{"id":5326,"date":"2026-01-30T10:25:06","date_gmt":"2026-01-30T09:25:06","guid":{"rendered":"https:\/\/materiality.pl\/?p=5326"},"modified":"2026-01-30T10:57:16","modified_gmt":"2026-01-30T09:57:16","slug":"comments-on-the-draft-update-of-ghg-protocol-scope-2-guidance","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uwagi-do-projektu-aktualizacji-ghg-protocol-scope-2-guidance\/","title":{"rendered":"Comments on draft update of GHG Protocol Scope 2 Guidance"},"content":{"rendered":"\t\t
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W\u202fzwi\u0105zku z\u202fpublicznymi konsultacjami w temacie proponowanych zmian w\u00a0Scope\u00a02\u00a0Guidance\u00a0trwaj\u0105cymi do 31 stycznia 2026 roku,\u00a0MATERIALITY zg\u0142osi\u0142o swoje stanowisko dotycz\u0105ce proponowanego kszta\u0142tu i definicji okre\u015blonych w materia\u0142ach konsultacyjnych.\u00a0\u00a0<\/span>\u00a0<\/span><\/p>\n

W opinii podkre\u015blamy:\u00a0\u00a0<\/span>\u00a0<\/span><\/p>\n

    \n
  1. Brak systemowych rozwi\u0105za\u0144\u202fzapewniaj\u0105cych dost\u0119pno\u015b\u0107 danych wymaganych przez metody location-based i market-based, w szczeg\u00f3lno\u015bci w zakresie wymaganych wska\u017anik\u00f3w emisyjno\u015bci.<\/span>\u00a0<\/span><\/li>\n
  2. Zwi\u0119kszenie nak\u0142adu pracy i koszt\u00f3w\u202fpo stronie raportuj\u0105cych firm, bez proporcjonalnej poprawy dok\u0142adno\u015bci danych. W naszej opinii spowodowane jest to:\u00a0<\/span>\u00a0<\/span>\n
      \n
    1. brakiem narz\u0119dzi do zarz\u0105dzania danymi w systemie godzinowym\u00a0<\/span>\u00a0<\/span><\/li>\n
    2. ograniczonym dost\u0119pem do wska\u017anik\u00f3w emisyjno\u015bci obejmuj\u0105cych kontekst krajowy i lokalny\u00a0<\/span>\u00a0<\/span><\/li>\n
    3. niejednoznaczn\u0105 definicj\u0105 \u201eaccessible\u201d w kontek\u015bcie wskazania wiarygodnych i dost\u0119pnych baz wska\u017anik\u00f3w emisyjno\u015bci\u00a0<\/span>\u00a0<\/span><\/li>\n
    4. zwi\u0119kszonym kosztem audytu danych.\u00a0<\/span>\u00a0<\/span><\/li>\n<\/ol>\n<\/li>\n
    5. Brak jasnej hierarchii wska<\/span>\u017ani<\/span>k\u00f3w emisyjno\u015bci i \u015bcie\u017cek post\u0119powania przy kalkulacji emisji, co poskutkuje brakiem por\u00f3wnywalno\u015bci danych. <\/span>\u00a0<\/span><\/li>\n
    6. Konieczno\u015b\u0107 wprowadzenia klauzuli \u201elegacy clause\u201d oraz przeprowadzenia rewizji podej\u015bcia do zaproponowanych prog\u00f3w wy\u0142\u0105cze\u0144.\u00a0<\/span><\/li>\n<\/ol>\n

      W\u202focenie MATERIALITY kluczowe jest zastosowanie podej\u015bcia umo\u017cliwiaj\u0105cego inwentaryzacj\u0119 emisji GHG bez utraty dobrowolnie raportuj\u0105cych\u00a0podmiot\u00f3w\u00a0i przy jednoczesnym zachowaniu przejrzysto\u015bci standardu.\u00a0<\/span><\/b>\u00a0<\/span><\/p>\n

      Zapoznaj si\u0119 z naszym stanowiskiem<\/span><\/a>\u00a0<\/span><\/p>\n

      Zapoznaj si\u0119 z nasz\u0105 odpowiedzi\u0105 na publiczn\u0105 ankiet\u0119 konsultacyjn\u0105<\/span><\/a>\u00a0<\/span><\/p>\n

      Zapoznaj si\u0119 z materia\u0142ami konsultacyjnymi<\/span><\/a>\u00a0<\/span>\u00a0<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      As part of a general revision of the guidelines published by the GHG Protocol, a draft update to the Scope 2 emissions calculation standard has been made available, implementing significant changes to the calculation methods.<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[30,23],"class_list":["post-5326","post","type-post","status-publish","format-standard","hentry","category-stanowiska-i-opinie","tag-aktywnosci-materiality","tag-emisje-gazow-cieplarnianych"],"yoast_head":"\nUwagi do projektu aktualizacji GHG Protocol Scope 2 Guidance • MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/comments-on-the-draft-update-of-ghg-protocol-scope-2-guidance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uwagi do projektu aktualizacji GHG Protocol Scope 2 Guidance • MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"W ramach og\u00f3lnej rewizji wytycznych publikowanych przez GHG Protocol udost\u0119pniono projekt aktualizacji standardu kalkulacji emisji w zakresie 2, wdra\u017caj\u0105cy istotne zmiany w metodach oblicze\u0144.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/comments-on-the-draft-update-of-ghg-protocol-scope-2-guidance\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-30T09:25:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-30T09:57:16+00:00\" \/>\n<meta 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