Scope 2 Data in 2026: Why eGRID Version Control Matters to CFOs

A source-aware guide to electricity factors, geography, reporting periods, method labels, and review boundaries for corporate emissions work.

Short answer

A defensible Scope 2 review records the exact factor source, data year, revision, geography, reporting period, method, activity data, and calculation steps. An eGRID-aligned estimate is source context—not verification, assurance, an offset, or a tax result.

1. Record the dataset, data year, and revision

EPA’s eGRID releases and revisions are dated. A review record should name the dataset, data year, revision, file or URL, and factor table used. Do not silently mix revisions across comparable periods or describe a January release and a later revision as interchangeable without documenting the choice.

2. Match geography and period to the question

eGRID provides records at several geographic levels, including subregion, balancing authority, state, and national levels. Its output rates are annual historical averages, not real-time site measurements. Record the facility mapping basis, selected aggregation level, reporting period, and any data gap.

3. Keep location-based and market-based methods separate

The GHG Protocol distinguishes location-based grid-average accounting from market-based accounting using qualifying contractual instruments. A review should label the method and retain relevant supplier, instrument, retirement, vintage, and market-boundary evidence where a market-based claim is being considered.

4. Market PDR as a source-aware review context

PDR Delta can organize factor provenance, assumptions, geography, period, reviewer questions, and approval status before an output is used externally. PDR does not provide verification, assurance, offsets, certified claims, emissions-reduction guarantees, tax advice, or a substitute for the organization’s own reporting review.

Sources and reading context

Primary source links are provided for context. They do not establish PDR service eligibility, tax or accounting treatment, a reporting obligation, a client metric, or an external assurance conclusion.

Frequently asked questions

Does the magazine determine a company’s tax treatment?

No. The magazine provides general workflow and source-context information. A company should obtain advice from its own qualified tax and accounting professionals before relying on a classification or filing position.

Does an estimated avoided-emissions metric represent a verified offset?

No. A PDR client-visible metric is a calculated estimate available only when the relevant methodology and review gates permit it. It is not an independently verified offset, certification, or assurance conclusion.

Does the magazine disclose operational locations or raw telemetry?

No. The magazine and public client experience intentionally omit protected operational references, location data, raw telemetry, and restricted operational details.