Disclosure B3 of the Voluntary Standard asks for location-based Scope 2 emissions. For electricity, that means one multiplication, and only one number you have to look up: the grid emission factor.
Location-based vs market-based
| Location-based | Market-based | |
|---|---|---|
| What it reflects | The average electricity on your country's grid | The electricity your supplier says it sold you |
| Where the factor comes from | A national grid-average statistic | The supplier mix printed on your bill |
| In the VS Basic Module | Required (B3) | Optional, may be disclosed separately |
Use the grid average for the required figure, even if your contract is for green electricity. You can show the market-based figure next to it.
Where to find the grid factor
A free public source is the European Environment Agency (EEA) indicator Greenhouse gas emission intensity of electricity generation, country level:
- unit: g CO2e per kWh, the unit the VS Report Builder asks for;
- one value per country, calculated as emissions from public electricity production divided by gross electricity production;
- the EEA page lists coverage from 1990 to 2023 and was last modified on 27 June 2025;
- reuse is allowed under CC BY 4.0, so cite the EEA.
Pick the value for the country where you consume the electricity, for the most recent year available. If a customer or bank gives you a factor to use, use theirs and say so.
The calculation
kWh of electricity from your invoices × grid factor (g CO2e/kWh) ÷ 1,000,000 = tonnes CO2e.
Example with an illustrative factor of 250 g/kWh (not a real country value): 180,000 kWh × 250 ÷ 1,000,000 = 45 t CO2e.
Purchased district heat or steam is also Scope 2. Ask your heat supplier for its emission factor, because there is no single national grid value for heat.
Document your choice
Write one line in your report: the source, the country and the data year of the factor. A reader can then repeat your calculation. The report generated by the builder includes a method note for this.
For the full B3 method, including Scope 1 fuels, see energy and emissions (B3).
Sources: Delegated Regulation (EU) 2026/1560, B3; EEA indicator "Greenhouse gas emission intensity of electricity generation, country level" (page last modified 27 June 2025, CC BY 4.0). General information, not professional advice.