Why are Apple, Amazon, and other major companies opposing the Greenhouse Gas Protocol's proposed changes to Scope 2 emissions reporting?

They oppose the proposed mandatory hourly and location-based matching requirements for renewable energy use, arguing these rules are infeasible—not only for their own Scope 2 emissions but also for their suppliers’ Scope 3 footprint—and could have a 'chilling effect on investment in renewable energy' by deterring large power purchase agreements essential to keeping clean energy markets afloat.

What specific change to Scope 2 reporting is causing concern among signatories of the joint statement, and why?

The specific change is the requirement to match electricity consumption with renewable energy generation on an hourly and geographically precise basis—replacing the current annual, grid-wide certificate system—because it raises feasibility concerns across complex supply chains and risks slowing clean energy development and increasing electricity prices.

Apple, Amazon Push Back on Stricter Emissions Reporting Rules

Apr 23, 2026

Over 60 corporations, including Apple and Amazon, opposed new GHG Protocol rules requiring hourly renewable energy matching, citing feasibility concerns and potential negative impacts on clean energy investment. The climate body is reviewing feedback on revisions intended to prevent greenwashing.

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