Unlocking Clean Electricity in the Value Chain

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Addressing value chain emissions, particularly those from electricity production and consumption, presents a powerful opportunity for organizations to support the transition to a low-carbon economy. But this opportunity is also one that comes with significant challenges— current greenhouse gas (GHG) accounting standards and target-setting frameworks don’t provide clear guidance for the proper accounting of direct procurement of clean electricity in scope 3 inventories.

To help close this gap, 3Degrees collaborated with Google and Meta to develop this practical Guide to help organizations procure clean electricity attributes to credibly address their scope 3 emissions. Our teams developed a five-step methodology for direct procurement that empowers organizations to take meaningful steps today, enabling them to provide significant near-term support for the transition to a low-carbon economy while demonstrating progress towards their emission reduction targets. 

3Degrees drafted this position paper to reflect the shared perspective and insights of 3Degrees, Google, and Meta on the issues discussed. This document is not an independent accounting standard nor is it intended to replace existing frameworks; rather, it aims to complement and build upon these references for practical use. This position paper is for informational purposes only and is not intended to provide specific legal, financial, or accounting advice. Neither 3Degrees, nor Google LLC, nor Meta Platforms, Inc., nor any contributors to this position paper, assume any responsibility or liability for any direct or indirect consequences, damages, or claims (legal, financial, or otherwise) resulting from the use of, or reliance upon, its content. Organizations are encouraged to seek independent legal advice on implementation.