Scope 2 Is Changing. Here’s What That Could Mean for Your Clean Energy Strategy

October 16, 2025

Authored by Adam Reeve, SVP, Customer Experience, REsurety

Scope 2 rules are changing, and the ripple effects will hit every corner of the clean energy market. If the current trajectory continues, buyers will face higher costs to meet their goals. Developers may need to structure offtake contracts differently. Investors will likely be asking new questions about value and risk.

When accounting rules change in any market, the effects cascade through all market participants – starting with the companies doing the accounting, but rippling through everyone in the value chain. REsurety’s data and analytics bring clarity to clean energy contract value and risks under a range of accounting rules, so you are working from a clear foundation no matter how the market evolves.

Now let’s take a closer look at the potential changes coming to Scope 2 accounting — and what’s at stake for your business.

Understanding the upcoming Scope 2 revisions

Scope 2 emissions are associated with purchased electricity, which is often treated as essentially synonymous with grid-based electricity use. Under the current market-based accounting method, procured clean energy…

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