ESG SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Actual scope 2 emissions - location based (tonne CO2e/yr) - Vehicle Level

Topic: Greenhouse Gas Emissions (GHG) | Field Level: Vehicle | Label: ghg_emissions_actual_scope_2_emissions_location_based | Indicator ID: ESG3.3.2

Industry Mapping: SFDR PAI, GRESB Real Estate Standard and Reference Guide (2025), EET Template, EPRA sBPR Guidelines 2024, CRREM V2 (2024), GRI Standards 2021, NCREIF PREA ESG KPIs (2022), CSRD, IFRS S2 Climate-related Disclosures, TCFD (2021), PCAF, RICS ESG Data List for Real Estate Valuations (2024)

Actual location-based scope 2 emissions, also known as indirect emissions, are GHG emissions from purchased electricity, heat, steam or cooling consumed by the assets, but generated elsewhere. The term 'actual' refers to scope 2 emissions that are not estimated. Location-based method quantifies scope 2 emissions based on average energy generation emission factors for defined locations, including local, subnational, or national boundaries (ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015). Reference the methodology used to calculate GHG emissions in the comment box.

To calculate location-based Scope 2 emissions, multiply actual energy consumption by the relevant location-based grid emission factor.

Include only actual consumption data for purchased electricity, district heating, district cooling, or steam. If only estimated data is available, report under ESG3.3.7.

For emission-factor selection and disclosure, see ESG3.3. For district heating/cooling and steam, use an appropriate provider-specific or geographically relevant emission factor and disclose the source, geography, factor year and treatment of T&D losses where relevant.

For ESG SDDS reporting, location-based Scope 2 emissions are the minimum reporting approach. Market-based Scope 2 emissions may be reported in addition under ESG3.3.2.1.

Data Type Double
Values ≥ 0
Example 3,986.00
Reference Field Asset data - Sum of AL4.2 (Actual scope 2 emissions - location based (tonne CO2e/yr))
INREV Guideline ID ENV15 - Required KPI
INREV Index reference -
External reference -
GDD reference -