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 - market based (tonne CO2e/yr) - Vehicle Level

Topic: Greenhouse Gas Emissions (GHG) | Field Level: Vehicle | Label: ghg_emissions_actual_scope_2_emissions_market_based | Indicator ID: ESG3.3.2.1

Industry Mapping: SFDR PAI, GRESB Real Estate Standard and Reference Guide (2025), 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 market-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. Market-based method quantifies scope 2 emissions based on GHG emissions emitted by the generators from which the reporting entity contractually purchases electricity bundled with instruments, or unbundled instruments on their own (ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015). Reference the methodology used to calculate GHG emissions in the comment box.

To calculate market-based Scope 2 emissions, multiply actual energy consumption by the relevant emission factor provided through contractual instruments or supplier data.

Contractual instruments include (ref: GHG Protocol):

• Power Purchase Agreements (PPAs);
• Guarantees of Origin (GOs);
• Renewable Energy Certificates (RECs);
• Supplier-specific emission data;
• Residual mix emission factors (used when no contractual or supplier-specific data is available for the relevant market).

Include only actual consumption data for purchased electricity, district heating, district cooling, or steam. If only estimated data is available, report under ESG3.3.7.1.

Note 1: For emission-factor selection and disclosure, see ESG3.3.

Note 2: For market-based reporting, disclose the contractual instrument or supplier-data basis, supplier-specific or residual-mix factor, factor year/version, geography and GWP basis where relevant. For multi-market portfolios using multiple factor sets, asset-level disclosure may be referenced instead of calculating a portfolio-level weighted-average factor. Where district heating/cooling market-based factors are used, disclose the source and basis explicitly.

Data Type Double
Values ≥ 0
Example 65,287.00
Reference Field Asset data - Sum of AL4.3 (Actual scope 2 emissions - market based (tonne CO2e/yr))
INREV Guideline ID ENV15 - Required KPI
INREV Index reference -
External reference -
GDD reference -