Preparing your business for 2027 Scope 2 changes and the move to hourly matching.

The Greenhouse Gas Protocol sets down how we report emissions from our energy supplies. Proposed changes for electricity were published in 2025 for introduction in 2027. If they go ahead these changes will have material impact on how you report emissions. This update provides an overview of what it means for you.

Why should I take notice of the changes?

  • To enable you to claim the Greenhouse Gas emissions reduction benefit of your green energy supplies.
  • To avoid your reported emissions rising when others do report under the new arrangements.
  • To be able to report reduced emissions under the Simplified Energy and Carbon Reporting (SECR) scheme.

The changes

A system of hourly-matching of electricity demand to its generation will replace the current system which relies on annual emission factors published by Defra. The changes come in the GHG Protocol’s “Scope 2” guidance. The diagram shows the matching process for an example single day. Matching like this will be required for every day of the year for supplies claiming zero or near zero emissions.


Hourly matching process – Example

From the changeover date planned in 2027, customers who want to be compliant with the new Scope 2 arrangement will need to choose an energy supplier that has the technology to calculate emissions for the customer’s demand in each half-hour of the year and can supply green certification.

Many suppliers are already trialling this with larger customers who are aiming for and reporting the hourly matching of their load with renewable energy and any top up supplied via the grid for supplies claiming zero or near zero emissions.

What you need to do

To obtain the benefit of lower reported emissions from the planned changeover date in 2027 you will need to:

  • Ensure your green supplies originate from Energy Attribute Certificates (EACs).
  • Ensure for any green supplies that you or your supplier is able to match your demand to green generation on an hourly or half-hourly basis.
  • Check with your supplier that for those supplies you have half-hourly metering – or that a suitable profile approach is available.
  • Review contract types and expected emission reduction benefits.

How we can help you

As the changes are developed and introduced into law, Noveus Energy will provide updates on the developments described above and how they will impact you. If you would like further details and more in depth information on the proposed changes click here to get in touch and let’s start a conversation.

In addition, if you would like an evaluation of your own organisation and circumstances or would like to start reporting under the new regime we can support you in establishing what you need to do, the implementation, and ongoing requirements.