Standards are supposed to do one thing well: make people trust the numbers. When the evidence becomes clearer, everyone will argue less and trust will grow.

That is why the GHG Protocol is revisiting “Scope 2 Guidance”. The first consultation has ended, after collecting comments through 31 January 2026. A second round is expected in 2026, and the revised Scope 2 Guidance is currently targeted for 2027.

The revision tightens discipline between location-based grid average claims and market-based REC (Renewable Energy Certificate) or contract claims, and it aims to reduce the risk of duplicate claiming.

For businesses, the question is simple: which figures are legitimate, and what evidence will auditors accept? PLN (Indonesia’s state-owned electricity utility) and the government institutions can help make that question easier to answer by improving the transparency and verifiability of the electricity system.

Two moves start upstream. First, deliver the National Energy General Plan’s renewable mix trajectory so stakeholders can see how the grid is expected to decarbonize over time. Then, maintain a single public page with up-to-date grid average emission factors for each region, updated on a predictable schedule.

Two things would make market-based claims much easier to audit. First, make the REC registry easy to check, with complete metadata, a clear marker when a certificate is retired, and where feasible a public list of retirements, plus an opt in confidentiality option for buyers who need it. Second, publish residual mix emission factors per grid so non-REC electricity is compared against the correct baseline.

These measures will benefit all parties. REC credibility rises because claims can be verified, while residual mix accounting prevents non-REC electricity from being unintentionally portrayed as lower carbon than it is. Clear, public data also reduces audit friction and helps companies make defensible claims.

In any serious climate transition, trust follows evidence. Transparency is what converts commitments into credibility, and that is in the shared interest of businesses, PLN, regulators, and the public.