The Research Speaks:
Scope 2 Changes Are Needed, But Hourly Matching Falls Short
A review of over 200 independent studies confirms: while 24/7 hourly matching works for a few, a universal mandate will stall the global clean energy transition.
The Bottom Line:
67% of rigorous academic research rejects mandatory hourly matching as the best approach for decarbonization. Furthermore, our analysis found that zero rigorous research papers support the current GHGP proposal for mandatory hourly matching.
Explore the Data
The research makes it clear that we need a better path forward. Explore the research papers below to see the direct evidence, or dive into our fully transparent, interactive database containing all 200+ analyzed sources.
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Proposed revisions for scope 2 market-based accounting are inconsistent with value chain GHG inventory accounting
University of Edinburgh Business School, June, 2025
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Evaluating the Impacts, Costs, and Consequences of Proposed Scope 2 GHG Emissions Reporting Standards
WattTime, August, 2025
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Carbon Impact of Intra-Regional Transmission Congestion
Johns Hopkins University, October, 2024
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Cost and Emissions Impact of Voluntary Clean Energy Procurement Strategies
Tabors Caramanis Rudkevich (TCR), April, 2024
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Flexible Green Hydrogen: The Effect of Relaxing Simultaneity Requirements on Project Design, Economics, and Power Sector Emissions
Energy Policy, November, 2023
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How to Make Hourly Scope 2 Allocational Accounting Work
SSRN, April 2025
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Untangling deliverability, additionality and double counting related to renewable energy certificates for improved scope 2 emissions accounting
IOP Science, April, 2025
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Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions
Science Direct, October, 2017
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Validating Locational Marginal Emissions Models with Wind Generation
IOP Science, September, 2024
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Locational Carbon Footprint of the Power Industry: Implications for Operations, Planning and Policy Making
Springer, January, 2012
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Planning for the evolution of the electric grid with a long-run marginal emission rate
iScience, March, 2022
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Corporate Power Purchase Agreements: A Policy Perspective
SSRN, January, 2024
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Academic research in support of three-pillar Scope 2
WattTime, Aug, 2025
Why the Research Supports Alternative Methods
The research suggests that mandatory hourly matching inadvertently stifles progress by prioritizing accounting wins over real-world climate impact.
Impact Matters More Than Optics:
High-rigor papers highlight that current proposals ignore the causality of emissions, focusing instead on simple timestamp synchronization rather than actual carbon displacement.
Grid Dynamics Are Complex:
Proposed hourly matching does not account for the marginal emissions of the grid, meaning it omits the impacts of nearby transmission, demand, and the power that is actually being displaced by new clean energy.
All Power Markets Are Not Alike:
The impact of hourly matching is heavily reliant on location, regulation, and spot market development across power market regions. What might work in one developed market won’t work in others.
Everyday Businesses are Left Behind:
The proposed hourly mandate excludes smaller corporate actors from the clean energy market due to prohibitive complexity and costs.
What the Research Recommends Instead
The entirety of the research reviewed advocates for significant changes to current annual matching standards. However, instead of rigid temporal matching, the high-rigor consensus points toward flexible, impact-driven alternatives that could accompany optional hourly matching:
Consequential Accounting:
Measuring the actual carbon displaced on the grid, shifting toward impact-based accounting.
Quantifiable Additionality:
Prioritizing investments that bring new clean energy to the grid.
Flexible Impact Matching:
Encouraging procurement that targets high-emissions hours or locations without the full, restrictive mandate of hourly matching.
Contact us
The fight for a pragmatic Scope 2 standard is ongoing and we are actively gathering support to show the GHGP the real-world consequences of a 24/7 mandate.
If your organization relies on load aggregation or long-term PPAs, we need to hear from you. Contact us today to learn how your business will be impacted by 24/7 rules.