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Definition

Energy attribute certificate (EAC)

An energy attribute certificate carries the generation attributes of a defined quantity of electricity and can support a market-based Scope 2 claim when it covers the right period and market and is retired or cancelled for one claimant.

What is an energy attribute certificate?

An energy attribute certificate (EAC) records the source, emissions rate, location, and generation date for a unit of electricity. It represents attributes, not physical electricity. Renewable Energy Certificates (RECs) in North America and Guarantees of Origin (GOs) in Europe are regional EACs.

Why does an EAC matter to you?

A customer or platform may ask how you support renewable-electricity or market-based Scope 2 figures. A purchase alone is insufficient. Keep the certificate serial numbers, quantity in MWh, generation period, market, ownership transfer, and retirement or cancellation record naming your company.

How does an EAC work?

A registry issues, transfers, and then retires or cancels the certificate so only one user claims its attributes. Match the covered MWh to your electricity use and test the instrument against the Scope 2 quality criteria. Use the certificate's emission rate only for the MWh it covers after the certificate passes the quality checks.

What mistakes should you avoid?

  • Claiming more MWh than the certificates cover.
  • Using the wrong generation period or electricity market.
  • Accepting a green electricity tariff without checking which EACs support it.
  • Missing proof that the EAC was retired or cancelled for your company.

Is an EAC the same as a REC or GO?

EAC is the umbrella category. A REC is commonly used in the United States and Canada, while a GO is used in Europe to evidence electricity-source attributes.

Does a green electricity tariff automatically qualify?

No. Check the supplier invoice and product terms, then obtain the EAC type, covered MWh, generation details, and proof that the supplier retired or cancelled the certificates on your behalf.

What should you send when a customer asks for EAC proof?

Send the contract or tariff invoice, certificate schedule or serial range, registry retirement or cancellation statement, covered MWh, generation location and period, and the named beneficiary.

Example

Hypothetical New Zealand printing example: Suppose a commercial printing company in New Zealand buys 920 MWh of electricity during a 2026 reporting period. Its green tariff says all 920 MWh are renewable, but its New Zealand Energy Certificate System (NZECS) Statement of Position shows only 875 New Zealand Energy Certificates (NZ-ECs) redeemed for the company. Under the current NZECS rules, one NZ-EC represents 1 MWh of electricity generation.

The evidence covers 875 MWh / 920 MWh = 95.1% of the printer's use, leaving 45 MWh uncovered. The company can use the emission rate carried by the redeemed NZ-ECs only for the covered 875 MWh. For the other 45 MWh, it needs the applicable factor for electricity left after certificate claims are removed, or the allowed fallback factor. It must not present the tariff as 100% certificate-backed.

Where it comes up

CDP 2026 Question 7.30.15, electricity purchases accounted for at a zero or near-zero emission factorCDP Technical Note: Accounting of Scope 2 Emissions, version 12.0, section 3.2 and Question 7.30.15 (checked 2026-08-20)AASB S2 contractual instruments and unbundled energy attribute claimsAASB S2 paragraph 29(a)(v) and paragraphs B30-B31 (checked 2026-08-20)

Related terms

Scope 2 Emissions

Scope 2 emissions are the indirect greenhouse gas emissions from generating the electricity, steam, heat, and cooling your company buys and uses.

Scope 2 quality criteria

A market-based Scope 2 total reflects your electricity contracts, certificates, and supplier choices rather than only the local grid average; the Scope 2 quality criteria are eight GHG Protocol checks for that evidence.

Emission factor

An emission factor converts a measured activity, such as kilowatt-hours of electricity or litres of fuel, into greenhouse gas emissions by stating the emissions released per unit of that activity.

Renewable electricity power purchase agreement (PPA)

A renewable electricity power purchase agreement is a long-term contract with a specific generator, but it supports market-based Scope 2 reporting only when the agreement transfers the relevant energy attributes to your company.

Sources

  • GHG Protocol

    EAC definition, RECs and GOs, green tariffs, market-based use, quality criteria, retirement or cancellation, and residual-mix treatment

    2026-08-20

  • CDP

    Question 7.30.15, EAC systems, contractual-instrument reporting, and Scope 2 quality-criteria treatment

    2026-08-20

  • Australian Accounting Standards Board

    Paragraph 29(a)(v) and B30-B31 disclosures about contractual instruments and unbundled energy attribute claims

    2026-08-20

Last verified 2026-08-20

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Energy attribute certificate (EAC) Definition | Keslio