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Definition

Scope 2 hourly matching

Scope 2 hourly matching measures the share of your electricity use matched with low-carbon electricity generated in the same hourly interval, instead of relying only on annual certificate totals.

What is Scope 2 hourly matching?

Scope 2 hourly matching compares your electricity use with low-carbon electricity generated in the same hour. It adds a time test to the contractual records used for Scope 2 emissions. Annual certificates can cover all yearly use while leaving individual hours unmatched.

Why does Scope 2 hourly matching matter to you?

From 1 February 2027, CNZS-C32 requires Category A companies to report hourly performance for each activity pool using at least 10 GWh a year. SBTi's Category A covers large companies and some medium-sized companies. An activity pool groups sites in an electricity area that can physically serve them. Independent assurance is required at the end-of-cycle assessment.

How does Scope 2 hourly matching work?

Use one consistent interval within each activity pool. Compare metered MWh with eligible low-carbon electricity for every hour, count only the MWh matched in that hour, then divide total matched MWh by total consumption. Keep meter exports, generation timestamps, certificate identifiers, ownership and retirement records, and the activity-pool map.

What mistakes should you avoid?

  • Treating annual certificate coverage as proof of hourly coverage.
  • Combining hourly and annual intervals in one activity pool.
  • Counting more low-carbon MWh than your load in the same hour.
  • Ignoring the 10 GWh threshold when deciding which pools are significant.

Is hourly matching mandatory under SBTi V2.0?

Not for target progress. Market instruments still need annual matching within a maximum 12-month period. Hourly reporting applies to Category A companies with significant electricity use, while recognition for strong hourly performance is optional.

What are the SBTi recognition thresholds?

The optional program's published thresholds are at least 50% until 2030, at least 75% until 2035, and at least 90% from 2035. Companies must meet the applicable threshold in each reporting year, and participants need assurance.

Example

Hypothetical Hong Kong hotel example: Suppose a hotel group records 13,000 MWh of 2029 electricity use in one activity pool and holds eligible low-carbon certificates covering 13,000 MWh for the year. In one hour, the hotels use 4 MWh but have 6 MWh of eligible generation, so only 4 MWh counts. In another, they use 5 MWh but have 1 MWh of eligible generation, so only 1 MWh counts. Applying that cap across all hours produces 7,800 MWh of same-hour matched use.

Annual certificate coverage is 13,000 MWh / 13,000 MWh = 100%. Hourly matching is 7,800 MWh / 13,000 MWh = 60%. The group clears the 50% numeric recognition threshold for 2029, but recognition also requires program participation, compliant certificate tracking and assurance. No emission factor is used because the result is a matched-consumption percentage.

Where it comes up

SBTi Corporate Net-Zero Standard V2.0 hourly matching calculation and reportingCNZS-C32 and C32.1-C32.5, section 4.4, page 58 (checked 2026-08-20)Official sourceSBTi optional Scope 2 Hourly Matching recognition program and thresholdsCNZS-C33-C34, section 4.4, page 59 (checked 2026-08-20)Official source

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.

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.

Science-Based Targets

A science-based target states how quickly a company will cut greenhouse gas emissions in line with a climate pathway accepted by the Science Based Targets initiative (SBTi), using a defined boundary, base year and target year.

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

  • Science Based Targets initiative

    CNZS-C32 hourly calculation, 10 GWh significance threshold, consistent intervals, assurance and reporting; CNZS-C33-C34 optional recognition and thresholds

    2026-08-20

  • Science Based Targets initiative

    Difference between annual matching, required hourly performance reporting for Category A companies, and optional recognition

    2026-08-20

Last verified 2026-08-20

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Scope 2 hourly matching Definition | Keslio