Relevant to:
Teams managing energy procurement:
Strengthening your portfolios now ensures you meet current and emerging requirements with confidence.
The Corporate Net-Zero Standard V2.0, published in June 2026, establishes comprehensive requirements and recommendations on how to set, implement, and track science-based targets across your operations and value chain.
The CNZS V2.0 will become effective for target submissions as of February 2027 and will be mandatory for all submissions by January 2028.
South Pole has experience in procuring EACs across 145+ countries, helping our clients make renewable electricity claims with confidence.
Every certificate we source is assessed against the frameworks your stakeholders apply.
Your procurement programme is not limited by geography or certificate type, but suitable anywhere an EAC is available.
Renewable electricity markets vary significantly by geography, certificate type and framework eligibility.
I-RECs, GOs, RECs, LGCs, and Biomethane certificates each carry different requirements for additionality, matching and claims.
We help you procure what best supports your Scope 2 obligations and stakeholder expectations.
What you get:
RE100, CDP, GHG Protocol and SBTi market-based reporting each carry distinct matching, timing and additionality requirements. GHG Protocol Scope 2 guidance revision is expected to tighten those expectations further.
We help you design the portfolio best suited to your operational footprint, consumption profile and the frameworks that matter most to your business.
What you get:
Certificate retirement without a structured claims framework creates risk.
Incorrect vintage, the wrong registry, or missing supporting documentation can undermine a Scope 2 market-based claim when assurance begins.
We manage your retirement, documentation and disclosure so your Scope 2 position is backed by evidence from the moment certificates are procured
What you get:
Acting now gives your organisation time to strengthen procurement practices before standards evolve, and the confidence that comes from claims supported by evidence.
RE100 tightened additionality and matching expectations in 2025. Older vintage certificates may no longer satisfy current requirements.
GHG Protocol guidance remains under review. Unbundled EACs without supporting evidence face growing investor scrutiny.
South Pole’s EAC learning library brings together the expertise of our global team in one place
Download our summary of the recent SBTi update on scope 3 emissions target and environmental attribute certificates (EACs). Get key insights, actionable takeaways, and expert perspectives - all in one briefing.
Discover how PPAs and EACs provide the long-term price certainty and energy sovereignty needed to protect your business against 2026's global market volatility.
Go beyond basic EACs and learn how Green-e & EKOenergy labels can boost credibility, impact, and integrity in your renewable energy strategy.
South Pole worked with felix to become certified carbon neutral under the Climate Active program, the Australian Government initiative driving voluntary climate action.
1. What are energy attribute certificates (EACs) and how do they work?
An energy attribute certificate (EAC) is a tradeable instrument that proves one megawatt-hour (MWh) of electricity was generated from a renewable source. When a wind farm or solar plant feeds power into the grid, a registry issues one certificate for every MWh it produces. Electricity on the grid is all mixed together, so the certificate is what carries the renewable claim.
You buy certificates to match your electricity use, then retire (cancel) them in your company's name. Once they're retired, nobody else can claim that renewable electricity. That's what lets you report lower market-based Scope 2 emissions and count the electricity towards targets like RE100.
2. What's the difference between RECs, GOs, I-RECs and LGCs?
They're all EACs. Each one represents 1 MWh of renewable electricity and does the same job for Scope 2 reporting. The difference is where they're issued:
The rule of thumb is to buy the certificate type issued in the market where you use the electricity. Certificates from the wrong market are one of the most common reasons a claim gets rejected.
3. How do EACs reduce Scope 2 emissions under the GHG Protocol?
The GHG Protocol asks you to report Scope 2 emissions in two ways. The location-based method uses the average emissions of the grid you draw from. The market-based method reflects the electricity you've chosen to buy, and that's where EACs count.
When you retire certificates that match your consumption, that electricity is reported at the emissions rate of the renewable source, which is typically zero. Any consumption you don't cover is reported using a residual mix factor where one's available, and that's usually higher than the grid average.
To count, certificates need to meet the GHG Protocol's Scope 2 Quality Criteria. In practice, that means they come from the same market as your consumption, match your reporting period as closely as possible and are retired on your behalf. The GHG Protocol is also revising its Scope 2 guidance, including proposals on hourly matching and deliverability, so these requirements are set to tighten.
4. Do EACs count towards RE100?
Yes. Buying unbundled EACs is one of the procurement methods RE100 recognises, as long as the certificates meet its technical criteria. The main tests are:
Certificates that fail these tests won't count towards your RE100 target, so it pays to check eligibility before you buy.
5. Are EACs accepted under SBTi's Corporate Net-Zero Standard V2.0?
Yes, with tighter conditions. The SBTi published V2.0 in June 2026, and it becomes the primary standard for new target submissions from 1 February 2027. For Scope 2, it sets three key conditions on EACs:
So older certificates from outside your market are becoming a reporting risk. Now's the time to review your portfolio.
6. What makes an EAC credible?
A credible EAC stands up to your auditor, CDP and your investors. Four checks cover most of the risk:
Price alone won't tell you whether a certificate passes these checks. Your supplier should be able to show you, certificate by certificate.
7. What's the difference between bundled and unbundled EACs?
A bundled EAC comes with the electricity itself, for example through a green tariff or a physical PPA where you buy the power and the certificates together. An unbundled EAC is bought separately from your electricity supply, so you keep your existing contract and buy certificates to match your consumption.
Both count under the GHG Protocol's market-based method. The difference is how they're perceived. Unbundled EACs are fast and flexible, but investors and campaigners increasingly question how much they contribute to new renewable capacity.
Many companies use both: unbundled certificates to cover their footprint today, and PPAs to add long-term supply where it makes commercial sense.
8. EACs or PPAs: which is right for my company?
It depends on your timeline, volume and appetite for long-term commitment.
Most mature programmes combine the two. PPAs anchor supply in your largest markets and EACs fill the gaps. The right mix comes down to your footprint, budget and targets.
9. How much do EACs cost?
EAC prices vary widely, from low-cost certificates in well-supplied markets to premium prices for certificates with specific attributes. The main price drivers are:
10. How do I retire EACs and prove it for CDP and audit?
Retiring, or cancelling, an EAC removes it from circulation so nobody else can claim it. It's done in the registry for that certificate type, either by you or by a supplier on your behalf.
For a clean audit trail, each retirement needs to show:
We help companies act on the climate challenges most tied to risk, cost, compliance and execution.
Build climate disclosures that stand up to audit, regulators and board scrutiny.
Set targets and transition plans that are credible, fundable and deliverable.
Turn supplier engagement into measurable reductions and credible progress on Scope 3.
Use high-integrity carbon credits as part of a risk-managed approach to climate action.
Secure ICAO-approved emissions units and build a compliant, diversified procurement strategy.
