How should small companies with limited Scope 2 emissions approach reduction and reporting?

When reducing Scope 2 emissions, companies generally have two main levers:

1. Use less electricity (kWh).
   This can include measures like switching to LED lighting, improving building controls, or ensuring equipment and devices are used efficiently.

2. Lower the emissions associated with the electricity used.
   This is typically done by purchasing renewable energy through Energy Attribute Certificates (EACs) such as GOs, RECs, or other local equivalents.

For organizations with small offices or low electricity consumption, reduction opportunities may be limited — but still meaningful. Many companies in this situation focus on basic efficiency measures and then use EACs to cover the remaining electricity use. This approach keeps reporting credible and aligned with standard Scope 2 guidance, even when total emissions are small.