If a supplier provides 100% renewable electricity, do companies still need REGOs and a market-based emissions factor for reporting?

Yes. Even if your supplier claims to deliver 100 percent renewable electricity, you still need to confirm that the electricity is backed by REGOs and that those certificates have been properly retired on your behalf.

For market-based Scope 2 reporting, the GHG Protocol requires both proof of certificate retirement and the use of the correct emissions factor. If the electricity is fully backed by REGOs, you can apply a zero emissions factor.

Suppliers like Octopus generally do retire REGOs, but it’s important to ask them for written confirmation. Without this evidence, you cannot credibly report zero market-based emissions.