If we buy EACs but our physical electricity comes from another country, how is that reflected in Scope 2 reporting?

Electricity from the grid is a mix of all sources, and you cannot trace exactly where the electrons come from once they enter the grid. So even if your physical electricity comes from a different region or a fossil-heavy source, the EAC allows you to claim the environmental benefit of renewable electricity produced elsewhere.

This works because EACs separate the environmental attributes from the physical electricity. As long as the EAC is valid, properly issued, and retired in your name, it is accepted under the market-based Scope 2 method, even if the physical electricity you used came from a different source or region.