GHG Emission Accounting, Renewable Energy Purchases, and Zero-Carbon Reporting

This working paper addresses greenhouse gas reporting ambiguities within multi-tenant colocation data centers. It highlights how differing interpretations of “operational control” lead to the double-counting of Scope 2 emissions, which legally prevents clients from making valid zero-carbon claims. To standardize industry practices, the paper recommends a “split-scope” accounting approach, provides guidelines for facility-level attestation forms, and urges standard-setting bodies to clarify reporting rules.