Track A · Level 1
The Scope 2 netting mistake
This company is fictional. The activity data are simulated. Do not cite them as a real inventory.
Report location-based and market-based Scope 2 without netting contractual renewable electricity out of the location-based total.
Brief
The CFO of Kestrel Auto Components wants one Scope 2 number in the BRSR draft for the Chakan plant. The energy manager has already subtracted the retired open-access solar from the grid total. You have the meters and the CEA factor.
Company
Kestrel is fictional. This is the plant's simulated electricity for FY 2025-26, not a simplified extract. Grid consumption is 13,880 MWh. Retired certificates cover 4,334 MWh. The CEA factor is 0.675 tCO2/MWh. Location-based is 13,880 × 0.675 = 9,369 tCO2. Market-based, in this file, is the uncovered 9,546 MWh at the same grid factor, 6,443.55 tCO2, because no official Indian residual mix is in the reference set. That proxy has to be named. Scope 1 for the company case is 1,623.6028 tCO2e and output is 22,964 t. Netting the certificates out of the location-based total is the mistake.
Kestrel Auto Components Ltd · Chakan, Pune (fictional plant) · fictional
Dataset
Chakan plant electricity, FY 2025-26. Every row is simulated or explicitly referenced.
| Line | Quantity | Unit | Data class | Source | Year |
|---|---|---|---|---|---|
| Grid electricity consumed | 13880 | MWh | simulated | kestrel-auto.json scope2_activity, fictionalise.py v1.1.0 | FY2025-26 |
| Retired contractual electricity | 4334 | MWh | simulated | Open-access solar, certificates retired | FY2025-26 |
| Uncovered grid electricity | 9546 | MWh | derived | 13,880 minus 4,334 | FY2025-26 |
| Scope 1 of the case | 1623.6028 | tCO2e | simulated | Golden case v1.1.0 | FY2025-26 |
| Component output | 22964 | t | simulated | kestrel-auto.json profile | FY2025-26 |
| Grid factor | 0.675 | tCO2/MWh | reference | CEA CO2 Baseline Database v22.0, grid_in_fy2526, verified_public | FY2025-26 |
Tasks
- Read the extract and download it.
- In the Calculation Lab, enter gross consumption and compute a location-based and a market-based figure.
- Decide what goes into the BRSR draft, and what you will tell the CFO.
Reference factors in the lab: 0 verified in this set. Others carry their own status.