When calculating and setting a financed emissions target for power generation project finance, can Scope 2 emissions be excluded as de minimis with a clear rationale (e.g. the projects consume their own generated electricity or the comparative consumption is immaterial).
If not, can I please ask for some steer on the best way to estimate this? Power projects will provide generation figures but Scope 2 emissions may not be available.
Yes, they can be excluded if they represent less than 5% of total scope 1+2 emissions. Typically SDA targets for power generation are based only on scope 1