Collect purchased-energy records that match the meter and period

Create one record for each energy supply component, linked to the site, meter or delivery point and consumption dates. Reconcile original bills, revised bills and supplier statements before using the quantity. Keep physical consumption separate from payment adjustments and contractual energy-attribute evidence.

This guide is for facilities, finance and inventory teams collecting purchased electricity, steam, heat or cooling. It assumes the inventory boundary has been established. It prepares evidence for later energy and emissions calculations; it does not choose an emission factor or certify a renewable-energy claim.

Start with the supply list

Compare the site list with utility accounts, energy contracts and facilities records. Identify direct utility supplies, landlord recharges, purchased thermal energy and any arrangements involving on-site generation, wheeling, banking or exports that need further method review.

GHG Protocol's Scope 2 Guidance covers purchased or acquired electricity, steam, heat and cooling consumed within the relevant boundary, with specific treatment for different supply arrangements. Source: Scope 2 Guidance, sections 6.1–6.4. This guide uses the published guidance, not proposed revisions.

Ask for three linked sets of records

• Physical quantities: meter readings, utility bills or supplier statements showing energy consumed, unit, period and delivery point

• Supply arrangements: contracts, account ownership, relevant billing or settlement explanations and responsibility for shared services

• Attribute evidence: relevant energy-attribute documents and associated ownership, allocation or retirement information where a claim or market-based calculation requires it

The sets answer different questions. A consumption bill can support kWh without substantiating a particular renewable or emissions claim. A certificate cannot fill a gap in the meter population. Keep the relationship between the records explicit.

Use a record that survives a supplier change

Capture the entity and site, stable supply identifier, supplier/account, meter or delivery point, original quantity and unit, consumption dates, document reference, bill status and any allocation. Record whether the value is measured, estimated by the supplier, corrected or awaiting clarification.

For purchased steam, heat or cooling, request the supplier's energy quantity and basis, or the information a qualified specialist needs for the applicable calculation. Do not assume that a mass of steam or a refrigeration capacity rating is already a consumption figure in GJ.

If the landlord holds the evidence, request the period, meter coverage, tenant allocation and common-service treatment. The name on the bill does not by itself settle Scope 2 versus Scope 3 classification. That remains a boundary question under the applicable guidance. Source: GHG Protocol leased-office electricity clarification.

A hypothetical revised electricity bill

Fictional example, not a Nitium client case. A site's initial annual schedule contains eleven other supported monthly quantities totalling 102,000 kWh and an estimated July bill of 8,000 kWh. The working annual total is 110,000 kWh.

The supplier later issues a replacement July bill showing 7,600 kWh for the same meter and consumption period. The preparer marks the original bill superseded in the current calculation, retains both documents and records a −400 kWh correction. The revised annual quantity is 109,600 kWh.

A separate ₹3,000 credit relates to a tariff adjustment and contains no revised consumption quantity. It is reconciled in the financial review, but is not subtracted from kWh. The schedule links the credit to its explanation instead of inventing a rupees-to-energy conversion.

This example assumes the replacement really covers the same period and does not omit additional charges or consumption components. A credit note or overlapping bill needs its own source check before the quantity changes.

Check period and supply coverage

Sort each supply's records by consumption date. Look for gaps, overlapping periods, estimated readings replaced by actual readings and accounts that changed during a site move. Preserve evidence for any allocation across year-end; straight-line allocation is not automatically appropriate where daily data or operational changes matter.

For electricity arriving through several contractual routes, reconcile consumed and settled quantities with the responsible technical owner. Retain evidence of losses, banking adjustments or exports where relevant to the selected method. Do not count a supplier's statement and the utility settlement for the same component as two separate quantities.

In BRSR Core, the Industry Standards Note specifically discusses different components delivered through a power connection and their appropriate classification. Source: part B, attribute 3, energy footprint.

Before accepting the purchased-energy file

• Every in-scope supply is identified, including relevant thermal energy

• Quantities, units and consumption dates are explicit

• Replacements and credits have been interpreted from the source

• Shared meters and supply components are not duplicated

• Missing periods and allocation assumptions remain visible

• Consumption and attribute evidence are separately traceable

• Unresolved boundary or method questions have owners

Our first-inventory checklist explains how these inputs fit the wider calculation process. Nitium's carbon footprint analysis service supports inventory preparation and source documentation. Discuss a purchased-energy data gap or email contact@nitium.in.

Sources checked 5 October 2026. A reconciled bill file does not by itself establish a complete inventory, contractual-instrument eligibility, renewable classification or independent assurance. No default factors are supplied.