The link below is to an publication by the World Resources institute.

https://ghgprotocol.org/sites/default/files/ghgp/standards/S...

It refers to the reporting of Scope 2 emissions. What are the different scopes?

"Direct emissions are emissions from sources that are owned and controlled by the reporting company. These emissions are considered scope 1.

Indirect emissions are emissions that are a consequence of the activities of the reporting company, but occur at sources owned or controlled by another company. These include scope 2 and scope 3 emissions.

Scope 2 includes emissions from energy purchased or acquired and consumed by the reporting company (see Section 5.3 for expanded definition).

Scope 3 emissions include upstream and downstream value chain emissions
and are an optional reporting category in the Corporate Standard.

Scope 2 is an indirect emission category that includes GHG emissions from the generation of purchased or acquired electricity, steam, heat, or cooling consumed by the reporting company.3 GHG emissions from energy generation occur at discrete sources owned and operated by generators that account for direct emissions from generation in their scope 1 inventory. Scope 2 includes indirect emissions from generation only; other upstream emissions associated with the production and processing of upstream fuels, or transmission or distribution of energy within a grid, are tracked in scope 3, category 3 (fuel- and energy related emissions not included in scope 1 or scope 2)."

It gives a range of examples of how Scope 2 emissions should be reported according to the energy mix of a company eg if some is self generated, some purchased from the grid, some from local distribution, some from direct transfer etc..

From what I can see, Scope 2 doesn't relate to offsetting consumption for 'green' energy production as you are not allowed to report your net consumption -

"If an electricity supplier purchases offsets on behalf of their customers, the reporting customers should report the offsets separately from the scopes. The supplier-specific emission rate used for scope 2 should reflect supply only, and not purchased offsets."

Also, it doesn't allow for reporting of net usage,

"For accurate scope 2 GHG accounting, companies shall use the total—or gross—electricity purchases from the grid rather than grid purchases “net” of generation for the scope 2 calculation. A company’s total energy consumption would therefore include self-generated energy (any emissions reflected in scope 1) and total electricity purchased from the grid (electricity). It would exclude generation sold back to the grid."