Why Energy Attribute Certificates (EACs) Are Critical at Year-End

Energy Attribute Certificates are an effective instrument to reduce reported market-based Scope 2 emissions from purchased electricity, heating and cooling.

9 December 2025

energy generation

Associate Director, Carbon Markets EMEA

London

As the year draws to a close, organisations face mounting pressure to demonstrate measurable reductions in operational emissions. Energy Attribute Certificates (known by different names in various geographies, such as REGOs, GOs, REC, iRECs, etc) offer a practical, streamlined solution for decarbonising electricity consumption without costly infrastructure changes. 

For businesses managing complex portfolios, EACs provide a best practice approach to reducing reported Scope 2 emissions while aligning with global standards such as the GHG Protocol, CSRD, and RE100.

Understanding Energy Attribute Certificates 

Electricity cannot be labelled as renewable once it enters the grid. EACs bridge this gap by tracking each megawatt-hour (MWh) of renewable electricity from generation to consumption. Purchasing EACs transfers the environmental attributes of renewable energy to your organisation, enabling verifiable claims such as “100% renewable electricity.” Without EACs, such claims lack credibility and risk reputational damage. 

EACs are issued when renewable electricity enters the grid and are cancelled when a consumer claims them. They can be bundled with electricity or purchased separately (unbundled). Each certificate includes key attributes: production date, location, technology type, and device age. These details ensure traceability and compliance with standards. For global portfolios, systems such as Guarantees of Origin (Europe), RECs (North America), and iRECs (international markets) provide flexibility across diverse geographies. 

Year-end is a pivotal reporting period for sustainability metrics. You can only decarbonise the year you’re in – and many companies still get caught out. EACs must correspond to electricity consumed within the same year, so if you don’t secure certificates before the books close, you simply can’t claim renewable electricity for that period.

Lebona Vernon, Anthesis Renewable Energy Advisor, EMEA

Many organisations aim to close their annual carbon accounts with strong performance against Scope 2 reduction targets. EACs allow businesses to achieve market-based zero emissions for electricity consumption, ensuring compliance with voluntary initiatives and mandatory frameworks. Securing EACs before year-end enables companies to report progress and communicate achievements to stakeholders confidently. 

Beyond compliance, EACs accelerate the global energy transition. By creating demand for renewable energy projects, EACs reduce reliance on fossil fuels and contribute indirectly to biodiversity protection by promoting a cleaner, lower-carbon grid. Procurement strategies that prioritise local EAC sourcing amplify these benefits by driving regional decarbonisation and supporting community-level renewable investments. 

Key benefits for businesses 

  • Traceable: Each MWh is tracked in national or international registries, eliminating double-counting. 
  • Cost-efficient: EACs are among the most affordable ways to source renewable electricity. 
  • Effective: They provide a simple, scalable solution for reducing Scope 2 emissions. 
  • Transparent: Certificates offer proof for audits and sustainability reporting. 
  • Standards-aligned: Recognised by CSRD, RE100, and SBTi, enabling credible climate claims. Year-end compliance and reporting deadlines don’t move, and CDP, CSRD and other internal KPIs all expect accurate Scope 2 reporting. 

Your Scope 2 strategy isn’t complete without EACs – and the market is becoming more complex. With GHG Protocol updates moving towards tighter temporal and spatial matching, disciplined, timely procurement cycles are no longer optional; they’re essential.

Patrick Swords, Anthesis Principal Carbon Advisor, North America

More information on EACs

Discover how Anthesis can support your organisation with EACs and help you embed them within your decarbonisation strategy.

We are the world’s leading purpose driven, digitally enabled, science-based activator. And always welcome inquiries and partnerships to drive positive change together.