Electricity Annex
AIM Platform Electricity Annex
The stakeholder consultation period for the draft Electricity Annex was open from October 7, 2025 through December 5, 2025. Stakeholders were invited to review the draft and submit feedback. Comments received are now being reviewed.
In 2026 the AIM Platform will work on revising and finalizing the Electricity Annex so that it provides comprehensive guidance of how companies pursuing scope 3 electricity interventions should interpret the requirements of the AIM Platform Standard and Guidance.

Why an Electricity Annex?
Electricity use by suppliers and customers is one of the most common sources of greenhouse gas emissions in company value chains. Building on clear guidance from the GHG Protocol and programs such as RE100, many companies already engage in interventions to address purchased electricity emissions, also known as scope 2. However, addressing value chain, or scope 3, electricity emissions has proven more difficult. Companies often struggle to accurately trace and locate electricity emissions in their value chain. Then, even when a company identifies an impactful way to address value chain electricity emissions, there is currently a gap in existing standards on how to credibly account for and report those scope 3 interventions.
Through stakeholder feedback on the Association Test, the AIM Platform heard clearly that these challenges are limiting companies’ ability to take meaningful action on scope 3 electricity emissions.
In response, the AIM Platform has developed a draft Electricity Annex and is currently working to publish Version 1 as supplemental guidance to the AIM Platform Standard and Guidance.