Electricity Annex
Stakeholder Consultation: AIM Platform Electricity Annex
The stakeholder consultation period for the draft Electricity Annex to the Association Test was open from October 7, 2025 through December 5, 2025. Stakeholders were invited to review the draft and submit feedback.
Before reviewing the Electricity Annex, stakeholders were encouraged to read the following foundational documents:
- The Association Test, which introduces core concepts such as components vs. subcomponents and explains the Association Test methodology
- The Intervention Quality, Accounting, and Reporting (QAR) Standard and Guidance, which provides principles and requirements for high-integrity interventions
These concepts are not repeated in the Electricity Annex and are essential to fully understanding the draft.
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 to supplement the application of the Association Test and the Intervention Quality, Accounting, and Reporting (QAR) Standard and Guidance specifically for scope 3 electricity interventions.
The Electricity Annex details the following:
- Identifying, sizing, and locating potential electricity interventions for association testing
- Identifying, quantifying, aggregating, and locating targeted electricity subcomponents in a company’s value chain
- Evaluating electricity interventions using the Basic Association method and the Further Association methods (Supplier and Customer; Sourcing and Use Region)
- Accounting for and reporting the outcomes of electricity interventions