I. Advisory Services for CO₂ Reduction Strategies Aligned with the New GHG Scope 2 Standard
The revised GHG Scope 2 Guidance—expected to be finalized in 2027 and implemented from 2030—marks a major shift from annual matching toward time-, location-, and additionality-based accounting. Significant changes are planned, including new rules for grid definitions, adjusted emission factors, virtual PPAs, FIP schemes, and additionality requirements.
Large energy users, suppliers, generators, and storage operators are increasingly concerned about regulatory complexity and the difficulty of meeting targets. At the same time, many see this as a major opportunity to develop new business models and strengthen environmental management, and have already begun preparing.
However, three core challenges remain:
- The detailed requirements of the new Scope 2 Guidance are still unclear;
- How the standard will be applied in Japan is not yet defined;
- The impact on both suppliers and consumers remains uncertain.
To address this, we continuously track global developments, analyze implications, and provide tailored short- and long-term transition strategies for both public agencies and private companies.
As an early member of UN 24/7 CFE, and with deep expertise in both the electricity sector and carbon accounting, D-Sharing is uniquely positioned to deliver the most up-to-date and practical solutions.
II. Issuance of Renewable Energy Hourly Matching™ Certificates
Under the new Scope 2 framework, demonstrating credible renewable procurement requires hour-by-hour matching of generation and consumption.
D-Sharing was the first in Japan to operationalize this approach. Using actual data from consumers, retailers, and generators, we analyze the gap between the current level of Hourly Matching™ and emerging targets, and issue independently verified Hourly Matching™ Certificates.
III. International Service Delivery and Support for Partnerships with Overseas Companies
The Scope 2 reforms driven by Europe and the United States are accelerating the digitalization and global standardization of renewable energy markets. For companies with global supply chains, seamless coordination across borders is becoming essential.
At the same time, these reforms create new business opportunities and are encouraging overseas companies to enter the Japanese market. Many of our international clients are actively seeking partnerships with Japanese generators, retailers, and large energy users.
In this increasingly borderless environment, D-Sharing supports global companies navigate Japan’s market and connect with the right local partners to accelerate their entry and collaboration.
