82% of companies oppose hourly carbon matching in Scope 2 updates

The sweeping rejection of granular matching signals a significant friction point for tech hyperscalers and streamers managing vast, global data center footprints. Mandatory hourly and local matching would likely invalidate many existing virtual power purchase agreements (VPPAs), forcing a shift toward more expensive, supply-constrained local clean energy markets. For the streaming industry, this threatens to inflate operational costs and complicates net-zero roadmaps already strained by AI-driven power demand. Watch for the GHG Protocol's second consultation in late 2026, which will explore tiered reporting options to accommodate these technical and financial feasibility concerns.

The opposition is led by a powerful coalition of 66 major corporations, including Amazon, Google, Meta, and Microsoft, which collectively represent over $4.6 trillion in annual revenue. Per GreenPowerHub (May 2026), these companies argue that while they support decarbonization, the current lack of grid infrastructure and supply for 24/7 carbon-free energy makes mandatory hourly matching unfeasible for the broader market. The debate is particularly acute for the tech sector, where Big Tech firms accounted for 43% of all corporate clean energy power purchase agreements in 2024.

Simultaneously, regulatory pressure is mounting from other frameworks. While the GHG Protocol is re-evaluating its timeline, the Science Based Targets initiative (SBTi) is moving toward embedding hourly matching as a structural requirement for new corporate targets starting in 2028, per industry reports in May 2026. This creates a potential divergence between accounting standards and target-setting frameworks that could complicate B2B sustainability auditing.

Institutional investors are also shifting their focus toward the physical reality of energy use. According to reporting from Reuters and PYMNTS in April 2026, shareholders at Alphabet and other hyperscalers have filed resolutions demanding greater transparency in how companies will meet 2030 climate goals amid surging energy consumption from data center expansions. With the GHG Protocol planning to combine its standards with ISO by late 2028, the final version of these rules will likely dictate the cost of compliance for any company operating energy-intensive streaming infrastructure.