ENgas emissions (Scope II) SIR p. 117 Reporting method based on the principles of the GHG Protocol new Scope 2 reporting guidance, in line with Directive 2009/28/EC of the European Parliament and Council of 23 April 2009 on the promotion of the use of energy from renewable sources, following the amendment and subsequent repeal of Directives 2001/77/EC and 2003/30/EC.