Because the value of fossil fuel companies is based on the size of their reserves, it may seem counter-intuitive to see some of these assets as potential risks. But changes in market or economic conditions can make some reserves too expensive to tap, leaving them stranded – and their owners more vulnerable than the size of their reserves would indicate.

On January 20, the GHG Protocol released the Scope 2 Guidance: an amendment to the Corporate Standard. It is the first major revision to the Corporate Standard in over 11 years. To help companies start implementing the Guidance, here are a few answers to the top ten questions you might have and where to find more information in the Guidance document.