The latest amendment to the GHG Protocol Corporate Standard, Scope 2 Guidance (January 2015) introduced changes to the way in which organisations should report their GHG emissions.
The key change is that organisations now have to report their emissions according to a location-based or market-based method. The reason for this change is that organisations have increasingly demanded information about the sources producing their energy, and attributes about that production.
The location-based method reflects the average emissions intensity of grids on which energy consumption occurs (using mostly grid-average emission factor data) whilst the market-based method reflects emissions from electricity that companies have purposefully chosen (or their lack of choice).