How to Calculate Scope 2 Emissions in Malaysia (2026 GEF)

Your Scope 2 number is one multiplication: electricity consumed × grid emission factor. For Scope 2 emissions in Malaysia, the factors to use right now are the official 2024 grid emission factors (GEF) published by Suruhanjaya Tenaga on 23 February 2026: 0.740 kg CO2e/kWh for Peninsular Malaysia, 0.539 for Sabah and 0.199 for Sarawak (ST, Grid Emission Factor in Malaysia 2022–2024). The rest of this guide is about getting the two inputs right, your kWh and the factor vintage, because those are exactly where Malaysian sustainability reports fail audit.

The short answer: kWh × grid emission factor

Scope 2 (location-based) = annual electricity consumption in kWh × the grid emission factor for your region, ÷ 1,000 to get tonnes.

The current official GEF values for Malaysia (2024, provisional):

- Peninsular Malaysia: 0.740 kg CO2e/kWh
- Sabah: 0.539 kg CO2e/kWh
- Sarawak: 0.199 kg CO2e/kWh

Suruhanjaya Tenaga publishes these in Gg CO2e/GWh, which is numerically identical to tCO2e/MWh and kg CO2e/kWh, so you can apply the number directly to whatever unit your billing data is in.

Worked example: a Peninsular factory consuming 2,000,000 kWh a year.

> 2,000,000 kWh × 0.740 kg CO2e/kWh = 1,480,000 kg CO2e = 1,480 tCO2e Scope 2 (location-based)

The 2022–2024 values are released as provisional statistics: technically validated and fit for use, pending final government endorsement, with revisions expected to be minimal. Note the trend too. Peninsular moved from 0.769 (2022) to 0.760 (2023) to 0.740 (2024), so re-using last year's factor quietly overstates this year's emissions.

That is the whole method. Auditors reject Scope 2 figures over the quality of the two inputs, so work through them in order.

Step 1: Assemble 12 months of kWh, from bills, meters, or both

Your activity data is every kWh imported from the grid across all sites for your reporting year:

- TNB bills. The kWh line item on each monthly bill is your primary evidence: twelve consecutive bills per account, matched to your financial year. If your FY runs July–June, do not hand the auditor a calendar-year total. Unsure which line to read? See how to read a TNB electricity bill.
- Sub-meter data. Bills give you a site total; sub-meters give you the split, which you need when a landlord bill covers several tenants or emissions must be allocated between business units. Allocate on metered kWh, not floor area: auditors treat floor-area allocation as an estimate.
- Both, reconciled. Sub-meter totals never exactly match the TNB meter, so state which source is authoritative (normally the revenue meter) and keep the reconciliation.

One clarification: EECA reporting under the Energy Efficiency and Conservation Act 2024 is an energy report in kWh, while Scope 2 is a GHG figure in tCO2e. Same meter data, different output; assembling the kWh properly once serves both.

Step 2: Pick the right factor — the Suruhanjaya Tenaga grid emission factor

The only official accounting source for the grid emission factor in Malaysia is Suruhanjaya Tenaga's GEF publication on MyEnergyStats: the generation-weighted average GHG emissions per unit of electricity generated by all plants serving the grid, calculated with IPCC Tier 1 factors on net generation, using National Energy Balance data for Peninsular Malaysia and Sabah and Sarawak Energy Berhad's published figures for Sarawak.

Three things about this source matter for your report:

1. There is no national factor. ST publishes three regional values. A portfolio with plants in Shah Alam, Kota Kinabalu and Bintulu must split kWh by region first. Sarawak's hydro-heavy grid comes in at 0.199, roughly 27% of Peninsular's 0.740, so blending them into one number materially misstates every site.
2. Publication lags about two years. The 2024 factors appeared in February 2026. For FY2025 or FY2026 reporting, use the latest published year (2024) and disclose the vintage in your methodology notes. Auditors accept a lagged factor; they do not accept an undisclosed one.
3. Values get restated. The 2022 Peninsular figure was revised from 0.774 to 0.769 between the November 2024 and February 2026 publications. Always cite the latest ST publication, not a number copied from an old report.

Why is the Peninsular factor so high? Coal. In 2024, coal plants produced about 78% of the Peninsular grid's 110,555 Gg CO2e of emissions against 149,301 GWh of net generation, per the same ST publication.

Location-based vs market-based: why you report both

The GHG Protocol Scope 2 Guidance requires dual reporting when contractual instruments are involved: a location-based figure using the grid-average factor, and a market-based figure reflecting any renewable energy certificates or green tariffs you hold.

For Malaysia the practical rules are:

- Location-based: kWh × ST GEF, as above. ST itself notes the GEF includes RE plants that may issue RECs, so it is a grid average, not a residual mix.
- Market-based: start from your contractual instruments (mRECs from GET, standalone RECs). Malaysia publishes no residual-mix factor, so for electricity not covered by an instrument, the GHG Protocol fallback is the same grid-average GEF.

If you hold no instruments at all, the two figures are identical. Report both anyway and say why; that one methodology sentence is the difference between "compliant" and "incomplete" on most assurance checklists.

GET, mRECs and solar: what you can actually claim

A GET subscription is the standard route to a lower market-based figure. Under TNB's Green Electricity Tariff, effective 1 July 2025, the premium is 5 sen/kWh on a 1-year subscription, 4 sen/kWh for 2 years or 3 sen/kWh for 3 years, plus a 0.2 sen/kWh admin charge under the Greenpath programme (TNB GET). Subscribers receive Malaysia Renewable Energy Certificates (mREC), certified through the mGATS registry operated by TNBX, within 45 working days after each calendar year ends. The mRECs are the evidence behind a market-based claim: subscribed kWh count as zero-emission in the market-based figure, while the location-based figure stays at the grid average.

GET also exempts the subscribed green kWh from the Automatic Fuel Adjustment and, from 1 August 2025, from the 1.6% KWTBB levy, which offsets part of the premium. We cover the mechanics in our AFA explainer.

Self-consumed rooftop solar is different. Electricity you generate and use on site never crosses the TNB meter, so it simply is not in your grid kWh. It reduces both Scope 2 figures by shrinking the activity data. It is not a REC claim, and claiming it twice (lower kWh and a certificate) is double counting.

Five mistakes that will not survive an auditor

1. Using 0.585 kg CO2/kWh. This CDM-era Peninsular figure still circulates in older guides and calculators, about 21% below the official 2024 GEF of 0.740. Any inventory built on it understates Scope 2 by a fifth.
2. One factor for a multi-region portfolio. ST publishes no national GEF. Applying the Peninsular factor to a Sarawak plant overstates that site almost fourfold; the reverse understates a Peninsular site by 73%.
3. Mixing ST actuals with Single Buyer projections. The projected series is a planning model on a JPPET scenario and AR5 GWPs, a different methodology from ST's accounting series. One inventory, one source.
4. Double counting solar or GET. Subtracting solar kWh and claiming a certificate for the same energy, or reporting a GET-adjusted number without the location-based counterpart.
5. Estimated bills and meter gaps. A missing month filled with a copy of the previous one is an estimate and must be disclosed as one. Continuous metering closes this gap permanently.

Why this matters now: Scope 2 emissions in Malaysia are becoming mandatory

Bursa Malaysia's adoption of the National Sustainability Reporting Framework (NSRF) puts Scope 2 disclosure on a fixed timetable: Main Market issuers with market capitalisation of RM2 billion and above (Group 1) must report Scope 1, Scope 2 and limited Scope 3 for financial years beginning on or after 1 January 2025, the remaining Main Market issuers (Group 2) from FY2026, and ACE Market plus large non-listed companies (Group 3) from FY2027 (Bursa Malaysia media release, 23 Dec 2024). Fuller Scope 3 requirements follow from 2028.

Non-listed manufacturers are not off the hook. A listed customer's Scope 3 is your Scope 1 and 2, so supplier questionnaires asking for your kWh and emission factor are already routine, and EU-exporting plants face the same arithmetic under CBAM. The companies answering fastest are the ones whose metering already produces the number.

Where your grid factor is heading

The Single Buyer projects the Peninsular GEF falling from 0.632 in 2025 to 0.332 by 2034, a roughly 47% decline as coal phases down, with a small rise to 0.652 in 2026 first (Single Buyer GEF Projections 2025–2034). Two takeaways. These are planning projections, not accounting factors, so keep them out of your inventory. And roughly half the grid's intensity is still there in 2034, so a site with a 2030 target cannot ride grid decarbonisation alone: consumption has to fall too, which puts efficiency, not certificates, at the centre of any credible near-term plan.

Automating Scope 2 from metered data

Everything above is deterministic once the kWh are trustworthy, which is why the real work is metering, not arithmetic. CobiNeural does the assembly continuously: sub-metering and site-level consumption in Insights → Energy, tenant and business-unit allocation through Billing & Tariffs, GHG Scope 1/2/3 tracking in the Sustainability module, and scheduled ESG and EECA outputs from Reporting. When the auditor asks where a number came from, the answer is a meter and a timestamp, not a spreadsheet cell.