Energy Sourcing examines where and how a company obtains the power and fuels that run its operations. It covers:

• the energy-mix breakdown - percentage of electricity, heat and fuels derived from renewable, low-carbon, transitional (e.g., natural gas) and high-carbon sources;
• procurement mechanisms: utility supply, on-site generation, long-term power-purchase agreements (PPAs), green-tariff programs, renewable-energy certificates (RECs, GOs, I-RECs) and hedging strategies;
• due-diligence on origin and additionality of purchased energy, including lifecycle-emission factors and sustainability criteria for biomass or hydrogen;
• alignment with market-based vs. location-based Scope 2 accounting under the GHG Protocol, and integration into internal carbon-pricing or energy-cost models;
• governance, targets and disclosure (e.g., share of renewable electricity, progress toward RE100 or EU ESRS E1 goals) that drive the transition to a resilient, low-carbon energy portfolio.