European EAC Corporate Procurement Guide Form

DOWNLOAD RESOURCE

European Corporate EAC Procurement Guide

As semiconductor and electronics manufacturers accelerate decarbonisation, Energy Attribute Certificates (EACs) are becoming a key instrument for managing Scope 2 emissions from purchased electricity. In Europe, procurement is becoming increasingly complex due to fragmented markets, evolving regulation, and heightened scrutiny of certificate quality and credibility.

Under the EU Corporate Sustainability Reporting Directive (CSRD), Scope 2 emissions disclosure is now a statutory requirement with external assurance under ESRS E1, elevating Guarantees of Origin (GOs) from voluntary instruments to audit-facing inputs.

This guide examines how European EAC procurement is evolving under CSRD, and what it means for energy-intensive sectors such as data centres and semiconductor manufacturing.