Energy Attribute Certificates: GOs, RECs, REGOs and I-RECs by Market

Energy attribute certificates are official documents that prove electricity came from a specific source; the main types are Guarantees of Origin (GOs) in Europe and the EEA, Renewable Energy Certificates (RECs) in the US, REGOs in Great Britain, and I-RECs in other countries. To claim renewable electricity for market-based Scope 2 reporting, a company needs the matching certificate type for each country where energy is used. This article explains how energy attribute certificates work by market and why it matters for corporate reporting.

What is an energy attribute certificate?

An energy attribute certificate (EAC) is an electronic record that proves a quantity of energy—usually 1 megawatt-hour—was produced from a certain source in a certain place, at a certain time. EACs allow companies to make market-based claims about their electricity supply, under recognised reporting standards. The design, rules, and acceptance of each certificate depend on the country or region. For full details on GOs and RECs, see our Guarantees of Origin hub.

Where does each certificate apply?

The type of certificate that is accepted depends on where the electricity is consumed, not where renewable energy is generated. The main markets and certificates are:

• Guarantees of Origin (GOs): Used in most European Union and EEA countries, and in countries whose registries connect via the AIB Hub; sometimes called EECS GOs in the market context. Covered countries include Germany, France, Italy, Norway, the Netherlands, Spain, and most of central and northern Europe (AIB).
• REGOs (Renewable Energy Guarantees of Origin): The official certificate in Great Britain (England, Scotland, Wales). REGOs are not recognised by EU member states as of April 2023 (Ofgem).
• RECs (Renewable Energy Certificates): Used in the United States, and generally also accepted in Canada. US RECs are the only way to make a recognised renewable electricity claim against US usage (US EPA).
• I-RECs (International RECs): Used in countries without a national scheme and not covered by GO, REGO, or REC systems, including much of Asia, Latin America, Africa, and some Eastern European states (I-TRACK Foundation).

Why must the certificate match the market where the electricity is used?

Energy attribute certificates only count for market-based Scope 2 reporting if they match the same electricity market where consumption happens. The GHG Protocol Scope 2 Guidance says a certificate must be cancelled on behalf of the reporting company, in the correct market, and close in time to consumption (GHG Protocol). Using a certificate from another country or market will not support a valid claim for that region. For sites in Northern Ireland, check the latest rules, as they may differ from the rest of the UK or EU.

How do companies with multiple sites use energy attribute certificates?

If your company has operations in more than one country, you need to purchase and cancel the right type of certificate in each place. For example:

• Germany site: Buy and cancel GOs valid for Germany and your consumption period.
• US site: Buy and retire RECs for the US grid.
• UK site (England/Scotland/Wales): Use REGOs, not EU GOs or I-RECs.
• Other countries: Use I-RECs if there is no local scheme.

If you use power in several regions, collect separate cancellation statements for each. Evertreen can source GOs for Europe and RECs for US consumption, matched to countries and reporting periods.

Comparison table: Energy Attribute Certificates by Market

What if my site is in Northern Ireland or another special case?

Recognition rules can differ in markets like Northern Ireland. Always check the most recent guidance from the market registry or ask your auditor before purchasing or claiming certificates for these regions.

Frequently asked questions

Which type of certificate should I use for each site?

You should use the certificate accepted in the electricity market where your site consumes power. For example, GOs for most EU/EEA countries, REGOs for Great Britain, RECs for US sites, and I-RECs in many other countries. If in doubt, confirm with your registry or auditor.

How do energy attribute certificates work for multi-country reporting?

You need to match each site's consumption with the locally accepted certificate and keep clear documentation for your market-based Scope 2 report. Some companies manage separate cancellation statements for each country.

Can a single EAC cover electricity use in multiple countries?

No. Each EAC type is valid only in its designated market. You cannot use a GO from France to cover usage in the US, or a US REC to support a renewable claim in Germany.

What should I do if my country has no national scheme?

I-RECs are accepted in many markets without a national attribute certificate system. Always check current eligibility or talk to your auditor for specific guidance.

Where can I learn about GOs versus RECs and location-based versus market-based Scope 2?

The Guarantees of Origin page covers GO-vs-REC details. Learn about Scope 2 choices in our market-based Scope 2 reporting article.

See more on Guarantees of Origin, or request a proposal for your sites.