According to the various texts, there are two commonly used methods for accounting for scope 2 emissions from purchased electricity. The first is the location-based approach, which uses average emissions data from the grids where energy consumption occurs. The second is the market-based approach, which considers specific information from energy procurement contracts. The location-based method reflects the actual emissions that a company is putting into the air, while the market-based method only considers emissions associated with the company's specific energy procurement sources. There is a debate among experts regarding which method is more accurate, with some arguing for the market-based approach and others supporting the location-based approach. Both methods have their own strengths and limitations, and it is important for companies to carefully consider which approach best fits their individual needs and goals.