Companies with any operations in markets providing product or supplier-specific data in the form of contractual instruments shall report scope 2 emissions in two ways and label each result according to the method: one based on the location-based method, and one based on the market-based method. This is also termed “dual reporting.”
So, here's the thing. You really should report both figures, as it gives an idea of the impact of the different instruments in use, like purchasing renewable energy credits, and so on.
If you report location based, it at least shows how much electricity you might be using, before the market based approach of buying RECs or similar brings the figure right down.
If you don't know what market based instrument a company is using, you have no idea if they're using some skanly RECs bought in some rando part of the world, to give artificially low figures.