Summary
Scope 1 emissions are a company’s direct greenhouse gas emissions from sources it owns or controls, such as fuel combustion in company vehicles, on-site boilers, mains gas, fugitive refrigerant leaks, and industrial process emissions. Understanding and accurately measuring Scope 1 emissions is a crucial first step in carbon accounting, regulatory reporting, and reducing an organisation’s overall environmental impact.
Table of contents
What are Scope 1 Emissions?
Scope 1 emissions are the company's direct greenhouse gas emissions, as defined by the GHG Protocol. These emissions originate from sources that are owned or controlled by the organisation, meaning the company's direct operations. Scope 1 covers the company's direct emissions, as opposed to indirect emissions covered in other scopes.
The greenhouse gas protocol defines the three scopes of emissions (Scope 1, 2, and 3) to help companies classify and manage their greenhouse gas emissions. Scope 1 is often one of the easier scopes to collect data for, as companies should have visibility and control over all emission sources. But what are the emission sources captured within Scope 1?
Emission sources within Scope 1 are:
Stationary or mobile combustion sources, such as the combustion of fossil fuels in company-owned vehicles (e.g., delivery trucks, service vans, company cars) or kerosene in industrial heating boilers. Reducing these emissions often involves replacing fossil fuels with cleaner alternatives.
Fugitive emissions: including unintentional leaks from air conditioning systems, fire suppression systems, and refrigerant leaks, which are significant sources of direct GHG emissions due to the high global warming potential of the gases involved.
Mains gas: commonplace natural gas provided to buildings, often for heating and power.
Process emissions: the release of greenhouse gases associated with manufacturing or processing, such as chemical production or steel production, where chemical reactions in metal smelting and refining release carbon dioxide as a byproduct.
While Scope 1 focuses on direct emissions, a company's greenhouse gas emissions inventory also includes indirect GHG emissions from the value chain and supply chain, which are covered under Scope 2 and Scope 3.
The reporting company is responsible for tracking emissions according to the relevant reporting standard, ensuring accurate measurement and disclosure. Carbon dioxide is a primary emission from fuel combustion and process emissions.
Capital goods, such as machinery and buildings, are typically accounted for in Scope 3 emissions, not Scope 1, to clarify the boundary of scope emissions.
Understanding all scope emissions is essential for comprehensive carbon accounting and effective emissions management.
“Scope 1 emissions are the emissions a company can directly see, control, and reduc, making them the natural starting point for effective carbon management.”
Data collection:
Depending on the size of your organisation and the industry your business operates in, collating Scope 1 data can be trivial, as simple as sharing a monthly or quarterly gas invoice, to being incredibly complex, for those in the chemical or manufacturing sectors. The latter can be incredibly daunting, especially for organisations with minimal finance and sustainability integration, or no in-house sustainability team. Understanding a company's emissions requires considering both direct sources and the broader corporate value chain, as emissions can arise from various points within your operations and supply chain.
It is crucial for the reporting company to track emissions accurately in line with the relevant reporting standard, including accounting for chain emissions to ensure a comprehensive carbon audit. This ensures that all data collected is consistent, transparent, and meets compliance requirements for effective carbon management.
With that being said, data collection is often far less daunting than you might anticipate! It’s the looming uncertainty and tricky compliance landscape that makes collection seem intimidating – but fear not, Carbon Neutral Britain is here to support your journey to Net Zero.
Here, we will discuss and dissect each emission source and how it may be best to collate your data for your carbon audit.
General guidance:
Ahead of collecting data however, it is important to understand what period you are collecting data for, to determine what is in scope (what should be reported/disclosed) and what falls outside (what does not need to be reported/disclosed).
For example, if in 2023 your organisation hired a butane-powered heater for a brief period, the butane combusted would be in scope, categorised as a Stationary Combustion Source. Emissions from leased assets, such as vehicles or equipment, may fall under Scope 1, Scope 2, or Scope 3 depending on ownership and operational control; for instance, leased assets not directly controlled by your organisation are typically included in Scope 3 emissions. However, if in 2024 there was no need to hire a butane-powered heater, then this would be out of scope and would not require measuring for 2024’s carbon audit.
Once you have confirmed the emission sources you require data for, you must confirm who has the data. Typically, this data would be recorded through invoices or purchase records, centralised by your Finance Teams, or perhaps in a coworking space, by the facilities/property management team, landlord, or head office. When confirming emission sources, remember that upstream emissions, such as those from raw material extraction or supply chain activities, are typically outside the boundary of Scope 1 but are important for overall carbon accounting.
Lastly, it is incredibly important to confirm the type and volumes/weights of fuels combusted as different fuels release different quantities of greenhouse gases. For example, when comparing one litre of propane combusted to one litre of kerosene, kerosene releases roughly 1.00 kgCO2e more than propane.
Stationary Combustion Sources:
The modal stationary combustion sources can be classified as a boiler, combustion turbine, process heater, or incinerator – but there could also be a broader range of devices that fall under this emission source that are industry specific. These sources are often part of broader energy related activities within the organization.
Once you have confirmed the usage of stationary combustion sources within your organisation, activity data must be collected. There are two simple ways of recording the total consumption during the reporting period:
On-site meter readings: The total mass or flow volume of fuel at the input point to one or more combustion units
Purchase records: The total mass or volume of fuel purchased during the reporting period
Stationary combustion equipment may also be classified as capital goods for accounting purposes. The latter method should be recorded or logged an internal system, often controlled by Finance, whereas the former may be controlled by Property Management team or Finance.
Mobile Combustion Sources:
Often, mobile combustion sources will likely be company-owned internal combustion engine (ICE) or hybrid engine vehicles. Some organisations with warehouses or who operate in industries adjacent to manufacturing, construction, agriculture, and logistics may have forklifts and construction equipment powered via petroleum-based fuels. Emissions from employee commuting, such as those generated when employees travel to and from work by car, bus, or train, are not included in Scope 1 emissions, but are instead categorised as Scope 3 emissions.
Unlike stationary combustion sources, when reporting on mobile combustion sources, distance is an acceptable metric to share with your carbon auditors for road-legal, company vehicles – however, it is vital to not only share the type of fuel the vehicle uses, but the engine size, as different sizes of engine using the same fuel will release greenhouse gases at different rates.
We do recommend obtaining the fuel consumption, as opposed to mileage, where possible, due to the variance amongst different cars within the same engine size and fuel category. Less variance will ultimately result in a more accurate and representative carbon footprint!
Collecting data here will again vary depending on the type of mobile combustion source. Non-road legal company vehicles will likely require liaising with Finance to obtain fuel purchase records. Mobile combustion sources can also contribute to both upstream and downstream emissions, depending on their use in the value chain, such as during raw material transportation (upstream) or product delivery and disposal (downstream).
Obtaining Data for Company Vehicles
Juxtaposed, obtaining data for road legal company vehicles will vary:
Purchase records: drivers sharing fuel receipts with Finance, whether purchased with their personal money and expensed, or via company cards.
Manual mileage logs: drivers may manually record their mileage at the beginning and end of the reporting period (or for the calendar year) in a company logbook, whether physical or digital.
Automatic mileage logs: organisations may opt to utilise third-party hardware and software to automatically track all the mileage completed by company vehicles, as is commonplace for logistics vehicles to adhere to compliance and legal requirements. This data can also help companies better understand their chain emissions across logistics operations, providing insight into indirect emissions generated throughout the supply chain.
MOT odometer readings: MOT mileage readings can be used to record mileage for company vehicles, even if unaligned with the reporting period. The caveat being the period recorded by the MOT must remain consistent, this method cannot be used. Similarly, this is often the least accurate method due to no assurances for human error when recording the mileage. Moreover, some vehicles may be ineligible for this, namely HGVs or vehicles less than three-years old.
Fugitive Emissions
Fugitive emissions sourced from HVAC units are often due to leakages and faults throughout their lifetime, and at the end of their life too. Unintentional leaks from air conditioning systems and fire suppression systems are also significant sources of fugitive emissions. Refrigeration systems and cooling systems are also significant sources of fugitive emissions, especially in large facilities such as supermarkets, warehouses, and data centres. If your organisation’s HVAC units do leak, the leakage must be reported, no matter how small, as refrigerant leaks are a major source of fugitive greenhouse gas emissions.
For example, if a HVAC system using the most common refrigerant, R410A, experiences a 1.00 kg leakage, this is the equivalent of combusting over 1,200 litres of propane. It is incredibly important that HVAC systems are well-maintained to avoid major emission hot spots.
Any leakages will be observed and logged by internal or external maintenance staff who should be conducting inspections every 12-months. These logs should be shared with the property management team and Finance as the volume and type of refrigerant recharged should be logged – this volume of recharge is what needs to be shared with your auditors.
Mains Gas
Mains gas will, more often than not, be the easiest data to collect across scope 1, largely due to being billed on a regular basis. Regular energy bills provide a straightforward way to track gas consumption, and reducing Scope 1 emissions can help lower overall energy bills. Records of all bills paid should be available with your Finance teams; however, it’s not always straightforward.
In co-working spaces or where utilities are included in your rent, it can be difficult to obtain the necessary information. Here, we suggest reaching out and engaging with your property management team or landlord to see if they can share the total volume of gas or the total energy consumed during a given period. If this information can be shared, we then recommend splitting the total proportionally – meaning if the entire office is 100m2 and you occupy 20m2, then you would report 20% of the total gas consumed during the given period.
It is also important to note that gas consumption should not be extrapolated if only partial data is available as it is unlikely for rates of consumption to be linear throughout the year – namely, if your office has a gas boiler for heating, it is unlikely to be used in the summer compared to late autumn and winter.
Chemical/Process Emissions
Chemical and process emissions are only relevant in specific industries, most commonly construction, manufacturing, and processing. When in scope, it is incredibly important to accurately capture the emissions associated here, especially due to the breadth of greenhouse gases that could be released. Some chemical processes may simply result in CO2 being released, whereas other processes, like aluminium or electronic manufacturing, may release F-gases (fluorinated greenhouse gases) which can have a far greater impact on the environment than the former.
Identifying where emissions occur throughout these industrial processes is industry specific. Industries like toy manufacturing may have greater quantities of greenhouse gases sourced from their machinery compared to a waste handling plant, where biological treatment may be the greatest source. Additionally, waste generated during industrial processes and its end of life treatment, such as landfilling, recycling, or incineration, can contribute to overall emissions and should be accounted for.
Once the sources have been identified, activity data should be collected, including the types of materials processed or produced as well as the quantities of inputs and outputs. This information should be accessible through your Finance and/or Procurement teams.
Calculating Emissions using the GHG Protocol
Calculating your company’s greenhouse gas emissions is a foundational step in understanding your environmental impact and identifying opportunities to reduce emissions. The GHG Protocol serves as the leading global standard for measuring and reporting both direct emissions (Scope 1) and indirect emissions (Scope 2 and Scope 3), ensuring consistency and transparency across industries.
To begin, companies must collect accurate activity data related to their operations. This includes tracking fuel consumption in company owned vehicles, monitoring energy use in buildings and manufacturing sites, and recording emissions from industrial processes. For example, you’ll need to gather data on the amount of natural gas used for heating, the litres of diesel consumed by your fleet, or the raw materials processed in your facilities.
Once you have collected this activity data, the next step is to apply the appropriate emission factors—values that convert your activity data (like litres of fuel or kilowatt-hours of energy) into the amount of carbon dioxide and other greenhouse gases released. The GHG Protocol provides guidance on which emission factors to use for different fuels and processes, helping you estimate your company’s total emissions with accuracy.
It’s important to ensure that all relevant sources are included, from stationary combustion in boilers to emissions from on-site manufacturing and process emissions from industrial activities. By following the GHG Protocol’s methodology, companies can confidently track emissions, identify hotspots, and set meaningful targets to reduce their carbon footprint.
Accurate calculation of emissions not only supports regulatory compliance and public disclosure but also empowers your business to make informed decisions, such as investing in energy efficiency, switching to electric vehicles, or replacing fossil fuels with renewable electricity. Ultimately, using the GHG Protocol to calculate emissions is a critical step in managing your company’s greenhouse gas emissions and driving progress toward a more sustainable future.
Comparison of Scope 1 and Scope 2 Emissions
Understanding the difference between Scope 1 and Scope 2 emissions is crucial for any company looking to accurately measure and reduce its carbon footprint. Both types of emissions play a significant role in a company’s overall environmental impact and are key components in the fight against climate change.
Scope 1 emissions are direct emissions that come from sources a company owns or controls, such as fuel combustion in company vehicles, on-site manufacturing, or emissions from stationary equipment. These are the emissions a company creates through its own operations and activities.
Scope 2 emissions, on the other hand, are indirect emissions that result from the generation of purchased electricity, steam, heating, or cooling that a company consumes. While these emissions occur at the facility where the energy is produced, they are attributed to the company that uses the energy, since its demand drives the production.
Beyond Scope 1 and Scope 2, Scope 3 emissions cover all other indirect emissions that occur throughout a company’s value chain and supply chain. This includes emissions from suppliers, business travel, waste disposal, and the use of sold products by customers, making Scope 3 the most comprehensive and complex category of scope emissions.
The main difference between the two lies in the level of control and the source of the emissions. Scope 1 covers emissions a company can directly manage and reduce, such as switching to electric vehicles or improving energy efficiency in on-site processes. Scope 2 emissions are less directly controlled, as they depend on the energy provider’s fuel mix and the company’s energy purchasing decisions. However, companies can still reduce Scope 2 emissions by choosing renewable electricity or investing in energy-saving technologies.
For example, if a business operates a fleet of delivery vans powered by diesel, the carbon emissions from burning that fuel are Scope 1. If the same business powers its offices with electricity from the grid, the emissions caused by generating that electricity are Scope 2.
Tracking both Scope 1 and Scope 2 emissions is essential for companies aiming to publicly disclose their environmental impact, comply with regulatory requirements, and develop effective strategies to reduce emissions across their operations. It is also important to consider downstream emissions, such as those from sold products, which are included in Scope 3 emissions and are critical for a complete carbon footprint assessment. By understanding where emissions originate, whether from direct activities, energy use, or across the broader value chain and supply chain, companies can take targeted actions to shrink their carbon footprint and contribute to global efforts to mitigate climate change. Understanding all scope emissions (Scope 1, 2, and 3) is vital for comprehensive environmental impact reporting.
To recap:
The main Scope 1 emissions sources are: Stationary or mobile combustion sources, fugitive emissions, mains gas, and process emissions.
You should first confirm what emission sources are in scope for your specific organisation, followed by liaising with the necessary internal teams for this information. More often than not, this data should be with your Finance, Property Management, or Procurement Teams.
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What are Scope 1 emissions?
Scope 1 emissions are a company’s direct greenhouse gas emissions from sources it owns or controls, such as company vehicles, on-site fuel combustion, mains gas use, fugitive refrigerant leaks, and industrial process emissions
What is included in Scope 1 emissions?
Scope 1 emissions typically include stationary combustion (boilers, heaters), mobile combustion (company-owned vehicles), fugitive emissions (refrigerant and HVAC leaks), mains gas, and process emissions from manufacturing or chemical processes.
What is excluded from Scope 1 emissions?
Indirect emissions, such as purchased electricity (Scope 2), supply chain activities, employee commuting, business travel, waste disposal, and capital goods are not included in Scope 1 and are instead categorised under Scope 2 or Scope 3 emissions.
Why are Scope 1 emissions important to measure?
Measuring Scope 1 emissions is essential because they represent emissions an organisation can directly control and reduce, making them a key starting point for carbon reduction strategies, compliance reporting, and progress toward Net Zero.
Are company vehicles Scope 1 emissions?
Yes. Company-owned or controlled vehicles that burn fuel are a Scope 1 emission source. However, employee commuting in personal vehicles is not Scope 1 and falls under Scope 3 emissions.
How do companies collect data for Scope 1 emissions?
Scope 1 data is usually collected from fuel invoices, gas bills, mileage or fuel logs, refrigerant maintenance records, and production data, often held by Finance, Facilities, Property Management, or Procurement teams.
Are leased assets included in Scope 1 emissions?
Leased assets may fall under Scope 1, Scope 2, or Scope 3, depending on ownership and operational control. Assets not directly controlled by the organisation are typically reported as Scope 3 emissions.
What should I look for in a trustworthy carbon footprint assessment?
Look for assessments that are tailored to your operations, use up-to-date emission factors (like DEFRA 2025/26), and include all relevant scopes—especially Scope 3. You should also be able to ask for the methodology and assumptions used. Transparency, relevance, and data quality are key.