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    Scope 1 Emissions

    Definition

    Direct greenhouse-gas emissions from sources within an organisation's defined ownership or control boundary, such as fuel burned in owned boilers.

    Editorial definition: The QHSE Standard, updated 3 October 2026 · https://qhsetech.com/glossary/scope-1-emissions

    Example for your evaluation: A company-operated boiler may be a Scope 1 source under the selected boundary.

    Sources checked: . Examples are editorial illustrations.

    How the GHG Protocol defines Scope 1

    The GHG Protocol Corporate Accounting and Reporting Standard says a company reports emissions from sources it owns or controls as Scope 1. It describes four main kinds of source: combustion in boilers, furnaces and similar equipment, physical or chemical processing such as cement, aluminium or ammonia production, fuel burned in owned or controlled vehicles, and fugitive releases such as equipment leaks and refrigerant losses. Scope 2 covers purchased electricity, steam, heat and cooling, and Scope 3 covers other indirect emissions in the value chain. Companies following the standard must account for and report Scopes 1 and 2 separately as a minimum.

    What counts as owned or controlled depends on the organisational boundary. The standard lets a company consolidate on an equity share basis or on a control basis, either financial or operational, and asks for one approach to be applied consistently. It notes that the choice can change how the emissions of a joint operation are categorised. As amended in 2013, the standard covers seven gases: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride and nitrogen trifluoride. Direct carbon dioxide from burning biomass is reported separately from Scope 1, and emissions from electricity a company generates and sells to another company are not deducted from its Scope 1 total.

    Reporting rules build on this definition and add requirements. ESRS E1 as first adopted (Delegated Regulation (EU) 2023/2772) asks for gross Scope 1 emissions in tonnes of carbon dioxide equivalent and the percentage of them that comes from regulated emissions trading schemes, and points undertakings to the 2004 GHG Protocol Corporate Standard. On 3 July 2026 the Commission adopted a delegated act simplifying certain ESRS, so confirm the version for your reporting period. GRI 102: Climate Change 2025 has an effective date of 1 January 2027, when Disclosures 305-1 to 305-5 of GRI 305 are withdrawn. Treat this page as general information on terminology, not advice on what you must report.

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    What a Scope 1 record holds in software

    • The organisational boundary: the consolidation approach, the entities and sites inside it, and the date and reason for each change.
    • A source register that classes each source as stationary combustion, process, mobile or fugitive, with its site, owner and the gases it emits.
    • Activity data with unit and period, such as fuel quantities, refrigerant top-ups and production volumes, marked as metered, invoiced or estimated.
    • The emission factors and global warming potentials used, with publisher, version and year.
    • The calculation for each source with a reviewer and date, plus any exclusion and the reason for it.
    • The base year and a log of recalculations triggered by boundary or method changes.

    Scope 1, Scope 2 and who owns the asset

    Gas burned in a company-owned boiler is Scope 1, while heat bought from a district network and grid electricity for an office are Scope 2. Ownership of the asset is not the only test: the consolidation approach decides who reports a leased or jointly operated asset, so the same fuel can be Scope 1 for one party and outside it for another. Settle the boundary first, then sort sources into scopes.

    A hypothetical example: a small food plant's direct emissions

    This case is invented to illustrate the record and describes no real company. A plant records four Scope 1 sources: a gas boiler, diesel forklifts, two company-owned delivery vans and refrigeration equipment that uses a fluorinated refrigerant. It chooses operational control as its consolidation approach and writes down that a cold store run by a logistics contractor on its own policies is outside the boundary, with a note to screen it for Scope 3. Gas use comes from meter readings, fuel from card statements, and the refrigerant figure from a technician's service log showing 6 kg added during the year, converted with the global warming potential the inventory names.

    The next year the plant replaces its forklifts with electric ones. Scope 1 falls and Scope 2 rises, and the record shows both so that nobody reads the fall as a pure saving. Two months of gas invoices are missing, so those values are estimated from adjacent months and flagged. When the plant later buys a second site, the base-year policy requires a recalculation, and the log keeps the old and new totals with the reason.

    Common misunderstandings about Scope 1

    • Scope 1 is not only fuel burned on site. Process emissions and fugitive releases such as refrigerant losses are direct emissions too, and at some sites they are material.
    • Buying renewable electricity or certificates does not reduce Scope 1. Contractual instruments belong to the market-based method for Scope 2.
    • Biomass carbon dioxide is not simply dropped. The standard asks for it to be reported separately, outside Scope 1.
    • A figure built from invoices and a factor is a calculation, not a measurement. Say how each number was obtained and how uncertain it is.
    • Two Scope 1 totals are not automatically comparable. Consolidation approach, gases and methods can differ, so read the stated boundary before comparing.

    How Scope 1 relates to other glossary terms

    Scope 1 is the first layer of the inventory and the usual starting point for targets and carbon pricing.

    • Scope 2 emissions: the neighbouring category for purchased energy, reported separately from Scope 1.
    • GHG Scope 1, 2 and 3: the full structure of the three scopes and the boundary choices behind them.
    • Scope 3 emissions: the value-chain category where emissions of assets outside the boundary may land.
    • Net zero: targets are set against an inventory, so the Scope 1 boundary shapes what a target covers.

    Records and evidence that usually exist for Scope 1

    • Gas and fuel invoices, meter readings, fuel-card statements and delivery notes.
    • Fleet records for vehicles inside the boundary.
    • Refrigerant service and top-up logs from technicians.
    • Production records for process emissions, with the method used.
    • Emission factor tables with publisher, year and version.
    • The boundary decision, the base year and the recalculation log, with approvals.

    What a software tool needs to capture for Scope 1

    • A boundary model that records the consolidation approach and shows which sites and assets are in or out, with dates.
    • A source register that separates combustion, process, mobile and fugitive sources.
    • Marks on each value for metered, invoiced or estimated, and a place to explain gap filling.
    • Emission factors and warming potentials held with source and version, so a change is visible against the period.
    • Recalculation handling that keeps both values and the reason, with the base-year policy attached.
    • A separate field for biogenic carbon dioxide so it does not enter the Scope 1 total.
    • An export that shows boundary, method and data quality, not only totals.

    Catalog profiles documenting carbon inventory or GHG calculation

    Each profile documents a carbon calculation capability in its record. The list does not show that any product classifies Scope 1 sources correctly or applies your chosen boundary.

    Same rule for every product: tagged “Carbon Accounting”, “Carbon Management”, “Scope 3 Emissions”, “Scope 3” or “Emissions Reporting”, with a sourced carbon inventory or GHG calculation capability in its record, or one the vendor stated to us, labelled as vendor-stated. Documented and conditional capabilities qualify; check the linked scope before treating a module as included.

    Tekmon pays for a sponsored placement (above); its place in this list follows the same rule as every entry. How lists are ordered

    All 18 matching profiles are shown. Documentation review, not hands-on testing or a claim of compliance.

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    Frequently asked questions

    Is fuel in a leased vehicle Scope 1?

    It depends on the consolidation approach and the lease terms. The Corporate Standard ties Scope 1 to owned or controlled sources and has a separate note on categorising emissions from leased assets. Record the approach and the reasoning for each leased asset.

    Do refrigerant leaks count as Scope 1?

    Yes where the equipment is owned or controlled. The standard describes fugitive releases, such as HFC losses from refrigeration and air conditioning equipment, as direct emissions. Convert them with the warming potentials the inventory names.

    Must every organisation report Scope 1?

    The Corporate Standard asks companies that follow it to report Scopes 1 and 2 separately. A legal duty comes from the rule that applies, such as the ESRS for undertakings in scope. Confirm your scope and the version of the standards after the 2026 changes.

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