Scope 1 (Direct Emissions)

Scope 1 encompasses all direct greenhouse gas emissions generated by a company through its own operations. These include combustion processes in heating and industrial facilities, the operation of company-owned vehicle fleets, and fugitive emissions from refrigerants or chemical processes. Scope 1 forms the basis of every carbon footprint calculation and must be reported in nearly all regulatory frameworks.

Definition and Delimitation

According to the Greenhouse Gas Protocol, Scope 1 refers to all emissions from sources owned or controlled by the company. These include:

• Stationary combustion (boilers, furnaces, emergency generators)
• Mobile combustion (company fleets, construction equipment, ships, aircraft)
• Process emissions (e.g., from cement, steel, or chemical production)
• Fugitive emissions (leakage of refrigerants, greenhouse gas emissions from industrial facilities)
  

This clearly distinguishes Scope 1 from Scope 2 (purchased energy) and Scope 3 (supply chain).

Relevance in the regulatory context

Scope 1 emissions are a mandatory component of:

• CSRD/ESRS E1 for companies in the EU
• IFRS 2 (Climate-related disclosures)
• CDP Climate Change Questionnaire
• SBTi Methodology for Net-Zero Targets
  

For companies with energy-intensive processes, Scope 1 data also serves as the basis for the EU Emissions Trading System (EU ETS).

Scope 1 in Practice - Strategic Importance

Scope 1 emissions are typically calculated based on consumption data (e.g., liters of heating oil, cubic meters of natural gas, fuel consumed) and converted to CO₂e using emission factors (see DEFRA, the German Federal Environment Agency, or the IPCC Guidelines). Fugitive emissions are accounted for using maintenance logs or standardized loss factors.

Companies use Scope 1 data to implement short-term reduction measures, such as energy efficiency initiatives, switching to renewable fuels, electrifying vehicle fleets, or replacing refrigerants with high global warming potential.

Scope 1 is considered the area over which companies have the greatest control. Reducing emissions in this area yields rapid results, demonstrates to stakeholders that the company is capable of taking action, and reduces dependence on carbon pricing systems. As a result, Scope 1 is not only a mandatory requirement but also a competitive advantage in the transition.

Further reading

• GHG Protocol – Corporate Standard
• Federal Environment Agency – Emission Factors