Scope 1 Emissions

Scope 1 emissions are direct GHG emissions from sources owned or controlled by a company — including: stationary combustion (boilers, furnaces, turbines); mobile combustion (company vehicles, ships, aircraft); process emissions (chemical or biological reactions); and fugitive emissions (refrigerants, leaks from equipment). Scope 1 emissions must be disclosed under all major reporting frameworks: IFRS S2 (mandatory), ESRS E1 (mandatory), California SB 253 (mandatory for companies with >$1B revenue doing business in California). Emissions are measured and reported in tonnes of CO₂ equivalent (CO₂e) using GHG Protocol methodology.

GHG Protocol Corporate Standard (2004); IFRS S2, paragraphs 29–30; ESRS E1 (Climate Change); California SB 253 (Climate Corporate Data Accountability Act).

Scope 1 is typically the starting point for corporate GHG inventories. Manufacturers with significant energy use, combustion processes, or refrigerant use must build robust Scope 1 monitoring systems. Direct measurement (metering, process engineering calculations) produces higher accuracy than emission factor estimates. Scope 1 data feeds into carbon footprints, SBTi target setting, EU Taxonomy technical screening criteria, and Scope 2 emissions reduction planning.