What are Scope 1 emissions?
Scope 1 covers greenhouse gases released directly from sources your company owns or controls. The four main sources are fuel burned in fixed equipment, fuel burned in company vehicles, gases released by industrial processes, and fugitive emissions, which means leaks or releases from refrigeration, air conditioning, pipelines, or other equipment.
Why do Scope 1 emissions matter to you?
A customer may ask for a company-wide total, the reporting year, the sites and entities included, the calculation method, and proof behind the number. Cisco, for example, says its suppliers are expected each year to provide a complete corporate-wide Scope 1 and Scope 2 inventory, publish the response through CDP, show third-party review, and report progress against an absolute reduction goal in its supplier environmental requirements.
CDP 2026 Question 7.6 in the full questionnaire and 20.4 in the SME questionnaire ask for gross global Scope 1 emissions in metric tonnes of carbon dioxide equivalent (CO2e). EcoVadis treats Scope 1 as a performance metric that can change between assessments. If the answer is not pre-filled, attach supporting documents. EcoVadis assigns carbon metrics a reliability level based on documented evidence, accepted accounting practice, and whether the result is plausible (official reassessment guidance and methodology update).
For entities in scope of Australian climate reporting, AASB S2 paragraph 29(a) asks for absolute gross Scope 1 emissions in metric tonnes CO2e. It also asks for the measurement approach, inputs, assumptions and factor information, plus separate figures for the consolidated accounting group and other investees.
How are Scope 1 emissions calculated?
For each source, multiply an activity record by the matching emission factor, which states the emissions per unit of fuel, distance, production, or gas released. Use fuel bills and meter records for fixed combustion, fuel or mileage records for company vehicles, production records for process emissions, and service records for refrigerant losses. Match the units first, convert every result to kg or tonnes CO2e, and then add the sources inside your chosen company boundary.
What mistakes should you avoid?
- Counting fuel and vehicles but missing refrigerant leaks because maintenance, top-up, and disposal records sit with a contractor.
- Treating every leased site or vehicle as outside Scope 1 without checking the lease and your chosen control approach.
- Counting onsite generation twice. Fuel burned in your own generator is Scope 1; electricity produced from that fuel and used onsite is not Scope 2 again.
- Changing the company boundary between years without explanation, or calling a result gross after subtracting carbon credits.
How do operational and financial control differ?
Operational control means your company can set and carry out the operating rules, so it reports 100% of that operation's emissions. Financial control means your group can direct the financial and operating policies, usually because the operation is included fully in the group accounts. The two answers often match, but joint operations and leases can differ. Choose one approach at group level, apply it consistently, and check contracts and accounting treatment when ownership and day-to-day control point in different directions.
How does Scope 1 differ from Scope 2?
Scope 1 is released at sources your company owns or controls. Scope 2 is released by another company when it generates electricity, steam, heat, or cooling that you buy and use. An air-conditioning unit can create both without duplication: its refrigerant leak is Scope 1, while emissions from the purchased electricity used to run it are Scope 2.