The Carbon Border Adjustment Mechanism (CBAM)
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In this article, we break down what the EU CBAM is, how it works, and what businesses need to do to comply.
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What Are Scope 1 Emissions?
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By Stephanie Safdie, US Copywriter, on 29/09/2022
Updated by Agnès Potier-Murphy, on 13/08/2026
Scope 1 emissions — also called Scope 1 greenhouse gas emissions — are a company's direct greenhouse gas emissions: the ones it produces itself, from sources it owns or controls, rather than through electricity it buys or further down its supply chain. They're the first of three categories set out in carbon accounting.
Global warming is taking the world by storm, in both our personal lives and the business world. As the momentum to join the net-zero movement to reduce emissions by 2050 grows, more and more companies are turning to carbon accounting to understand exactly where their emissions come from.
Carbon accounting is broken down according to the Greenhouse Gas (GHG) Protocol into three categories called "scopes" — and Scope 1 emissions are where the breakdown starts.
In this article, we'll go over what Scope 1 emissions are, how to calculate Scope 1 emissions, how they differ from Scope 2 and Scope 3 emissions, and how your company can start reducing Scope 1 emissions.
Key Topics You’ll Learn About in This Article
What are scope 1 emissions (with examples of scope 1 emissions)
How to calculate Scope 1 emissions
How Scope 1 emissions compare to Scope 2 and Scope 3 emissions
How to reduce Scope 1 emissions
What Are Scope 1 Emissions?
What Is the Definition of Scope 1 Emissions?
Scope 1 emissions are the first category in carbon accounting: they cover direct greenhouse gas emissions from sources your company owns or controls, such as fuel burned in company vehicles, on-site boilers and furnaces, or refrigerant leaks from owned equipment. This is different from the electricity, heat, or steam you purchase to run those same office spaces and equipment, which falls under Scope 2.
For example, when Ford Motor Company built its own GHG inventory using the GHG Protocol Corporate Standard, it expanded its public reporting to cover direct emissions from every source it owns or controls globally — the same category of emissions that counts as Scope 1 emissions.
What Are Some Examples of Scope 1 Emissions?
The GHG Protocol groups these into four official categories — stationary combustion, mobile combustion, fugitive emissions, and process emissions. Here's how each shows up in practice:
1. Stationary Combustion 🔥
Fuel burned in company-owned boilers, furnaces, ovens, heaters, and turbines at facilities (e.g., natural gas, diesel, fuel oil) releases direct CO₂, CH₄, and N₂O.
2. Mobile Combustion 🚚✈️
Gasoline, diesel, CNG, or LPG used in company vehicles, forklifts, ships, or aircraft produces tailpipe emissions owned or controlled by the company.
3. Fugitive Emissions 🧊💨
Leaks and servicing losses from HVAC, refrigeration, heat pumps, or fire-suppression systems release high-GWP gases (e.g., HFCs) directly into the atmosphere.
4. Process Emissions 🧪
Chemical and industrial process emissions from reactions inside owned equipment (e.g., cement clinker and lime calcination, metal smelting, hydrogen or ammonia production) release CO₂ and other gases.
5. On-Site Power Generation ⚡️
Fuel used in on-site generators, microturbines, or combined heat & power (CHP) units to make electricity/steam for operations creates direct GHG emissions.
6. Emergency & Backup Equipment 🆘
Standby generators, compressors, and safety-relief vents that combust fuel during tests or outages contribute to Scope 1 when owned or controlled by the company.
7. Other Direct On-Site Sources 🏭
Emissions from company-owned waste incineration or flaring, and methane from on-site wastewater or landfills operated by the company, are also Scope 1.
How Do You Calculate Scope 1 Emissions?
Calculating Scope 1 emissions comes down to one multiplication: your activity data × the relevant emission factor.
Take a company heating its offices with natural gas. If its gas meter shows 100,000 kWh consumed over the year (billed on a gross calorific value basis, which is how most UK energy bills are measured), it multiplies that figure by the natural gas conversion factor for the relevant year — 0.18231 kg CO2e per kWh for 2026 — to get its emissions:
100,000 kWh × 0.18231 kg CO2e/kWh = 18,231 kg CO2e, or 18.231 tonnes CO2e
That's the company's Scope 1 stationary combustion emissions from natural gas for the year. The same principle applies across every Scope 1 source — fuel used in company vehicles, refrigerant top-ups, on-site process emissions — only the activity data and the conversion factor change.
Conversion factors are not fixed: the UK government publishes an updated set every year, typically each June, and factors have been trending downward as the UK grid decarbonises.
Quick Reminder: What Is Carbon Accounting?
Carbon accounting is a method companies use to determine the culprit behind their own carbon footprint. In other words, carbon accounting helps companies break down their emissions into categories, as set out by the GHG Protocol, otherwise known as "scopes''.
These scopes aim to break down the sources of activity which produce carbon dioxide emissions, so that a company can better understand their carbon footprint.
Carbon accounting is also referred to as greenhouse gas accounting.
Carbon accounting has been gaining recognition, as it often serves as the first step when companies decide they are ready to comprehend their own carbon footprint – and allows them to determine the next steps necessary to reduce their own carbon emissions.
Why Are Scope 1 Emissions Important?
Scope 1 emissions are important because they are the only category of emissions in carbon accounting that can be completely controlled by the company.
The interactive flip cards below (move cursor over card to flip) will reveal some of the main reasons why scope 1 emissions are important:
🔥 Direct Emission Awareness
Scope 1 emissions highlight the greenhouse gases produced directly from company-owned sources, such as vehicles and facilities — giving organisations a clear view of their operational footprint.
⚙️ Operational Accountability
Tracking Scope 1 emissions holds businesses accountable for their direct energy use and encourages the transition to cleaner fuels and efficient systems.
🌍 Supports Net-Zero Strategies
Understanding Scope 1 emissions is the foundation for building effective reduction plans and achieving long-term carbon neutrality goals.
📊 Improves Transparency & Reporting
Disclosing Scope 1 data enhances ESG reporting accuracy and demonstrates corporate responsibility to investors, regulators, and stakeholders.
💰 Identifies Cost Savings
Tracking Scope 1 sources often reveals inefficient equipment or fuel use — a direct, financial case for investing in cleaner, cheaper-to-run alternatives.
Reducing Scope 1 emissions doesn't automatically reduce Scope 2 emissions. In fact, the opposite is often true, as switching a Scope 1 source to electricity (replacing a gas boiler with an electric one, for example) shifts those emissions into Scope 2 rather than eliminating them. That's a deliberate feature of the GHG Protocol, designed to prevent the same emissions being counted twice across a company's own scopes.
How Do Scope 1 Emissions Compare to Scope 2 Emissions and Scope 3 Emissions?
As a whole, scope 1 emissions (like any emissions created by a company) play a role on the company's carbon footprint – but scope 1 emissions are generally easier to measure and manage, especially in comparison to scope 3 emissions (which are notoriously difficult to effectively define and reduce).
As covered above, reducing Scope 1 emissions doesn't reduce Scope 2 — it can shift emissions into that category instead. Scope 2 still matters in its own right: it's shaped by decisions like switching to a renewable energy tariff or improving the efficiency of purchased electricity use, independently of what happens in Scope 1.
Companies most often compare Scope 1 and 2 emissions first, since both are relatively straightforward to measure and report together under frameworks like SECR — Scope 3 is usually assessed separately, given its complexity.
The battle cards below will reveal the differences between scope 1, scope 2, and scope 3 emissions:
🏭 Scope 1 Emissions
🔥 Direct emissions from owned or controlled sources
🚚 Includes emissions from fuel combustion in company vehicles and facilities
🏢 Typically easiest to measure and directly manage
⚙️ Mandatory under UK SECR and most disclosure frameworks
💡 Scope 2 Emissions
⚡ Indirect emissions from purchased energy (electricity, heating, cooling, steam)
🏠 Occurs at the utility provider but tied to organisational energy use
📈 Can be reduced through energy efficiency and renewable sourcing
📊 Essential for tracking total corporate carbon footprint
🌍 Scope 3 Emissions
🚢 Indirect emissions from the value chain (upstream & downstream)
📦 Includes business travel, purchased goods, waste, transportation, and use of sold products
🧮 Most complex to calculate, but often largest share of total emissions
🔍 Critical for companies aiming for net-zero or full ESG transparency
How Can You Reduce Scope 1 Emissions?
Reducing Scope 1 emissions comes down to changing what you burn, how efficiently you burn it, or how much you burn in the first place. Some changes take real investment and time; others are straightforward operational fixes. Here are three practical levers, from quick wins to bigger changes towards reducing Scope 1 emissions:
Improve On-Site Fuel and Heating Efficiency
If your company burns fuel on-site — for heating, hot water, or manufacturing — the most direct lever you have is efficiency. Turning off boilers and heating systems when a space isn't in use, maintaining equipment so it burns fuel cleanly, and upgrading to more efficient models when the time comes can meaningfully cut Scope 1 emissions without a major capital outlay.
Switching from gas heating to an electric heat pump reduces this Scope 1 source too — remember, though, that this moves the emissions into Scope 2 rather than eliminating them, so it's worth pairing with a renewable electricity tariff.
Manage Refrigerant Leaks and Fugitive Emissions
Refrigeration, air conditioning, and fire-suppression systems are common — and often overlooked — sources of Scope 1 emissions. Regular leak detection and maintenance, and switching to lower-GWP refrigerants when equipment is replaced, can meaningfully cut fugitive emissions without touching your core operations.
Switch Your Fleet to Electric Vehicles
Switching your company vehicles to electric is one of the most direct ways to cut Scope 1 mobile combustion emissions, and running costs are typically lower than diesel or petrol over the vehicle's lifetime. As covered above, this shifts the emissions into Scope 2 rather than erasing them entirely — so it's worth pairing fleet electrification with a renewable electricity contract to get the full benefit.
Frequently Asked Questions about Scope 1 Emissions
What is included in Scope 1 emissions?
Scope 1 emissions include every direct greenhouse gas source your company owns or controls: fuel burned in boilers, furnaces, and on-site generators (stationary combustion); fuel burned in company vehicles (mobile combustion); leaks from refrigeration, air conditioning, or gas equipment (fugitive emissions); and emissions from on-site chemical or industrial processes (process emissions). It does not include the electricity, heat, or steam you buy from someone else — that's Scope 2.
What are Scope 1 and 2 emissions?
Scope 1 and 2 emissions together cover a company's most controllable carbon footprint. Scope 1 is direct emissions from sources you own or control, like company vehicles and on-site boilers. Scope 2 is indirect emissions from the electricity, heat, or steam you purchase to run those same operations. Most UK reporting frameworks, including SECR, require both to be disclosed together.
Do refrigerant leaks count as Scope 1 emissions?
Yes. Refrigerant leaks from equipment your company owns or controls — such as air conditioning or refrigeration units — fall under Scope 1 fugitive emissions, alongside other unintentional releases like methane leaks from gas equipment.
Can switching to electric vehicles reduce my Scope 1 emissions?
Switching company vehicles to electric will reduce your Scope 1 emissions, since you'll no longer be burning fuel directly. But it doesn't make those emissions disappear — it shifts them into Scope 2, since you're now drawing electricity instead. The GHG Protocol treats this as a boundary shift between scopes, not a net reduction, so it's worth tracking both together rather than celebrating a Scope 1 win in isolation.
Is Scope 1 reporting mandatory in the UK?
Yes, for many companies. Under the UK's Streamlined Energy and Carbon Reporting (SECR) rules, quoted companies and large unquoted companies or LLPs that meet the size thresholds must disclose their Scope 1 and Scope 2 emissions in their directors' report. Scope 3 disclosure remains voluntary under SECR.
What About Greenly?
If reading this article about scope 1 emissions has made you interested in reducing your carbon emissions to further fight against climate change – Greenly can help you!
Greenly can help you make an environmental change for the better, starting with a carbon footprint assessment to know how much carbon emissions your company produces.
Click here to learn more about Greenly and how we can help you reduce your carbon footprint.
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