Standards and reporting
Scope 1 emissions
Scope 1 emissions arise directly from sources owned or controlled by the reporting organisation, including combustion, processes and fugitive releases Chapters 4 and 6.
What counts as a Scope 1 source?
Scope 1 follows the owned-or-controlled source rather than the department paying an invoice Direct and indirect emissions.
Module 01 / 04
Stationary
Inspect boilers, furnaces, generators and other fixed combustion equipment.
Module 02 / 04
Mobile
Review fuel used in vehicles and mobile equipment within the boundary.
Module 03 / 04
Process
Identify chemical or physical production processes releasing greenhouse gases.
Module 04 / 04
Fugitive
Check releases from refrigeration, air conditioning and other relevant systems.
Read the detailed guidance and evidence
GHG Protocol Chapter 6 groups direct sources into these four broad categories, so a fuel-only exercise can miss part of the population Source identification.
The carbon accounting guide establishes the wider inventory process before detailed source calculations begin.
Where should a source-identification survey start?
Use this editorial survey to ask operational owners about actual equipment and releases.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Facilities register | Boilers, backup generators and fuel tanks | A lightly used backup asset can disappear from ordinary utility collection. |
| Fleet and plant list | Controlled vans, forklifts and mobile equipment | Check which activities the selected boundary actually includes. |
| Engineering process map | Production steps and relevant gas releases | A process emission is not necessarily represented by a fuel bill. |
| Maintenance records | Refrigerant type, servicing, additions and recovery evidence | Investigate releases without equating every purchase with an emitted quantity. |
How do leases and outsourced work affect classification?
Leased equipment needs the selected consolidation approach and arrangement assessed before its emissions can be classified Leased facilities and vehicles Chapter 3.
Module 01 / 04
Asset
Identify the actual vehicle, building or equipment involved.
Module 02 / 04
Arrangement
Read the relevant operational and contractual facts.
Module 03 / 04
Approach
Apply the inventory’s selected consolidation basis consistently.
Module 04 / 04
Outcome
Record the scope conclusion and its supporting reasoning.
Read the detailed guidance and evidence
A leased diesel vehicle is not automatically outside Scope 1 simply because legal title remains with a lessor.
Equally, an invoice from a third-party carrier does not turn the carrier’s controlled vehicle into the buyer’s direct source Value-chain accounting.
How do similar-looking activities differ?
The following comparisons illustrate the source question rather than decide an individual organisation’s boundary.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Fuel in a controlled boiler | Direct combustion within the assumed boundary | Assess as a Scope 1 source. |
| Purchased heat | Energy generated outside the organisation and consumed by it | Review Scope 2 treatment Purchased-energy guidance. |
| Third-party business travel | Transport outside the organisation’s owned/controlled sources | Review the relevant Scope 3 method Business-travel methods. |
| Upstream fuel production | Production and delivery before combustion | Keep the upstream component separate from direct fuel emissions Well-to-tank distinction. |
What activity information is needed for fuel?
Preserve the fuel quantity, unit, period and combustion basis before applying the matching factor Chapter 2.
Module 01 / 04
Quantity
Reconcile consumption rather than assuming every delivery was burned in the period.
Module 02 / 04
Fuel type
Distinguish the fuel actually used from a broad expense category.
Module 03 / 04
Energy basis
Retain Gross CV or Net CV where consumption is stated in energy units.
Module 04 / 04
Factor
Identify the annual set, exact row and included emissions components.
Read the detailed guidance and evidence
DESNZ says UK supplier natural-gas kWh are generally calculated on a Gross CV basis and its Gross CV factor should be the default unless the supplier specifies Net CV Paragraph 2.9.
A litre factor cannot be applied directly to kWh, and a well-to-tank factor is not a substitute for the direct-combustion factor Fuel factors.
How is a gas calculation worked through?
This fictional workshop uses 18,000 supplier-billed kWh of natural gas during calendar 2026 on a confirmed Gross CV basis.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Input | 18,000 kWh, Gross CV, calendar 2026 | Invented activity with an explicitly stated basis. |
| Direct factor | 0.18231 kgCO2e per kWh, Gross CV | DESNZ 2026 natural-gas factor Fuel methodology and corresponding factor set Annual publication. |
| Multiplication | 18,000 × 0.18231 = 3,281.58 kgCO2e | The activity and factor units cancel correctly. |
| Presentation | 3,281.58 ÷ 1,000 = 3.28158 tCO2e | Retain working precision before presentation rounding. |
Read the detailed guidance and evidence
This is the workshop’s illustrated direct gas component, not its complete Scope 1 inventory or total footprint.
No upstream fuel component or carbon credit has been deducted from the result.
How are refrigerants and process emissions handled?
Choose a source-appropriate quantification method instead of forcing every direct emission through a fuel-consumption calculation Chapter 6 Source-specific tools.
Module 01 / 04
Equipment
Identify the system, gas and operational responsibility.
Module 02 / 04
Evidence
Collect maintenance, process, recovery and measurement records relevant to that source.
Module 03 / 04
Method
State the calculation or measurement approach and its limitations.
Module 04 / 04
Gas basis
Identify the gas and the global-warming-potential basis used for CO2e.
Read the detailed guidance and evidence
A refrigeration service visit can reveal useful evidence while still requiring judgement about the emitted amount.
Do not use an unexplained refrigerant spending amount as though it were a measured mass release.
The Corporate Standard covers seven greenhouse gases, while the DESNZ methodology explains its CO2e treatment for the relevant factors Gases GWP basis.
Which special cases need visible treatment?
These checks prevent a superficially complete direct-emissions total from concealing different accounting treatments.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Biomass combustion CO2 | Report separately as a memo item | Do not hide the separate disclosure inside a zero-emission label Biomass FAQ. |
| Biomass combustion CH4 and N2O | Include the combustion emissions in Scope 1 | Biogenic CO2 treatment does not remove these gases Biomass FAQ. |
| Missing consumption period | Label the estimate or open gap | Missing data is not proof of zero activity Correction notice. |
| Fuel blend or basis | Retain the chosen row and its basis | A similar fuel name does not establish an identical factor Fuel chapter. |
How should the source register be checked?
Reconcile the source population and test selected calculations using the Corporate Standard’s completeness and accuracy principles Chapters 1 and 7.
Module 01 / 04
Assets
Compare the source list with facilities, fleet and engineering records.
Module 02 / 04
Period
Identify opening, closing and missing consumption intervals.
Module 03 / 04
Duplicates
Check fuel transactions imported through more than one route.
Module 04 / 04
Review
Have an informed person investigate unexplained differences.
Read the detailed guidance and evidence
In a fictional workshop review, a fleet card file overlaps with reimbursed fuel receipts and the same transaction has entered twice.
The preparer keeps the original references, removes the duplicate from the working total and explains the correction to the reviewer.
This demonstrates a reconciliation control rather than a real business’s measured reduction.
What should accompany the reported number?
Separate the calculation pack from whichever reporting obligation uses it.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Source register | Equipment, boundary conclusion and activity evidence | Explain why direct sources were included. |
| Calculation file | Factor versions, units, arithmetic and assumptions | Allow an independent reproduction of the result. |
| Exception log | Estimates, biomass memo items and unresolved questions | Keep qualifications visible at approval. |
| Output mapping | Relevant annual-report or voluntary-report field | Check the applicable reporting basis Reporting guidance. |
Read the detailed guidance and evidence
Use the UK carbon reporting guide to identify the destination and required disclosures.
What happens when equipment or fuel changes?
Review source and method changes against the inventory’s consistency and recalculation policy Chapters 5 and 7.
Module 01 / 03
Equipment
Record when an asset enters or leaves the source population.
Module 02 / 03
Fuel
Retain the evidence for changed fuel type or basis.
Module 03 / 03
Correction
Identify affected periods and the reviewer’s decision.
How should a changed source be handed over?
This original change record helps the next preparer understand the source history.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Event | Date, asset and change reason | Explain the operational facts. |
| Impact | Records and calculations affected | Identify the necessary review. |
| Decision | Treatment, reviewer and working version | Keep the change reproducible. |
What should a software or consultancy brief request?
Require an inspectable source-level calculation and a clear allocation of decisions rather than treating a platform output as verification Inventory and verification distinction.
Module 01 / 04
Collection
Specify who gathers fuel, process and servicing records.
Module 02 / 04
Judgement
Allocate boundary, estimation and gas-method decisions.
Module 03 / 04
Testing
Reproduce a known record and correct a duplicate in the demo.
Module 04 / 04
Export
Retain the source register, methods and review history outside the system.
Read the detailed guidance and evidence
GHG Protocol calculation tools support the work but using those particular spreadsheets is not mandatory Tool-use FAQ.
The carbon software guide and reporting consultancy guide help define separate deliverables.
Use the standards overview to identify the reporting framework that will receive the inventory information.
How can the work be organised?
This nine-step sequence is an editorial workflow rather than a statutory timetable.
- 101
Set the boundary
Confirm the reporting unit and consolidation approach before assigning sources. - 202
Survey the operation
Walk through stationary, mobile, process and fugitive source groups. - 303
Assign owners
Allocate each source to a person who can obtain and explain its records. - 404
Reconcile activity
Check periods, stock movements, units and duplicate collection routes. - 505
Choose the method
Select source-appropriate calculation or measurement and factor versions. - 606
Calculate the components
Keep direct, upstream and separately reported biomass items identifiable. - 707
Investigate exceptions
Document missing evidence, estimates and unresolved classification decisions. - 808
Review the result
Reproduce selected calculations and reconcile the source register to the total. - 909
Prepare the handover
Export the evidence and map the approved amount to each reporting output.
Frequently asked
Questions people ask
What are examples of Scope 1 emissions?
Examples include combustion in controlled boilers and vehicles, relevant production-process emissions and fugitive releases.
Is purchased electricity Scope 1?
Purchased electricity consumed by the organisation is addressed under Scope 2 rather than the direct-combustion category.
Are leased vehicles always Scope 3?
No, because classification depends on the chosen consolidation approach and the leasing arrangement.
Does a factor worksheet determine the scope?
No, because the underlying source and organisational boundary determine classification rather than the worksheet name.
Is biomass combustion zero emissions?
Biomass CO2 is separately reported while methane and nitrous oxide from its combustion remain in Scope 1.
Does a gas calculation establish the whole footprint?
No, because it represents one direct-source component and the full inventory needs its remaining sources and relevant indirect activities.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- GHG ProtocolCorporate Standard: purpose and gases
- GHG ProtocolCorporate Standard, revised edition: Chapters 1, 3–7 and 9
- GHG ProtocolCalculation tools FAQ: sources, gases and biomass
- GHG ProtocolCalculation tools and guidance
- GHG ProtocolScope 2 Guidance: purchased-energy boundary
- GHG ProtocolCorporate Value Chain Scope 3 Standard
- GHG ProtocolScope 3 Calculation Guidance: activity-specific methods
- DESNZ2026 conversion factors and July correction
- DESNZ2026 methodology: units, fuels and global warming potentials
- UK governmentEnvironmental Reporting Guidelines including SECR