E - Environmental (Carbon, Energy, Resources, Climate) 5 min read

What is Scope 1 (Direct Emissions)? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

Source Visit Source

GHG Protocol

"Direct greenhouse gas emissions from sources that are owned or controlled by the reporting organization (e.g., combustion of fuels, fleet vehicles, process emissions)."
Source Visit Source

EFRAG / ESRS E1

"Mandatory disclosure of direct emissions in metric tonnes of CO2 equivalent, covering stationary combustion, mobile combustion, process emissions, and fugitive emissions."
Source Visit Source

EcoVadis

"Carbon Action scorecard metric evaluating a company's direct energy consumption and associated greenhouse gas emissions."

ExecutESG Consolidated Definition

Scope 1 (Direct Emissions)

Scope 1 emissions are direct greenhouse gas (GHG) emissions from sources that are owned or controlled by the company. This includes emissions from combustion in owned or controlled boilers, furnaces, vehicles, or chemical production equipment.

Key Categories of Scope 1:

  1. Stationary Combustion: Fuel consumed in building heating systems, backup generators, and manufacturing equipment (e.g., natural gas, fuel oil, diesel).
  2. Mobile Combustion: Fuel consumed by company-owned or leased road vehicles, aircraft, and heavy machinery (e.g., petrol, diesel, LPG).
  3. Process Emissions: Physical or chemical processes during manufacturing (e.g., CO2 released during cement production or steelmaking).
  4. Fugitive Emissions: Unintentional leaks of greenhouse gases, primarily refrigerants from HVAC and cooling systems.

SME Relevance & B2B Inbound Action:

SMEs can calculate their Scope 1 emissions by aggregating fuel invoices, fleet mileage logs, and refrigeration maintenance reports. Under EFRAG's VSME standard, Scope 1 calculation is mandatory in the Basic Module. You can automate these calculations by uploading your ST1 fuel statements or utility invoices directly into the ExecutESG Carbon Accountant.

← Back to all glossary terms

Automate Scope 1-3

Upload invoices or type energy metrics directly. ExecutESG calculates your Scope 1, 2, and 3 footprint in minutes with audit-ready accuracy.

Calculate Emissions Free

📚 Related Terms

Need Expert Help?

Speak to our senior sustainability analysts to get your EcoVadis or CSRD report verified.

Book a call with an analyst →

🍪 Your Privacy Options

We use strictly necessary cookies to keep you signed in and protect your session. With your explicit consent, we also use analytics cookies (Google Analytics GA4) to improve our service. You can choose to accept all cookies or only allow essential ones. Read our Privacy Policy.