Scope 1 GHG emissions are direct greenhouse gas emissions from owned or controlled sources. These must be calculated using recognized standards such as the GHG Protocol, with supporting documentation required under CSRD and ESRS E1.
Common sources of Scope 1 emissions include combustion of fossil fuels in company-owned boilers, furnaces, and vehicles; process emissions from chemical production or manufacturing; fugitive emissions from refrigeration and air conditioning systems; and emissions from company-owned livestock or agricultural activities. Scope 1 is typically the most straightforward emission scope to measure because companies have direct control over and access to the relevant data sources.
Under ESRS E1, companies must disclose Scope 1 emissions separately from Scope 2 and Scope 3, report on the percentage of emissions from regulated emission trading schemes, and describe their GHG reduction targets. Accurate Scope 1 reporting forms the foundation of a credible climate disclosure strategy.
Learn how to measure your Scope 1, 2, and 3 emissions and explore our guide on ESRS climate reporting requirements to understand what disclosures are expected.
See how Coolset helps companies with Scope 1 emissions measurement and reporting →
