Scope 1 Emissions
Scope 1 covers direct GHG emissions from sources owned or controlled by the entity — fuel combustion, vehicles, refrigerant leaks, process emissions.
Definition
Scope 1 emissions are direct greenhouse gas (GHG) emissions from sources that are owned or controlled by the reporting entity, per the GHG Protocol Corporate Accounting and Reporting Standard.
Common Scope 1 sources
- Stationary combustion — fuel burned in boilers, furnaces, kilns, heaters, generators (natural gas, fuel oil, coal, diesel for backup gensets)
- Mobile combustion — fuel burned in entity-owned or leased vehicles (passenger cars, trucks, forklifts, ships, aircraft)
- Fugitive emissions — unintended releases of GHGs, most commonly refrigerant leaks from HVAC systems and chillers (HFCs are common refrigerants with high global-warming potential)
- Process emissions — emissions from chemical or physical processes (cement clinker production, steel-making, fertiliser production, electronics manufacturing)
Scope 1 in BRSR
Scope 1 GHG emissions are reported in BRSR under Principle 6 — Environment. The combined Scope 1 + Scope 2 emission intensity per ₹ revenue is one of the 9 BRSR Core attributes and is therefore subject to reasonable assurance for entities in the BRSR Core phase-in.
The unit prescribed in the BRSR XBRL taxonomy for Scope 1 is metric tonnes of CO₂ equivalent (tCO₂e).
Related terms
- Scope 2 Emissions — indirect emissions from purchased energy
- Scope 3 Emissions — value-chain emissions
- GHG Emission Intensity per Revenue — the BRSR Core attribute methodology