A Guide to the Foundation of Net Zero!

In the domain of corporate climate accountability, greenhouse gas (GHG) emissions are categorized into three distinct scopes as per the Greenhouse Gas Protocol, the globally recognized standard for carbon accounting. Among these, Scope 1 emissions serve as the cornerstone of any net zero strategy due to their direct attribution to the reporting organization.

Scope 1 encompasses direct GHG emissions from sources that are owned or operationally controlled by the company. These are the emissions that arise as a direct result of the organization’s activities—emissions over which it has both operational command and data accessibility. Addressing Scope 1 emissions is therefore not only a compliance measure but a strategic imperative in any scientifically grounded decarbonization pathway.

Defining Scope 1 Emissions

Scope 1 emissions include all direct emissions from owned or controlled sources. This definition is rooted in the operational boundary approach, where an entity is accountable for emissions from equipment, infrastructure, or assets under its direct management. The emissions quantified under Scope 1 include but are not limited to fuel combustion in stationary and mobile equipment, fugitive emissions from refrigerants or pressurized systems, and process emissions generated from industrial or chemical reactions. The gases typically covered under Scope 1 include carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), and fluorinated gases, each converted into CO₂-equivalent units using global warming potentials (GWPs) as defined by the IPCC.

What Falls Under Scope 1?

Scope 1 emissions originate from four primary categories, all of which involve direct physical emissions into the atmosphere:

1. Stationary Combustion

This category refers to emissions from fuel burned in fixed assets such as boilers, furnaces, turbines, and generators. These assets are typically deployed in manufacturing plants, office buildings, or remote construction sites. For instance, a company operating natural gas boilers for heating in a regional office would record the combustion-related CO₂ and CH₄ emissions under Scope 1. The calculation is based on the volume of fuel consumed, corrected for calorific value and emission factor.

2. Mobile Combustion

This includes emissions from fuel use in company-owned or controlled vehicles such as delivery trucks, corporate fleets, construction equipment, and even forklifts. These emissions are often underestimated in companies with logistics or operations-heavy profiles. For example, diesel-powered trucks in a beverage distribution company will emit CO₂, N₂O, and CH₄, which must be accounted for based on distance traveled and fuel consumption data.

3. Fugitive Emissions

Fugitive emissions stem from the unintentional release of GHGs during the operation of pressurized systems, typically HVAC units, refrigeration equipment, or industrial gas systems. Hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs) used as refrigerants have GWPs ranging from hundreds to tens of thousands, making even minor leaks significantly impactful. For example, R-410A, a common refrigerant, has a GWP of 2,088; a leak of just 5 kg would equate to over 10 tonnes of CO₂e emissions.

4. Process Emissions

Process emissions are generated from chemical or physical transformations intrinsic to industrial operations. These emissions are particularly relevant in the cement, steel, aluminum, and chemicals sectors. An example is the calcination process in cement manufacturing, where limestone (CaCO₃) is converted into lime (CaO), releasing CO₂ in the process. These emissions are structurally embedded in the production process and require substitution or capture technologies for mitigation.