Scope 1 greenhouse gas emissions
Scope 1 includes emissions from combustion in owned or controlled boilers and vehicles and emissions from industrial processes or leaks. Define the reporting boundary before classifying the emissions, and follow the applicable measurement and disclosure requirements. Express different greenhouse gases using the relevant carbon dioxide equivalent measure where required. Emissions from generating purchased electricity are generally Scope 2 for the purchaser, not Scope 1.
Worked example
A company burns natural gas in its own factory boiler, generating 200 tonnes of carbon dioxide equivalent. The boiler emissions are Scope 1 for that company within its chosen reporting boundary.
Common mistake
Classifying emissions from a supplier’s power station as the purchaser’s Scope 1 merely because the electricity is used by the purchaser.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBR | Direct | September 2026–June 2027 |