Practical guides
Paula Otero
Environmental and Sustainability Consultant

Refrigerant leaks are usually the scope 1 line item that catches people off guard in a first greenhouse gas inventory: there is no fuel invoice behind it, but every kilogram of fluorinated gas that escapes from a cooling or air-conditioning unit carries a global warming potential (GWP) far above CO2, and a single leak in a plant room can throw off the entire scope 1 footprint of a services or distribution business. You calculate it either by mass balance on refills or with a leak-rate factor by equipment type, and in the EU, Regulation (EU) 2024/573 on fluorinated gases adds mandatory periodic leak checks and a per-equipment record you want ready before an auditor asks for it.
The scope 1 footprint of a company with offices, stores or small plants usually gets reduced, in the mind of whoever is building the inventory, to fleet fuel and little else. The refrigerants in air-conditioning units, cold rooms, process chillers or server room cooling stay off the radar because they do not generate a recurring invoice: the gas is bought once, at installation, and only reappears when a leak forces a refill. The catch is that even a small refill in kilograms can represent tonnes of CO2 equivalent if the refrigerant has a high global warming potential, as many HFCs still in use do.
The other reason this figure is surprising is that a leak is, by definition, never measured directly: it is inferred. That is why the calculation method you choose largely determines the quality of the result.
The GHG Protocol offers two approaches for quantifying fugitive refrigerant emissions, set out in its calculation tools for the refrigeration and air-conditioning sector.
This is the most precise method when the data exists. It rests on a simple principle: all the gas that has to be added to a closed system to bring it back to its nominal charge is gas that leaked since the last refill or since commissioning. Simplified, the formula is:
The result in kilograms is multiplied by the specific refrigerant's GWP to get tonnes of CO2 equivalent. This method requires an exact record of every service visit, with the weight of gas added or removed each time, which in practice only works if the maintenance contractor documents it systematically.
When there is no reliable refill history, or this is the first inventory a company has ever built, an estimated annual leak-rate factor by equipment type is used instead (for example, a percentage of the total installed charge assumed lost each year for fixed commercial refrigeration versus lower-risk hermetic systems). It is faster but also more conservative and less precise, and you should document which sector source the applied factor comes from, since there is no single accepted value for every equipment type or sector.
| Situation | Recommended method | Why |
|---|---|---|
| Maintenance records show kilograms per refill | Mass balance | Traceable back to the contractor's invoice and more defensible to an auditor |
| First inventory, no refill history | Leak-rate factor by equipment type | Lets you estimate without delaying the inventory, while you improve the underlying data |
| Hermetic, low-charge equipment with no interventions | Low leak-rate factor or documented exemption | Regulation (EU) 2024/573 itself exempts this equipment below a threshold from checks |
Whichever method you use, document the criterion chosen per site and keep it consistent year over year: switching from mass balance to a leak-rate factor without explanation is one of the inconsistencies that draws the most questions in a carbon footprint audit. The result in tonnes of CO2 equivalent is added to the rest of the organization's carbon footprint sources within scope 1.
Regulation (EU) 2024/573 of 7 February 2024 on fluorinated greenhouse gases replaced the earlier Regulation (EU) No 517/2014 and widened both the scope of regulated gases (hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride, nitrogen trifluoride and hydrofluoroolefins) and the control obligations for anyone operating refrigeration, air-conditioning, heat pump, electrical switchgear, fire-protection, foam, technical aerosol and solvent equipment.
The obligation to periodically check for leaks kicks in from 5 tonnes of CO2 equivalent of charge in the equipment (or 1 kilogram for certain Annex II gases outside foams), calculated with the global warming potential values the regulation itself sets. Frequency depends on the charge:
| Equipment charge (CO2e) | Frequency without a detector | Frequency with an automatic leak detection system |
|---|---|---|
| Between 5 and 50 tonnes | At least every 12 months | At least every 24 months |
| Between 50 and 500 tonnes | At least every 6 months | At least every 12 months |
| 500 tonnes or more | At least every 3 months | At least every 6 months |
Hermetically sealed equipment that is correctly labelled as such is exempt from these checks if its charge is below 10 tonnes of CO2 equivalent (or 2 kilograms for Annex II gases), and the threshold drops to 3 kilograms for equipment installed in residential buildings. Electrical switchgear with a manufacturer-certified leak rate below 0.1% a year can also be exempt if labelled accordingly.
When a check finds a leak, the regulation requires it to be repaired without undue delay, with the repair verified within one month.
For every piece of equipment subject to checks, you must keep a record with at least: the quantity and type of fluorinated gas installed, the quantities added at each service visit with date and reason, whether the gas used is virgin, recycled or reclaimed, quantities recovered, interventions carried out by certified personnel, the outcome of each leak check, and the measures taken when decommissioning the equipment. The regulation requires these records to be kept for at least five years, and they are exactly the documents that back up both the mass balance described above and any auditor's review.
The regulation also sets out a progressive schedule of market-placement restrictions for new equipment with high-GWP gases, phased in by equipment type and capacity between 2025 and 2035, within the broader HFC quota phase-down running to 2050. Before planning an equipment replacement, check the current schedule for your specific equipment category directly in the regulation's text or with your supplier, because the dates vary considerably by installation type.
Most of the data for this line item does not come from the sustainability team: it sits with the refrigeration and air-conditioning maintenance company. For every piece of equipment and every visit, ask for:
If the contractor only issues an invoice without a kilogram breakdown, ask for that breakdown from your very first contract: it is the document that underpins this whole line item, and the first thing an auditor will ask for.
For Annex I HFCs, Regulation (EU) 2024/573 keeps the global warming potential values from the IPCC's Fourth Assessment Report (AR4), in line with the Montreal Protocol, while for Annex II hydrofluoroolefins it uses more recent Sixth Assessment Report (AR6) values where available. That creates a real gap with sustainability reporting frameworks (GHG Protocol, ESRS E1, SBTi), which typically work with AR5 or AR6 values: the same leak, expressed in tonnes of CO2 equivalent, can produce a different figure depending on whether you use the regulatory GWP or the reporting GWP. Always document which IPCC report you used.
| Refrigerant | 100-year GWP (AR4) | Typical use |
|---|---|---|
| R-32 | 675 | Domestic air conditioning and newer-generation split units |
| R-134a | 1,430 | Commercial refrigeration, vehicle air conditioning |
| R-410A | 2,088 | Air conditioning and heat pumps (a blend of R-32 and R-125) |
| R-404A | 3,922 | Commercial and industrial low-temperature refrigeration |
| R-744 (CO2) | 1 | Low-footprint commercial and industrial refrigeration, the scale's reference point |
When the audit comes around, the verifier does not ask how much the refrigerant line item emitted: they ask where each kilogram comes from. A solid file includes, per installation, the equipment's technical sheet with its nominal charge, the period's service reports, the outcome of leak checks where the regulation requires them, the calculation criterion chosen (mass balance or leak-rate factor), and the source and year of the GWP applied to each refrigerant. If a unit changed refrigerant during the year, for example through a retrofit to a lower-GWP gas, flag it explicitly: it is a change of method you need to be able to explain, not an anomaly to hide.
Yes, when the company itself operates the equipment: they are direct emissions under operational control, per the GHG Protocol. If a third party manages the equipment in a leased facility, you need to document who holds operational control to decide whether it belongs in scope 1 or scope 3.
Use the leak-rate factor by equipment type for the current year, and document that it is an estimate while you set up the maintenance record that will let you switch to mass balance the following year.
No. Only units above the 5-tonne CO2-equivalent charge threshold, unless they are hermetically sealed and labelled as such below their own exemption threshold.
To comply with Regulation (EU) 2024/573, use the one the regulation itself sets (AR4 for HFCs). For your sustainability inventory, use whichever your reporting standard requires, and always note the source, since they may not match.
At least five years, under the article of the regulation dedicated to equipment records.
Reconstructing this line item equipment by equipment, with the source document behind every figure, is exactly what our carbon footprint solution is built to do, connecting the service report to the scope 1 inventory without a separate spreadsheet.
Paula Otero
Environmental and Sustainability Consultant
About the author
Biologist from the University of Santiago de Compostela with a Master’s degree in Natural Environment Management and Conservation from the University of Cádiz. After collaborating in university studies and working as an environmental consultant, I now apply my expertise at Manglai. I specialize in leading sustainability projects focused on the Sustainable Development Goals for companies. I advise clients on carbon footprint measurement and reduction, contribute to the development of our platform, and conduct internal training. My experience combines scientific rigor with practical applicability in the business sector.
Companies that trust us

Practical guides
With no factory or vehicle fleet of its own, the carbon footprint of a consultancy, a law firm, an agency or a software company concentrates in three ...

Practical guides
Assurance over the CSRD sustainability report is, and will remain, limited assurance . Directive (EU) 2026/470 removed the planned move to reasonable ...

Practical guides
Spain's Ministry for the Ecological Transition, MITECO, publishes its emission factors in early May each year , and the rule for using them is simple: ...
Guiding businesses towards net-zero emissions through AI-driven solutions.
Product & Pricing
What is Manglai
Features
SQAS
GLEC
GHG Protocol
ISO-14046
ISO-14064
Miteco certification
CSRD
CSDDD
Digital Product Passport
EINF
Prices
Customers
Partners
Solutions by role
Environmental consulting
ESG management solutions
Financial directors
General directors
HR managers
Operations directors
Quality and environment directors
Senior management
Solutions for investment funds
Supply chain managers
Sustainability managers
Transport responsible
© 2026 Manglai. All rights reserved