Scope 1 emissions are the direct greenhouse gas (GHG) emissions an organisation produces from sources it owns or controls, such as fuel combustion in vehicles, boilers or machinery. They are the most tangible and directly attributable part of a company's carbon footprint and the first category defined by the GHG Protocol, alongside Scope 2 and Scope 3.
Understanding and managing Scope 1 emissions is essential for any organisation that wants to reduce its impact and contribute to climate action. This scope is the foundation of an effective decarbonisation strategy, as it pinpoints the emission sources a company controls directly and can act on first.
Accurate Scope 1 measurement provides valuable insight to:
Scope 1 emissions come from different sources depending on the organisation's sector and activities. Common sources include:
Examples by sector:
Scope 1 emissions are calculated following the GHG Protocol, the most widely recognised international standard. It provides accounting guidance and emission factors for different fuels and processes. The usual steps are:
Where biomass or biofuels are burned, the GHG Protocol asks that biogenic CO₂ emissions be reported separately from fossil emissions, since the two are accounted for differently.
Once Scope 1 emissions are identified and quantified, organisations can act to reduce them:
At Manglai we help companies measure their Scope 1, 2 and 3 emissions and prepare their sustainability reporting. Discover how Manglai can help you.
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The SBTN (Science Based Targets Network) develops methodologies for companies to set science-based targets for freshwater, biodiversity, land use and oceans, beyond carbon.
Legislative Decree 1278, Peru's Integrated Solid Waste Management Law, and its regulations set the duties of non-municipal waste generators: recovery as the first option, an internal register, a Minimisation and Management Plan inside the environmental management instrument, and annual and quarterly filings through SIGERSOL.
Sustainability disclosure in Colombia is driven by Financial Superintendence circulars, chiefly External Circular 031 of 2021 for securities issuers and External Circular 015 of 2025 on environmental, social and climate risk. IFRS S1 and S2 are not mandatory: they sit in a voluntary convergence process led by the CTCP.
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