What are Scope 1 emissions primarily comprised of?

Scope 1 emissions are directly linked to the activities of an organization and refer specifically to the direct greenhouse gas emissions that come from sources that are owned or controlled by that organization. This includes emissions produced by the combustion of fuels in company-owned vehicles, emissions from industrial processes, and any direct releases of greenhouse gases from facilities.

The focus on direct emissions means that Scope 1 captures those gases emitted during the operations that a company manages directly, thereby allowing the organization to have a clear understanding of its direct impact on the environment. This is crucial for sustainability accounting as it helps companies identify areas where they can reduce their emissions through improved processes, efficiency, or transitioning to less polluting technologies.

In contrast, the other options refer to different categories of emissions. Indirect emissions from third-party suppliers fall under Scope 3, which includes all emissions that are a consequence of the activities of the reporting company, but occur from sources not owned or controlled by the company. Emissions associated with energy production relate to broader systems of energy use and can also fit within Scope 2 emissions, which are the indirect emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company. Emissions from employee commuting, although significant, also belong to Scope