Procurement Glossary
Scope 1 emissions: Definition, measurement and significance in Procurement
November 19, 2025
Scope 1 emissions refer to direct greenhouse gas emissions from a company's own or controlled sources. These emissions are becoming increasingly important in Procurement , as they contribute significantly to the carbon footprint and must meet regulatory requirements. Find out below what Scope 1 emissions are, how they are measured and what strategic role they play in sustainable procurement management.
Key Facts
- Scope 1 emissions include direct CO₂ emissions from our own facilities, vehicles and production processes
- They are part of the Greenhouse Gas Protocol standard and form the basis for climate reporting
- Typical sources are heating, cooling, company vehicles and industrial processes
- Direct control enables targeted reduction measures and cost savings
- Regulatory obligations such as CSRD require precise recording and reporting
Contents
Definition and significance of Scope 1 emissions
Scope 1 emissions represent the first category of the internationally recognized Greenhouse Gas Protocol and cover all of a company's direct greenhouse gas emissions.
Core elements of Scope 1 emissions
The definition includes all emissions from sources directly owned or controlled by the company. This includes
- Stationary combustion systems (boilers, generators)
- Mobile combustion sources (company vehicles, forklift trucks)
- Industrial processes and production facilities
- Fugitive emissions from refrigerants or leaks
Scope 1 vs. scope 2 and scope 3 emissions
While Scope 2 emissions relate to indirect emissions from purchased energy, Scope 1 emissions focus exclusively on direct sources. Scope 3 emissions, on the other hand, cover the entire value chain and are often more difficult to control.
Importance of Scope 1 emissions in Procurement
Scope 1 emissions are particularly relevant for purchasing organizations, as they can be directly influenced and have a direct impact on CO₂ equivalents. Recording supports strategic decisions in supplier selection and investment planning.
Measurement and calculation of Scope 1 emissions
The precise recording of Scope 1 emissions requires systematic measurement procedures and standardized calculation methods.
Data acquisition and monitoring
The basis for this is the continuous recording of consumption data from all relevant sources. Modern companies rely on digital monitoring systems that provide real-time data:
- Automatic meter reading for fuels
- GPS-based vehicle tracking for mobile sources
- Sensor technology for process emissions
Calculation standards and emission factors
The conversion of activity data into CO₂ equivalents is carried out using recognized emission factors. The Greenhouse Gas Protocol and national standards such as the German Federal Environment Agency provide updated factors for various fuels and processes.
Quality assurance and verification
External auditing ensures the credibility of the data. Many companies implement GRI standards for systematic reporting and use specialized software for data validation.
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Interpretation and target values
The evaluation of Scope 1 emissions requires meaningful key figures and sector-specific benchmarks for strategic management.
Absolute and relative emission figures
Absolute Scope 1 emissions in tons of CO₂ equivalent form the basis for setting targets. Relative key figures such as emissions per turnover or production unit enable comparisons and efficiency analyses. Typical target values are based on science-based targets.
Reduction rates and target achievement
Annual reduction rates of 4-7% are considered ambitious and Paris-compatible. Companies should define interim targets and carry out regular reviews:
- Quarterly progress measurement
- Deviation analysis for missed targets
- Adaptation of action plans
Cost efficiency of reduction measures
The assessment of abatement costs per tonne of CO₂ supports investment decisions. Measures below 50 euros per tonne are considered economically attractive, while higher costs require strategic justification.
Risks, dependencies and countermeasures
The management of Scope 1 issues entails various operational, regulatory and financial risks that require strategic attention.
Compliance risks and regulatory dependencies
Incomplete or incorrect Scope 1 reporting can lead to substantial fines. Corporate sustainability due diligence requires complete documentation. Companies should implement robust compliance systems.
Operational risks and data quality
Inadequate data collection leads to inaccurate emissions balances and incorrect strategic decisions. Technical failures of monitoring systems can cause reporting gaps:
- Establish redundant measuring systems
- Ensure regular calibration
- Backup procedure for critical data
Financial risks and market volatility
Fluctuating CO₂ prices influence investment decisions for emission reduction measures. Companies need to develop scenarios for different price developments and implement flexible strategies.
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Practical example
A medium-sized mechanical engineering company implements systematic Scope 1 monitoring for its production sites. The company records emissions from heating systems, air compressors and the vehicle fleet using digital meters and GPS tracking. Through the analysis, the management identifies inefficient boilers as the main source of emissions and invests in modern condensing technology. In addition, the vehicle fleet is gradually being electrified.
- Baseline recording over 12 months for all locations
- Identification of the top 3 emission sources through data analysis
- Investment in energy-efficient technologies with 3-year ROI
- Reduction of Scope 1 emissions by 25% within two years
Data and market trends for Scope 1 emissions
The development of Scope 1 emissions is characterized by regulatory tightening, technological innovations and changing market requirements.
Regulatory developments
The Corporate Sustainability Reporting Directive significantly tightens reporting obligations. Companies must disclose more detailed Scope 1 data and define reduction targets. At the same time, the CBAM leads to new requirements for imported goods.
Technological advances and AI integration
Artificial intelligence is revolutionizing emissions measurement through predictive analytics and automated data processing. Machine learning optimizes consumption forecasts and identifies potential savings in real time, making preventive measures possible.
Market dynamics and investment trends
Investors are increasingly valuing companies according to their Scope 1 performance. Science-based targets are becoming the standard, while CO₂ prices are increasing the economic relevance of emission reductions.
Conclusion
Scope 1 emissions form the foundation of a credible climate strategy and offer companies the most direct control over their greenhouse gas balance. The systematic recording and reduction of these emissions is becoming an obligation due to stricter regulation and at the same time an opportunity for cost savings. Successful implementation requires robust data collection, clear targets and continuous optimization of reduction measures. Companies that invest in precise Scope 1 systems today create the basis for long-term competitive advantages.
FAQ
What are typical Scope 1 emission sources in companies?
The most common Scope 1 sources include boilers for heating buildings, company vehicles, forklift trucks, emergency power generators and industrial production facilities. Refrigerant leaks from air conditioning systems and chemical process emissions also fall into this category. The exact composition varies depending on the sector and type of company.
How does Scope 1 differ from other emission categories?
Scope 1 only includes direct emissions from our own or controlled sources. Scope 2 relates to purchased energy such as electricity and district heating, while Scope 3 covers the entire value chain including suppliers and product use. This distinction is crucial for correct reporting.
What calculation methods are there for Scope 1 emissions?
The calculation is made by multiplying activity data with specific emission factors. Activity data includes fuel consumption, vehicle kilometers or production volumes. Emission factors come from recognized sources such as the Greenhouse Gas Protocol or national environmental authorities and are updated regularly.
What are the advantages of systematic Scope 1 recording?
Systematic monitoring enables targeted cost reductions through energy efficiency, fulfills regulatory requirements and improves reputation among stakeholders. In addition, precise data creates the basis for well-founded investment decisions and supports the development of credible climate strategies with measurable targets.
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