ESG glossary
Scope 1 emissions
Scope 1 emissions are the greenhouse gases your business releases directly from sources it owns or controls, such as burning gas in your boiler or fuel in your company vehicles.
Scope 1 is the first of the three “scopes” the GHG Protocol uses to sort a company’s emissions. It covers anything burned or released on your premises or in your vehicles, where you have direct control.
What it means for a small business
For most UK small businesses, Scope 1 comes from two places:
- Heating. Natural gas, oil or LPG burned in a boiler you control.
- Company vehicles. Petrol, diesel and hybrid cars and vans owned or leased by the business.
It also technically includes refrigerant leaks from air conditioning or fridges, and any fuel used in on-site equipment such as generators. If you work from a co-working space or a serviced office where the landlord runs the heating, you may have little or no Scope 1 at all. Those emissions sit with the building operator, and your share appears elsewhere in your footprint.
Vehicles are often the biggest single line for trades, logistics and field service firms, which is why lenders and grant funders look at Scope 1 closely.
An example
A plumbing firm with three diesel vans uses about 4,500 litres of diesel a year and 15,000 kWh of gas to heat its unit. Using approximate UK government factors (roughly 2.5 kg CO2e per litre of diesel and 0.18 kg per kWh of gas), that is around 11 tonnes from the vans and 2.7 tonnes from heating. Scope 1 total: roughly 14 tCO2e.
The figures are illustrative. Exact factors change each year, so always use the set that matches your reporting period.
How ESG Now handles it
The ESG Now questionnaire calculates Scope 1 from mains gas, heating oil and LPG, fuel used in plant, machinery and generators, refrigerant (F-gas) top-ups on air conditioning and refrigeration, and company cars, vans and HGVs (petrol, diesel, hybrid, plug-in hybrid and electric), using fuel litres or mileage by vehicle type. If you only know your floor area, it can estimate heating. The methodology page explains the factors used, and our guide to Scope 1, 2 and 3 emissions shows how the scopes fit together.
Guides that cover this
- Carbon footprintScope 1, 2 and 3 emissions explained for small businessesScope 1 is fuel you burn, Scope 2 is electricity you buy, Scope 3 is everything else. Here is how each one applies to a real small business.Read the guide →
- Carbon footprintHow to calculate your small business carbon footprintMultiply what you use by the official UK factors and add it up. Here is exactly what to measure, a worked example, and what to do when you are missing a bill.Read the guide →
- Carbon footprintBusiness travel emissions: trains, flights and mileageDistance times the right factor for each mode of transport. Here are the approximate 2026 UK figures for flights, trains, cars, taxis and hotels, and a worked example.Read the guide →