Scope 1 & 2 data
What data do you need to calculate Scope 1 and Scope 2?
A practical guide to the company data, emission factors and documentation needed before raw energy and fuel records become CO2e.
Quick answer
Start with sources and units, not a CO2e total.
A Scope 1 and Scope 2 calculation does not start with a carbon number. It starts with the reporting boundary, reporting period and a complete list of relevant emission sources.
Keep the layers separate: raw company activity data, emission factor, calculated CO2e result, and supporting source, version and assumptions. That separation makes the calculation easier to check and reuse.
Define the boundary.
Confirm the legal entity, sites, facilities, leased assets and operating logic included in the calculation.
Collect activity data.
Use physical quantities where possible: kWh, litres, kg, MWh or other relevant units.
Use suitable factors.
Document the emission factor source, version, unit and method for each calculation line.
Keep the audit trail.
The result should trace back from CO2e to calculation, factor, activity data and original source document.
Before collecting invoices, define what is in the inventory.
A common mistake is to add electricity and gas invoices before deciding which company is being calculated. Scope 1 and Scope 2 only make sense against a defined reporting boundary.
The boundary may cover one legal entity, several entities, one production site, multiple facilities, rented premises, owned vehicles, leased vehicles or controlled equipment. The selected consolidation approach affects which activities belong in the calculation.
- Which legal entity or group is reporting?
- Which sites, facilities and business units are included?
- Which leased assets or rented premises are controlled or used?
- Which vehicles, equipment and energy sources fall inside the boundary?
- Which reporting period applies?
Practical question
Which sites, facilities and activities are actually inside this Scope 1 and Scope 2 inventory?
Activity data is not the same as emissions.
Activity data is the raw company information used in the calculation. It is not yet a greenhouse gas result. A kWh electricity value, a litre diesel value or a kg refrigerant loss becomes CO2e only after the correct method and emission factor are applied.
For emissions work, physical quantities are normally more useful than cost figures. A gas invoice amount in euros is much weaker than the actual billed energy quantity and period.
Boundary -> activity data -> emission factor -> CO2e -> source, version and assumptions.
Activity data
kWh electricity, m3 natural gas, litres of diesel, kg refrigerant loss, MWh purchased heat or other measured quantities.
Emission factor
A factor with source, version, unit and method context, such as kg CO2e per kWh or per litre.
Calculated emissions
The CO2e result after quantity, unit conversion and emission factor have been applied.
Supporting source
Invoice, meter record, fuel card report, service log, contract information, factor source and calculation workbook.
Scope 1 starts with direct sources you own or control.
Scope 1 covers direct greenhouse gas emissions from sources owned or controlled by the reporting company. For many manufacturing SMEs, the first sources to check are stationary combustion, mobile combustion, refrigerants and, where relevant, process emissions.
Not every company has process emissions. That point should be checked, not assumed.
- Stationary combustion: natural gas, heating oil, LPG, generator diesel or other fuels used in boilers, furnaces, burners, dryers or controlled equipment.
- Mobile combustion: diesel, petrol, LPG, CNG or other fuels used by owned or controlled vehicles.
- Refrigerants: refrigerant type and kg topped up or lost, from service records, maintenance logs or contractor documentation.
- Process emissions: direct emissions from physical or chemical production processes, only if they actually occur.
Scope 2 is purchased energy, not only electricity.
Scope 2 covers indirect emissions from the generation of purchased or acquired electricity, steam, heat and cooling consumed by the company.
For electricity, keep site, period, consumption, supplier, tariff or product information and any relevant contractual instruments separate. Electricity consumption remains the starting point even where green electricity claims exist.
- Purchased electricity by site and reporting period
- Purchased heat, steam or cooling where relevant
- Supplier, contract, tariff or product information
- Location-based Scope 2 method information
- Market-based Scope 2 information where applicable and supported
Do not write 'green electricity = zero' into the workbook without checking the Scope 2 method and supporting contractual information.
The calculation is simple in principle and easy to weaken in practice.
The basic calculation multiplies activity data by an appropriate emission factor. The practical risk is not the formula itself. It is using the wrong unit, wrong factor, wrong year, wrong source category or unclear boundary.
A calculation row should keep quantity, unit, factor, factor unit, result, source, assumption and reviewer visible.
- 10,000 litres fuel x kg CO2e per litre = kg CO2e
- kg CO2e divided by 1,000 = t CO2e
- kWh and MWh should not be mixed without conversion
- CO2 and CO2e should not be treated as identical unless the factor says so
- The factor source and version should remain attached to the result
Raw data and calculation outputs should stay separate. That is what makes review possible.
Every material value needs a source trail.
The final workbook is not the only evidence. For every material data point, it should remain clear which source document, system extract or technical record supplied the value.
A good trail works backwards from result to calculation, factor, activity data and original source document.
- Energy invoices and meter exports
- Fuel card reports, delivery invoices or fleet records
- Refrigerant service reports and equipment logs
- Energy contracts and supplier information for Scope 2
- Emission factor source, year, version and unit
- Documented assumptions, estimates and exclusions
Missing data should be documented, not hidden.
Data gaps are normal, especially in a first calculation. The important distinction is whether the source has not yet been collected, whether a measured value does not exist, or whether an estimate or proxy method is methodologically needed.
A documented estimate is better than a hidden assumption. It should be labelled as an estimate and not presented as measured data.
Invoice missing, meter value available
Use the stronger available source if it covers the correct scope and period.
Fuel litres missing, distance available
Check whether a distance-based approach is appropriate for the reporting context.
Refrigerant kg missing
Ask maintenance, Facility or the external service company for the service documentation.
Only total building use is known
Clarify the boundary, allocation logic and whether the total value includes other users.
A practical order for the first two hours.
If you need to begin today, do not start by searching for emission factors. First build the source inventory.
- Define the reporting year.
- List legal entities, sites and facilities.
- Identify stationary fuel sources.
- Check fleet and fuel records.
- Check refrigeration and air-conditioning systems.
- Ask whether process emissions may be relevant.
- Collect purchased electricity by site.
- Check purchased heat, steam and cooling.
- Save Scope 2 contract and supplier information.
- Record source, unit and period for every data point.
Only after that should emission factors be applied.
Scope 1 & 2 support
Have the source data, but not the calculation?
Send the available energy, fuel, refrigerant and site information. We can structure the emission sources, prepare the Scope 1 and Scope 2 calculation and document sources, factors, assumptions and data gaps for internal review.
FAQ
Frequently asked questions
What data do we need for Scope 1?
Typical Scope 1 inputs include fuels used in owned or controlled stationary equipment, fuel used by relevant vehicles, refrigerant type and kg lost or topped up, and process emissions where they actually occur.
What data do we need for Scope 2?
Usually purchased electricity consumption, and where relevant purchased heat, steam and cooling. For electricity, supplier, contract and market-based information may also be needed depending on the method and request.
Are electricity and gas invoices enough?
They may cover important activity data, but the company should also check fleet, refrigerants, purchased heat or cooling, process emissions, reporting boundary and factor documentation.
Is Scope 1 plus Scope 2 the full carbon footprint?
Not automatically. Scope 3 covers other indirect value-chain emissions, which may be relevant depending on the company, customer request or reporting framework.