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MetricClimate and greenhouse gas emissions

Gross direct greenhouse gas emissions (Scope 1)

Measurement answer

What this metric measures

Gross direct greenhouse gas emissions are reporting-period emissions from stationary combustion, mobile combustion, industrial processes and fugitive sources inside the declared organizational boundary. Covered non-carbon-dioxide gases are converted to carbon dioxide equivalent using the declared 100-year global-warming-potential edition.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period
Aggregation
Sum after gas conversion to a common basis
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Direct emissions within the declared organizational boundary from carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride and nitrogen trifluoride. Removals, credits and allowances are not deducted. Direct biogenic carbon dioxide is reported separately, while biomass-related methane and nitrous oxide remain in Scope 1.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    scope-1-gross
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraph 29(a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    California Corporate Greenhouse Gas Reporting Program

    scope-1-gross
    Publisher
    California Air Resources Board
    Edition
    California HSC section 38532 as amended through 2025; July 2026 modified initial regulation pending OAL approval
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HSC section 38532(b)(3), (c)(2)(A)(i)-(ii); CARB March 2026 workshop pages 10-13
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    scope-1-gross
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraph 29(a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    ghg-scope1-gross
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q7.6, numeric field 1 | Q7.16, numeric field 1 | Q7.17.1, numeric field 1 | Q7.17.2, numeric field 1 | Q7.17.3, numeric field 1 | Q7.19, numeric field 1 | Q7.22, numeric field 1 | Q7.23.1, numeric field 1 | Q7.42, numeric field 4 | Q7.42.1, numeric field 4
    Open official framework source
  • Adopting Disclosure

    Revised European Sustainability Reporting Standards

    ghg-scope1-gross
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS E1 E1-8 paragraph 30 a i (ESRS26_E1-8_01)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS E1-6, paragraphs 44(a), 46, 48 and 50; application requirements AR 39 to AR 44
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-4; paragraph 34; taxonomy concept esrs_GrossScope1GreenhouseGasEmissions
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    scope-1-ghg-emissions
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 33(a)
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Scope 1 emissions [metric; numeric quantity]
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 7, Chapter 1 Introduction, first paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Table 1.1 / Report in conformance with the GHG Protocol Corporate Standard / Scope 1
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 8, Table 1.1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    079e4d1fb5a55c18d998
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 38, direct line transfer scenarios | GHG Protocol Scope 2 Guidance, PDF page 38, direct line transfer scenarios.
    Open official framework source
  • Measurement Authority

    GHG Protocol

    9d49ee9f-f2a0-4ea9-91a3-94a36ec38db5
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Chapter 4
    Open official framework source
  • Measurement Authority

    GHG Protocol

    cad60c44-9b8e-467b-b51b-0615901a6386
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 99
    Open official framework source
  • Measurement Authority

    GHG Protocol

    cdeef8c0-05cc-4601-9987-7db9562f11b7
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 27, Chapter 4, “Scope 1: Direct GHG emissions”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d18d2edd-cb3e-4f2f-af59-2f34f1708c3a
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 29
    Open official framework source
  • Measurement Authority

    GHG Protocol

    40a2edf4d4a35c58c193
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 99 | Revised Corporate Standard (March 2004), page 99
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7c7ab3e8c560e7787dfe
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 86 | Revised Corporate Standard (March 2004), page 86
    Open official framework source
  • Measurement Authority

    GHG Protocol

    821df8c5d726b59e6822
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 46 | Revised GHG Protocol Corporate Accounting and Reporting Standard, March 2004, page 46 | GHG Protocol Required Gases and Global Warming Potential Values amendment, February 2013
    Open official framework source
  • Measurement Authority

    GHG Protocol

    8a4dc59e06769d67f4f3
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 46 | Revised GHG Protocol Corporate Accounting and Reporting Standard, March 2004, page 46 | GHG Protocol Required Gases and Global Warming Potential Values amendment, February 2013
    Open official framework source
  • Measurement Authority

    GHG Protocol

    9ac6a8ad-3304-4d0f-8427-443c813feeff
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 20, Requirement 4
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d74a9696-9999-4dc5-b502-78a65cc1f427
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 19, section 4.2, Requirement 3, Operational boundary
    Open official framework source
  • Measurement Authority

    GHG Protocol

    fd0a8953-a47e-4ed9-987f-d19a875bbafa
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 105, Section 18.2.1, Requirement 30, “Physical GHG inventory emissions and removals”
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-scope1-gross
    Publisher
    Global Reporting Initiative
    Edition
    GRI 102: Climate Change 2025; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Disclosure 102-5-a and 102-5-d, PDF page 25
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 305-1
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 305-1, paragraph f; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 305-1
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 305-1, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    scope-1-gross
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraph 29(a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    1ccce646-27b0-418e-ae6d-397c9da938d7
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15 section (a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    SEBI BRSR Core

    1a-total-scope-1-emissions
    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annexure 17A, printed page 213 of the 2026 Master Circular
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    absolute-gross-scope-1-emissions
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(a)(i)(a)
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-47-1-scope-1
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraphs 47(1), 48-52; printed pages 16-17
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-a-i-scope-1
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    NZ CS 1 paragraph 22(a)(i) | NZ CS 1 paragraph 24 | NZ CS 1 paragraph 26(a)(i)
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b0f649a4-c519-41e0-8df8-083bfc461757
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 10
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    82f7c1887d5112aa36ff
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Absolute Emissions, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    67b28190-42db-4492-9858-53cc6300235d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 13, Scope 1 definition
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6dc1115b-e675-439d-a916-09374a79e012
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Scope 1 total emissions row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d5f15edb-021d-423d-8923-1b7595fd8eda
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 27 first paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fb68e3a6-2a53-4b72-9939-d36521c68edf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 169, IFRS reporting requirements
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    128eeb1af51bcbcdb5d8
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, Table 5.1-3; Table 10.2-1, Scope 1 total emissions row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    3ef7ba323d6ead0a2c0c
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 162, Absolute emissions, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cf3f0385f3a576e895b9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    Page 162, “Absolute emissions”
    Open official framework source
  • Measurement Authority

    PCAF Standards

    841000a9-73af-4bd8-be72-b2ef475746bf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 42, first bullet
    Open official framework source
  • Measurement Authority

    PCAF Standards

    db857dc0-b778-4334-8dd6-c72bd86e5b27
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 10, paragraph preceding Table 1-1
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    scope-1-gross
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraph 29(a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    absolute-gross-scope-1-emissions
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(a)(i)(1)
    Open official framework source
  • Adopting Disclosure

    UN Global Compact Communication on Progress

    e5-scope-1-gross-emissions
    Publisher
    United Nations Global Compact
    Edition
    2026 Communication on Progress Questionnaire and Guidebook, effective 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    2026 CoP Questionnaire PDF page 38, E5
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period

Unit meaning: One metric tonne of gases expressed using their carbon dioxide-equivalent warming effect.

Published dimensions

  • Mass on a carbon-dioxide-equivalent basis

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping qualifying observations that use compatible units, boundaries, periods, classifications, and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying observationEach compatible observation within the qualifying population and boundary defined for Gross direct greenhouse gas emissions (Scope 1).tCO₂e

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Locator
    Annex I, ESRS E1-6, paragraphs 44(a), 46, 48 and 50; application requirements AR 39 to AR 44

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Gross direct greenhouse gas emissions (Scope 1)”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Current in-force ESRS consolidated as of 1 January 2025

  • Consolidation approach and organizational perimeter
  • 100-year global-warming-potential edition
  • Emission-factor sources and vintages
  • Direct-measurement and estimation shares
  • Source coverage, exclusions and recalculation policy
  • EU ETS treatment

Record-specific limitations

  • Results are not comparable when organizational boundaries, global-warming-potential editions, emission factors or source completeness differ.
  • Gross Scope 1 emissions do not represent removals, avoided emissions, allowance positions or a net climate impact.
  • Direct measurement, mass-balance and source-specific activity-factor methods can produce materially different uncertainty profiles.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.