Emissions Bake-Off: Scope Edition

When we think emissions, the first thing that comes to mind is factories, smokestacks or even the never ending line of traffic during rush hour. In reality, every organisation, big or small, has its own carbon footprint. Understanding Scope 1 and 2 is the first step towards building business resilience – without any guilt tripping or finger wagging involved.

Let’s unpack what these terms mean, how to calculate them and where to find the data you need to build your own emissions report.

What Are Scope 1 and Scope 2 Emissions?

Imagine your organisation is baking a cake. Not just any cake - a big, fancy multi layered corporate cake. Every ingredient, every oven, every bit of electricity you use has a carbon footprint.

Scope 1 – The ingredients you directly add

Scope 1 emissions are like the ingredients you directly put into the bowl. If you pour in butter, eggs or sugar, that’s all on you. In business terms, Scope 1 emissions come from sources your organisations own or control directly.

Examples:

• Fuel used for company vehicles
• Natural Gas used in boilers or ovens
• Refrigerant gases in air conditioning or freezers
• On-site manufacturing processes

Scope 2 – The energy you borrow to bake

Scope 2 emissions on the other hand are like the electricity you use to bake the cake – but sourced from somewhere else.

It’s like using electricity in someone else’s kitchen or steam from a neighbor’s boiler. You didn’t generate it, but you are absolutely using it. Similar to borrowing someone’s Netflix and pretending you don’t know the password.  

Examples:

• Electricity used to power offices or factories
• Heating or cooling purchased from a utility

Calculating the emissions – Measuring your recipe

Calculating the emissions is like following the recipe. Once you know your ingredients and the quantities, the process works seamlessly.

Don’t worry – there’s no PhD required. Just this magic formula:

Energy used x Emission Factor = Emissions

Step 1: Gathering your ingredients

This is the preparation stage. You’re trying to find out ‘how much stuff are you using?’.

For scope 1:

Liters of diesel in company vehicles

Meter readings of boilers and cooling systems

For scope 2:

KWh of electricity purchased

Think of this step like weighing flour and sugar before baking – accuracy matters if you want the cake to rise.

Step 2: Understanding your ingredients impact

Emission factors tell you how ‘carbon heavy’ each ingredient is. They are standardised numbers that convert activity data into emissions – like Googling “how many ml is in a litre” and pretending you always knew the answer, but for carbon.

For example: 1 litre of diesel ≈ 2.68 kg CO₂

These numbers are typically published by government agencies or international environmental organisations. Think of them as your recipe’s conversion guide.

Step 3: Mixing the batter

Now all you have to do is combine everything. No chef’s hat required.

For example: 10,000 kWh electricity × 0.3 kg CO₂/kWh = 3,000 kg CO₂

At this stage, your batter becomes a measurable result – something you can track, compare and improve over time.

Where to find the ingredients?

The sweet news – most organisations already have the data. They just don’t know where it’s hiding (usually in spreadsheets no one has opened since 2019).

For Scope 1:

• Fuel invoices or purchase orders
• Vehicle fleet management logs
• Maintenance records
• Meter readings for gas or oil

For Scope 2:

• Electricity bills from your utility provider
• Steam or district heating invoices
• Energy management or smart meter data

Tip: Think of your finance and facilities teams as the pantry – they’re full of ingredients you need.

Why Organisations Track Scope 1 & 2 Emissions

Tracking emissions isn’t about blame – it’s about understanding how your ‘kitchen’ operates and where efficiencies can be found.

1. Regulatory Compliance

Emissions reporting is becoming as standard as financial reporting. Frameworks like:

• Corporate Sustainability Reporting Directive (CSRD)
• IFRS Sustainability Disclosure Standards
• Task Force on Climate-related Financial Disclosures (TCFD)

These are essentially the guidebook for how organisations should record and report their ‘recipe’.

Exciting? Not always. Important? Absolutely.

2. Better Decision-Making

When you understand how energy is being used, you can improve how efficiently your cake is baking.

For example:

• Upgrading to energy-efficient lighting
• Optimising heating and cooling schedules
• Maintaining vehicles and equipment for better fuel efficiency

Less wasted energy = a more efficient kitchen (and a finance team that’s suddenly very interested in sustainability).

3. Stakeholder Confidence

Investors, customers, and employees want to know how responsibly your organisation operates. Measuring Scope 1 and 2 emissions shows that you understand your impact – and are actively improving it.

Practical Tips for Getting Started

1. Start with the main ingredients: Begin with electricity, gas, and fuel. You can expand to smaller sources over time.
2. Keep your recipe organised: Digitise invoices, meter readings, and fleet data to make calculations easier.
3. Use trusted conversion guides: Refer to government or recognised environmental body databases.
4. Track regularly: Measuring regularly helps identify trends and improvement areas.
5. Get the whole kitchen involved: Sustainability works best when everyone has a role.

Final Thoughts

Understanding emissions is about creating a clear picture of where energy is used, identifying efficiencies, and preparing your organisation for a world where sustainability matters more than ever.

Instead of guessing your way through sustainability, why not follow a proven recipe?

If you’re ready to move from understanding emissions to actually measuring and managing them, our E-Mission Possible course is designed to get you there – over your lunch break.

In just one hour, you’ll learn everything you need to confidently calculate Scope 1 and 2 emissions, find the right data and start building your own emissions report.

Think of it as your step-by-step guide to getting the recipe right the first time – without trial, error and existential crises.

👉 Join E-Mission Possible and start turning insight into action.

💚 FSG Team