ESG SDDS Wiring-Guide

Actual scope 1 emissions, also known as direct emissions, are defined as GHG emissions from sources that are owned or controlled by the reporting company. The term 'actual' refers to scope 1 emissions that are not estimated. This might include, for example, fuel consumption, natural gas combusted in a boiler in assets under the reporting vehicle. Reference the methodology used to calculate GHG emissions in the comment box.
 

Intergovernmental Panel on Climate Change (IPCC) Assessment Reports

International Energy Agency (IEA) datasets

UK Government GHG Conversion Factors (DEFRA)

GHG Protocol – Emission factors and calculation tools

"INREV does not prescribe a single source. Investment managers should apply a credible dataset consistently across the portfolio and disclose the chosen source. 
If multiple fuel types are used (e.g. natural gas and diesel), calculate emissions separately and sum the results.
The table below provides indicative guidance for allocating GHG emissions by scope, based on energy type and operational control (aligned with GRESB and the GHG Protocol):"

"• Fuel: Whole Building - Landlord Controlled, Scope 1
• DH&C: Whole Building - Landlord Controlled, Scope 2
• Electricity: Whole Building - Landlord Controlled, Scope 2
• Fuel: Whole Building - Tenant Controlled, Scope 3
• DH&C: Whole Building - Tenant Controlled, Scope 3
• Electricity: Whole Building - Tenant Controlled, Scope 3
• Fuel: Shared Services, Scope 1
• DH&C: Shared Services, Scope 2
• Electricity: Shared Services, Scope 2
• Fuel: Common Areas, Scope 1
• DH&C: Common Areas, Scope 2
• Electricity: Common Areas, Scope 2
• Fuel: Tenant Spaces - Landlord Controlled, Scope 3
• DH&C: Tenant Spaces - Landlord Controlled, Scope 3
• Electricity: Tenant Spaces - Landlord Controlled, Scope 3
• Fuel: Tenant Spaces - Tenant Controlled, Scope 3
• DH&C: Tenant Spaces - Tenant Controlled, Scope 3
• Electricity: Tenant Spaces - Tenant Controlled, Scope 3
• Electricity: Outdoor / Exterior Areas / Parking - Landlord Controlled, Scope 2
• Fuel: Outdoor / Exterior Areas / Parking - Landlord Controlled, Scope 1
• Electricity: Outdoor / Exterior Areas / Parking - Tenant Controlled, Scope 3
• Fuel: Outdoor / Exterior Areas / Parking - Tenant Controlled, Scope 3"

"(ref: GRESB)

Note 1: If fuels are not purchased, obtained, or consumed under the vehicle’s operational control, add a brief explanation.
Note 2: Include emissions from mobile combustion (e.g. vehicles, generators) if owned or operated by the vehicle. These count under Scope 1 even if not linked to building floor area.
Note 3: Fugitive emissions (e.g. refrigerant leaks from HVAC or cooling systems) are not considered energy consumption but are classified as Scope 1 under the GHG Protocol. Treatment by frameworks differs: PCAF requires inclusion, GHG Protocol requires classification, CRREM treats them as optional, and GRESB does not require reporting. For consistency, managers should clearly disclose whether fugitive emissions are included and specify the methodology applied (e.g. service logs, mass balance, default leakage factors). There is currently no prescribed methodology for calculating fugitive emissions. As no standard data or invoicing systems exist for refrigerants, these emissions are typically estimated rather than measured. Managers may use available operational information (e.g. maintenance records, recharge logs, or indicative leakage rates), applied consistently and disclosed transparently. Illustrative example: Where refrigerant systems were recharged during the reporting year but no direct measurements are available, emissions may be estimated based on the quantity added or typical leakage rates for comparable systems. Managers should disclose whether fugitive emissions are included in Scope 1 totals and summarise the estimation method used."