Actual scope 1 emissions (tonne CO2e/yr) - Vehicle Level
Definition:
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.
Additional Guidance:
To calculate direct (Scope 1) emissions, report the amount of greenhouse gases (GHG) released from fuel combustion in tonnes of carbon dioxide equivalent (tCO₂e). Where applicable, also include emissions from mobile combustion (eg vehicles, generators) and fugitive emissions (eg refrigerant leaks), calculated using appropriate activity data and emission factors.
Only emissions based on actual underlying activity data should be included in this indicator. Where fuel consumption, fugitive emissions or other underlying activity data are estimated, the resulting emissions should be reported under ESG3.3.6.
Fuel use should be reported in physical units (eg kWh, litres) as in ESG4.1 and ESG4.1.2, then converted to tCO₂e.
Recognised emission factors may be taken from credible sources, such as:
• IPCC Guidelines for National Greenhouse Gas Inventories and, where relevant, IPCC Assessment Reports for GWP values
• International Energy Agency (IEA) datasets
• UK Government GHG Conversion Factors (DEFRA)
• GHG Protocol – Emission factors and calculation tools
• CRREM – Pathways & Emission Factors
INREV does not prescribe a single emission-factor dataset. Reporters should use credible and geographically appropriate factors and apply them consistently. Where national or regional datasets are used, the source and basis should be clearly disclosed. At a minimum, disclose the factor source, dataset/version or factor year, geography and energy carrier.
For multi-market portfolios, where multiple factor sets are used, reporters may refer to asset-level disclosures rather than provide a portfolio-level weighted-average factor.
If multiple fuel types are used (eg natural gas and diesel), calculate emissions separately and sum the results.
For ESG SDDS reporting, scope allocation should be determined by operational control and energy type rather than by lease status alone. Operational control should be assessed based on who has the authority to introduce and implement operating and/or environmental policies for the relevant space or building systems. Utility procurement, metering, billing or recharge arrangements may support this assessment but do not, on their own, determine operational control. This approach follows GRESB’s operational-control treatment and is consistent with the joint PCAF-GRESB-CRREM Real Estate GHG Guidance.
The table below provides indicative guidance for allocating GHG emissions by scope, based on energy type and operational control
• 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 1
• DH&C: Tenant Spaces - Landlord Controlled, Scope 2
• Electricity: Tenant Spaces - Landlord Controlled, Scope 2
• 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
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 (eg 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 (eg refrigerant leaks from HVAC or cooling systems) are not considered energy consumption but may be included in the GHG emissions inventory, depending on the relevant reporting boundary. Treatment by frameworks differs: PCAF and GHG Protocol guidance support inclusion and classification of fugitive emissions within the relevant GHG inventory boundary; CRREM provides specific treatment for refrigerant losses and F-gas pathways; and GRESB does not currently capture fugitive emissions in the Real Estate Assessment. For consistency, managers should clearly disclose whether fugitive emissions are included and specify the methodology applied (eg service logs, mass balance or default leakage factors). There is currently no prescribed ESG SDDS 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 (eg maintenance records, recharge logs or indicative leakage rates), applied consistently and disclosed transparently.
| Data Type | Double |
|---|---|
| Values | ≥ 0 |
| Example | 6,283.00 |
| Reference Field | Asset data - Sum of AL4.1 (Actual scope 1 emissions (tonne CO2e/yr)) |
| INREV Guideline ID | ENV14 - Required KPI |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |