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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Environment

Ananya Steels Ltd. burns coal in its own furnaces at its Jamshedpur plant and runs company-owned diesel trucks. Under the GHG Protocol classification, how should the emissions from these two sources be reported?

They are Scope 1 direct emissions. Coal burnt in the company's own furnaces and diesel burnt in its own trucks come from sources it owns or controls, which is the definition of Scope 1 under the GHG Protocol.

  1. AScope 1 direct emissionsCorrect
  2. BScope 2 indirect emissions
  3. CScope 3 upstream emissions
  4. DScope 3 downstream emissions

Explanation

Emissions from fuel burned in sources the company owns or controls, such as furnaces and owned vehicles, are direct emissions and fall under Scope 1. Scope 2 covers only purchased electricity, steam, heat or cooling. Scope 3 covers other value chain emissions from sources the company does not own or control.

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