{"id":8107,"date":"2025-07-17T13:38:48","date_gmt":"2025-07-17T10:38:48","guid":{"rendered":"https:\/\/esghub.ro\/?p=8107"},"modified":"2025-07-17T13:59:22","modified_gmt":"2025-07-17T10:59:22","slug":"esrs-e1-and-scope-1-direct-emission-requirements","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-e1-si-cerintele-privind-emisiile-directe-scope-1\/","title":{"rendered":"ESRS E1 and direct emission requirements (Scope 1)"},"content":{"rendered":"<p><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/ESRS%20E1%20Delegated-act-2023-5303-annex-1_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">ESRS E1 standard<\/a> - <em>Climate Change<\/em>, developed by the European Financial Reporting Advisory Group (EFRAG), sets out the technical requirements for entities to report information on their climate impact in accordance with the CSR Directive. One of the main objectives of this standard is to categorise and report greenhouse gas emissions according to their source of generation. This categorisation is structured in three categories: Scope 1, Scope 2 and Scope 3. Scope 1 - direct emissions are a fundamental indicator of an organisation's climate footprint.<\/p>\n<h2><strong>Defining Scope 1 within ESRS E1<\/strong><\/h2>\n<p>According to paragraph 42 of <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/RO\/TXT\/PDF\/?uri=OJ:L_202302772\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">ESRS E1<\/a>Scope 1 includes direct greenhouse gas emissions from sources under the operational control of the entity. These emissions result from activities carried out directly by the organisation without the intermediation of third parties or other entities in the value chain.<\/p>\n<p>The most common sources of Scope 1 emissions include:<\/p>\n<ul>\n<li>burning fossil fuels in own thermal power stations, industrial boilers or generators;<\/li>\n<li>use of company-owned car fleets;<\/li>\n<li>industrial processes that emit CO\u2082 or other greenhouse gases;<\/li>\n<li>uncontrolled losses of refrigerants, in particular hydrofluorocarbons (HFCs).<\/li>\n<\/ul>\n<p>These sources must be accurately identified, as they form the basis of any calculation of direct emissions reported in accordance with ESRS requirements. Accuracy of data, transparency of method and clarity of presentation are essential to fulfil the legal requirements and to ensure the credibility of the information provided to the public and authorities.<\/p>\n<h2><strong>Scope 1 reporting obligations<\/strong><\/h2>\n<p>The reporting of Scope 1 emissions is expressly governed by the disclosure requirement DR E1-6 of ESRS E1. According to it, the entity shall disclose:<\/p>\n<ul>\n<li>total gross Scope 1 emissions in tonnes of CO\u2082 equivalent (tCO\u2082e)<\/li>\n<li>the breakdown of these emissions by gas type, where significant (e.g. CO\u2082, CH\u2084, N\u2082O, HFCs)<\/li>\n<li>proportion of emissions subject to cap and trade (ETS) schemes<\/li>\n<li>the methodology used for the calculation and related data sources.<\/li>\n<\/ul>\n<p>It should also be specified whether the inventory includes only financially consolidated operations or whether operationally controlled entities (such as subsidiaries or joint ventures) are also included.<\/p>\n<h2><strong>Steps in the inventory Scope 1<\/strong><\/h2>\n<p>The Scope 1 inventory process must be rigorous and documented. The main steps are as follows:<\/p>\n<p>Identification of relevant sources - activities within the organisation are analysed to determine the sources of direct emissions. Each stationary or mobile installation under operational control shall be assessed individually.<\/p>\n<p>Collection of activity data - quantitative data such as fuel consumption, quantities of refrigerants used, equipment operating hours and vehicle kilometres travelled are collected. This data can be extracted from invoices, ERP systems or internal operational records.<\/p>\n<p>Application of emission factors - use internationally recognised emission factors (IPCC, GHG Protocol) or, where appropriate, specific factors provided by national authorities. The standard calculation formula is: Emissions (tCO\u2082e) = Activity quantity \u00d7 Emission factor<\/p>\n<p>Data verification and consolidation - all data used in the calculation should be retained for audit and review. It is recommended that an internal methodology be developed which can be replicated and validated periodically.<\/p>\n<h2><strong>Reporting results according to ESRS E1<\/strong><\/h2>\n<p>In the sustainability report, Scope 1 emissions should be presented in a transparent manner, together with explanations of changes from the previous year, the delineation of emissions from covered and non-ETS sources, and the link between the level of emissions and the organisation's climate objectives. The reporting should be aligned with other ESRS requirements such as DR E1-1 (climate strategy) and DR E1-9 (transition plan), if applicable.<\/p>\n<h2><strong>Example reporting Scope 1<\/strong><\/h2>\n<p>E.ON Energie Romania includes data on greenhouse gas emissions in its annual sustainability reporting, organised according to the general GHG Protocol framework. For the year 2023, the company has structured the reporting of Scope 1 emissions in a way that presents the sources, the calculation methodology and the contribution of these emissions to the total climate impact.<\/p>\n<p>Scope 1 emissions are presented as part of the total emissions inventory, quantified in tonnes CO\u2082 equivalent. Included in this category are direct emissions from the combustion of fuels in company-owned thermal power plants, diesel consumption in logistics operations, and emissions associated with company-owned vehicle fleets. Also included are emissions from refrigerant losses, where quantifiable.<\/p>\n<p>The calculation methodology is summarised in a dedicated annex and is based on emission factors provided by international sources, in particular the GHG Protocol and the IPCC. Activity data are collected from internal sources: fuel invoices, operating logbooks and automatic measuring equipment. No unfounded estimated adjustments are included and the internal verification process is mentioned as part of the operational control procedure.<\/p>\n<p><a href=\"https:\/\/www.eon-romania.ro\/content\/dam\/eon\/eon-romania-ro\/documents\/Sustainability-Report-EON-Romania-2023-EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Report <\/a>provides a numerical breakdown of Scope 1 emissions by type of gas, showing separately the contribution of CO\u2082, CH\u2084 and N\u2082O emissions. The part of the Scope 1 total that is covered by an Emissions Trading Scheme (ETS) in accordance with European regulations shall also be specified. The information shall be accompanied by methodological references and references to supporting documentation.<\/p>\n<p>Reporting also provides comparisons with the previous year. The description of emission trends shall be linked to changes in the operational structure and activity level.<\/p>\n<p>Scope 1 data is integrated into the climate performance section and not treated in isolation. The report indicates that this information is used in support of E.ON's internal decarbonisation targets and in relation to E.ON's Group Energy Strategy.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Standardul ESRS E1 \u2013 Climate Change, elaborat de EFRAG (European Financial Reporting Advisory Group), stabile\u0219te cerin\u021bele tehnice aplicabile entit\u0103\u021bilor care trebuie s\u0103 raporteze informa\u021bii privind impactul lor climatic, \u00een conformitate cu Directiva CSRD. Unul dintre principalele obiective ale acestui standard este clasificarea \u0219i raportarea emisiilor de gaze cu efect de ser\u0103 \u00een func\u021bie de sursa [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":61,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8107"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8107\/revisions"}],"predecessor-version":[{"id":8110,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8107\/revisions\/8110"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/6332"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}