GHG Protocol Scope 1 and 2, measured from the meter up
The GHG Protocol Corporate Standard is the most widely used method for corporate greenhouse gas inventories. Scope 1 covers direct emissions such as on-site fuel combustion, and Scope 2 covers purchased electricity, steam, heat and cooling, reported location-based and market-based. Aqueduct supplies the activity data: metered fuel and electricity by site, with factors recorded and a trail from meter to total.
What the GHG Protocol asks for in Scope 1 and 2
The Greenhouse Gas Protocol, developed by the World Resources Institute and the World Business Council for Sustainable Development, sets the global accounting standards behind most corporate carbon reporting. The Corporate Standard asks a company to set an organizational boundary using equity share, financial control or operational control, set an operational boundary across scopes, choose a base year and keep a consistent inventory. Frameworks such as CDP, CSRD, SECR, BRSR and ISSB build on it.
Scope 1 is direct emissions from sources the company owns or controls, such as boilers, generators, furnaces, company vehicles and refrigerant leaks. Scope 2 is indirect emissions from purchased electricity, steam, heat and cooling. The Scope 2 Guidance requires dual reporting: a location-based figure using grid average factors and a market-based figure reflecting contracts and certificates. Emissions are activity data multiplied by emission factors, so the quality of activity data drives the quality of the inventory. The GHG Protocol is revising parts of its standards, so check the current guidance.
Scope 1 and 2 requirements and the evidence Aqueduct supplies
Aqueduct supplies measured activity data. Your carbon team owns boundaries, factors and the inventory.
| Requirement | Evidence needed | How Aqueduct supplies it |
|---|---|---|
| Stationary combustion (Scope 1) | Fuel burned in boilers, generators and furnaces by site | Gas meters, fuel flow meters and generator energy read per site and period |
| Refrigerants and vehicles (Scope 1) | Refrigerant top-ups and vehicle fuel | Not measured by Aqueduct; these come from service logs and fleet records |
| Purchased electricity (Scope 2) | Consumption by site for the reporting period | Utility and sub-meters by site, with interval data and bills reconciled |
| Purchased heat, steam and cooling (Scope 2) | Energy received from district systems | District heating and cooling energy meters read over M-Bus or Modbus |
| Location-based factors | Grid average factors by region | Grid carbon factor applied per site, with source and year shown next to each figure |
| Market-based method | Contractual instruments and residual mix factors | Metered consumption your team pairs with contracts and certificates |
| Base year and recalculation | A consistent base year and records of structural changes | Historical data by site so the base year can be rebuilt when sites are added or sold |
| Data quality and verification | Evidence that activity data is complete and accurate | Coverage, estimation flags and meter-to-total exports for your verifier |
How to prepare a Scope 1 and 2 inventory for verification
Set the boundaries
Choose the consolidation approach and list every site and source in scope.
Build the source register
Map each emission source to a meter, a bill or a record. Aqueduct's meter register covers the metered sources.
Collect activity data
Pull energy and fuel by site for the year, with gaps and estimates flagged rather than hidden.
Apply factors and calculate
Record each factor's source and year, calculate location-based and market-based Scope 2 and total by scope.
Verify
Give your verifier the trail from meter readings to totals, with methods and assumptions documented.
What stays with your carbon team
An inventory is a set of decisions. Aqueduct supplies measured activity data.
Boundaries and methods
Consolidation approach, base year policy and factor choices are decisions your team documents.
Scope 3
Value chain emissions come from procurement, logistics and supplier data outside Aqueduct.
Verification
Third-party verifiers give assurance. Aqueduct does not verify inventories.
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
Scope 1 is direct emissions from sources you own or control, such as boilers and generators. Scope 2 is indirect emissions from purchased electricity, steam, heat and cooling. Aqueduct meters the energy behind both.
Location-based uses average grid factors for where the energy is consumed. Market-based reflects the contracts and certificates you buy. The GHG Protocol asks for both.
Aqueduct applies grid carbon factors to metered electricity and shows carbon alongside energy, with the factor source and year. Your carbon team decides final factors and methods for the inventory.
No. Refrigerant emissions come from service records and top-up logs. Aqueduct can flag equipment behavior that suggests a refrigerant problem, but it does not measure refrigerant mass.
Bills can be late, estimated or cover odd periods. Metered data gives complete, period-aligned consumption by site, which improves accuracy and makes verification easier.
Yes. The GHG Protocol is revising parts of its standards, including Scope 2 guidance. Check the current status before you change methods.
See Aqueduct on your own facility.
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