Definition
Direct greenhouse gas (GHG) emissions that occur from sources owned or controlled by the company (e.g., fuel, natural gas).
Further information
Examples of this type of emissions are:
- those derived from vehicle displacement
- those caused by the consumption of fossil fuels in fixed installations: boilers, heaters, ovens, incinerators, burners, etc.
- those produced by refrigeration and air conditioning
These emissions are measured in tons of CO2 equivalents (TnCO2e).
Related concepts
Legal frame
- Comission Delegated Regulation (UE) 2023/2772 - European Sustainability Reporting Standards (ESRS).
- Directive (UE) 2022/2464 - Corporate Sustainability Reporting Directive (CSRD).
Update date: May 2025
