Facility fuel use covers direct (Scope 1) emissions from the combustion of solid, liquid or gaseous fuel in company facilities e.g. for use of heating, in boilers, combustion turbines, process heaters and incinerators. Fuel sources can be purchased or generated by the company and include natural gas, liquified petroleum gas (LPG), gas oil (aka red diesel), and coal products.
1) How this category aligns with carbon accounting standards
The Cozero category, Facility fuel use, is a source of Scope 1 emissions, as defined by the GHG Protocol. All emission calculation methodologies follow the requirements for this Scope of emission accounting.
The GHG Protocol Corporate Standard
The GHG Protocol Corporate Standard
The GHG Protocol Corporate Standard is an internationally-recognized go-to standard for estimating and reporting corporate GHG emissions. GHG emissions are categorized into three Scopes. For further information see here.
Scope 1 includes direct GHG emissions that originate from sources that are owned or controlled by the reporting company, e.g. generation of electricity, heat and steam, physical or chemical processing, transportation of materials and fugitive emissions. They are the most important source of emissions because they are the direct result of companies’ activities.
2) Calculation methods
Here are the various calculation methods available in Cozero Log for calculating Scope 1 emissions from Facility fuel use. Users should choose the method that is the most appropriate to the data available to them, to their business goals and the significance of the emissions of the category.
2a. Fuel consumption method
Emissions are estimated by collecting data on the quantity of fuel used within the company’s facilities during the reporting period and multiplying by the relevant emission factor.
Activity data: volume of fuel used in kWh. Cozero Log provides conversion of other units.
Emission factor: Cozero Log provides a default fuel emission factor but users can also enter supplier-specific emission factors.
How to report emissions in Cozero?
Step 1: Select the Log called "Facility fuel use"
Step 2: Select the subcategory (type of fuel) you want to report on
Step 3: Select “Fuel consumption” as calculation method
Step 4: Select the activity data source
Step 5: Enter the amount of fuel consumed and where the data was procured from
Cozero Log will automatically calculate the emissions for the quantity of fuel entered.
2b. Direct emissions input
Users can enter the amount of emissions in CO2e directly in the Log. Make sure of the accuracy of data used in this estimation.
3) Modeled categories
In the category of Facility fuel use, there are additional emissions relating to the upstream value chain impact from the fuel or electricity purchased and consumed. As a result, additional calculations are required. Cozero Log automatically calculates these emissions for your convenience, however it is important to understand the allocation of these emissions.
For fuel:
Upstream emissions of purchased fuels: Relating to the extraction, production, and transportation of fuels consumed by the reporting company.
For biofuel (out of scope emissions):
CO2 emissions resulting from the combustion of biofuels (so called biogenic emissions) need to be reported separately. Unlike fossil fuels, where CO2 emissions are accounted for within Scope 1, the emitted CO2 from biofuels is considered as zero under Scope 1. Scope 1 mainly covers emissions of greenhouse gasses like Nitrous Oxide (N2O) and Methane (CH4) that are directly produced by an entity's activities. However, when biofuels are burned, they do release CO2 into the atmosphere. This CO2 is not treated as a conventional Scope 1 emission because it's seen as part of a natural carbon cycle.To ensure a comprehensive understanding of all potential CO2 sources and maintain transparency, these extra CO2 emissions resulting from the burning of biofuels are reported separately. This is to provide a holistic view of the carbon impact associated with different fuel types, including those that are environmentally considered more favorable like biofuels.
4) Where can I find the relevant data?
Activity Data:
Internal data systems (e.g. invoices for fuels, utility bills)
Purchasing records
4.1 Example invoicesBe sure to differentiate between a gas invoice (allocation facility fuel use, scope 1) and district heating (scope 2, purchased heat).
To find out more about data collection, you can refer to the article about Data Sourcing.