Scope 1: Heating & facility fuel use

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, Heating & facility fuel use, is a source of Scope 1 emissions, as defined by the GHG Protocol.

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 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 or weight of the combusted fuel, or energy consumed..
• Emission factor: Cozero provides a default fuel emission factor but users can also enter supplier-specific emission factors.

⚠️ Note on gaseous fuel inputs in volumetric units

Gaseous fuel inputs in volumetric units, such as natural gas in m³, can vary significantly based on the measurement temperature and pressure. Following emission factor database standards, Cozero's emission factors for gaseous fuels are given in normal cubic meters (Nm³), meaning gas volume at 0 °C and 1013.25 mbar. It is important to align your input data to this assumption.

Always refer back to data from your supplier to ensure the correct input format. Invoicing data, especially in continental Europe, typically provides the data in Nm³. However, this can vary regionally and based on supplier conventions. Similarly, if measurements are taken directly from gas meters, the reading is at the temperature and pressure in the pipe rather than at 0 °C and 1013.25 mbar, and must be converted.

Inaccuracies can be avoided altogether by inputting data in energy units (e.g., kWh) directly, as this is most commonly available from invoicing details and removes measurement inaccuracy entirely.

If you're unsure which basis your data is on, or need help converting your input data, please contact our support team who are ready to help you.

How to report emissions in Cozero?

• Step 1: Select the category "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
• Step 6: Select the appropriate data quality
• Step 7: Select the country from which the data was procured

Cozero will automatically calculate the emissions for the quantity of fuel entered.

2b. Direct CO2e entry

Users can enter the amount of emissions in CO2e directly in the Log. Make sure of the accuracy of data used in this estimation.

2c. Net vs. gross calorific value (CV) - which unit to use?

If you report fuel consumption in energy units (kWh, GJ, MWh), you will need to specify whether your data is based on gross CV or net CV. This distinction does not apply to volume or weight units (e.g. m³, litres, kg), so if you input fuel data that way, no action is needed.

What is calorific value?

Calorific value (CV) measures the thermal energy released when a fuel is burned. There are two conventions:

Gross CV (also called higher heating value) includes the latent heat from water vapour produced during combustion.
Net CV (lower heating value) excludes texcludes the latent heat from water vapor, and measures only the amount of available heat energy released during combustion

Because emission factors and energy conversion factors differ between the two bases, inputting data without specifying the CV basis can introduce an inaccuracy of up to ~10% in your emissions calculation.

What does this mean in Cozero?

When entering fuel consumption data in energy units, you will see two unit options, for example:

kWh (Gross CV)
kWh (Net CV)

Select the one that matches how your data was measured. Your supplier invoice or energy report is the best source for this information.

How do I know which applies to my data?

In the EU and UK, gross CV is the most common basis — invoices are typically required to include gross CV data, though net CV figures are increasingly shown alongside them.
If you are unsure, check with your energy supplier.
As a conservative fallback: net CV results in slightly higher emissions, making it the more cautious choice. When the CV basis is unknown, net CV can be used as an assumption. It generally yields slightly higher emissions, so you won't understate the result. However, you should flag the deviation in your internal systems.and where the deviation could be material, confirm the basis with the data provider, or consider other available data formats.

Existing log entries: Data previously entered in unspecified kWh (without a CV basis) will remain as-is. When updating or adding entries going forward, you will need to select the appropriate CV unit. If you need to clarify the CV basis for existing data, please contact your Cozero account manager.

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 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 should be considered separately. These GHGs released from the burning of biofuel should not be treated as conventional Scope 1 emissions because it is seen as part of a natural carbon cycle.

To ensure a comprehensive understanding of all potential CO2 sources and to maintain transparency, these extra CO2 emissions resulting from the burning of biofuels should be 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.