Almost every ESG conversation eventually reaches the same question: what is your carbon footprint? To answer it credibly, you need to know what the “scopes” mean and which data sits behind each one. This guide covers the two scopes most organisations start with.

The three scopes in one minute

The GHG Protocol, the most widely used method for corporate emissions accounting, groups emissions into three scopes:

  • Scope 1: direct emissions from sources you own or control.
  • Scope 2: indirect emissions from the energy you buy, such as electricity and district cooling.
  • Scope 3: all other indirect emissions in your value chain, from purchased goods to business travel and the use of your products.

Scope 1 and Scope 2 are where most organisations begin, because the data is under your control and usually already exists.

What counts as Scope 1

Typical Scope 1 sources for a UAE business:

  • Vehicles you own or lease and control: petrol and diesel for company cars, vans and trucks.
  • Stationary combustion: diesel generators, gas-fired boilers, kitchen LPG.
  • Refrigerant leaks: top-ups for air-conditioning, chillers and cold rooms. These are often overlooked, and some refrigerants have a very high warming effect.
  • Process emissions: specific to some industrial activities.

Data you need: fuel cards and invoices, generator logs, gas delivery notes, and maintenance records showing refrigerant type and quantity added.

What counts as Scope 2

Scope 2 covers the emissions created when your purchased energy was generated:

  • Electricity from the grid (for example DEWA, ADDC or SEWA bills).
  • District cooling purchased from a cooling provider.
  • Purchased heat or steam, where relevant.

Data you need: 12 months of utility bills or meter readings for every site in your boundary, including shared buildings where you pay a service charge for energy.

The GHG Protocol asks for Scope 2 to be reported in two ways where possible: a location-based figure using the average emissions of the grid, and a market-based figure reflecting any specific energy contracts or certificates you buy.

The calculation itself

The core arithmetic is simple:

Activity data × emission factor = emissions (in tonnes of CO₂e)

For example, litres of diesel burned multiplied by the emission factor for diesel, or kWh of electricity multiplied by the grid emission factor. The hard part is not the maths. It is making sure the activity data is complete, the factors are appropriate and documented, and someone else could follow your work.

Five rules for a baseline you can defend

  1. Define your boundary first. Which companies, sites and vehicles are included, and why.
  2. Use a full year. Twelve consecutive months, so seasonal swings in cooling and fuel are captured.
  3. Keep every source document. Each number should trace back to a bill, log or invoice.
  4. Record your factors and their sources. Note which emission factors you used and where they came from.
  5. Flag estimates clearly. Where data is missing, estimate transparently and note how.

Common gaps we see

  • Refrigerant top-ups missing because they sit in maintenance contracts, not finance systems.
  • Generator diesel excluded because it is bought in cash or through a landlord.
  • Sites in shared buildings where energy is hidden inside the service charge.
  • Company vehicles counted, but leased or pooled vehicles forgotten.

From baseline to progress

A baseline is a starting point, not the finish line. Once you know where emissions come from, you can set realistic reduction actions, assign owners and track progress each year. That also prepares you for the UAE’s emissions reporting requirements under Federal Decree-Law No. 11 of 2024.

Recall builds Scope 1 and Scope 2 baselines with the data structures, documentation and dashboards to repeat them every year. Discuss your ESG requirements with us.