Understanding Scope 1 and Scope 2 Emissions
As sustainability reporting becomes mandatory in Singapore, companies must understand how to classify and measure greenhouse gas (GHG) emissions under internationally recognised standards. The definitions of Scope 1 and Scope 2 come from the GHG Protocol, and are also adopted under ISSB/IFRS S2 Climate-related Disclosures, which form the basis of Singapore’s climate reporting framework.
Emission Calculation Formula
Greenhouse gas emissions are generally calculated using the following formula:
**Emissions (tCO₂e)
= Activity Data × Emission Factor × Global Warming Potential (if applicable)**
Singapore-recommended emission factors are provided by:
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✔ National Environment Agency (NEA)
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✔ IPCC (where Singapore-specific factors are not available)
Scope 1: Direct Emissions + Example
Scope 1 refers to direct GHG emissions from sources owned or controlled by the company, such as:
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Fuel combustion from company vehicles
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Diesel or natural gas used in generators or boilers
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Refrigerant leakage from air-conditioning systems
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Onsite industrial process emissions
Example – Diesel Vehicle
A company-owned van uses 5,000 litres of diesel per year.
Emission factor: 2.68 kg CO₂e per litre
Emissions = 5,000 × 2.68 = 13,400 kg CO₂e
= 13.4 tCO₂e
Scope 2: Indirect Energy Emissions + Example
Scope 2 covers indirect emissions from purchased electricity, steam, heating, or cooling consumed by the organisation. In Singapore, this primarily relates to grid electricity used in offices, warehouses, or factories.
Example – Electricity Consumption
Annual electricity use: 50,000 kWh
Singapore grid emission factor: 0.408 kg CO₂e per kWh
Emissions = 50,000 × 0.408 = 20,400 kg CO₂e
= 20.4 tCO₂e
Accurately identifying and calculating these emissions is essential for compliance with Singapore’s climate reporting requirements and demonstrating environmental accountability. If your organisation needs assistance in measuring or reporting emissions, our team can support you.