Greenhouse Gas Emissions: Direct (Scope 1) (OI4112)

This metric is intended to capture the amount of greenhouse gases emitted directly from sources owned or controlled by the organization during the reporting period. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools).

The Greenhouse Gas Protocol (GHG Protocol) classifies direct emissions as "Scope 1" emissions. The GHG Protocol, the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, defines direct emissions as emissions from sources that are owned or controlled by the reporting entity. For more information on the GHG Protocol, organizations should refer to the following:

• Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards)
• Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools)

Direct GHG emissions come from sources that are owned or controlled by the reporting organization. For example, direct emissions related to combustion would arise from burning fuel for energy within the reporting organization's operational boundaries.

Organizations are also encouraged to report Greenhouse Gas Emissions Strategy (OI8237).

In some contexts, this metric can serve as an indicator of whether the outcome being sought by an investor or organization is occurring (the WHAT dimension of impact). For more on the alignment of IRIS metrics to the five dimensions of impact, see IRIS+ and the Five Dimensions of Impact (https://iris.thegiin.org/document/iris-and-the-five-dimensions/). No single metric is sufficient to understand an impact; rather, metrics are selected as a set across all dimensions of impact. When possible, the selection of metrics to measure and describe the five dimensions should be based on best practice and evidence.