Scope 1 covers the direct emissions from sources that the company controls physically: natural gas in boilers, heating oil, fleet fuel, refrigerant leaks and industrial processes. It is generally the easiest Scope to measure, because the data is in energy bills and fleet records. For a service-sector company, it often accounts for 5 to 15% of the total footprint. For an industrial company whose processes rely on combustion, it can reach 30 to 50%.
Read the source article: Bilan Carbone® method: what it measures and how to run one