Fuel you burn in vehicles and equipment inside your Scope 1 and 2 boundary is Scope 1. Under financial control, that means vehicles and equipment you own or hold on a finance lease. Fuel burned on your behalf by someone else is usually Scope 3.
What you need
Litres, by fuel type, for the period.
Fuel card exports are the best source. They give you volume, date, site and fuel type in one file.
If you only have spend, you can calculate from that, but the result is weaker. Move to volume when you can.
Which fuel is yours
Situation | Scope |
Vehicles you own, or hold on a finance lease | Scope 1 |
Vehicles on an operating lease that you drive and fuel | Scope 1 under operational control. Category 8 under financial control or equity share, even though you buy the fuel |
Equipment you own on your sites, such as forklifts and generators | Scope 1. Leased or dry-hired equipment follows the lease rules |
Employee's own car, reimbursed per kilometre | Scope 3, business travel |
A contractor's vehicle doing your work | Scope 3: Category 1, or Category 4 for transport you pay for |
A company electric car charged at an employee's home | Scope 2 if the car is in your Scope 1 and 2 |
The test is whether the vehicle or equipment is in your boundary, not who paid for the fuel. Under financial control, that means you own it or hold it on a finance lease. See Test whether a site or asset is in your Scope 1 and 2 and Leased premises, vehicles and equipment.
Blended fuels
E10 is ethanol blended into petrol. B20 is biodiesel blended into diesel.
Check whether a factor exists for the blend before you split it. If it does not, either apply the blend ratio across two factors, or use the base fuel factor and note the assumption.
Record the approach.
Contractor fuel
Fuel burned by a contractor in equipment the contractor owns or leases is theirs to report as Scope 1. In your inventory it is part of the service you buy: Category 1 if you expense the work, Category 2 if you capitalise it.
If the equipment is yours and the contractor supplies only the operator, the fuel is your Scope 1. See Scope 1 and 2 edge cases: vehicles, contractors and electricity losses.
Electric vehicles
Electricity for a vehicle inside your Scope 1 and 2 boundary is Scope 2, not Scope 1.
Charged at your site, it is already in your site electricity. Do not count it twice.
Charged at an employee's home, it is Scope 2, because the vehicle is in your boundary. Estimate it from distance and the vehicle's energy use, and record the method.
For an electric vehicle on an operating lease under financial control, all its charging is Category 8.
Charged at a public charger, treat it as purchased electricity.
Getting it into Avarni
Upload litres by fuel type against a Method configured for mobile or stationary combustion. Map the site using a vehicle registration or a cost centre so the fuel lands at the right facility. See Set up your entities and facilities.
If your fuel card export names the site, map that instead.