Scope 1, 2 and 3 for Qatar companies, with real grid factors

Scope 1, 2 and 3 are now reporting requirements for Qatar banks, insurers and listed companies under IFRS S2. Banks will also ask their borrowers for the same numbers. The calculation is not hard. The choices behind it are where reports go wrong: boundaries, factors and what you leave out.

This guide walks through each scope, with factors you can cite and worked examples.

The basic formula

Every emissions calculation follows the same pattern:

Activity data × emission factor = emissions

Activity data is what you measured: litres of diesel, cubic metres of gas, kilowatt hours of electricity. The emission factor converts it into kilograms of CO2 equivalent. Get both right and state the source of each.

Set the boundary first

The GHG Protocol Corporate Standard lets you consolidate by equity share, financial control or operational control. Choose one and apply it to every entity. For IFRS S2 reporters, the inventory must cover the same reporting entity as the financial statements. A Qatar group with a joint venture in an industrial city and a leased head office in West Bay must decide how each is treated, and say so.

Scope 1: direct emissions

Scope 1 covers emissions from sources you own or control. In Qatar the usual sources are:

• Natural gas in turbines, boilers and heaters.
• Diesel in generators, site plant and vehicles.
• Petrol in light vehicles.
• LPG in kitchens and some process uses.
• Refrigerant leaks from chillers, split units and cold stores.
• Process emissions and flaring at industrial sites.

Factors used in our calculator, from the UK DESNZ 2025 conversion factors (100 percent mineral fuel rows, because GCC fuels carry no biofuel blend):

Fuel	Factor
Natural gas	2.08906 kg CO2e per m³
Diesel	2.66155 kg CO2e per litre
Petrol	2.33984 kg CO2e per litre
LPG	2.93936 kg CO2e per kg

DESNZ factors are consistent with IPCC 2006 defaults. If you have fuel analysis with measured carbon content, for example for your own gas supply, that is better data and should be used for formal reporting.

Refrigerants

Refrigerant leaks are often the forgotten Scope 1 source in the Gulf, where cooling runs all year. Calculate leakage from top-up records: kilograms added to systems in the year approximate kilograms leaked. Multiply by the global warming potential (GWP). Using IPCC AR5 100-year values: R-410A is 1,924, R-134a is 1,300, R-32 is 677 and R-22 is 1,760.

Example. A facility tops up 10 kg of R-410A in a year. 10 × 1,924 = 19,240 kg CO2e, or about 19.2 tonnes. That is the same as burning more than 7,000 litres of diesel.

Scope 2: purchased electricity and cooling

Scope 2 covers emissions from electricity, steam, heat and cooling you buy. IFRS S2 requires the location-based figure, using the average emission factor of the grid where you consume the power.

Which grid factor for Qatar?

Qatar’s grid is almost entirely gas-fired, with solar capacity growing. A published, citable national factor is the best choice when available. Where one is not, a widely used independent source is Ember’s carbon intensity of electricity generation, published through Our World in Data.

For 2024, that dataset gives:

Country	Grid factor (kg CO2e per kWh)
Qatar	0.58169
United Arab Emirates	0.46751
Saudi Arabia	0.69195
Oman	0.54277
Kuwait	0.6352
Bahrain	0.90224

Two notes. First, Ember uses lifecycle emission factors, which include upstream emissions. They can read higher than combustion-only factors. Second, these are averages of all generation in the country. Disclose the source and the year either way. If your utility gives you a factor, use it and say why.

The Bahrain figure is high in this dataset. Check it against utility data before relying on it.

Example. A Doha office uses 1,000,000 kWh a year. 1,000,000 × 0.58169 = 581,690 kg CO2e, or about 582 tonnes.

District cooling

Many Doha towers buy chilled water from district cooling. That is purchased cooling, so it belongs in Scope 2. Ask the provider for consumption data and an emission factor per unit of cooling. If none is available, document an estimate method, for example from the electricity used to produce the cooling, and flag it as an estimate.

Market-based Scope 2

The GHG Protocol also defines a market-based Scope 2, using contractual instruments such as renewable energy certificates. IFRS S2 requires location-based Scope 2 and information about contractual instruments that is needed to understand your emissions. If you have bought certificates, disclose them; do not use them to replace the location-based number.

Scope 3: the value chain

Scope 3 covers 15 categories of indirect emissions upstream and downstream. Qatar extended the IFRS S2 Scope 3 relief to two years, but the screening should start now.

Which categories matter depends on the business:

Business	Scope 3 categories that usually dominate
Industrial exporter	Purchased goods, upstream transport, processing and use of sold products
Real estate developer	Purchased goods (steel, cement, glass), use of sold or leased buildings
Bank	Financed emissions (category 15, investments)
Retailer	Purchased goods, transport, use of sold products
Contractor	Purchased materials, fuel and energy related activities, waste

A sensible Scope 3 approach

1. Screen all 15 categories. Use spend data and broad factors to rank them by size.
2. Focus on the top three or four. These usually make up most of the total.
3. Improve data on those. Move from spend-based to activity-based or supplier-specific data over time.
4. Disclose the method and the share of each category based on estimates.

Category 3, fuel and energy related activities, is easy to forget. It covers upstream emissions from producing the fuels and power you use and the losses in transmission. If you use lifecycle grid factors in Scope 2, make sure you do not count the upstream part twice.

A worked example for a mid-sized Qatar company

Source	Activity	Factor	Emissions (t CO2e)
Natural gas, boilers	1,000,000 m³	2.08906 kg/m³	2,089
Diesel, generators and plant	100,000 L	2.66155 kg/L	266
R-410A leakage	10 kg	GWP 1,924	19
Scope 1 total			2,374
Grid electricity, Qatar	1,000,000 kWh	0.58169 kg/kWh	582
Scope 2 total (location-based)			582

The numbers are illustrative inputs, not data from any real company. The factors are the cited ones above.

Common errors

• Mixing units. Gas bought in MMBtu or GJ, factors applied per cubic metre. Convert carefully and keep a record.
• Missing refrigerants. A big, easy source to miss in the Gulf.
• Leaving out district cooling. It is Scope 2.
• Unsourced grid factors. Always state the factor, source and year.
• Boundary drift. Sites added or dropped between years without restating the base year.
• Double counting upstream emissions when using lifecycle factors.

Next step

Get a first estimate with our Scope 1-3 calculator. It shows every factor and its source. For a full inventory ready for IFRS S2 and assurance, see our GHG inventory service and the ISSB summary.

Sources

1. GHG Protocol Corporate Accounting and Reporting Standard
2. GHG Protocol Scope 2 Guidance
3. GHG Protocol Corporate Value Chain (Scope 3) Standard
4. UK Government GHG Conversion Factors for Company Reporting 2025 (DESNZ)
5. Our World in Data, Carbon intensity of electricity generation (Ember data)
6. IFRS S2 Climate-related Disclosures

This article is general information, not legal or regulatory advice. Check the current text of each rule with the issuing authority.