Is diesel for our factory staff bus Scope 1 or Scope 3?
If the company owns or leases and runs the bus, its diesel is Scope 1. If a contractor runs the service and you pay per trip or per month, it is Scope 3 category 7, employee commuting. The invoice tells you which: fuel bills or a transport service bill.
Which records
- Own bus: fuel invoices or fuel card statements.
- Hired service: kilometres per trip and vehicle type, or the contractor's fuel figure.
- Mixed fleets: split by vehicle.
Estimate for hired buses
Daily route kilometres × working days ÷ the bus's km per litre × 2.68 kg CO2 per litre of diesel.
What Senseible does here
Senseible reads fuel invoices into a dated, fingerprinted record, so each figure shows the quantity, factor and document it came from.
Sources: GHG Protocol Corporate Standard, GHG Protocol Corporate Value Chain (Scope 3) Standard
Last reviewed 2026-10-22.