Activity data·Energy & fuels
How to measure emissions from Liquid fuels
Liquid fuels covers fossil liquids such as diesel, petrol, kerosene and fuel oil combusted in equipment, generators or stationary plant that your organisation owns or controls. It's reported under Scope 1 for direct combustion and Scope 3 Category 3 for the upstream extraction and refining of the fuel. This category is distinct from business travel road, which covers fuel used specifically for employee business trips rather than stationary combustion assets.
- Scope
- Scope 1 and Scope 3 Category 3
- What activity data you need
- kWh, tonne, litre, £ Spend
- Activity data
- Energy & fuels
What counts as Liquid fuels
Liquid fuels are fossil-derived liquids — diesel, petrol, kerosene, fuel oil and similar — combusted in generators, boilers, plant or owned vehicles under the organisation's operational control. It excludes biofuels and biofuel blends, which are tracked separately due to their different treatment of biogenic carbon. Only fuel actually burned counts; fuel held in storage or purchased for resale is excluded until combustion occurs.
Liquid fuels sits alongside gaseous and solid fuels in the energy and fuels cluster, distinguished purely by physical state at the point of combustion — diesel and kerosene here, LPG and propane under gaseous fuels, coal and coke under solid fuels. A common double-counting risk is fuel used in company vehicles: decide whether owned-vehicle diesel is tracked under liquid fuels or under a dedicated fleet or business travel line, and apply that choice consistently so the same litres aren't counted twice. Liquid fuel combustion is Scope 1, while extraction, refining and transport of the fuel upstream is Scope 3 Category 3. Where a fuel is a blend — such as diesel with a biofuel component — check whether your platform expects the blend reported as a single line or split into fossil and biogenic shares.
How to collect the data
Fuel delivery notes and supplier invoices, typically in litres or tonnes, are the most reliable source for bulk deliveries to storage tanks. For smaller or ad hoc purchases, fuel card statements or receipts can be aggregated by site or asset. Where volumes aren't tracked directly, £ or $ spend on fuel can be used as a fallback, though it should be replaced with litre or tonne data as soon as practical.
What activity data you need
Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.
- kWh
- tonne
- litre
- £ Spend
Which emission scope it falls under
Liquid fuels activity data typically maps to Scope 1 and Scope 3 Category 3 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.
By emission scope
Compliance frameworks
Sub-types available in the platform
All 19 sub-types available in the platform.
- Aviation spirit
- Aviation turbine fuel
- Burning oil
- Coke and refined petroleum products: Average: UK
- Crude petroleum: Average: UK
- Diesel (100% mineral diesel)
- Diesel (average biofuel blend)
- Fuel oil
- Gas oil / red diesel
- Lubricants
- Marine fuel oil
- Marine gas oil
- Naphtha
- Petrol (100% mineral petrol)
- Petrol (average biofuel blend)
- Processed fuel oils - distillate oil
- Processed fuel oils - residual oil
- Refinery miscellaneous
- Waste oils
Common questions
- How do I separate liquid fuel used in owned vehicles from business travel fuel?
- Pick one home for vehicle fuel — either liquid fuels or your business travel road category — and use it consistently across all owned and leased vehicles so the same fuel purchases aren't reported twice.
- Does heating oil for an owned building count as a liquid fuel?
- Yes, heating oil, kerosene and similar fuels combusted in boilers or heaters at sites you own or control are reported under liquid fuels.
- How should I report a diesel blend that includes a biofuel percentage?
- Check whether your reporting approach expects blended fuels reported as a single combined volume or split into fossil and biogenic components, and apply the same treatment consistently across all blended fuel purchases.
- What if fuel is stored in a tank and used gradually across the year?
- Base activity data on fuel delivered and invoiced during the reporting period, or on metered or dip-stick tank readings, rather than assuming a flat consumption rate across all months.
- Should fuel used in backup generators be included?
- Yes, fuel combusted in backup or standby generators at owned or controlled sites counts as liquid fuel activity data, even if usage is infrequent or emergency-only.
By industry
Industries where this is material
Next step
Start benchmarking your Liquid fuels footprint
Apply matching emission factors in Compare Your Footprint and compare your footprint against sector peers.
Related in this cluster·Energy & fuels