Scope 2 — the emissions are direct (Scope 1) only for the power plant that burns the fuel. If you generate power on site from gas, that gas IS your Scope 1.
From our guide: Scope 1 Emissions — full context, charts and sources there.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets: