Ownership of the smokestack: gas burned in YOUR boiler is Scope 1; power from the grid is Scope 2 because the fuel burns at the utility's plant. Generate that power on site and the same kWh moves into 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: