Accounting for emissions from department store counters

Hello! I have a question on accounting for emissions associated with department store counters.

We have are working with a client who has counters in various departments store where they sell their products. They obviously do not have financial or operational control over the space that they use. In addition to this, the operations are being handled by the department store (i.e. personnel are department store employee etc etc).

So my questions are:

  • Should the client account for these emissions?
  • If they should, what category should I account for emissions associated with the operation of this stand? My initial thoughts are accounting for them in Category 8

Thanks in advance!