Corporate Value Chain (Scope 3) Accounting and Reporting Standard says: "This category [2] includes all upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company in the reporting year. It also says that production of vehicles purchased or acquired by the reporting company account for the upstream emissions in Scope 3, category 2.
Based on the protocol, I understand that if a company purchase a car, all emissions associated with its production are included in category 2. But what does the word aquire mentioned in the quote above mean? If a company leases a car, will the emissions associated with its production also be included in category 2? If a company becomes a lessee of a car, will the emissions associated with its production also be shown in category 2 or will they be shown in the lessor’s emissions? And if the company is a lessor, will all cars purchased by it and delivered to lessees be shown in category 2?
Please explain how to settle emissions from leased assets (not from their use, i.e. fuel and electricity consumption, but from their production).
Thanks in advance for any answers or thinking along!
Mikołaj