Fuel and charging cards linked to vehicles that are not leased or owned by the reporting company

General
1

Hi everyone,

In which category do you include emissions linked to fuels/electricity that are financed with a fuel/charging card from the reporting company, but consumed in a vehicle that is not leased or owned by that company?

Take the example of the fuel card. If we look at the definition of the GHG Protocol for mobile combustion, emissions should be included in this category if they result from "owned or leased mobile sources (both on-road and non-road vehicles)”. Based on this statement, I would be inclined to calculate the emissions in my question in scope 3.

However, the company still chooses to supply these fuels, which means that it does have a certain influence on the fuels consumed (argument to include the emissions in my question in scope 1). On the other hand, the company cannot change the fuel type of the car through fuel cards (argument to include the emissions in my question in scope 3).

How do you deal with this? Thank you in advance for sharing your insights.

2

I risk to say scope 3 category 6, without additional information.

Sounds like an employee car, but instead reimbursement they have a fuel card from the company.

Make sense?

3

I would agree that it does indeed fall under Scope 3 (employee commuting and/or business travel). It’s very similar to a train pass or other travel expenses paid by the employer (i.e., the employer pays for it but has no control over the fuel/vehicle used). To include it in Scope 1, the level of control must be greater (i.e., the employer can choose the type of vehicle) - assuming you use a control approach.

That being said, I also believe you can have a more “activist” approach and include it in scope 1 to push the company away from it. As long as you properly document it (and are consistent over time).