How to account emissions of leased company cars

Greenhouse Gas Protocol
1

Hi all,

For leased company cars, we typically account for the emissions from their usage under Scope 1 or 2, depending on whether they are ICE or EV, following the operational control approach.

However, on many P&L sheets we also see the expenses related to these leased vehicles. These lease costs often reflect a bundled service — including maintenance, repairs, etc.

Should we also include these emissions in Scope 3 category 3.1 (spend-based)?

Curious how others handle this — what’s your take?

Kind regards
Jelte

1 Like
2

Hi Jelte,

My take would be: yes you should include them in category 3.1 (although emissions might be small).

For me it’s very similar to e.g. a gas boiler:

  • emissions of the gas boiler are in scope 1 (if owned/controlled by the company)
  • emissions from the technician inspecting the gas boiler is in category 3.1

Best,

Kenneth