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