How to include emissions generated by leased assets (real estate, fleet, etc)?

General
1

How to include emissions generated by leased assets (real estate, fleet etc)?

When are the emissions in the scope 1 of the lessee/customer?

  • Always?
  • Only if financial lease? (on balance)
  • Never?
  • Non of the above?

When are they in the scope 3 of the lessee/customer?

  • Always?
  • Only if operational lease (off balance)
  • Never?
  • Non of the above?

When are the emissions in scope 1 of the lessor/Lease?

  • Always?
  • Only if operational lease?
  • Never?
  • Non of the above?

Thanks for your response!

2

Hi Liesel,

Are you familiar with Appendix on p.124 of ‘Corporate Value Chain (Scope 3) Accounting and Reporting Standard’ of the GHG Protocol? I think that covers your questions.

Hope this helps.
Steven

1 Like