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Scope 3 Downstream
Category 13: Downstream Leased Assets
Emissions from the operation of assets owned by the reporting company and leased to other entities.
GHG Protocol Reference
The following content is extracted from the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
View original GHG Protocol Standard (PDF)Selko Emissions
Category 13
Selko Emissions
Category 13 covers emissions from operation of assets owned by your company but leased to other entities (as lessor). Relevant for real estate and equipment leasing companies.
Emission Factor Methods
Tier 1
Supplier-specific
Actual energy and emissions data from lessees
Tier 2
Average-data
Based on building type, country, EPC class, and floor area
Methods range from primary data (left) to modeled estimates (right)