Requirements and guidelines according to the GHG Protocol
Category 3.8 of the Greenhouse Gas (GHG) Protocol includes all Indirect emissions from the use of leased assets operated by the reporting undertaking but neither owned nor controlled by it. This includes, for example, leased office space, production facilities or vehicles that are not included in Scope 1 or Scope 2.
Important requirements
Source identification: Companies should identify all rented or leased assets that are used for business operations.
Recording methods: Calculations can either be based on the energy consumption of the assets or via financial expenditure (spend-based).
Emission factors: Use of standardized emission factors from recognized databases such as DEFRA, GHG Protocol or national environmental authorities.
Reporting period: The recorded emissions should be synchronized with the leasing contracts and periods of use of the leased assets.
Units: Emissions should be documented per asset in kg CO2e per unit of use (e.g. kWh for energy consumption or km for vehicles).
Recording in NetCero
Follow these steps to record emissions from pre-leased assets in NetCero:
Create activity: record all relevant leased assets as separate activities in the system.
Assign responsibility: Designate a person responsible for data entry and maintenance.
Assign data entry object: Assign each activity to the correct business unit to ensure clear allocation.
Select emission factors: Users standardized emission factors from the NetCero database or external sources.
Define your own emission factors: Add company-specific factors if more accurate data is available from leasing providers.
Document usage data: Record energy consumption, operating hours or kilometers driven directly in the table within the activity - based on invoices or measured values.
Automatic emission calculation: NetCero calculates the emissions per leased asset and integrates them into the overall balance sheet.
Examples of emissions from pre-leased assets
Attention!
As a rule, emissions from electricity and heat are to be recorded in Scope 2 and fuels from the vehicle fleet in Scope 1. However, if it can be reasonably argued that there is no operational control over the leased space, vehicles or machinery, these emissions can be reported in Scope 3.
Example 1: Rented office space
A company uses rented office space with an annual electricity consumption of 50,000 kWh. If the emission factor for electricity is 0.4 kg CO2e/kWh, the emissions amount to
50,000 kWh x 0.4 kgCO2e/kWh = 20,000 kgCO2e (20 tCO2e)
Example 2: Leasing vehicles
A company leases 10 company vehicles with an annual mileage of 20,000 km each. If the emission factor for gasoline vehicles is 0.18 kg CO2e/km, the emissions are
20,000 km x 0.18 kgCO2e/km = 36,000 kgCO2e (36 tCO2e)
Example 3: Leased production machinery
A production company uses leased machines with an annual energy consumption of 200,000 kWh. If the emission factor for electricity is 0.5 kg CO2e/kWh, the emissions amount to
200,000 kWh x 0.5 kgCO2e/kWh = 100,000 kgCO2e (100 tCO2e)
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