Requirements and guidelines according to the GHG Protocol
Category 3.13 of the Greenhouse Gas (GHG) Protocol includes all indirect GHG emissions arising from leased assets that are rented or leased by the reporting company to other companies or individuals.
Key requirements
Source identification: Companies should record all leased assets that cause emissions during their use, e.g. buildings, vehicles, machinery or IT infrastructure.
Recording methods: Calculations can be based on the energy consumption of the leased assets or on average values from industry-specific benchmarks.
Emission factors: Use of standardized emission factors from recognized databases such as IPCC, Ecoinvent or national environmental authorities.
Reporting period: Recorded emissions should be aggregated and reported over the entire lease term.
Units: Emissions should be documented per leased asset in kg CO2e per unit of use (e.g. kWh, operating hours, kilometers driven).
Recording in NetCero
Follow these steps to record emissions from downstream 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 lessees or industry organizations.
Document usage data: Record typical consumption values or expected usage directly in the table within the activity - based on contract data or industry statistics.
Automatic Emission Calculation: NetCero calculates the emissions per unit of use and integrates them into the overall balance.
Examples of emissions from downstream leased assets
Example 1: Leased office space
A company leases office space with an annual electricity consumption of 100,000 kWh. If the emission factor for electricity is 0.4 kg CO2e/kWh, the emissions are:
100,000 kWh x 0.4 kgCO2e/kWh = 40,000 kgCO2e (40 tCO2e)
Example 2: Hiring out production machinery
A company rents out machines with an annual energy consumption of 500,000 kWh. If the emission factor for electricity is 0.5 kg CO2e/kWh, the emissions amount to
500,000 kWh x 0.5 kgCO2e/kWh = 250,000 kgCO2e (250 tCO2e)
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