This module is designed for reporting companies (acting as lessors) that lease assets to other entities. It allows you to calculate and report emissions associated with the operation of leased assets not already included in Scope 1 or Scope 2 emissions. It's applicable in scenarios such as:
If you lease out vehicles, machinery, or other assets to other entities.
When you need to account for emissions for part of the year an asset was leased out, reflecting the actual time the asset was under lease.
This module does not cover emissions linked to buildings. For leased buildings, refer to the building module.
Data Required
To effectively use this module and ensure accurate emissions calculations, you'll need to gather specific data based on the type of leased asset. The information to provide includes:
For Motorized Vehicles and Industrial Machines:
The nature of the leased asset.
The total number of days the asset was rented out during the reporting year (expressed as a ratio: Number of days rented/365).
For Other Types of Assets :
Estimate the energy consumed by the asset during its rental period.
Specify the nature of this energy consumption (whether it's fuel or electricity).
Step-by-step guide
Select the appropriate category for your asset: Clearly identify whether your asset is a motorized vehicle, an industrial machine, or another type of asset.
Click on the "+ Add Row" button
Provide Specific Data:
If your asset is a motorized vehicle or an industrial machine: Select the "Type" of your asset. Ex: Average car. Then in "Quantity", fill in the ratio of days leased over the year (1 if the asset was leased the whole year).
For other assets: Select the "Type" of energy consumed (electricity, fuel, gas, etc.) Estimate the energy consumption during the rental period and categorize it appropriately as fuel consumption or electricity use. You may need to request fuel or mileage data from your lessees to calculate emissions accurately.
Click on "Save"
🚨 Double counting
Only provide one type of energy consumption data for each asset—either the volume of fuel in liters (for the "Fuel & gas in Volume" section) or the quantity of energy consumed in kWh (for the "Fuel & gas in kWh" section).
Ensure that emissions are not reported in both this category and others (such as Category 11 for sold products), to avoid double counting.
By carefully following these guidelines and entering the correct data, you will be able to accurately calculate and report emissions from downstream leased assets, contributing to a comprehensive understanding of your company's overall environmental impact. This approach ensures compliance with reporting standards and helps in identifying opportunities for emissions reduction in leased assets operations.