Upstream leased Assets: Operation of assets leased by the reporting company (lessee) in the reporting year and not included in scope 1 and scope 2 – reported by lessee
Upstream leased assets data includes:
The scope 1 and scope 2 emissions of lessors that occur during the reporting company’s operation of leased assets (e.g., from energy use)
Optional: The life cycle emissions associated with manufacturing or constructing leased assets
Example of how to use Scope 1 and 2 calculators to work out your 3.8 emissions:
Identify which data point you need to calculate your emissions for, E.G Natural gas
Navigate to the appropriate scope data point entry E.G Scope 1
3. Make a note of any current emissions that have already been calculated: in this case 350 KG
4. Use one of the existing ESG Calculators to calculate your emissions: In this case the fuel based calculator (entered 3,000 kWh) Don't forget to click submit.
5. Look back into the emissions calculated and subtract the already existing submission (350 KG) from the new total (899 KG) which equals 549 KG. Once you have made a note of this calculation don't forget to delete the new data entry!
6. Navigate back into the Scope 3.8 data point and using the direct entry, add the emissions that you just calculated.
