Category 13: Downstream Leased Assets
Emissions from the operation of assets owned by the reporting company and leased to other entities.
In brief
Scope 3 Category 13 covers emissions from the operation of assets a company owns and leases out to other entities, that are not already included in its Scope 1 or Scope 2 accounting. This category applies to lessors, and the boundary includes the Scope 1 and Scope 2 emissions of lessees during their use of leased buildings, vehicles, or equipment; the lessee's own perspective is covered under Category 8.
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 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
Supplier-specific
Actual energy and emissions data from lessees
Average-data
Based on building type, country, EPC class, and floor area
Methods range from primary data (left) to modeled estimates (right)
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