Category 8: Upstream Leased Assets
Emissions from the operation of assets leased by your company and not included in Scope 1 or Scope 2.
In brief
Scope 3 Category 8 covers emissions from the operation of assets a company leases, such as buildings, vehicles, and equipment, that are not already included in its Scope 1 or Scope 2 accounting. This category applies to lessees, and the boundary includes the Scope 1 and Scope 2 emissions of lessors during the company's use of the leased assets; the equivalent situation for lessors is covered under Category 13.
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 8 includes emissions from the operation of assets leased by your company (as lessee), such as leased buildings, vehicles, or equipment not in Scope 1 or 2.
Emission Factor Methods
Supplier-specific
Actual energy and emissions data from lessors
Average-data
Based on building type, country, EPC class, and floor area
Methods range from primary data (left) to modeled estimates (right)
Related content
Scope 3 cat. 13: Downstream leased assets
Emissions from operating assets your company owns and leases to others. A key category for property owners.
Read moreCRREM pathways for real estate: intro
CRREM provides science-based decarbonization and energy reduction pathways for real estate. What they are and how to use them.
Read moreWhat are Scope 1, 2 and 3 emissions?
The GHG Protocol splits corporate greenhouse gas emissions into three scopes. We explain what each covers and why the split matters.
Read moreReady to make progress?
Let's discuss how Selko Insights can help your organization turn sustainability goals into practical action.