This article helps you complete the Downstream leased assets module.
This module is designed for reporting companies acting as lessors that lease assets to other entities. It allows you to calculate and report the emissions associated with the operation of leased assets that are not already included in Scope 1 or Scope 2 emissions. It applies in scenarios such as:
When you lease vehicles, machinery, or other assets to other entities.
When you need to account for emissions for part of the year during which an asset was leased.
This module does not cover emissions related to buildings. For leased buildings, please refer to the Buildings module.
1. Required data To use this module effectively and ensure accurate emissions calculations, you will need to gather specific data depending on the type of leased asset. The information to provide includes:For motor vehicles and industrial machinery:
The type of leased asset.
The total number of days during which the asset was leased over the reporting year, expressed as a ratio: number of leased days / 365.
For other types of assets:Estimate the energy consumed by the asset during the leasing period.
Specify the type of energy consumption, whether fuel or electricity.
2. Step-by-step guide 1.Select the appropriate category for your asset: Clearly identify whether your asset is a motor vehicle, industrial machinery, or another type of asset.
Click the “+ Add row” button. 3.Provide the specific data: 1.If your asset is a motor vehicle or industrial machinery: Select the “Type” of asset. Example: average car. Then, in “Quantity”, enter the ratio of days leased over the year (1 if the asset was leased for the full year).
For other assets: Select the “Type” of energy consumed (electricity, fuel, gas, etc.). Estimate the energy consumption during the leasing 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 “Save”.
🚨 Double counting
- Only provide one type of energy consumption data for each asset — either the fuel volume in liters (for the “Fuel & gas in volume” section) or the amount of energy consumed in kWh (for the “Fuel & gas in kWh” section).
- Make sure emissions are not reported both in this category and in others (such as Category 11 for sold products), in order 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 reporting compliance and helps identify opportunities to reduce emissions in leased asset operations.