Description:
This category captures GHG emissions linked to assets leased by the company (offices, warehouses, factories, equipment, etc.) where emissions are not already accounted for under Scope 1 or Scope 2.
Enter spent data (local currency) for rent and related charges. G0M applies spend-based emission factors to convert the financial values into tCO₂e. This ensures that leased assets are consistently reported, even if energy consumption data is not available from the landlord.
What to include:
Rent payments for office buildings, warehouses, and production facilities.
All charges bundled with rent (heating, cooling, water, maintenance, building services).
Other leased facilities or equipment where no direct energy consumption data is available.
What not to include:
Energy consumption data already reported under Scope 2 (to avoid double counting).
Company-owned assets (covered in Scope 1 & 2).
Vehicles leased for employee use (covered under Scope 3.6 – Business Travel or 3.7 – Employee Commuting).
Estimation Methodology:
Preferred: Use actual rental invoices including utilities and related charges.
If rent and charges are split: Sum both categories before entering.
If data is missing for some months: Estimate by averaging known monthly rental costs and extrapolating.
Enter all values in local currency