Select one of the buttons below to enter your scope 3 category 13 data. There is one option: Purchasing data (dollars or MT eCO2).
What is included in the downstream leased assets category?
The downstream leased assets category includes the emissions generated from the operation of assets that are owned by the reporting organization (acting as lessor) and leased to other entities in the reporting year that are not already included in scope 1 or scope 2. Examples include office space and vehicles that are owned by the reporting organization and leased to other entities. Downstream leased assets are category 13 of scope 3.
The emissions included in the downstream leased assets category is affected by your organizational bounds approach. For example:
- If you are using an operational control approach, then assets that you own and are leasing to other entities are NOT already be included in your scope 1 and scope 2 emissions and SHOULD be reported in the scope 3 downstream leased assets category.
- If you are using a financial control approach, then assets that you own and are leasing to other entities should be reported in your scope 1 and scope 2 emissions and should not be reported in the scope 3 downstream leased assets category.
What options are available in SIMAP for downstream leased assets data entry?
- Purchasing data: Enter dollars spent by purchasing category. You can assign any of the purchasing data categories to the downstream leased assets category. Note that purchasing data is intended to provide an order of magnitude estimate. See this page for guidance on purchasing data entry.
SIMAP will add options for other types of activity data (e.g., electricity use, stationary fuel use, mobile fuel use) for the downstream leased assets category in the future.