Scope 3.13 - Downstream leased Assets

Why Scope 3.13 "Downstream Leased Assets" Matters

Your climate responsibility extends beyond your company’s direct activities—even after your products leave your hands.

Accounting for these emissions showcases your integrity and your commitment to collaboration: you recognize the ongoing climate impacts tied to your owned assets throughout their operational lives, and you use your influence as an asset owner to engage and support your lessees in climate action. It’s a powerful opportunity to demonstrate compassion, encourage sustainable practices, and deliver quality across your wider ecosystem.

What’s Included in Scope 3.13?

Scope 3.13 covers the emissions from the operation of assets you own but lease to others, where these emissions are not already included in your company’s Scope 1 or 2 inventories (due to your accounting boundary).

Examples of leased assets:

• Buildings (offices, retail spaces, warehouses) where tenants (lessees) control operations and pay utilities.
• Vehicles or equipment leased out to third parties.
• Data centers or infrastructure provided to clients on a leased basis.

Included:

• All energy, fuel, and operational GHG emissions generated by your assets during the lease period, but operated by lessees.

Not included:

• Assets you operate yourself (Scope 1 or 2, or Scope 3.8 for assets you lease).
• End-of-life, transport, or product-use-related emissions (other Scope 3 categories).

What Data Do You Need?

1. Asset- and Tenant-Specific Utility Data (Highest Quality)

• Actual energy consumption (e.g., electricity, natural gas, other fuels) during tenant operation, from utility bills, sub-metering, or tenant reporting.
• Emissions reported by lessee, if available.
• Data covering the relevant lease period.

2. Allocation of Total Asset Emissions (Medium Quality)

• If the lessee’s consumption isn’t separately metered, allocate whole-building or asset emissions by leased floor area, usage period, or another reasonable key.
• Use contractual terms to determine responsibility for operations.

3. Modeled or Default Data (Basic Quality)

• Industry or sector-average emissions per asset type, drawn from databases or published studies.
• Modeled operational assumptions when actual data is unavailable.

Accentuate transparency: Always document allocation keys, estimation methods, and the source of any modeling assumptions.

What Should You Watch Out For?

• Boundary consistency: Only include emissions not reported elsewhere in your inventories—clarify by your chosen accounting approach (operational control, equity share, etc.).
• Data allocation: For shared assets or partial-year leases, allocate emissions based on occupancy time, proportional area, or similar logical criterion.
• Lessee engagement: Seek open conversations with lessees about sharing utility or usage data, and respect their confidentiality or operational sensitivities.
• Data gaps: When direct data isn’t available, use the best available estimates, always noting your methodology, and develop plans to improve year over year.
• Continuous improvement: Encourage your lessees towards more sustainable behavior—energy efficiency, renewable energy use, or green building practices.

Example of Data Needed

Summing Up: Checklist for Scope 3.13

• List every significant asset you own and lease to others.
• Clarify operational boundaries and gather the best available emissions or energy use data during the lease period.
• Allocate shared-use emissions clearly and transparently.
• Document your data sources, allocation methods, and key assumptions.
• Engage tenants compassionately for data and share successes to inspire broader change.
• Create an improvement plan—each year, aim for higher data quality and stronger tenant partnerships.