Downstream scope 3 emissions from the operation of assets that are owned by the company, and leased to other entities in the reporting year. This is to include only the operational emissions of these companies (GHG Protocol scope 1 and 2 emissions).

Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company, including both upstream and downstream emissions. In other words, emissions that are linked to the company’s operations.

Activities covered by scope 3 emissions are diverse, but sit in two high level categories; upstream emissions related to purchased or acquired goods and services, and downstream emissions related predominantly to the sales of goods and services.

For this Log emission category, users have the option to directly enter a unit of CO2 equivalent. For additional information on the calculation of emissions from Assets leased to others, users can refer to the GHG Protocol Guidance. Please get in touch with our team if there is a frequent need to make use of this Log emission category and you require additional support in the calculation of emissions.