Activity data·
How to measure emissions from Downstream leased assets: Buildings gas
This page covers gas used in buildings an organisation owns and leases to tenants, reported across a wide range of units (Btu, mmBtu, kWh, m3, scf or tonne) and typically mapped to Scope 3 Category 13. Platform factor coverage for this activity is currently limited, so treat the guidance here as provisional while coverage is reviewed, but continue collecting the underlying gas data in the meantime.
- Scope
- Scope 3 Category 13
- What activity data you need
- kWh
What counts as Downstream leased assets: Buildings gas
Gas consumed in buildings the organisation owns but leases out to tenants, where the organisation retains reporting responsibility under Scope 3 Category 13 (downstream leased assets) rather than the tenant's own Scope 1/2 boundary. Reportable in energy (Btu, mmBtu, kWh), volume (m3, scf) or mass (tonne).
This category mirrors downstream leased assets: buildings: electricity, but for gas heating and hot water in let space — the same operational-control logic applies: gas the tenant controls under its own supply contract typically needs reporting here rather than in the landlord's own Scope 1/2. Because gas is metered differently by region and meter type — cubic metres in the UK and much of Europe, therms, mmBtu or scf in the US, kWh where converted at source — pick one unit per building and convert consistently rather than mixing units within a single total. Note for reviewers: platform factor coverage for this specific activity is currently limited, so this page should be treated as a data-collection guide for now; keep gathering gas consumption records for leased buildings even while factor mapping is reviewed and extended.
How to collect the data
Where tenants hold their own gas meter and supply contract, request their consumption in the unit shown on their bill (commonly m3 or kWh in the UK, therms or mmBtu in the US) via the lease agreement's reporting clause. For buildings with a shared or landlord-read meter serving multiple lettings, apportion consumption by floor area, degree-day-adjusted heating demand, or sub-metering where installed, and record the basis used. Because coverage is still being reviewed, prioritise capturing the raw consumption figure in its original unit over converting it, so nothing is lost if the conversion approach changes later.
What activity data you need
Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.
- kWh
Which emission scope it falls under
Downstream leased assets: Buildings gas activity data typically maps to Scope 3 Category 13 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.
By emission scope
Compliance frameworks
Common questions
- Why does this page show limited emission factor coverage compared with similar categories?
- Coverage for downstream leased gas is still being reviewed and extended on the platform. This doesn't mean the activity shouldn't be reported — keep collecting consumption data in its original unit so it's ready once coverage is confirmed.
- Which unit should I use if my gas meter reads in cubic metres versus therms or mmBtu?
- Report in whichever unit your meter or supplier invoice actually uses (m3, scf, Btu, mmBtu, kWh or tonne are all available) rather than converting yourself; consistent, unconverted figures are easier to reconcile later than manual conversions.
- Do I need separate gas data for each leased building, or can I use a portfolio total?
- Building-level figures are preferable, since they support checks on double-counting against your own Scope 1/2 boundary and make it easier to spot metering gaps; a portfolio total is a reasonable fallback only where individual meters aren't available.
- How do I collect gas data if the tenant pays the utility directly?
- Use the lease agreement's data-sharing or reporting clause to request the tenant's consumption figures directly from their invoices; if that isn't in place, ask the tenant informally or apportion the building's total consumption as a last resort.
- Should I still record this activity data even though platform coverage is being reviewed?
- Yes. Recording accurate consumption figures now means the data is ready to be converted into emissions as soon as factor coverage is extended, rather than having to reconstruct historic records later.
Next step
Start benchmarking your Downstream leased assets: Buildings gas footprint
Apply matching emission factors in Compare Your Footprint and compare your footprint against sector peers.