Activity data·Downstream leased assets

How to measure emissions from Downstream leased assets: Buildings: Waste

Waste generated in a building you lease to tenants counts under Scope 3 Category 13 only when you, as landlord, arrange the collection - typically shared refuse in a multi-let property. Record volume (Bin: 1100 litre) or weighbridge tonnage from the waste contractor's transfer notes. Waste a tenant contracts and pays for directly sits in their own inventory, not yours, so check who holds the contract before including it.

Scope
Scope 3 Category 13
What activity data you need
Bin: 1100 litre, tonne
Activity data
Downstream leased assets
01

What counts as Downstream leased assets: Buildings: Waste

Waste generated within buildings the organisation owns and leases to tenants, where the landlord (not the tenant) arranges collection and disposal. Recorded as bin volume or tonnage of general and recyclable waste removed from the property during the reporting period.

This is a landlord-side building service, sitting under Scope 3 Category 13 alongside the buildings-electricity, buildings-gas and buildings-water pages. Only include waste streams the landlord contracts for directly, such as shared refuse collection serving common areas or multiple tenants in one building. Waste a tenant arranges and pays for under their own contract belongs in the tenant's inventory (usually their own Category 5), not here - keep the boundary clear to avoid the same tonnage appearing twice.

How to collect the data

Waste transfer notes and contractor invoices are the primary source, giving bin counts (Bin: 1100 litre) or weighbridge tonnage for shared refuse and recycling collections. Where waste is billed as an undifferentiated line within a service charge, use the contractor's reported tonnage rather than trying to estimate a figure from spend.

02

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

  • Bin: 1100 litre
  • tonne
03

Which emission scope it falls under

Downstream leased assets: Buildings: Waste activity data typically maps to Scope 3 Category 13 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

By emission scope

05

Common questions

Who reports waste from a multi-tenant leased building - landlord or tenant?
Whoever holds the waste collection contract. If the landlord arranges shared refuse collection for the building, it belongs here; if each tenant contracts separately, it sits in their own inventory instead.
What counts as landlord-arranged waste versus tenant waste?
Landlord-arranged waste is collected under a contract the landlord holds, often covering common areas or shared bins across multiple tenants. Tenant waste is collected under a contract the tenant holds directly with a waste company.
Which unit should I use if I only have bin counts, not weights?
Use the Bin: 1100 litre unit and record the number of collections. Tonnage from a weighbridge ticket is preferable where your contractor provides it, since it's a more precise physical measure.
Does packaging waste from tenant fit-outs belong here?
Only if the landlord's waste contract covers it. Fit-out waste is usually arranged and paid for by the tenant or their contractor, so it typically sits outside this landlord-side inventory.
How do I avoid double counting with tenant Scope 3 disclosures?
Confirm which party's name is on the waste transfer note or collection contract, and only report the volumes tied to your own contract. Document the split so it's auditable if a tenant asks.

Next step

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