Scope 3 · Category 8

Scope 3 Category 8: Upstream leased assets

Scope 3 Category 8 covers emissions from upstream leased assets you lease (as lessee) that are not already in your Scope 1 or 2 boundary — for example a leased warehouse where energy is outside your operational control. Collect landlord energy data or intensity estimates for floor area and fuel type.

Category 8 covers upstream leased assets you lease as lessee when energy and emissions are outside your Scope 1/2 boundary.

Collect landlord energy data, floor area with intensity estimates, or lease schedules listing fuel and electricity responsibility. If you already report the site in Scope 1/2, do not also put it in Category 8.

Downstream leases you grant as lessor are Category 13.

Related activity data

We do not yet publish dedicated activity-data pages for this category. Consultants and partners can still model it in the platform — get in touch for guidance.

By activity data

By compliance framework

Frequently asked questions

When is a leased office Scope 2 vs Category 8?
If you hold the energy contract or operational control, report in Scope 1/2. If the landlord controls energy and you only lease space, Category 8 applies.
What if the landlord will not share meters?
Use floor-area intensities by building type as a bridge, then request sub-meter data in the next lease cycle.
Are leased vehicles Category 8?
Leased vehicles may sit in Scope 1/2 or Category 8 depending on operational control. Apply your organisational boundary consistently.
How is Category 8 different from Category 13?
Category 8 = you are the lessee (upstream). Category 13 = you are the lessor (downstream).
Does Category 8 include service charges?
Service-charge energy can be a data source for Category 8 when it reflects landlord-supplied energy for your demised premises.