Categorizing GHG Emissions Associated with Leased Assets

Many companies lease some of their assets, such as building space or vehicles, and must decide how to account for and report GHG emissions associated with these assets. This June 2006 document, an appendix to the GHG Protocol covering reporting of greenhouse gas emissions, offers guidance for accounting for the emissions associated with leased assets. The guidance was designed to ensure that the categorization of emissions from leased assets by lessors and lessees does not lead to any double-counting of emissions.