Guides · Scope 3: the value chain
Scope 3 category 13: downstream leased assets
For landlords and lessors: when the energy use of assets you own and lease to others belongs in category 13, and how to estimate it.
By LCALens. Published 8 Oct 2026, 1 min read.
Part of The 15 Scope 3 categories explained.
Category 13 covers "assets that are owned by the reporting company (acting as lessor) and leased to other entities" in the reporting year, where those emissions are not already in the lessor's Scope 1 and 2. It is the mirror image of category 8 and part of the 15 Scope 3 categories.
Who reports it
Property owners, equipment rental companies and vehicle leasing businesses. Whether a leased asset falls in Scope 1 and 2 or in category 13 depends on "the type of lease and the consolidation approach" the company uses. If tenants operate the asset and pay the energy bills, it is typically category 13 for the owner.
Methods
"The calculation methods for upstream and downstream leased assets do not differ." So you can use:
- Asset-specific: energy and fuel use per building or asset, from tenants or sub-meters, times the usual factors.
- Lessee-specific: the tenants' own Scope 1 and 2 data, allocated to the leased space.
- Average data: floor area or asset type × typical energy intensity, when tenant data is not available.
Practical tips for landlords
- Landlord-controlled common areas (lifts, lobby lighting, central heating plant) are usually your Scope 1 and 2; tenant areas are category 13.
- Collecting tenant energy data is easier with green lease clauses that require data sharing.
- Record the share of floor area covered by actual data versus estimates, and improve it year on year.
Calculate it
Scope 2
Electricity (location-based) calculatorGrid electricity bought for your sites, using the UK grid average factor.
Scope 1
Fuel combustion calculatorNatural gas, diesel, LPG, fuel oil, coal and biofuels burned in your own boilers, generators and vehicles.
More on Scope 3: the value chain
- The 15 Scope 3 categories explained (overview)
- Freight emissions in Scope 3: tonne-km, categories 4 and 9
- Scope 3 category 1: purchased goods and services with spend-based factors
- Scope 3 category 2: capital goods
- Scope 3 category 3: well-to-tank and grid losses explained
- Scope 3 category 5: waste generated in operations
- Scope 3 category 6: business travel emissions and radiative forcing
- Scope 3 category 7: employee commuting and homeworking
- Scope 3 category 8: upstream leased assets
- Scope 3 category 9: downstream transportation and distribution
- Scope 3 category 10: processing of sold products
- Scope 3 category 11: use of sold products
- Scope 3 category 12: end-of-life treatment of sold products
- Scope 3 category 14: franchises
- Scope 3 category 15: investments
Sources
- Technical Guidance for Calculating Scope 3 Emissions, Chapter 13: Category 13, World Resources Institute / WBCSD (accessed 2026-10-08)
- Technical Guidance for Calculating Scope 3 Emissions, Chapter 8: Category 8, World Resources Institute / WBCSD (accessed 2026-10-08)
- Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Table 5.4, World Resources Institute / WBCSD (2011) (accessed 2026-10-08)
This guide explains methods and published data. It is not legal or assurance advice. LCALens is designed to align with the GHG Protocol and ISO 14064-1 but is not certified or endorsed by either body.