Leases decide which scope an emission falls into. The answer depends on your consolidation approach and on the type of lease.
Set your approach first. See Choose your consolidation approach.
Sites you lease in
You occupy a building someone else owns.
Under financial control, follow the accounting treatment. A finance lease puts the asset on your balance sheet, so its energy is your Scope 1 and 2. An operating lease keeps it off, so the emissions are Scope 3, Category 8, upstream leased assets.
Under operational control, ask who runs the site. If you control how the building is operated, its energy is your Scope 1 and 2 whatever the lease says.
When you only get a share of the bill
Many tenancies have no separate meter. Your landlord bills you a share of the building's energy, or includes it in the rent.
Three ways to handle it, best first:
Ask the landlord for your actual consumption. Many can provide it.
Apportion the building total by your share of floor area.
Estimate from an intensity for that building type and your floor area.
Record which you used.
If energy is included in your rent and you cannot get a figure, that consumption is still in your boundary. Estimate it rather than leave it out.
Base building and shared services
Lifts, lobbies, car parks and central air conditioning are usually the landlord's.
Under operational control, they are not your Scope 1 and 2 because you do not operate them. They are Scope 3, Category 8, apportioned by your share of the building.
Equipment the landlord services
Air conditioning is the common case. The landlord owns the unit, services it and recharges the refrigerant. You occupy the space it cools.
Under operational control, you do not control the equipment, so the refrigerant is not your Scope 1. It may still be Category 8.
Under financial control, it follows the lease.
Either way, do not report the same refrigerant as both your Scope 1 and your landlord's. See Refrigerants and other fugitive emissions.
Sites you lease out
You own a building someone else occupies.
Emissions from the part your tenant controls are Scope 3, Category 13, downstream leased assets.
You need your tenants' consumption. Ask them, or apportion from the building total. A tenant survey is the usual route.
What you operate yourself in the same building, such as base building services, stays in your Scope 1 and 2.
Subleasing
If you lease a site and sublet part of it, split it. The part you occupy follows the leased-in rules. The part your subtenant occupies is Category 13.
Record it
For each leased site, record the tenure, the lease type, who controls the energy, and which scope you put it in.
Avarni holds tenure and lease type on the facility record.