[{"data":1,"prerenderedAt":38},["ShallowReactive",2],{"article-4-how-to-report-tenant-emissions-a-ghg-protocol-perspective-with-sbti-and-csrd-alignment":3},{"article":4,"tags":18},{"id":5,"title":6,"slug":7,"status":8,"publication_date":9,"picture":10,"content":11,"author":12,"seo_title":13,"seo_description":14,"seo_keywords":15,"category":16,"tags":17},42,"How to Report Tenant Emissions: A GHG Protocol Perspective with SBTi and CSRD Alignment","4-how-to-report-tenant-emissions-a-ghg-protocol-perspective-with-sbti-and-csrd-alignment","published","2025-02-07T08:07:02Z","https:\u002F\u002Fapipy-site.carbontool.com\u002Fmedia\u002Fuploads\u002F2025\u002F02\u002F07\u002F07.02.2025_-_tenant_emissions_2.jpg","\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Tenant energy consumption in commercial buildings, whether from lighting, cooling, or plug-in equipment like laptops and printers, presents a critical question for landlords: How should these emissions be allocated and reported under the GHG Protocol? This question becomes even more important as frameworks like the Science-Based Targets initiative (SBTi) and Corporate Sustainability Reporting Directive (CSRD) require detailed reporting and decarbonization strategies. This article explores GHG Protocol guidance on tenant-related emissions and concludes that metering and collaboration between landlords and tenants are essential for accurate reporting and compliance.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>GHG Protocol Guidance: Reporting Tenant Emissions\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Under the GHG Protocol, emissions from tenant activities typically fall under Scope 3, Category 13: Downstream Leased Assets for landlords. The specifics of reporting depend on control and metering.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Single Meter for Tenant Spaces (Lighting, Cooling, and Equipment Combined Landlord’s Responsibility: When tenant spaces are served by a single meter, the landlord must report all energy consumption within the tenant space under Scope 3, Category 13. This includes emissions from:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Plug-in equipment (e.g., laptops, printers).\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Lighting and cooling within the tenant's space\u003C\u002Fspan>\u003C\u002Fspan>.\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">This aligns with the GHG Protocol Scope 3 Calculation Guidance which requires landlords to account for tenant emissions when operational control is absent.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Challenge: Without separate metering, landlords cannot disaggregate tenant-specific emissions, creating complexity in reporting and emissions reduction efforts.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Separately Metered Tenant Equipment\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Landlord’s Responsibility: If plug-in equipment energy use is separately metered, the landlord can exclude these emissions from Scope 3, Category 13, as they are fully under tenant operational control.\u003Ca href=\"#_ftn1\" name=\"_ftnref1\" title=\"\">[1]\u003C\u002Fa>.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Landlords only report emissions related to systems they influence, such as shared lighting or HVAC.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Tenant’s Responsibility: Tenants assume responsibility for Scope 2 emissions from separately metered equipment, aligning accountability with operational control.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Relevance of SBTi and CSRD\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch2 style=\"text-align:justify\">\u003Cspan style=\"font-size:18px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>SBTi Requirements\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh2>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">The SBTi for Buildings emphasizes that Scope 3 emissions, including those from tenant energy consumption, must be included in a company’s value chain emissions inventory\u003Ca href=\"#_ftn2\" name=\"_ftnref2\" title=\"\">[2]\u003C\u002Fa>.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">A clear allocation of emissions through sub-metering allows landlords and tenants to:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Identify high-impact areas (e.g., energy-intensive equipment).\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Collaborate on science-based decarbonization targets for shared spaces and tenant-controlled activities.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch2 style=\"text-align:justify\">\u003Cspan style=\"font-size:18px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>CSRD Requirements\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh2>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">The CSRD requires landlords to disclose comprehensive Scope 1, 2, and 3 emissions, aligning with EU sustainability frameworks. Tenant emissions are significant in meeting double materiality requirements under the CSRD.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Sub-metering simplifies the reporting process by providing granular data on tenant energy use, ensuring compliance with CSRD mandates for transparency and accuracy.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Sub-Metering and Collaboration as Key Solutions\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:18px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Clarity in GHG Reporting\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Single Meter: Requires landlords to report all tenant energy consumption under Scope 3, Category 13, leading to potential over-reporting.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Sub-Metering: Enables landlords to separate tenant-controlled plug-in equipment emissions (Scope 2 for tenants) from shared systems like HVAC (Scope 3 for landlords), ensuring clear boundaries.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch2 style=\"text-align:justify\">\u003Cspan style=\"font-size:18px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Joint Decarbonization Efforts\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh2>\r\n\r\n\u003Cp> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Sub-metering aligns with the collaborative ethos of frameworks like SBTi:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Landlords: Focus on decarbonizing building-wide systems (e.g., transitioning HVAC systems to renewable energy).\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Tenants: Target plug-in equipment energy use through efficiency upgrades and behavior changes.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">This collaboration supports compliance with CRREM decarbonization pathways, helping buildings meet carbon intensity thresholds and avoid stranded asset risks.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Green Leases as a Framework\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Green leases are emerging as a preferred solution for landlords and tenants to share decarbonization responsibilities:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Landlords commit to energy-efficient infrastructure and renewable energy integration.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Tenants agree to sustainable operational practices, such as using energy-efficient equipment.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">These agreements foster transparency and accountability, aiding compliance with both SBTi science-based targets and CSRD disclosure requirements.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Ch1 style=\"text-align:justify\">\u003Cspan style=\"font-size:20px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Cstrong>Conclusion: Collaboration and Metering as the Path Forward\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh1>\r\n\r\n\u003Cp> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">From the GHG Protocol perspective, tenant emissions must be reported under Scope 3, Category 13 by landlords unless they are separately metered and fully under tenant control. However, as frameworks like SBTi and CSRD demand detailed reporting and actionable decarbonization strategies, sub-metering and collaboration become critical.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cstrong>\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Sub-metering provides:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Clear separation of responsibilities for emissions reporting.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">The data needed for landlords and tenants to align their efforts with SBTi targets and CSRD reporting mandates.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Collaboration through tools like green leases ensures both parties contribute to decarbonization:\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Landlords decarbonize shared systems.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">• \u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">Tenants reduce emissions from their side.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">By combining accurate metering and proactive engagement, landlords and tenants can meet regulatory demands, achieve sustainability goals, and future-proof their assets in a low-carbon economy.\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\r\n\u003Cp style=\"text-align:justify\"> \u003C\u002Fp>\r\n\r\n\u003Cdiv>\r\n\u003Chr \u002F>\r\n\u003Cdiv id=\"ftn1\">\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Ca href=\"#_ftnref1\" name=\"_ftn1\" title=\"\">[1]\u003C\u002Fa> GHG Protocol Corporate Standard, Chapter 4, Page 25 and Appendix F to the GHG Protocol Corporate Accounting and Reporting Standard – Revised Edition, page 4\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\u003C\u002Fdiv>\r\n\r\n\u003Cdiv id=\"ftn2\">\r\n\u003Cp style=\"text-align:justify\">\u003Cspan style=\"font-size:16px\">\u003Cspan style=\"font-family:Arial,Helvetica,sans-serif\">\u003Ca href=\"#_ftnref2\" name=\"_ftn2\" title=\"\">[2]\u003C\u002Fa> SBTi Buildings Guidance, Page 17\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\r\n\u003C\u002Fdiv>\r\n\u003C\u002Fdiv>","CarbonTool","How to Report Tenant Emissions Under GHG Protocol, SBTi & CSRD","Tenant energy consumption is a key factor in commercial building emissions. Learn how to accurately report tenant-related emissions under the GHG Protocol.","tenant emissions reporting, GHG Protocol Scope 3, CSRD sustainability reporting, SBTi real estate, tenant energy consumption, sub-metering for emissions, green leases",1,[16],[19,22,26,30,34],{"id":16,"title":20,"slug":21},"Product","policy",{"id":23,"title":24,"slug":25},2,"Global Warming","global-warming",{"id":27,"title":28,"slug":29},3,"Policy","insights",{"id":31,"title":32,"slug":33},4,"Newsletter","product",{"id":35,"title":36,"slug":37},6,"Events","events",1781037845519]