Are Rented Spaces (i.e. leased offices) included as an Upstream Leased Asset?
Leased offices are generally not counted as upstream leased assets since their emissions are included in Scopes 1, 2, and other Scope 3 categories, except for spaces outside your operational boundary.
Under the operational control approach, and with all offices on operating leases, these are not typically reported as “upstream leased assets” (Scope 3 Category 8) since emissions from your leased offices (for example, energy use, refrigerants, waste) are already included in Scopes 1 and 2 and in other Scope 3 categories as relevant.
If any leased assets sit outside your operational boundary (for example, a subleased space or shared facilities managed entirely by the landlord), those could be considered upstream leased assets.