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Page history last edited by 楊聰榮 Edwin Tsung-Rong Yang 1 year, 2 months ago

b) Emissions from the use of assets are generated through equipment leased by the reporting organization in the reporting year. This subcategory is only applicable to an organization that operates leased assets (i.e. lessees). Leases depend on the nature of item leased, length of the lease, financial and contractual arrangements. Three main types of leasing could be identified as: finance leasing, operating leasing and contract hire. The organization should pay attention to ensure there is not double counting with direct emissions (e.g. vehicle fleet).

An organization using the operational control method of consolidation may quantify these

emissions as direct emissions.

NOTE An example is provided in B.2.2.






c) Emissions from the use of services that are not described in the above subcategories include

consulting, cleaning, maintenance, mail delivery, bank, etc.




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