Thank you, all! I appreciate the shared thoughts and insight. Page 37 of the document that Lauren shared is especially helpful.
I’m also finding helpful information in the GHG Protocol for Scope 3 document (Corporate Value Chain (Scope 3) Standard | GHG Protocol) and GRESB/PCAF/CRREM Accounting and Reporting of GHG Emissions form Real Estate Operations (https://carbonaccountingfinancials.com/en/newsitem/pcaf-crrem-and-gresbg-release-the-first-version-of-technical-guidance-for-accounting-and-reporting-of-ghg-emissions-form-real-estate-operations#:~:text=About%20PCAF&text=In%20November%202020%2C%20PCAF%20published,and%20various%20other%20asset%20classes) I think a lot of our clients questions come back to the consolidation approach being used (equity share, financial control, operational control) and being consistent in which approach is selected.
I will continue to dig in and post any updates or other questions! Would love to know what others find out or have experience with.