Flooring financed by the landlord but installed by the tenant

[monicac (Monica Chhatwani)]

Double Counting + Ownership Transfer

Thank you, all! I appreciate the shared thoughts and insight. Page 37 of the document that Lauren shared is especially helpful. [image] 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-accounti…

Hi Cheryl,
You might find this other post (link above) on the platform quite relevant to your question, specially the referenced SBTI Draft Guidance for Buildings

In general, we tend to follow the financial control method, i.e. whoever is the financial owner & decision maker is the one tagged with the emissions. Hope this helps!