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Chapter 7 — Accounting for GHG Emissions From Leased Assets

7.5 Double Counting of GHG Emissions From Leased Assets

7.5 Double Counting of GHG Emissions From Leased Assets

In some scenarios, two entities in a lessee-lessor relationship may report GHG emissions related to the same asset in the same scope if they apply different consolidation approaches for determining organizational boundaries, as illustrated in the example below.