What is Scope 3 Category 8 (upstream leased assets)?

Scope 3 Category 8, upstream leased assets, includes emissions from the operation of assets leased by the reporting company (the lessee) from an upstream entity. These emissions arise from facilities, equipment, or vehicles that the reporting company operates but does not own. This category ensures a comprehensive accounting of operational emissions not already covered in Scope 1 or Scope 2.