Add one row per site (office, store, warehouse, factory) and, for each one, say how you are linked to it in the Link of control field. The Included in this report? column then tells BCome whether the site belongs in your inventory.
The options are:
- 100% Ownership: you own the site.
- Financial Lease: you lease the site under a financial lease (the asset is on your balance sheet).
- Lease with full operational control: you rent it and you run it fully (you decide on equipment, energy contracts and operations).
- Operational Control: you manage the site without owning it.
- Majority stake (>50%): you hold more than 50% of the entity that operates the site.
- Management delegated to a third party: someone else runs the site on your behalf.
Steps
- Go to the Sites tab.
- Add one row per site with its Site ID (for example S01), Site name, Type and Country. Floor area and No. of employees are optional.
- Select the Link of control that best describes your relationship with the site, then decide in Included in this report? whether the site counts in the inventory, following the consolidation approach you chose.
Good to know
- A Financial Lease is not the same as an ordinary operating lease. An operating lease (rental) is included only if you operate the site: in that case choose Lease with full operational control. If you do not control its operations, leave it out of the inventory.
- Every site must have its Country declared in Sites: the default electricity factor is deduced from each site’s country.
- If a site has no emissions of its own (for example, a third-party warehouse), do not add it.