Asset Control
Asset control is the GHG Protocol framework for determining which emissions belong in which scope based on whether an organization has operational or financial control over an asset, directly affecting how emissions are classified in the inventory.
The GHG Protocol requires organizations to define an organizational boundary: the set of assets and operations whose emissions they are accountable for. The two most common approaches are operational control (you report 100% of emissions from operations you have authority over) and financial control (you report emissions from operations where you hold economic benefits and risks of ownership).
Gravity supports four reporting boundary options per site: Under Control — Owned or Leased (emissions go to Scope 1 and 2), Not Under Control — Leased from Others (Scope 3 Category 8), Not Under Control — Leased to Others (Scope 3 Category 13), and Not Under Control — Ownership Interest (Scope 3 Category 15 — Investments).
This system ensures emissions are counted in the right place and prevents double-counting across companies. For example, if you lease office space and report the electricity as Scope 2, your landlord reports it as Scope 3, so it is counted once across both inventories.
Frequently asked questions
How does asset control affect which scope my emissions are in? +
Sites under your operational control report emissions as Scope 1 and 2. Sites leased from others (where you lack control) go to Scope 3 Category 8. Sites leased to others go to Scope 3 Category 13. Investment properties go to Scope 3 Category 15. Gravity automatically routes emissions based on your selection.
Related terms
GHG Protocol
The GHG Protocol is the world's most widely used greenhouse gas accounting standard. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides frameworks for organizations, cities, and countries to measure and manage their emissions across three scopes.
Scope 1 Emissions
Scope 1 emissions are direct greenhouse gas emissions from sources that an organization owns or controls. This includes combustion of fossil fuels in owned boilers, furnaces, and vehicles; process emissions from manufacturing; and fugitive emissions such as refrigerant leaks and methane from owned landfills.
Scope 2 Emissions
Scope 2 emissions are indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, and cooling consumed by an organization. They are called 'indirect' because the emissions physically occur at the power plant or utility, not at the reporting company's facilities.
Scope 3 Emissions
Scope 3 emissions are all indirect greenhouse gas emissions that occur in an organization's value chain — both upstream (suppliers, purchased goods, business travel, employee commuting) and downstream (product use, end-of-life treatment, investments). Scope 3 typically represents 70–90% of a company's total carbon footprint.