How should tenants account for emissions from shared building heating systems, and can Biomethane GOs be used to reduce them?

If the building is heated by a shared natural gas boiler owned by the landlord, and the tenant pays for heating indirectly through rent or service charges, then the emissions are typically classified as Scope 3 for the tenant, not Scope 2. This is because the tenant does not own or control the boiler or the purchase of the fuel.

However, if the tenant has detailed information on their share of gas consumption and wants to take voluntary responsibility, they can purchase Biomethane Guarantees of Origin (GOs) to match that usage. While this does not change the reported Scope 2 emissions, these certificates can be used to demonstrate voluntary action on Scope 3 emissions or to support broader net-zero goals.

Under the current GHG Protocol, purchasing Biomethane GOs for shared heating is not required, but it is considered a valid decarbonization measure when disclosed transparently.