Our building is rented, so whose energy consumption goes in the report

Rented premises fall under scope 2, not scope 1

The energy consumption of rented premises you report as normal, even if you are not the owner. What matters is not ownership of the building, but who pays the energy bill and who has operational control over its use. If you rent the premises and the energy connection is in your name, then the consumption counts towards indirect emissions from purchased energy (scope 2) your own business — exactly as with premises you own yourself.

The only case where this is different is if the landlord purchases the energy and passes it on to you without you having your own connection or meter — think of an office unit with all-inclusive service costs. Then that consumption strictly speaking falls under the landlord's scope 3 emissions, and you could view it as a purchased service. In practice, most customer questionnaires simply ask for total energy consumption per year of your business activities, regardless of this division — and you obtain that figure from your own invoices or, in the case of all-inclusive rent, from the landlord.

What this is based on: GHG Protocol and VSME Core Module

The GHG Protocol divides emissions into scope 1 (own sources), scope 2 (purchased energy) and scope 3 (the rest of the value chain), and links scope 2 to who purchases and consumes the energy — not to who owns the premises. For rented premises using an "operational control" approach, the common method for SMEs, the consumption counts towards the tenant once they purchase the energy themselves. The VSME Core Module from EFRAG asks in the environmental module for the total energy consumption of the business without distinguishing between own and rented locations, which aligns with this scope 2 classification.