Yes, under Scope 3 Category 1, like the rest of your Microsoft subscription. The emissions are generally negligible per employee, but they should be documented: number of licences, estimated intensity of use and a per-query factor for an equivalent model. If Microsoft ever publishes an official factor per licence, it will take precedence over your estimate.
Read the source article: AI Scope 3 emissions: how to count AI in your carbon footprint
