Logistics and Transport: Carbon Accounting Guide

Fleet emissions are traceable through fuel invoices. Shippers ask carriers for emissions by lane or consignment for their Scope 3 Category 4.

The question shippers ask

“What are the emissions for the consignments you moved for us this quarter?”

This sector is not directly covered by EU CBAM. Buyers, lenders and OEMs ask for emissions built from documents for their own reporting.

Scope 1 sources (evidence: fuel invoices)

• Diesel trucks
• CNG and LPG vehicles
• Reefer units
• Warehouse generators

Scope 2 sources (evidence: electricity bills)

• Warehouse electricity
• EV charging
• Cold storage
• Offices

Scope 3 sources (evidence: purchase and freight invoices)

• Subcontracted carriers
• Vehicle maintenance
• Packaging
• Business travel

Worked example

Illustrative monthly quantities: 30,000 litre of diesel, 15,000 kWh of grid electricity, 500 kg of lpg, multiplied by the emission factors Senseible uses and annualised. Fuel-based. Per-consignment figures also need distance and weight for each shipment.

Where reductions usually start

• Load and route planning
• Driver training
• Fleet electrification where routes allow
• Solar for warehouses

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