物流运营的端到端温室气体报告指导2023年1月智能货运中心物流运营的端到端GHG报告-指南41介绍1.1搭建舞台1.2目标1.3方法1.4指南的结构1.5指南的范围899910104计算指南：使用原始数据4.1简介：用原始数据计算4.2没有原始数据的计算（每个模式）232429内容7外表486如何：供应商到客户的端到端温室气体报告6.1总体提示6.2例子6.3排放报告/声明434444475鉴证与验证5.1目标和范围5.2保证目标水平5.3对中小企业的要求5.4证据5.5流程和报告3435364040412数据要求和定义2.1定义和概念2.2数据注意事项2.3数据变量2.4数据交换2.5采用新的数据结构1112131416173绩效指标和数据质量3.1物流温室气体排放绩效指标3.2评估温室气体计算的输入数据质量181919物流运营的端到端GHG报告-指南3执行摘要需要对物流排放采取行动，但首先需要解决透明度挑战为了限制全球变暖并实现巴黎协定的气候目标，供应链需要脱碳。物流运营是所有供应链的核心部分，在实现各行业必要的减排方面发挥着至关重要的作用。因此，公司在计算、监测和报告其物流业务排放量方面面临越来越大的压力。然而，公司面临着排放透明度的挑战：缺乏来自物流运营的精细、可验证和一致的排放数据。虽然全球物流排放委员会(GLEC)框架和即将出台的ISO14083等标准提供了有关如何计算物流运营排放量的指南，但许多企业面临数据质量和可用性方面的困难，尤其是对于复杂的物流运营。因此，本指南旨在通过提高数据的一致性和质量、阐明如何以及何时使用原始数据以及创建绩效指标，使组织能够了解从供应商到最终客户的端到端物流排放量企业可以在决策中使用。本指南确立了物流排放披露的核心原则为限制全球变暖并达成《巴黎协定》，本指南基于几项核心原则：1提供一种分步实用的方法来计算端到端的物流排放——从最初的供应商到最终的客户——符合现有的方法。2反映现实和组织用例，以确保解决方案今天可以嵌入到报告和减少物流排放的日常实践中。3为目标水平创建逻辑，鼓励公司随着时间的推移提高数据粒度、质量和可靠性。公司可以采取具体步骤准备计算物流排放量希望计算物流运营排放的公司应首先定义其排放披露的用例，例如报告、业务决策或精细优化。用例将告知报告公司应收集哪些数据，应在哪个级别收集数据（公司、运输链或运输链元素），以及哪些数据属性需要与将使用排放数据的利益相关者共享.虽然本指南概述了要共享的最低数据属性，但公司应与其数据用户保持一致，以确保每个相关方都了解共享的排放数据。第二步，公司应该定义他们要计算、披露和监控的指标。本指南针对运输链要素基础上的任何排放物流披露提出了四个必需的指标：衡量排放量的指标•绝对油井到车轮(WTW)排放•每吨公里(tkm)或吨的排放强度。1衡量数据质量的指标•符合用例的数据质量指标。这种方法可以实现排放和数据质量的透明度，从而促进数据用户了解任何可能的数据限制，并随着时间的推移解锁数据质量改进。在可行的情况下，公司应在计算中优先考虑原始数据为了计算物流运营的端到端排放，本指南根据可用数据详细说明了不同的方法。如果有原始数据，公司应遵循以下步骤：1在集装箱海运的情况下，这可以用二十英尺当量(TEU)表示，对于邮件和包裹，这可以按项目表示。123物流运营的端到端GHG报告-指南4端到端重复1和目标设定界限2定义TOC排放强度值3计算TCE的排放量4验证并验证您的计算5并使用报告计算TCEB排放量映射和收集数据A图1：计算排放量的步骤A地图和收集数据B确定燃料排放因子C计算TOC总排放量D计算TOC的排放强度需要运输运营商的输入然而，在许多情况下，原始数据将不可用。因此，公司可以参考建模或默认数据来计算物流排放量。如果使用二手数据，适用的步骤取决于运输方式和各个主要数据点可用的程度。因此，该指南为每种运输方式引入了决策树，以帮助公司使用最佳可用数据进行计算。新的引入的数据质量指标让用户了解用于计算排放量的输入数据的质量。保证和验证对于建立对排放披露的信任至关重要最后，寻求共享物流排放数据的公司应确保严格的保证和验证，以提高数据的可信度和可靠性。本指南根据数据用户的需求和报告公司的准备情况，围绕保证和验证定义了三个雄心级别：•青铜：最低保证水平，提供对共享排放数据的信任基线•银奖：中级保证，增加保证排放数据的粒度和范围•黄金：物流排放保证的北极星雄心级别，对交换的排放数据提供高度信任。随着时间的推移，鼓励公司提高保证目标水平以达到保证实践类似于财务数据，需要定期保证以确保合理的置信度。尽管如此，公司可以选择最适合其目标的保证目标水平，只要公司透明地传达与共享排放数据相关的验证级别。协作和适应性将是扩大物流排放披露和确保生态系统融合的核心本指南是在智能货运中心主办的GLEC和世界可持续发展商业理事会(WBCSD)主办的碳透明度伙伴关系(PACT)的合作下制定的，作为提高透明度的更广泛努力的一部分跨供应链的（主要）排放数据。它是协作开发过程的结果，收集了物流行业30个利益相关者的意见，代表托运人、物流服务提供商(LSP)、承运人和技术解决方案提供商。虽然本指南为支持公司的计算旅程做出了最大努力，但不断发展的数据采集技术和脱碳格局将要求所有物流利益相关者随着时间的推移采用最佳可用方法。同样，随着排放披露生态系统的发展，协作和交流将变得越来越重要。鼓励所有物流利益相关者促进整个物流行业的方法统一，确保该行业“说同一种语言”并共同开启所需的脱碳转型。1简介51.介绍1.1搭建舞台双方达成共识：要实现2050年气候目标，供应链脱碳至关重要。一个核心先决条件是在决策时提供高质量的排放相关数据。有了关于活动和能源使用的更精细和一致的数据，组织可以更好地测量实际排放量，并使用它来设计、监控和调整脱碳策略。全球物流排放委员会(GLEC)框架和即将出台的ISO14083标准支持组织迈向供应链排放透明度的征程，为如何计算物流运营产生的温室气体(GHG)排放制定了国际公认的方法标准。然而，公司仍然面临挑战：缺乏与排放相关的数据、在这种情况下采取的方法存在不确定性，以及使用不同技术带来的复杂性。为应对这些挑战并帮助提高排放透明度，SmartFreightCentre和世界可持续发展工商理事会(WBCSD)启动了一个合作项目，其最终目标是为如何计算货运产生的温室气体排放制定更详细的指南。本指南在现有方法学的基础上进行了改进和构建，旨在提高端到端整个供应链中不同计算方法的一致性和清晰度。本指南提供了计算多式联运供应链排放量的明确方法，并提供了评估输入数据质量和结果保证的框架。该项目是提高跨供应链（主要）排放数据透明度的更广泛努力的一部分，该努力被称为碳透明度伙伴关系(PACT)，由WBCSD主持。1.2目标本指南旨在使组织了解从供应商到最终客户产生的温室气体物流排放。具体而言，本指南的目标是：•提高数据的一致性和质量，使物流温室气体排放具有更好的可比性•阐明如何以及何时在端到端物流供应链中使用原始数据•创建用于采购流程的绩效指标。本指南建立在一系列现有标准和指南的基础上，以帮助组织量化和减少物流运营中的排放。本指南明确旨在补充GLEC框架和探路者框架（由PACT开发）关于排放量化在物流中的操作应用、数据质量和保证要求等问题。在GLEC框架的第3版中，将反映本指南新引入的概念。本指南设计中参考和认可的其他标准有：•ISO14083:2023（即将发布）关于物流排放量化和报告的详细信息•EN17837:2023（即将发布）有关邮件和包裹部门的详细信息•AFNORSpecX43-072用于计算的操作化•集装箱海运的清洁货物方法•GLEC低排放燃料和车辆努力获得有关排放因子的额外指导•物流排放核算和报告数据模型要求的GLEC数据访问。1.3方法本指南是合作制定的与来自物流行业的30多个合作伙伴一起，代表托运人、物流服务提供商(LSP)、承运人和技术解决方案提供商。每个合作伙伴都受邀分享端到端物流供应链的用例，并确定报告温室气体所面临的核心挑战。在此基础上，举办了十场研讨会，讨论主要挑战。我们共同确定了以下五个挑战：1简介6•按客户要求的水平报告排放量（例如，产品、包裹、货盘和销售单位）•来自网络运营的报告•第三方分包商运营的公路、海运、空运和铁路运输服务的数据可见性，特别是最后一英里交付和空载里程的运营数据•结合和比较具有不同粒度级别和所使用的不同报告方法的范围3数据•关于使用的燃料和能量载体的排放因子的使用的不确定性。然后，参与者共同确定了应对这些挑战的潜在解决方案，构成了本指南的基础。1.4指南的结构图2：指南的结构第1章提供了本指南的目标和方法。第2-5章为温室气体排放的计算、分配、报告和保证提供指导第6章考虑了GHG排放的报告并给出了总体提示和技巧，包括一个示例第7章对预期的变化和影响进行总结并提供前瞻性展望第2章列出数据要求和定义，为收集和交换哪些变量提供必要的指导第3章描述了评估物流GHG绩效的指标并引入了新的数据质量指标第4章提供了使用或不使用原始数据计算温室气体物流排放的实用步骤第5章介绍了必要的指导计算的保证和验证1.5指南的范围值得注意的是，碳核算和报告的格局正在快速发展。在全球运输行业的许多地方引入直接数据捕获技术和数字化–在提供更好数据的同时–增加了排放量计算、比较和报告的复杂性。然而，挑战并不统一，因为在某些运输部门，原始数据的获取和访问仍然存在问题。本指南是在考虑这些因素的情况下编写的，旨在支持计算过程，以确保从可用数据源获得尽可能高的准确性。鉴于全行业越来越关注交通脱碳的必要性以及对该行业数字化的大量投资，预计未来几年交通相关数据的可用性、质量和及时性将进一步提高。因此，未来可能有必要发布进一步的指南更新以反映这一点，请读者考虑到这一点。2.数据要求及定义72.数据要求和定义计算排放量的第一步是确定和收集所需用例的相关数据。因此，本节介绍了物流温室气体排放核算的主要定义，并对数据粒度和获取所需数据的方法进行了一些思考。2.1定义和概念有一个共同的理解：实现2050年的气候在本指南中，使用了特定的术语和概念。这些在表1中定义。表1：物流温室气体排放核算概念的重要定义学期定义运输经营者/报告公司名称进行涉及货运、乘客或两者运输的运输业务的实体。运输从原始托运人一起运输到最终收货人的一件或多件货物（可能）的可识别集合。寄售通过一种或多种运输方式从一个发货人运输到一个收货人的可单独识别数量的货物。运输作业类别(TOC)根据模式、行程、货运、贸易航线或合同类型，具有相似特征的一组运输业务。可以根据特定的往返行程、车辆类别或时间表聚合到TOC。例如，海运集装箱运输或托盘的共享长途公路货运。传输链元件(TCE)运输链的一部分，其中货物由单一车辆运载或通过单一枢纽运输。例如，从A港到B港的旅程或配送中心的加工都是传统文化表现形式。原料能源载体的来源（例如电网电力、可再生能源、大豆、废物或化石；具体国家或地区）。吨（吨）货物质量的计量单位。在本文件的范围内，吨指的是公吨。例如，对于公路，TOC可能包括货运类型、条件、旅程类型和合同类型，而对于航空，它可能包括旅程长度和飞机配置。此外，它将在同一网络或车道下运行的不同车辆分组在一起。图3：传输链、TCE和TOC示例端到端预装运港口到港口到港口主腿内陆转运铁路总站地区（或港口）到DC到区域DC仓库仓库到商店/最终客户运输链三氯乙烯1三氯乙烯2三氯乙烯3三氯乙烯4三氯乙烯5三氯乙烯6三氯乙烯7三氯乙烯8三氯乙烯9三氯乙烯10运输作业类别(TOC)TCE的TOC可以是一组类似的车辆：•路线•网络2.数据要求及定义82.2数据注意事项公司减排路线图必须在两个要素之间取得平衡：•根据可用数据，使用技术上和操作上可行的方法计算排放量•能够开始实施和监测减少机会，同时传达可用数据质量水平的局限性。例如，一家多年来一直使用财务数据量化其排放量的公司只有在降低开支的情况下才能量化减排量，而基于公司特定运营指标的方法将能够跟踪基于材料的减排量，网络和/或供应商的变化。由于用于计算的数据类型应始终与产生的排放一起报告，因此鼓励公司从其运营中系统地收集运营数据。数据越精细，他们的排放量计算就越精确可靠。因此，原始数据总是更可取的，公司应为此努力提高数据可用性。同时，完美不应阻碍进步。其他形式的数据，例如建模数据和默认数据，必须与less一起使用粒度操作数据，其中原始数据不可用于进行排放量计算和实施脱碳行动。公司应该在使用这些输入数据源来满足他们的需求和采取一致的步骤来不断提高他们系统中的数据质量之间寻求平衡。同样，排放强度的计算频率应被认为有助于跟踪随时间、季节性或总体需求概况变化的改善情况。例如，12月是邮件和包裹行业的旺季、路线改变或电动卡车的引入。如果基准测试正确，跟踪和使用个人旅行级别的数据来报告排放量可以为与旅行相关的某些用例提供具体的见解，但也有可能加剧潜在的异常值。因此，在使用行程级别数据时，有必要对时间进行汇总，以避免根据一次或几次单独行程得出结论。在无法获得原始数据的情况下，考虑排放量计算的范围和预期目的有助于指导数据要求并确定执行手头任务至少需要哪些数据。表2提供了针对每个用例的相应数据建议的详细信息。2表2：用例和各自的要求用例细节例子资料推荐报告•满足监管或自愿透明度要求•专注于选定时期和整个组织或供应链的一部分•企业报告（可持续发展报告）•向评级平台披露•首选：粒度（主要）数据•备选方案：建模或默认数据集•使用：汇总排放强度因子商业决策•分析过去的表现以做出未来的改变•承运人/LSP向托运人报告•模式切换•与运营商合作•横向协作•选择替代燃料/车辆•确定减少温室气体排放热点的机会•首选：粒度（主要）数据•备选方案：详细的建模数据•使用：颗粒状、分类的排放强度数据粒度优化•分析过去的表现以跟踪和衡量进展•承运人/LSP向托运人报告•运营商级优化（驾驶员培训、每条线路的路由和整合）•量化闲置时间对温室气体排放的影响•量化已经实施的模式转换的影响（评估初始目标与实际）•供应链优化以减少温室气体排放•首选：粒度（主要）数据•备选方案：详细的建模数据•使用：颗粒状、分类的排放强度数据2这些用例反映了GLEC数据访问和交换项目中确定的那些用例，该项目侧重于跨价值链共享数据时最常见的数据用途。其他用例在GLEC框架中突出显示，但未在此处涵盖。2.数据要求及定义92.3数据变量在收集、使用和交换数据时，各方对范围内的数据参数使用相同的定义至关重要。该指南遵循基于GLEC框架的智能货运中心数据交换模型（物流排放核算和报告的数据访问，或GLEC数据访问和交换项目）3的定义。根据组织运营的物流供应链的哪个部分及其业务模型，将需要共享不同的数据变量。因此，在参与任何与温室气体相关的数据收集和交换活动之前，与内部利益相关者一起评估数据需求至关重要。数据交换模型对哪些变量进行了分类，以确保符合GLEC框架和GLEC声明。然而，公司应该从最低限度开始，旨在不断努力采用更多变量，以在计算供应链排放量时实现更高的准确性。4数据交换模型还提供了有关每个计算或报告案例的数据责任的更多信息。定义其中哪些是相关的可以指导公司确定哪些输入数据是足够的，哪些数据可能不太重要。后续的计算方法将取决于可用的数据。端到端计算的具体信息要详细了解端到端排放量，必须确定总TCE排放量（计算方法见第4章）。这需要首先确定TOC排放强度，作为进一步计算的基础。用于计算TOC排放强度的输入数据要定义输入数据，应遵循ISO14083的原则。这列出了每种模式的要求，本指南指定了TOC排放强度将始终在特定网络中运行的车队水平上计算。用于计算TCE排放量的输入数据公司应参考表3，了解在TOC和TCE级别要考虑的变量列表。以粒度级别（每个TCE）收集信息，简化了向上聚合过程，并为执行为供应链决策提供信息的数据密集型任务提供了充分的基础。该表旨在作为GLEC数据访问和交换项目中进行的更多技术工作的指南和定性表示。当公司希望实施数据协议时，他们应参考最新的数据模型，在第二次发布中提出GLEC数据访问和交换项目，了解更多技术细节。3有关GLEC数据访问和交换项目的更多详细信息，请参阅这里.可以找到快速下载这里.4参与者可以选择不共享他们认为具有商业敏感性或机密性的数据。2.数据要求及定义10注1：标有()的项目定义了最低要求。注2：对于TOC层级聚合交换更有意义的企业，可以填写并收集该层级的数据。表3：在TCE层面收集和交换GHG数据需要考虑的变量学期定义TOC级信息关于特定托运的运输链元素内一组车辆的运输信息运输经营者/报告公司名称/ID()提交/报告数据的公司的识别代码/名称。认证状态（）计算方法的认可声明。验证状态()输入数据的外部验证声明。运输作业类别(TOC)根据模式、行程、货运、贸易航线或合同类型，具有相似特征的一组运输业务。可以根据特定的往返行程、车辆类别或时间表聚合到TOC。交通方式（）运输方式或运输类型（例如，铁路、海运或公路）。特定于模式的资产类型特定类别的资产，例如40吨卡车、3.5吨厢式货车、集装箱船或散货船。排放等级（道路）车辆排放等级（道路）的标识。负载系数特定车辆的实际负载（质量）与最大合法授权负载的比率。空距在TOC级别上，车辆没有运输货物的路线部分与车辆总距离的比率。温度控制货运状态为非环境。能源消耗消耗的能量。附有相应的单位字段。在多种能源的情况下，必须定义各自的领域。能量载体能源载体类别，如柴油、HVO、汽油、CNG、LNG、LPG、HFO、MGO、航空燃料、氢气、甲醇和电力。如果是多种能源载体，则需要披露各自的消耗量（例如升数或排放量）。原料能源载体的来源（例如，电力、可再生能源、大豆、废物或化石；国家或地区特定）。排放强度()指定运输活动在TOC级别的GHG排放量的系数。WTW燃料排放因子（认证）为特定原料/能源提供并独立认证的每单位能源的温室气体排放系数。数据质量指标定义计算的CO2e中反映的数据质量水平的分类变量。TCE级信息有关特定托运货物的单个运输链要素的运输信息。货件编号()货件的标识符。托运编号()货物托运的标识符。传输链元素ID()货物运输链要素的标识符。货物重量5()运输货物的质量。建议单位为公斤。包装单位为运输、装卸和/或分配目的而设计用于容纳一件或多件物品或包裹或散装材料的包装类别。在这种情况下，海运和铁路集装箱（例如20英尺当量或TEU、40英尺当量或FEU）被视为包装单位，并作为用于报告和分析目的的运输功能单位。单位数量需要与单位类别一起披露。原产地()货物的取件地点。表在下一页继续。5货运质量：对于航运业，这应包括集装箱重量。2.数据要求及定义11表格接上一页。表3：在TCE层面收集和交换GHG数据需要考虑的变量学期定义TCE级信息有关特定托运货物的单个运输链要素的运输信息。目的地位置()货物交付地点。实际距离货物或车辆托运货物的起点和终点之间的距离，由远程信息处理系统测量。活动距离运输货物的装卸距离——提供的距离应为计划距离。ISO14083中的最短可行距离应用于公路、铁路、内河航道和海上运输。空气应使用大圆距离。出发日期货物的出发日期。到达日期货物到达日期。运输活动()运费乘以分配或分配距离，以吨公里(tkm)表示。对于海上运输，也允许使用标准箱公里(TEUkm)，对于邮件和包裹部门，可以使用物品公里(itemkm)。航次特定航次识别号航班号IATA航班号的标识号。一氧化碳2eTTW（）车辆运行（从油箱到车轮）排放到大气中的温室气体排放量。一氧化碳2e韦莱韬悦（）在生产、储存、加工和分配用于车辆运行的能量载体的过程中释放到大气中的温室气体排放+车辆运行（从车轮到车轮）释放到大气中的温室气体。2.4数据交换数据要求进一步受预期报告级别的指导。聚合级别越细化，数据需求就越细化。从承运人到托运人（或LSP）的排放交换可以发生在以下层面：•公司：承运人为客户产生的温室气体排放量•运输链：货物的温室气体排放（从始发地到目的地）•TCE：运输段的温室气体排放量（在托运层面）承运人或托运人出于其自身的业务报告和分析目的，将排放量汇总到各个级别，包括：•每个地点（原产地、目的地、贸易通道）的排放量分配和排放强度计算•每个TOC（资产组）的排放分配和排放强度计算•TOC中使用的每种能源的排放量拆分•每个承运人、LSP或托运人的排放分配，以监测和报告绩效•分配和理解每个司机的排放量在网络运营的情况下，请注意，对于托运人而言，运输链中的单个TCE（A-B点）实际上可以由承运人网络中的多个TCE（A-X、X-Y、Y-B）组成。2.数据要求及定义122.5采用新的数据结构应尽可能遵循表3中总结的结构变量来收集和存储数据，例如，关于命名约定和各自的单位。该结构旨在建立一致性，促进不同利益相关者之间的数据交换，并考虑物流业未来的报告需求。这也将减少处理和混合数据所需的时间，并提高在排放报告中使用语义的透明度。如果考虑到每个公司的业务范围和报告需求，此变量列表过于广泛，则应跟踪最小变量（如表3所示）。我们建议从监控和交换强制变量开始，随着IT系统的成熟，添加更多源自业务需求的变量。公司在设计数据仓库和收集系统时可以考虑以下指导性问题。这些问题旨在提供主要问题的示例得到回答，并为每个公司的用例启用所需变量的逆向工程。这些问题源自在当前和GLEC数据访问和交换项目中进行的讨论。需要考虑的问题•数据收集和报告的范围和目的是什么？•谁是报告排放量的受众？•应以哪种首选频率汇总数据？每年、每季度、每月？其他？•谁是数据所有者，数据存储在哪里？•谁在计算温室气体排放量？•关于数据收集存在哪些地方/国家法规？•是否有关于多式联运链的任何信息（例如，关于船舶或火车货物运输的知识）？•有空程和载重系数的经验数据吗？•在缺乏数据的情况下，TOC导航默认值选择的最小已知特征是什么？•系统中如何捕获装运与寄售？•可以用来识别运营商的唯一ID是什么？•可以用来识别货件的唯一ID是什么？三、绩效指标和数据质量133.绩效指标和数据质量3.1物流温室气体排放绩效指标在评估物流链和活动的温室气体排放绩效时，应使用以下指标：•排放量，以WTWCO2e(kg)表示•排放强度，表示为每项活动的排放量(kgCO2e/tkm)6•运输活动（tkm）在特定情况下，可以考虑替代分配。这需要证明并记录在案。在邮件和包裹业务中，运输活动也可以用每件公里来表示。对于集装箱运输，运输活动可以用TEU公里表示。这需要在整个运输链中应用。为了允许完整的供应链和跨操作的比较，提供了转换因子：•对于从标准箱到吨的换算系数，10吨的重量被认为是平均标准箱，14.5吨被认为是重货，6吨被认为是轻货。请注意，一个TEU是一个标准的20英尺集装箱，这意味着一个40英尺的集装箱是2TEU，20吨被认为是标准重量。一个45英尺的集装箱是2.25TEU。GLEC框架和清洁货物方法论中指定了更多详细信息。•对于从件数到吨数的换算系数，不存在标准换算系数。因此，建议对与标准包装类别相关的重量进行建模和平均。这意味着在公司级别执行。通过这些指标，可以评估物流运营的整体温室气体排放绩效。然而，一个完美的计算是不存在的，运营绩效会受到许多因素的影响，在评估和比较运输链甚至不同运输链的类似元素（即比较中英里TCE）时需要考虑这些因素。例如，路线网络、天气和地理环境都会对最终排放量产生重大影响。计算的更多细节在第4章中提供。3.2评估温室气体计算的输入数据质量数据质量是一个综合指标，近似于信息代表现实的程度。任何排放报告的受众都应了解温室气体影响计算中涉及的数据类型和质量。这是至关重要的，因为所传达的数字随后被置于“置信度”的概念中，即它们反映现实的程度。关于数据质量的信息与排放信息一样重要，因为它促进了对共享信息的信任，并使计算过程中所做的任何假设都透明化。例如，如果数据收集对于特定TOC极具挑战性，那么计算可能会基于默认数据。在向听众传达此TOC的排放量时，计算的细节将由数据质量指标定性表征。因此，听众可以正确地解释传达的输出。最重要的是，不同的用例需要不同的数据输入。例如，对于年度报告，供应链优化需要不同级别的粒度和细节。在完美的情况下，数据质量需要符合手头的用例，以促进做出明智的决策。如果组织不能满足特定用例的数据质量要求，建议在传达数据的确定性或不确定性时考虑到这一点输出。为了提高数据质量的透明度，应将分层质量排名指标应用于TOC和TCE变量（表4和表5）。这是一个独立的、比ISO14083“主要/建模/默认”资格更详细的指标，并遵循探路者数据质量框架的逻辑，并进行了调整以反映物流行业的特殊性。由此产生的关键绩效指标(KPI)将使各种数据来源更加清晰，并提高受众对所传达的CO2e总量的信心水平端到端的供应链。6配送中心、仓库和运输节点应使用吨位、物品或标准箱作为吞吐量的分母。三、绩效指标和数据质量14表4：TOC级别的数据质量指标数据质量等级4-不满意3-足够2-好1-优秀排放强度要求•使用的代理（例如，财务数据或全局默认值）•模式/货运类型的默认排放强度因子（例如，GLEC或区域默认数据）•模拟排放强度因子，使用具有特定资产类别的已知TOC类别，考虑(i)空距和(ii)负载因子或者•TOC特定载体年平均排放强度因子或者•绿色货运计划•TOC的特定运营商排放强度因子，每月或每季度更新一次，或根据需要频繁更新输入数据以获得或计算排放强度•从发票数据建模•默认因子中没有地理适应性的建模•模式/运费的默认GLEC系数•模式/运费的默认区域因素•为定义的TOC建模基于能量的因素（符合GLEC框架）或者•使用以下方法计算定义的TOC的主要数据：-能源类型和燃料排放因子-选定时间段内的总能耗-选定时间范围内的总运输活动•使用以下方法计算定义的TOC的主要数据：-能源类型和燃料排放因子-选定时间段内的总能耗-选定时间范围内的总运输活动符合要求的用例•企业报告•客户报告•企业目标设定与沟通•模式选择•选择替代燃料/车辆•横向协作•LSP绩效评估•运营商级优化（驾驶员培训、每条线路的路线规划或整合），由运输运营商进行•供应链优化•载体性能评估表5：TCE级别的数据质量指标数据质量等级4-不满意3-足够2-好1-优秀始发地-目的地•国家层面•市级•邮政编码或计划距离•邮政编码/坐标/计划距离重量•估计的•估计的•实际的•实际的TOC排放强度因子•代理人•默认值•模拟或运营商特定的年度排放强度因子•特定于运营商的排放强度因子每月或每季度更新一次，或根据需要频繁更新三、绩效指标和数据质量15为了解释和决定数据集在此质量评估中的位置，上述措施应被视为必须满足所有条件（“和”关系）以满足所需等级的清单。例如，如果满足所有其他条件但燃料类型未知，则数据集不能排名“好”，因此假定默认值。“不满意”的排名反映了当前的现实情况和行业采取的方法，但该排名既不符合ISO14083标准，也不推荐。提高数据质量水平将需要组织投入大量时间和多方利益相关者的努力，以逐步向“良好”或“优秀”的数据质量排名迈进。据了解，随着时间的推移，可能会在提高数据质量方面取得进展，这需要财政承诺、人力资源分配和IT系统升级。但是，并非所有决策都需要完美的数据。相反，所需的数据质量需要与相应的用例和报告要求相匹配（有关详细信息，请参见下文）。如果组织不能满足特定用例的数据质量要求，建议在传达输出的确定性或不确定性时考虑到这一点。将数据质量KPI与排放结果一起传达至关重要，以使受众清楚了解每个用例的数据输入。强烈建议使用输入数据的推荐数据质量排名执行相应的操作。3.2.1定义TOC和样本大小以计算排放强度定义TOC的三个主要特征：伴随资产类型或类别的运输方式、操作特征（温度控制、合同类型等）和旅程类型（地理、路线和距离）。对于轨道交通，还需要推进型。在其他运输方式中，能源可用于表征TOC，但这不是必要的要求。通过定义混合能源的TOC，随着车队逐渐脱碳，只要能源的碳强度降低，排放强度就会随着时间的推移而降低。另一方面，用单一能源定义的TOC有助于理解和比较其他因素，例如驱动器效率在评估排放强度的质量排名时，理想情况下应使用100%来自正在研究的TOC的数据。数据质量将代表整个人口及其所有特征。当资产数据在同一TOC中丢失时，建议至少尝试量化缺少信息的总资产的份额。目的是准确了解在某处存在多少知识TOC水平，并在向其他利益相关者传达TOC描述及其排放强度时充满信心。当TOC的全部数据未知时，要确定用于计算排放强度的样本，建议采用以下五个步骤：1考虑TOC的能源。如果有多种能源，则TOC可以是分成不同的单一能源TOC或被视为具有多种能源的TOC。2计算资产及其对TOC总排放量的总贡献。当资产有被拆分成多个TOC，确保每个TOC的总体大于30或超过80%的数据被样本覆盖。TOC中的资产少于30项意味着该总体非常小，无法从中抽样并得出具有统计意义的断言。在这种情况下，建议监控所有资产的主要数据。如果那不可能，则认为有必要使用至少80%来推导发射强度。3在资产超过30项的情况下，运输经营者可以选择采取来自资产总数（总TOC车队规模）的统计相关样本量。样本应反映总TOC船队规模并代表TOC内的资产。确保样本反映了所有必需的操作特征（例如，运输活动、装载率和能源消耗）。只有这样，操作员才能自信地将样本结果推广到总体。4根据原始数据计算样品的发射强度并假设相同TOC全部人口的价值。和利用率。三、绩效指标和数据质量165使用第3.2.2节的指导计算TOC的总排放量和数据质量。和第4.1节。示例：如果欧5和欧6车辆都在组合TOC中，并且人口的交通活动为60%-40%，则该比例也应反映在样本中。这同样适用于定义TOC的其他特征（例如，能源或大小）。关键要点是，为达到排放强度值和相应的数据质量指标而选择的方法在方法学上应该是合理的，并且尊重TOC的特征。此外，通过保持透明并将这些选择传达给相关利益相关者，排放强度的背景得出的结论很清楚，使用这些价值观的受众将有信心为其供应链做出决策。3.2.2端到端传输链的数据质量评估端到端传输链的数据质量应使用基于整个传输链中每个TCE各自排放量的每个TCE的单个数据质量指数的加权平均值来计算。通过这种方法，具有最高排放量的传输链元素的数据质量将对聚合数据质量值最重要完整的运输链。请参阅下面的公式，这将导致数据质量指数为1-4：传输链数据质量（端到端）=TCEn的数据质量∑n1TCE排放量n运输链排放量4.计算指导：使用原始数据17端到端重复1和目标设定界限2定义TOC排放强度值3计算TCE的排放量4验证并验证您的计算5并使用报告计算TCEB排放量映射和收集数据A4.计算指南：使用原始数据4.1简介：计算与主要数据许多货物在其运输链中有多个运输环节，每个TCE可能包括执行运输的不同模式或承运人。因此，范围3报告的物流货运排放量计算可能非常复杂。我们鼓励读者阅读GLEC框架和ISO14083以了解更多详细信息。本节列出了使用对应于“良好”或“良好”或“优秀”的质量水平（图4）。为了最大限度地提高计算的一致性，指定了所需的数据变量和要使用的计算方法。由于从运输服务提供商那里收集有用的原始数据并不总是那么容易，因此第5章介绍了如何处理每种模式的此类信息缺乏情况。为了增加对指南的理解，这包括关于谁应该为每个步骤进行计算的建议。此外，建议并推荐使用智能货运中心认可的合作伙伴来确保计算符合GLEC框架。图4：表示计算和报告步骤的流程图A地图和收集数据B确定燃料排放因子C计算TOC总排放量D计算TOC的排放强度需要运输运营商的输入4.1.1设定界限和目标（步骤1）第一步是确定将包含在计算过程中的物流活动范围。为此，必须确定主要目标，即结果将用于什么目的，将与谁共享排放强度值，以及他们的报告活动水平是什么（即内部、B2B或外部报告）。基于此信息并给定单一的端到端供应链，可以建立TOC的定性选择标准并组成TOC。有关运输设备和旅程主要特征的详细信息可用于帮助定义TOC。需要考虑的一些特征是：•条件（环境、冷藏等）•旅程类型（长途、多式联运、短途海运、最后一英里等）•合同类型（整车、零担）有关每种运输模式的TOC定义的更多信息，请参见特定于模式的部分（第4.2节）。运输链应是将货物从始发地移动到目的地的完整运输活动，分解为连续的TCE，包括物流现场操作。图5显示了如何根据它们所属的TOC分解单个元素中的传输链的示例。•货运类型（干散货、集装箱、包裹、限体积等）4.计算指导：使用原始数据18端到端预装运港口到港口到港口主腿内陆转运铁路总站区域性仓库到（或港口）到直流至存储/结束区域DC仓库顾客运输链关键结果：•活动（tkm）•排放量(kgCO2e)•排放强度(kgCO2e/tkm)•数据质量排名图5：传输链示例三氯乙烯1三氯乙烯2三氯乙烯3三氯乙烯4三氯乙烯5三氯乙烯6三氯乙烯7三氯乙烯8三氯乙烯9三氯乙烯1011....................................................................................................................................4.1.2计算发射强度对于TOC和枢纽运营类别(HOC)（Step2）概括运输运营商计算TOC或HOC运输活动的CO2e排放强度。TOC或HOC由一组类似的往返行程或物流站点组成，这些往返行程或物流站点在预定的季度、月或其他频率期间被考虑，以提供货运服务如何购买和交付的表示。TOC或HOC排放强度值应反映发生的所有排放。这意味着TOC包括所选观察期内的空行程。如果没有原始数据或原始数据的访问受限，则应遵循模态的计算方法。详细2A：收集计算排放强度所需的数据TOC是根据可用数据决定的。数据质量可分为四类：不满意、充足、良好或优秀。最低计算要求参见第3.2.2节。7参见第3章获得批准的排放因子来源列表。运输运营商必须定期更新定义的TOC/HOC的值。这个数据应该，根据使用情况，每月或每季度收集一次，或按认为需要的频率收集。2B：确定燃料排放因子(FEF)由于TOC/HOC中使用的方式和相应的燃料类型是已知的，消耗燃料的FEF（kgCO2e每升/千克/千瓦时）——表示每排放多少千克CO2e燃料单位——应从能源生产商处获得。将消耗的燃料与燃料排放因子相匹配时需要格外注意；需要尊重相同的单位。例如，如果燃料以升为单位测量，则FEF也必须以升表示，如kgCO2eperL.或者，应从批准的来源获得匹配值。7重要的是要考虑消耗燃料的整个生命周期的FEF，即WTW排放。这包括提取、生产、传输和使用。FEF应以CO2e表示。排放因子可从以下来源获得（按优先顺序排列）：1FEF由能源/燃料供应商提供，并附有相关的第三方保证证书2来自可靠来源（例如英国BEIS、美国EIA数据、法国ADEME或IEA）的国家或地区排放因子3GLEC框架（模块1）提供的FEF。4.计算指导：使用原始数据19C1排放[kgCOe]=燃料消耗[L]×燃料排放因子2[千克钴2eL]C2运输排放[kgCO2e]=（消耗的燃料1[L]排放因子燃料1[kgCO2e/L]）+（消耗的燃料2[L]排放因子燃料2[kgCO2e/L])+...+（消耗的燃料N[L]排放因子燃料N[kgCO2e/L])∑nD1运输活动[tkm]=运输质量[t]x运输距离[km]1nn∑nD2集线器活动[t]=运输质量1n2C：计算TOC或HOC的总CO2e排放量TOC和HOC的CO2e排放量通过将消耗的燃料/能源乘以FEF(WTW)计算得出。本节假定燃料消耗量以升为单位，但其他度量单位是常见的做法（例如千瓦时或千克）。运输的空载距离和装载系数属性自动包含在计算中，因为它们的基础是原始数据。如果TOC中使用了多种燃料类型，则应采用以下方法确定总排放量：2D：将排放分配给运输活动并计算TOC的排放强度排放强度用于表示所考虑的TOC中运输货物的污染程度。为计算排放强度，应首先计算总运输活动。运输活动是所考虑的TOC内每批货物的质量和活动距离的总和（或者相同结果：总运输质量乘以平均运输活动距离或平均质量乘以总活动距离）。8对于枢纽活动仅考虑运输质量。重量被视为包括从发货人处收到的包装在内的货物。不应考虑运输经营者为支持运输而使用的额外包装材料。运输活动应按如下方式计算（其中n是TOC或HOC中考虑的TCE数量）：在邮包领域，运输重量也可以用件数来表示；在这种情况下，该公式将平均物品数量乘以总运输距离以获得运输活动。在海运领域，运输重量可以通过TEU的数量来计算，也就是说TEU的数量可以乘以运输距离得到运输活动。接下来，可以通过将总排放量除以运输活动来计算排放强度。D3TOC排放强度[kgCO2e/tkm]=∑n运输总排放量[kgCO2e]1总运输活动[tkm]8如果计划距离不可用且仅知道实际总距离，请确保使用距离调整系数校正距离以避免漏报并确保符合ISO14083。有关距离的详细信息，请参阅模态部分和ISO14083。4.计算指导：使用原始数据20枢纽运营每TCE[kgCO2e]的A1排放量=TOC排放强度[千克二氧化碳当量2t]×货物质量[t]A2运输业务每TCE[kgCO2e]的排放量=TOC排放强度[千克二氧化碳当量2特克姆]×货物质量[t]×TCE距离[km]由公式3得出的排放强度是TOC中包含的所有货物的总值。现在可以与托运人共享此值，托运人的货物由TOC和数据质量指数表示。重复步骤1和步骤C1-D4以计算传输网络中所有TOC的排放强度。4.1.3计算TCE、运输链的排放量，并在产品单位级别分配排放量（步骤3）概括托运人9应从其运输运营商处收集代表其货物TCE的TOC和物流站点的排放强度值。使用收集到的排放强度值，托运人可以计算他们自己货物的每个TCE的排放量，并汇总到所需的运输链中，然后将排放量分配到所需的报告水平（例如，包装单位或产品单位）。详细步骤3A：计算TCE的排放量对于运输操作，TOC排放强度应从运输运营商处收集，用于装运的TCE，并乘以货物重量和TCE距离。对于枢纽运营，HOC排放强度应从运输运营商处收集，用于装运的TCE，并乘以托运货物的重量。对传输链中的每个TCE重复此操作。步骤3B：汇总运输链的排放：端到端对于完整的端到端运输链，应收集计算单个TCE物流排放所需的数据，包括TOC、TOC排放强度、运输活动（计划距离和质量）以及数据质量如表5所示。对于每个TCE，应执行计算步骤3a。在计算所有TCE的排放量后，应将所有TCE排放量相加以获得运输链的总排放量值（图5）。D4HOC的排放强度[kgCO2e/t]=∑n1枢纽总排放量[kgCO2e]总枢纽活动[t]9此处指托运人；但是，这也包括LSP和其他作为托运人的货运买家。4.计算指导：使用原始数据21nB1运输链的排放量（端到端）[kgCO2e]=TCEn的∑排放量1nB2传输链的传输活动（端到端）[tkm]=∑TCE的传输活动n1B3运输链排放强度（端到端）[kgCO2e/tkm]=∑三氯乙烯的排放量n1n∑TCE的运输活动n1nB4传输链数据质量（端到端）=TCE的数据质量n∑n三氯乙烯排放量n1运输链的排放每个运输链的排放量[kgCO2e]C1每个产品单位的排放量[kgCO2e]=产品单元数运输链（端到端供应链）的总排放量是通过汇总每个TCE的单独排放量来计算的。运输链的排放强度是通过将运输链总排放量除以总运输活动得到的。10数据质量是使用加权平均值计算的，对每个TCE的各自排放量进行加权。步骤3C（可选）：在所需产品单位级别分配总排放量此外，对于从事包裹或产品导向型行业的公司，需要包装单位和运输产品的数量来回答每个产品或包裹的排放量问题。运输链的排放量应除以产品单元的数量，以得出产品级别的排放量：prEN17837:2023就如何根据包裹的重量和体积将排放量分配给特定包裹提供了进一步的指导，从而实现更准确和精细的分配。4.1.4验证和验证（第4步）下一步是核实和验证物流排放计算和报告的输入和输出，以便公司、其客户和外部利益相关者对报告的准确性有信心。详见第五章（鉴证）。4.1.5将结果用于所需的报告目的（第5步）一旦计算出排放量，我们鼓励读者参考GLEC框架的第4章。负责报告的公司可以选择以符合GLEC的方式传达其排放量。如果公司选择保持GLEC合规性，那么GLEC声明（GLEC框架，第4章）应在声明排放量时作为指南，并添加数据质量指标。报告或文件中GLEC声明的审美解释（设计选择、排放数据的呈现顺序）10枢纽排放量包含在运输链的总排放量中。枢纽活动不包括在运输链的总运输活动中。4.计算指导：使用原始数据22先决条件是定义一个特定的时间段可以从TEU转换为吨如果使用实际运输距离，请确保应用适用的距离调整系数决策点流程要素开始是的不是的是的是的不不不车辆油耗已知？报告排放强度&以tkm为单位的TCE排放量计划的TCE距离已知吗？货物重量已知？TOC排放强度已知？使用实际距离选择合适的代理从默认值中选择适用的排放强度使用计划距离并增加5%的距离调整系数用它来计算排放量验证是否包括空载里程和装载系数，并在需要时进行调整转到第4.1节主要数据计算仪表板取决于创建报告的利益相关者的判断。然而，透明地显示GLEC声明中规定的最小变量和指标是有先决条件的。具体来说，在GLEC声明部分，可以找到各种交流结果的案例（例如，B2B和外部利益相关者）。传达结果的一方还负责澄清此信息的来源以及CO2e的数量与它们所代表的真实系统的准确性程度。因此，我们建议将以下数据质量指标（第3.1.2节）作为强制性要素添加到GLEC声明中。此外，欢迎以这些为基础，并在将其结果传达给感兴趣的各方时包括每家公司认为合适的更多细节。如果偏离强制性变量，公司不能声明符合GLEC。4.2没有原始数据的计算（每个模式）在4.1节中，我们使用实际原始数据解释了物流排放量的计算步骤。但是，实际上很难获得原始数据；因此，可以使用基于建模或默认数据的替代计算方法。使用建模值或默认值时的计算步骤与使用原始数据时有所不同，此外，还需要特定于模态的方法。因此，如果步骤2A中所需的数据变量不完全可用，我们将强调在模式级别出现的计算方法和特殊性。如果主要数据变量已知，则可以直接计算排放量。但是，如果缺少主要数据变量，则应使用建模或默认的WTW排放强度值：•公司应与承运人合作，以获得每个TOC的实际燃油效率或CO2e排放强度，代表该网络的负载系数和空载距离。•如果这不可行，那么公司可以使用认可的计算工具对这些数据变量进行建模。•仅当无法访问更准确的数据时才使用默认因子。GLEC框架中的默认系数涵盖空载距离和负载系数的标准值。4.2.1路几乎每条运输链都使用公路运输。由于公路运输部门高度分散的性质，可能难以从承运人和/或LSP获得主要运输数据。在这种情况下，可以使用模型值或默认值计算物流排放量。这反映在下图中：图6：公路货运计算流程图4.计算指导：使用原始数据23空程（公里）空距（%）=空载距离(km)+载重距离(km)空载距离载重距离(km)的GLEC默认百分比空程（公里）=1-GLEC默认空距离百分比特定的国家计划，如SmartWayEPA，提供公路货运运营商的年度排放强度表现。在GLEC框架模块2中，WTW的道路排放强度值[gCO2e/tkm]是根据以下标准化特征为欧洲和南美洲提供的：•车辆类型和尺寸•负载系数•空距系数•汽油种类•消费因素如果关于实际运输的信息有限或未知，则目的是使用表格来选择最接近用于运输货物的车辆的WTW的默认道路排放强度因子。在这种情况下，排放量计算的数据质量被归类为“足够”。对于公路货运，应使用增加5%的计划距离以纠正偶然的偏差，或者如果计划距离未知，则可以使用实际距离。在已知偏差的情况下，计划距离应增加30%。在计算空距的情况下，要使用的公式是：TOC应根据某些运输活动的相似特征组成。在表6中，我们列出了在为公路运输的TOC选择装运时可以使用的一些特征。表6：推荐的公路货运TOC特征货运类型健康）状况行程类型合同类型•干货•液体散装•集装箱化•托盘化•质量不限，普通货运（重货）•体积有限，普通货运（轻货、邮件和包裹）•周围的•温度控制•点对点（长途）•收寄•共享交通•专用合同（包机）邮件和包裹部门在邮件和包裹部门，对单个托运货物重量的了解可能有限，可以估算重量以通过端到端运输链实现计算的一致性。这可以在使用的标准产品类别的基础上完成。或者，也可以按项目分配排放量，并在分配机制中考虑体积和重量。在这种情况下，旅程中产生的总排放量根据其体积、潜在重量和运输物品的数量进行分配。绩效指标还需要反映温室气体排放量或物品公里数，并需要应用于整个运输链。公路货运的距离应为装卸点之间的计划距离——这也适用于邮件和包裹部门。EN17837：包裹递送环境足迹（即将发布）将提供有关分配的更多详细信息邮件和包裹部门的机制。4.计算指导：使用原始数据24决策点流程要素开始运营商提供的排放强度？是的不是的是的该船是集装箱船吗？是的货物重量已知？距离数据已知？不不不使用计划距离并增加15%的距离调整系数使用标准方法计算平均净重检查GLEC模块2或IMO以获取船舶/燃料的默认强度值以tkm/TEUkm为单位报告排放强度和总排放量每个端口对使用清洁货物（平均/承运人）排放强度使用实际距离用它来计算排放量用它来计算排放量4.2.2海海上和海上运输进行了以下调整：•对于集装箱船，清洁货物方法为每条贸易航线的海运集装箱运输提供了一套行业平均排放强度因子，每年更新一次。通过SmartFreightCenter会员资格，可以访问特定于承运人的贸易通道因素。11在计算装运/托运货物的活动时，如果缺少特定的质量或重量值，则可以调整方程式以反映共同的航运单位，TEU。提供从TEU和FEU到吨的换算系数。•对于其他船舶类型，排放强度变量的默认因子在GLEC框架的模块2中提供。图7：海运费计算流程图先决条件是定义一个特定的时间段可以从TEU转换为吨如果使用实际运输距离，请确保应用适用的距离调整系数表7：推荐的海运TOC特征船型货运情况服务类型•大部分•化学品船•集装箱船•滚装滚装•液化气罐车•油船•其他液体罐车•杂货•周围的•温度控制•混合环境和温控货运•预定（贸易通道）•特许11在撰写本文时，正在建立每个港口对组合的特定于承运人的集装箱运输排放强度因子。请参阅www.smartfreightcentre.org或最新信息。4.计算指导：使用原始数据25•货机/客机•模型•引擎种类•始发地信息•路线/中间站4.2.3内河航道计算此模式时的排放范围应包括空回程和船舶重新定位。GLEC框架方法符合国际海事组织(IMO)指南和美国EPASmartWay驳船承运人工具的原则。为确保可比性，在方法学考虑油箱到车轮范围的情况下，应进行调整以反映油井到车轮。在收集用于计算内陆水路运输各自排放量的数据时，发现与海运有很多相似之处。运输重量方面，以实际重量为佳；如果未知，建议从TEU或FEU的数量转换为重量。为了距离，应根据航程起点和终点按实际水路网距离计算总量。在使用海里的地方，建议转换为公里。要计算排放量，除了活动数据外，还需要排放强度。建议使用特定于运营商的发射强度信息。如果这不可用，则GLEC框架会根据空载距离和负载系数的平均值推荐特定的排放强度值。这些因素是基于船用燃料油的使用。如果使用不同的燃料或能源，则GLEC默认排放强度因子不适用。表8.推荐的内陆水道TOC特征船型货运情况服务信息•大部分•容器•托盘•质量限制货物•限量货物•周围的•温度控制•混合环境和温度控制•始发地信息•航道分类•路线/中间站•对于车队，驳船数量4.2.4空气在计算空运排放量时，GLEC框架考虑了货运和客机整个飞行周期的排放量，例如滑行、起飞、巡航、着陆以及与货物装载相关的任何其他运动和卸载。机场发生的任何其他排放都应包含在与物流场所相关的因素中。GLEC框架对此提供了指导，如果机场运营商没有提供更具体的数据，则应选择该框架。此外，正如其他模式所述，空运航班的排放结果必须以WTWCO2e排放量表示，才能符合GLEC。在为最终计算选择数据时，需要考虑并仔细收集一些关键参数。首先，距离（如果采取中间停靠）在交通活动计算中非常重要。建议使用机场之间的大圆距离。此外，还需要货物的确切质量，因为这将导致更准确的结果。排放量应根据ISO14083标准中概述的规定在客运和货运之间分配，该标准反映了IATA推荐做法1726的规定。与重量相关，负载系数也适用于专用货机和客机的空运。负载系数应由空运运营商提供。获取准确的航班号以确定确切的旅程可以显着帮助提高排放计算的准确性，因为这可以确认距离、中间停靠点和飞机类型。拥有机队（专有机队）的航空货运运营商可以获取高质量的燃料消耗数据和燃料类型。建议与支持排放量计算的合法利益方共享这些数据。燃料数据可以乘以WTW燃料排放因子。双燃料的使用目前可以忽略不计（1-2%的网络平均值），因此如果在计算中忽略它，它被认为是可以接受的。表9：推荐的空运TOC特征机型服务信息4.计算指导：使用原始数据264.2.5轨在全球范围内，铁路运输越来越受欢迎，并且在过去五年中一直在逐渐增长。铁路运输可以显着减少排放，尤其是在使用可再生能源提供动力时。大多数能源是电力或传统燃料，如柴油。因此，不同的设备类型需要特定的排放强度因子。GLEC框架在美国以外的地区使用UIC（国际铁路联盟）方法，在这些地区首选EPASmartWay铁路运输工具的方法。这些方法和工具被认为适用于铁路货运排放的建模。在计算铁路温室气体排放量时，应考虑具体原则。首先，最重要的一步是定义发动机类型（或机车），从而定义货运列车的主要能源。对于电动火车，可以调查来源电力来指定它是否是可再生的。然后，该源的适当排放值可以被应用。下一步是找到托运重量。如果没有可用数据，则可以使用其他可用的替代值（例如体积或货盘数量）来估算重量。要完成活动的计算，还需要知道距离。在轨道交通中，该距离应反映实际铁路网距起点和终点的距离，并考虑空距和装载因素。总的来说，由于缺乏数据和精细的默认值，对铁路运输进行建模是一项艰巨的任务。经认可的铁路工具供应商可以支持这一过程。注：铁路终点站的排放被归类为物流站点的排放。表10：推荐的铁路货运TOC特征发动机/机车货物类型货物密度行程类型活动•列车尺寸•发动机类•UIC类•原料的百分比•散装（干/液体）•集装箱•托盘•质量/体积限制货物•光•中等的•重的•国内的•国际的•直接或枢纽网络•地形•温度状态4.2.6物流站点（枢纽）物流站点、节点、枢纽和终端都是运输链中的重要环节。排放量相对较小，但将其纳入温室气体总量计算非常重要，以确保对运营产生的温室气体排放总量具有代表性。物流场所的排放强度以每吨处理的温室气体排放量表示，或者，如果认为更合适，则以TEU或物品表示。排放强度因子的可用性有限，许多类型的排放强度因子还有待更详细地确定。如果承运人或码头运营商无法提供排放强度因子，则可以从REff工具12GLEC框架中获取默认值或其他合适的位置。FraunhoferIMLGuideforGreenhouseGasEmissionsforLogisticsSites也提供了其他指南。表11：推荐的物流站点HOC特征进程货运类型条件（温度）•仅限货运转运•客货联运•货物转运和储存•平均/混合•集装箱/交换机构•托盘化•件货/杂货•干货•液体散装•车辆运输•其他•周围的•温度控制12REff工具，由IMLFraunhofer开发：https://reff.iml.fraunhofer.de/5.鉴证与验证275.保证和验证为了解决当今企业面临的排放核算挑战，必须能够在价值链之间共享高质量（颗粒状、可比较一致）和可靠的数据。保证和验证确保数据的可靠性，在所有利益相关者之间建立必要的信任以推动大规模脱碳。独立验证者进行的保证和验证可以帮助确定排放量是否已按照GLEC框架和其他相关标准及随附方法进行核算。本节提供了关于在本指南的背景下发生的排放保证和验证的指南。5.1目标和范围5.1.1目标本节的总体目标是根据本指南中规定的核算方法定义关于排放保证和验证的要求。通过明确定义要求，本指南旨在：•为生态系统中的所有利益相关者建立共同的保证基础和语言•通过多层次方法提高整个物流行业对排放保证实践的采用•明确最佳实践保证和验证要求，以支持希望与最佳实践保持一致的利益相关者的准备过程•通过提供有关公司需要为鉴证业务准备哪些证据的指导来简化鉴证流程5.1.2范围和限制本指南定义了公司在寻求遵守要求时应参考的三个独立的保证目标水平要求本指南的。这三个级别旨在代表与保证过程相关的不同程度的雄心和粒度，以提高排放数据的可靠性和对整个生态系统的信任。由于保证声明在整个价值链中共享，因此希望通过提高数据可信度来脱颖而出的公司将受到激励，超越最低保证水平。从实际的角度来看，从另一个物流供应链利益相关者获得并用于计算公司自身排放量的经过验证的排放数据降低了公司自身审计的交易成本。这是因为只要不对最初共享数据的公司使用的基础计算模型和数据进行任何更改，就不需要（重新）验证交换的排放量。最后，本指南承认排放披露的验证涉及许多挑战，包括：•企业对排放源的控制有限•保证人在所有必要项目上获得足够证据的能力有限•对直接影响排放披露的问题（例如排放强度因子）不断发展的科学共识•所需的主题专业知识，目前并非所有公司和保证人都可能大规模拥有本指南旨在通过提供清晰度和参考点来帮助缓解这些挑战。尽管如此，公司和担保人应继续合作以尽其所知确保其排放，并继续改进整个物流部门的排放披露保证实践。还应注意，本章本身并不打算用作保证标准。本指南定义了保证过程的要求和建议的结果（即“什么”鉴证）但不规定鉴证过程本身（即鉴证过程的“方式”）。因此，鉴证提供者在验证物流排放和本指南中介绍的方法时应参考额外的鉴证标准。5.鉴证与验证28决策点流程要素开始排放是的用它来用它来使用实际强度计算计算距离可由排放量排放载体？不是的是的使用清洁报告货物排放是的（平均的/运输强度＆是船只载体）重量距离数据总排放量一个容器排放知道吗？知道吗？在tkm/船？强度每标准公里端口对不不不检查GLEC使用计划模块2或使用标准距离＆默认为IMO接近加15%强度平均净值距离值重量调整船舶/燃料因素青铜较低的野心水平银中等雄心水平金子更高的抱负水平证据第5.4节中小企业要求第5.3节工艺周期第5.2.8节供应商第5.2.7节验证级别第5.2.6节边界第5.2.5节一致性第5.2.4节覆盖范围第5.2.3节保障维度野心水平最后，本章专门提供有关保证和验证的指导。寻求认可的公司应参考SmartFreightCentre的认证计划.虽然保证和认证是相关的，但认证旨在确定公司的计算方法是否符合GLEC框架，而保证过程旨在确定特定排放披露是否准确计算和陈述。5.2保证目标水平5.2.1结构本指南的结构是一个由三个目标级别组成的框架，每个级别都包含八个保证维度的要求，如图8所示，并建立在探路者框架的基础上。图8：保证要求的雄心水平和维度5.鉴证与验证29决策点流程要素开始排放是的用它来用它来使用实际强度计算计算距离可由排放量排放载体？不是的是的使用清洁报告货物排放是的（平均的/运输强度＆是船只载体）重量距离数据总排放量一个容器排放知道吗？知道吗？在tkm/船？强度每标准公里端口对不不不检查GLEC使用计划模块2或使用标准距离＆默认为IMO接近加15%强度平均净值距离值重量调整船舶/燃料因素方面覆盖范围要保证的数据范围一致性鉴证依据边界确保数据的深度等级置信度供应商提供保证的实体工艺周期保证的时间有效性适用于中小企业中小企业要求证据指导表12：保证级别概述井到轮井到轮井到轮GLEC框架GLEC框架任何公认的标准自有+承包+分包业务自有业务+承包业务自己经营1金子2银3青铜5.2.2概述下表按维度概述了本指南对三个级别的保证要求：有限保证有限保证合理保证独立第三方独立第三方独立第三方两年一次年度的年度的中小企业的分阶段方法上述所有要求同样适用于中小企业，但有两年时间滞后，以便在2025年之前进行能力建设证据包指南公司应使用围绕证据整合的指南（见附录）来促进和简化保证流程为了解释和决定要进行的保证级别，上述要求应被视为必须满足所有条件的清单（“和”关系）以满足任何给定的水平。例如，如果满足所有其他条件，保证不能被评为“黄金”，但保证级别为“有限”。以下部分提供了有关每个维度和要求的更多详细信息。5.鉴证与验证305.2.3覆盖范围保证的范围定义了保证过程中包含的排放范围。虽然根据本指南交换的排放量预计会产生端到端的排放量，但保证的边界可以更宽、更窄或等于共享的排放量。为保证起见，本指南将覆盖范围分为三个独立的级别：自有、外包和分包业务。分包是指当托运人最初选择的利益相关者（即承运人A）无法在其自身能力范围内进行装运时，与另一方签订合同的多层次过程。因此，分包是在初始承运人（承运人A）之外指定承运人（即承运人B）的行为。青铜公司应确保其自身运营的排放。银公司应确保自身经营和承包经营。金子公司应确保自己的业务以及承包和分包业务。请注意，验证过程将确保所做的计算和基础数据。因此，虽然分包和承包业务的主要活动数据可能更难收集，有时甚至无法获得，但仍希望公司使用默认或建模数据来估算这些排放量。5.2.4一致性保证的一致性定义了用于保证过程的参考标准或指南。青铜公司应使用任何公认的排放核算标准作为物流排放保证的基础。银公司应使用GLEC框架作为保证的基础。公司可能需要采取额外的保证步骤，以确保符合其他现有标准或法规，例如，满足监管要求。因此，本指南强烈鼓励遵守GLEC框架以及其他公认标准，例如即将推出的ISO14083。金子公司应遵循与银级相同的要求。5.2.5边界保证的边界定义了要保证的数据的深度。根据GLEC框架，公司需要将所有WTW物流排放纳入其保证流程。此要求适用于所有三个雄心级别。5.2.6保证水平保证级别定义了对保证声明的置信度。虽然本指南定义了三个雄心水平的保证水平，但公司应与保证人密切合作，以确定在任何给定情况下哪种保证水平是适当和可行的。专栏1提供了有关保证级别的更多背景信息。13青铜公司需要寻求有限保证。银公司应遵循与铜级相同的要求金子公司应寻求合理保证来满足本指南的要求。13取自ISAE3000和相关标准，例如ISAE3410。5.鉴证与验证31专栏1.保证水平为什么？确保所有利益相关者了解排放披露的核实程度。目标是实现：•公司计划他们想要的保证过程和验证深度•鉴证人根据标准化惯例准备验证•下游公司等外部利益相关者了解报告数据的可靠性什么？排放披露保证通常使用两个保证级别：•Limited：有限保证的结论是负面的，表明保证人没有发现任何证据证明排放披露包含任何基于适用标准的重大错误陈述。•合理的：合理保证水平的结论是在积极的意义上构建的，表明根据保证人的说法，排放量披露是根据适用于所有重要方面的标准编制的。表13进一步概述了两个级别的不同特征。如何？公司应根据本指南规定的要求，在进行鉴证业务之前，确定他们将寻求的鉴证级别。如果鉴证提供者认为所需水平不可行（前提是满足本指南的最低要求），他们可能会建议进行调整。表13：保证水平比较范围更广，例如，可能包括实地考察范围有限——与合理保证不同或更少的检查过程常用于财务披露常用于非财务披露应用积极的“我们认为披露符合探路者的所有要求，并且在所有重要方面都得到了公平的陈述”消极的“我们没有注意到保证声明不符合探路者框架并包含重大错误陈述”意见陈述合理保证有限保证方面等级野心水平5.鉴证与验证325000万欧元，和/或年度资产负债表总额不超过4300万欧元。5.2.7供应商保证的提供者是验证排放数据的实体。当报告公司也执行鉴证时，这被称为第一方鉴证。当报告公司以外的一方执行鉴证时，这称为第三方鉴证。14公司应选择独立的第三方进行验证过程。虽然鼓励第一方质量控制和合理性检查，但它们不足以满足本指南的保证要求。公司可以选择任何合格的鉴证提供商，前提是该提供商具备进行鉴证业务所需的专业知识。此类专业知识的证明可能包括之前关于物流排放的保证业务、特定行业的知识以及碳核算方面的技术能力。第5.5.3节提供了有关选择保证提供者时要考虑的标准的更多详细信息。5.2.8工艺周期流程周期定义了保证声明的有效期（例如，一年或更长时间）。青铜公司必须至少每半年更新一次保证。银保证声明的有效期最长为一年。每年更新公司层面保证的要求旨在与监管要求保持一致，例如欧盟的企业可持续发展披露指令(CSRD)和美国证券交易委员会(SEC)的非财务披露拟议规则。金子公司应遵循与银级相同的要求。5.3对中小企业的要求虽然本指南鼓励任何公司根据第5.3节规定的三个级别之一确保其排放数据，但中小型企业由于初始资源和能力限制，企业(SME)15在满足保证要求方面可能面临更多挑战。为了让中小企业有时间建立满足保证要求的必要能力，第5.2.2节中定义的每项要求应在该要求于2025年首次对大型企业生效两年后适用于中小企业。虽然保证水平在此之前不会被视为要求，但强烈鼓励中小企业开始准备满足保证要求，早于本指南的要求。5.4证据5.4.1背景和目的提供标准化和相关的证据来证实排放声明和支持保证过程是任何验证和保证过程的基石。因此，本节旨在指导公司努力收集和整理鉴证业务可能需要的证据。本指南不会取代鉴证人自己在业务过程中可能提供的任何指南，也不是鉴证业务的蓝图。相反，它旨在帮助公司提前为鉴证业务做好准备，从而加快和简化鉴证流程。5.4.2结构尺寸证据指南按照核实排放披露的三个核心维度构建：1数据：有关计算中使用的所需数据元素、来源和数据质量的证据2方法论：围绕计算步骤、结果和假设的证据3治理：围绕计算过程中使用的基础流程的证据，包括如何存储数据、如何确保质量以及如何降低风险15在本指南的背景下，中小企业是根据最新的欧盟建议2006/361标准和阈值定义的，其中中小企业被定义为雇员少于250人且年营业额不超过5.鉴证与验证33每个维度包含构成该维度证据包的五个具体元素。由于公司排放核算报告的成熟度各不相同，证据包区分了最低限度和可选元素，这些元素可能会使保证过程更加清晰。5.4.3证据包提供标准化和相关的证据来证实排放声明和支持保证过程是任何验证和保证过程的基石。5.5流程和报告5.5.1选择目标水平在开始保证流程之前，公司应定义所需的保证目标水平。虽然鼓励更高的保证水平，但公司可以选择任何保证水平，只要他们透明地沟通选择了哪个水平。选择目标水平的考虑因素在很大程度上取决于具体情况，但关键因素可能包括：•报告公司的排放披露成熟度（即公司已建立排放核算实践和流程的程度）•要确保排放数据的用例，例如报告或影响评估•接收排放数据的数据用户的保证需求•资源和时间限制，例如当数据要与他人共享时还鼓励公司与潜在的保证提供者讨论他们期望的保证目标水平，以更好地了解目标水平的可行性以及为达到期望水平需要采取的任何步骤。5.5.2定时本指南中的鉴证业务应在要鉴证的结果（例如运输链要素）已被计算和计算之后开始在报告结果或与其他利益相关者交换结果之前。鉴于验证过程可能需要时间，具体取决于基础排放披露的复杂性，公司有责任尽早开始保证过程以避免数据交换延迟。报告公司可能需要在确定排放数据之前共享排放数据，例如，为了履行合同义务或因为披露时间是预先确定的。公司可以共享未经保证的数据，只要他们与数据用户透明地沟通数据已经过保证的程度。5.5.3选择鉴证机构的要求虽然本指南不包括关于选择保证提供者的具体要求，但可以使用以下标准来选择保证提供者：•专业知识和经验：-在执行鉴证业务和应用鉴证标准方面拥有丰富的经验-围绕生命周期评估和碳核算的能力，如经验、教育资格和使用的工具所示•行业和部门知识：-对物流行业的理解-了解产品或公司所属部门的业务运营•信誉：-保证提供者和报告公司之间没有利益冲突的证明-验证过程成功进行的证明•容量：-足够的工作人员能力来进行鉴证业务。5.5.4报告根据温室气体协议产品标准，企业应在排放披露中包含保证声明。保证声明至少应包括：5.鉴证与验证34•保证人的主张•保证水平•鉴证人姓名及执行人•保证过程和执行工作的总结•鉴证人的相关专业知识•任何潜在的利益冲突•适用的保证标准（如有）•为达到断言而评估的标准列表。报告格式将取决于适用的要求，尤其是覆盖范围要求。公司应在披露排放量的同时报告保证声明，例如在可持续发展报告中。5.5.5现有保证的特殊情况有可能公司出于遵守本指南以外的目的核实碳排放披露，例如，为了满足报告或监管要求。如果验证已经发生，即使不是为了端到端GHG报告，由此产生的保证可用于满足本指南的保证要求，前提是现有保证至少符合进行保证时的青铜级要求。6.供应商到客户的端到端温室气体报告——示例35台湾到洛杉矶12公斤包裹运输链三氯乙烯1预装到港口三氯乙烯2集装箱码头三氯乙烯3海腿三氯乙烯4三氯乙烯5三氯乙烯6三氯乙烯7容器轨腿分配最后一英里航站楼中心分配6.如何：供应商到客户的端到端温室气体报告6.1总体提示在按照第4.1节中的建议进行排放量计算过程时，请注意以下事项：•TOC或HOC分别由一段时间内的多个车辆和行程或建筑物组成（至少一个月）。TCE是一个单一的运输支路。传输链由多个传输链元素组成。•在计算、分配（按质量、项目或TEU）和排放报告方面有所不同。•运输活动和排放强度应以吨公里为单位报告。在特定情况下，可以选择替代报告指标。对于邮件和包裹行业，这可以以项目公里为单位进行报告，在集装箱行业中，可以报告以TEU公里为单位。•质量指的是实际质量而不是“计费重量”，包括生产者自己的包装，但不是运输商要求的包装。质量应该是已知的，如果不知道，则使用标准产品类别进行近似。•距离是使用公路、铁路、海运和内陆水道的计划距离计算的，并使用使用适当的绘图软件，装卸站之间的航空大圆距离。如果使用实际（行驶）距离，则需要调整运输活动以允许意外绕行，而不是少报排放量。•对于单个TCE的单个托运，数据质量以4到1之间的数字表示。•保证设计为8个维度，并具有不同的目标水平以满足组织要求。•推荐认可的合作伙伴帮助推进计算、分配和报告。•可以在ISO14083和GLEC框架中找到其他指南。6.2例子图9：端到端供应链示例6.供应商到客户的端到端温室气体报告——示例36“A-to-Z”组织已将一个12公斤重的包裹从台湾头份运送到堪萨斯城的一位客户，并希望了解运输中哪个部分的排放强度最高，并有机会减少排放。该组织是CleanCargo成员，拥有台湾业务和最后一英里交付合作伙伴的详细信息，但没有其他可用信息。这将导致下面的计算。表14.端到端供应链的示例计算三氯乙烯总有机碳数据可见性数据可用性排放强度运输活动和排放数据质量1.台湾头份–台北港卡车，零担，环境温度全面可见载重和空载行程的主要分解燃料消耗使用的数据：•柴油车•油耗：满载时30L/100km，空载时25l/100km•100公里满载距离和30公里空载•平均载重12t•燃料排放系数为3.24kgCO2e/L。排放量：装载距离为30L3.24kgCO2e/L=97.2kgCO2e升空运行3025/100=7.5L排放空=7.53.24=24.3千克CO2e总装载量+空车排放量=121.5kgCO2e121.5千克二氧化碳2e/（100公里12千克）=101克二氧化碳2e/吨公里运输活动：12公斤100公里=1.2吨公里排放：1.2吨公里101克二氧化碳2e=121克二氧化碳2e1.优秀2.台北港集装箱码头没有能见度由于模式转换，推断集装箱码头运营。使用的数据：•使用了来自GLECFramework的默认数据•从TEU转换为吨30.1kgCO2e/容器。1个标准集装箱（TEU）=10t运输活动：12kg排放：12公斤/10吨30.1公斤=36.12克二氧化碳2e3.充足3.台北港–长滩港集装箱船清洁货运会员来自CleanCargo的基于贸易航线或港口对的程序数据使用的数据：•使用的CleanCargo承运人特定数据(74gCO2e/TEUkm)•距离为10,960公里74克二氧化碳2e/标准箱运输活动：10,960TEUkm12kg/10t=13,152tkm排放量：10,960TEUkm74gCO2e=811kgCO2e1个标准箱2.好（12公斤/10吨）811.04=973.25gCO2e12公斤包裹4.长滩港集装箱码头集装箱码头因模式转变而推断的集装箱码头运营使用的数据：•使用了来自GLECFramework的默认数据•从TEU转换为吨30.1kgCO2e/容器。1个标准集装箱（TEU）=10t运输活动：12kg排放：12kg/10t30.1kg=36.12gCO2e。3.充足5.长滩港——堪萨斯城铁路，没有其他细节通过ERTAC的默认值可用的tkm中只有活动数据是已知的。ERTAC数据可用。使用的数据：•使用的来自GLECFramework的数据•承运人使用的ERTAC特定值：17gCO2e/tkm•距离为2,600公里。17gCO2e/tkm来自ERTAC运输活动：12kgs2,600km=31.2tkm排放：31.2吨公里17克二氧化碳当量/吨公里=530克二氧化碳2e3.充足6.供应商到客户的端到端温室气体报告——示例37表14.端到端供应链的示例计算三氯乙烯总有机碳数据可见性数据可用性排放强度运输活动和排放数据质量6.堪萨斯城配送中心没有能见度由于模式转换而推断的转运中心。使用的数据：•使用了来自GLECFramework的默认数据•3.4kgCO2e/t。3.4公斤二氧化碳2e/吨运输活动：12kg排放量：12kg3.4kg/t=40.8gCO2e3.充足7.堪萨斯城——堪萨斯城（地址）最后一英里交付能见度有限载重行程的模型油耗——计算出的行业平均空行程率使用的数据：•满载油耗=20L/100km，空载油耗18L/100km•20公里满载距离和空载里程未知（使用17%的空载运行系数）•4.09公里的空载距离•平均负载3t•燃料排放系数为3,24kgCO2e/L排放量：4L3.24Kg-CO2e/L=12.96kgCO2e装载距离升空跑20km/(1-17%)-100km18L/100=0.74L空排放量=0.74L3.24=2.39kgCO2e总负载+空排放量=15.35kgCO2e15.35公斤二氧化碳2e/（20公里3吨）=256克二氧化碳2e/吨公里运输活动：12公斤20公里=0.24吨公里排放：0.24tkm256gCO2e=61.44克二氧化碳2e2.好总体总排放强度：1,798.73gCO2e/164.16tkm=10.96克二氧化碳2/吨公里总运输活动：加权台北164.16公吨公里平均值–堪萨斯数据城市总排放量：1,799gCO2e质量：2.29好（121gCO2e1优秀+36.13充足的…61.442.好）/1，799gCO2e=2.296.供应商到客户的端到端温室气体报告——示例38端到端运输链预装运港口到港口到港口主腿内陆转运铁路总站区域性仓库到（或港口）到直流至存储/结束区域DC仓库顾客关键结果：•活动（tkm）•排放量(kgCO2e)•排放强度(kgCO2e/tkm)•数据质量指标6.3报告/宣布排放量计算结果最终可用于报告和申报排放量。结果可用于帮助了解和优化他们的供应链。为此遵循GLEC声明的原则，并附加要求报告数据质量指标。因此，任何运输经营者都应向托运人报告以下关键指标：•运输链的总排放量/TCE•运输链/TCE的运输活动•各传输链/TCE数据质量指标•每种TOC/HOC的排放强度•每个TOC/HOC的数据质量指标•使用的TOC/HOC的定义。这可以在公司、运输链和/或TCE级别进行报告。排放量的数字交换应遵循GLEC数据访问和交换项目的指导。图10：具有报告要求的传输链示例三氯乙烯1三氯乙烯2三氯乙烯3三氯乙烯4三氯乙烯5三氯乙烯6三氯乙烯7三氯乙烯8三氯乙烯9三氯乙烯1011....................................................................................................................................七、展望497.外表我们可以共同使物流脱碳。这需要对整个供应链的排放有共同的理解和透明度。本指南提供了一个计算端到端物流排放的分步实用方法——从最初的供应商到最终客户——符合现有的方法。我们需要认识到，物流运营的精细可见性和来自主要来源的物流排放数据的共享尚未成为现实或普遍做法。该指南力求反映这一点，并确保在日常业务实践中可以嵌入更多的透明度。它还旨在鼓励公司随着时间的推移提高数据粒度、质量和可靠性，并使他们能够在整个供应链中无缝共享数据。为推动采用过程，SmartFreightCenter和WBCSD将通过以下方式为组织提供支持：•在操作情况下和跨多个用例试行和测试指南。新引入的数据质量指标和保证流程可能会得到改进，以确保它们继续反映行业的进步和成熟度，同时增加变革的雄心。•建立和设计相关的IT基础设施，以根据本指南和PACT开展的工作，实现整个供应链物流运营中产品碳足迹的交换。•与供应链合作伙伴和解决方案提供商合作，交付具体的脱碳项目并使用本指南跟踪其影响。我们对本指南的制定过程中表现出的合作感到鼓舞，并致力于实现《巴黎协定》并实现净零排放物流，一起。附录40附录：保证证据包该证据包包含公司在根据本指南进行排放保证之前应整合的信息。证据包按照核实排放相关披露的核心证据的三个维度构建：1数据：有关计算中使用的所需数据元素、来源和数据质量的证据2方法论：围绕计算步骤、结果和假设的证据3治理：围绕计算过程中使用的基础流程的证据，包括如何存储数据、如何确保质量以及如何降低风险每个维度又细分为构成该维度证据包的五个要素。由于公司排放披露的成熟度不同，证据包区分了可能至少需要的元素和可能作为证据可选的元素。附录411.数据每个超过重要性的温室气体源的单独数据质量声明PCF温室气体来源重要性阈值评估结果整体数据质量评估声明公司将需要提供数据质量评估声明的证据以及计算其数据质量评级所采取的步骤数据质量为确保将来使用的建模数据最小化而采取的步骤使用的建模数据列表和应用理由如果主要和默认数据源不涵盖研究排放的全部，则可以使用建模数据来填补空白建模数据有关如何以及何时访问数据的其他信息使用的所有默认数据源的综合列表下游公司希望确保用于计算的默认数据来自可靠且全球认可的来源默认数据源有关如何以及何时访问数据的其他信息使用的所有主要数据源的综合列表，包括生物排放证书，如果有的话了解哪些温室气体来源是通过原始数据收集计算得出的，是该计划的主要目的之一端到端温室气体报告指南主要数据来源负载系数，车辆详细信息级别所有相关活动数据的清单：重量、距离、运输方式、托运为了进行排放量计算，公司需要确定所有相关的GHG源并绘制每个可用的活动数据图数据采集选修的最低限度描述元素附录422.方法论北美所有中间和最终结果的综合列表结果将使验证方了解标准要求的计算步骤是否已准确完成结果北美所遵循的分配方法的描述需要了解是否已进行分配以将排放分配给运输车辆中的每个项目，如果是，使用了什么方法分配（可选）北美每个阶段所做假设的综合清单计算中使用的一系列假设以确保计算的完整性（例如，空运行假设）假设北美选定的计算方法和完整的计算步骤列表公司必须能够指定所遵循的计算方法并生成将物流活动数据转换为温室气体排放量所采取的计算步骤列表计算步骤北美遵循的标准要求的综合清单范围边界条件列表遵循的标准将定义框架要求，从而确定公司计算PCF所采取步骤的正确性公司将需要证明符合框架规定的范围边界条件一致性选修的最低限度描述元素附录433.治理所采用的缓解策略取得进展所有风险和缓解策略的综合清单公司需要能够识别与PCF计算过程相关的潜在缺点或陷阱，以便能够解决它们风险管理所有负责人名单北美当被问及时，公司应该能够列出负责产品足迹计算的内部和合同团队成员（如果有的话）容量受雇进行排放计算的团队的专业知识总年限北美需要确保受雇进行计算过程的团队在该主题上具有足够的专业知识，以最大程度地减少排放错误陈述专业知识全面的控制和责任清单北美内部机制到位以确保进行质量控制并且相关责任明确质量控制北美综合的所有流程和职责的地图所有数据整合步骤和原理的综合列表为了确保可复制性和促进知识转移，公司应该有映射数据流程、所有权和责任的数据治理计划，以及为整合和验证不同数据输入（例如来自不同站点）而采取的步骤的文档数据治理选修的最低限度描述元素LedbySmartFreightCentreSmartFreightCentreEnd-to-EndGHGReportingofLogisticsOperationsGuidanceJanuary20234End-to-EndGHGReportingofLogisticsOperations-GuidanceContentsIntroduction81.1Settingthestage91.2Objectives91.3Approach91.4StructureoftheGuidance101.5ScopeoftheGuidance10Datarequirementsanddefinitions112.1Definitionsandconcepts122.2Dataconsiderations132.3Datavariables142.4Dataexchange162.5Adoptinganewdatastructure17Performanceindicatorsanddataquality183.1LogisticsGHGemissionsperformanceindicators193.2EvaluatinginputdataqualityforGHGcalculation19Calculationguidance:Usingprimarydata234.1Introduction:Calculationwithprimarydata244.2Calculationwithoutprimarydata(permode)29Assuranceandverification345.1Objectivesandscope355.2Assuranceambitionlevels365.3RequirementsforSMEs405.4Evidence405.5Processandreporting41Howto:Supplier-to-customerend-to-endGHGreporting436.1Overarchingtips446.2Example446.3Reporting/declarationofemissions47Outlook4831425676End-to-EndGHGReportingofLogisticsOperations-GuidanceActiononlogisticsemissionsisneededbutthetransparencychallengeneedstoberesolvedfirstTolimitglobalwarmingandreachtheParisAgreementclimatetargets,supplychainsneedtobedecarbonized.Logisticsoperationsareacentralpartofallsupplychainsandplayacrucialroleinachievingthenecessaryemissionsreductionsacrossindustries.Companiesarethereforeunderincreasingpressuretocalculate,monitor,andreporttheiremissionsfromlogisticsoperations.However,companiesfaceanemissionstransparencychallenge:alackofgranular,verifiable,andconsistentemissionsdatafromlogisticsoperations.WhilestandardsliketheGlobalLogisticsEmissionsCouncil(GLEC)FrameworkandforthcomingISO14083provideguidanceonhowtocalculateemissionsfromlogisticsoperations,manybusinessesfacedataqualityandavailabilitydifficulties,particularlyforcomplexlogisticsoperations.ThisGuidancethereforeseekstoenableorganizationstounderstandgreenhousegas(GHG)logisticsemissionsincurredfromsuppliertoendcustomer,end-to-end,byincreasingtheconsistencyandqualityofdata,clarifyinghowandwhentouseprimarydataandcreatingperformanceindicatorsthatbusinessescanuseintheirdecision-making.ThisGuidanceestablishescoreprinciplesforlogisticsemissionsdisclosuresTolimitglobalwarmingandreachtheParisAgreementThisGuidanceisbasedonseveralcoreprinciples:Providingastep-by-steppracticalapproachtocalculatelogisticsemissionsend-to-end–fromaninitialsuppliertoafinalcustomer–compliantwithexistingmethodologies.Reflectingrealityandorganizationalusecasestoensuresolutionscanbeembeddedtodayindailypracticesforreportingandreducinglogisticsemissions.Creatinglogicforambitionlevelsthatencouragecompaniestoimprovedatagranularity,quality,andreliabilityovertime.CompaniescantakeconcretestepstopreparetocalculatelogisticsemissionsCompanieswishingtocalculatelogisticoperationsemissionsshouldbeginbydefiningtheusecasefortheiremissionsdisclosures,suchasreporting,businessdecision-making,orgranularoptimization.Theusecasewillinformwhichdatathereportingcompanyshouldcollect,atwhatlevelthedatashouldbecollected(company,transportchain,ortransport-chainelement),andwhichdataattributeswillneedtobesharedwiththestakeholdersthatwillusetheemissionsdata.WhilethisGuidanceprovidesanoverviewoftheminimumdataattributestobeshared,companiesshouldalignwiththeirdatauserstoensurethateveryinvolvedpartyunderstandsthesharedemissionsdata.Asasecondstep,companiesshoulddefinewhichmetricstheyaregoingtocalculate,disclose,andmonitor.ThisGuidancesuggestsfourrequiredmetricsforanyemissionslogisticsdisclosureonatransport-chainelementbasis:Metricsmeasuringemissions•Absolutewell-to-wheel(WTW)emissions•Emissionintensityperton-kilometer(tkm)ortonnes.1Metricsmeasuringdataquality•Dataqualityindicatorwiththeconformingusecase.Thisapproachenablesbothemissionsanddataqualitytransparency,thusfacilitatingdatausers’understandingofanypossibledatalimitationsandunlockingdataqualityimprovementsovertime.CompaniesshouldprioritizeprimarydataintheircalculationswherefeasibleTocalculateend-to-endemissionsfromlogisticsoperations,thisGuidancedetailsdifferentapproachesdependingontheavailabledata.Ifprimarydataisavailable,companiesshouldfollowthestepsbelow:ExecutiveSummary1Incaseofcontainerizedmaritimetransport,thiscanbeexpressedintwenty-footequivalents(TEUs)andformailandparcel,thiscanbeexpressedperitem.1237End-to-EndGHGReportingofLogisticsOperations-GuidanceHowever,inmanycases,primarydatawillnotbeavailable.Companiesmaythereforerefertomodeledordefaultdatatocalculatelogisticsemissions.Ifsecondarydataisused,theapplicablestepsdependonthetransportationmodeandtheextenttowhichindividualprimarydatapointsmaybeavailable.TheGuidancethereforeintroducesadecisiontreeforeachtransportationmodetohelpcompaniesundertakecalculationsusingthebestavailabledata.Thenewlyintroduceddataqualityindicatorprovidestheuserwithanunderstandingofthequalityoftheinputdatausedtocalculatetheemissions.AssuranceandverificationarecrucialtoestablishtrustinemissionsdisclosuresFinally,companiesseekingtosharelogisticsemissionsdatashouldensurerigorousassuranceandverificationtoincreasetrustinandreliabilityofthedata.ThisGuidancedefinesthreeambitionlevelsaroundassuranceandverification,dependingonthedatauser’sneedsandthereportingcompany’sreadiness:•Bronze:aminimumlevelofassuranceprovidingabaselineoftrustinsharedemissionsdata•Silver:anintermediatelevelofassuranceincreasingthegranularityandscopeoftheassuredemissionsdata•Gold:aNorthStarambitionlevelforlogisticsemissionsassurance,providingstrongtrustintheexchangedemissionsdata.Overtime,companiesareencouragedtoincreasetheassuranceambitionleveltoreachassurancepracticessimilartothatoffinancialdata,requiringregularassurancetoensureareasonablelevelofconfidence.Nevertheless,companiesmaychoosetheassuranceambitionlevelthatbestsuitstheirobjectives,aslongascompaniestransparentlycommunicatewhatlevelofverificationisassociatedwiththesharedemissionsdata.CollaborationandadaptabilitywillbecentraltoscalinguplogisticsemissionsdisclosuresandensuringecosystemconvergenceThisGuidancewasdevelopedinacollaborativeeffortbetweenGLEC,hostedbySmartFreightCentre,andthePartnershipforCarbonTransparency(PACT),hostedbytheWorldBusinessCouncilforSustainableDevelopment(WBCSD),aspartofawiderefforttoincreasetransparencyon(primary)emissionsdataacrosssupplychains.Itistheresultofacollaborativedevelopmentprocess,gatheringinputfrom30stakeholdersinthelogisticsindustry,representingshippers,logisticsserviceproviders(LSPs),carriers,andtechnologysolutionproviders.WhilethisGuidanceconstitutesabestefforttowardsupportingcompanies’calculationjourneys,theevolvingdata-capturetechnologyanddecarbonizationlandscapewillrequirealllogisticsstakeholderstoadaptthebestavailableapproachesastheychangeovertime.Similarly,astheemissionsdisclosureecosystemgrows,collaborationandexchangewillbecomeevermoreimportant.Alllogisticsstakeholdersareencouragedtofostermethodologicalalignmentacrossthelogisticsindustry,ensuringthattheindustry“speaksthesamelanguage”andcollectivelyunlockstherequireddecarbonizationtransformation.Setboundariesandgoals1DefineTOCemissionintensityvalueRepeatend-to-end2CalculateemissionsatTCE3Verifyandvalidateyourcalculation4Reportanduse5MapandcollectdataADetermineFuelEmissionFactorBMapandcollectdataACalculateTCEemissionsBCalculatetotalemissionsofTOCCCalculateemissionintensityofTOCRequiresinputfromTransportOperatorDFigure1:Stepstocalculateemissions91Introduction1.Introduction1.1SettingthestageThereisamutualunderstanding:toreach2050climategoalsitisessentialthatsupplychainsaredecarbonized.Acoreprerequisiteistheavailabilityofhigh-qualityemission-relateddataatthepointofdecision-making.Withmoregranularandconsistentdataonactivityandenergyuse,organizationscanbettermeasureactualemissionsandusethistodesign,monitor,andadjustdecarbonizationstrategies.TheGlobalLogisticsEmissionsCouncil(GLEC)FrameworkandtheforthcomingISO14083standardaresupportingorganizationsonthejourneytowardsupplychainemissionstransparency,settinginternationalrecognizedmethodologicalstandardsonhowtocalculategreenhousegas(GHG)emissionsfromlogisticsopera-tions.However,companiesstillexperiencechallenges:alackofemission-relateddata,uncertaintyabouttheapproachtotakewhenthisisthecase,andcomplexityarisingfromtheuseofdifferenttechnologies.Toaddressthesechallengesandhelpcreategreatertransparencyonemissions,SmartFreightCentre,andWorldBusinessCouncilforSustainableDevelopment(WBCSD)startedacollaborativeprojectwiththeultimategoalofdefiningmoredetailedguidanceonhowtocalculateGHGemissionsfromfreighttransport.ThisGuidanceadvancesandbuildsonexistingmethod-ologieswiththeaimofincreasingconsistencyandclarityofdifferentcalculationapproachesacrossacompletesupplychainfromend-to-end.ThisGuidancedeliversaclearmethodologyforcalculatingemissionsfromamultimodalsupplychainandprovidesaframeworktoassessinputdataqualityandassuranceoftheresults.Thisprojectispartofawiderefforttoincreasetrans-parencyon(primary)emissionsdataacrosssupplychains,knownasthePartnershipforCarbonTransparency(PACT),whichishostedbyWBCSD.1.2ObjectivesThisGuidanceaimstoenableorganizationstounderstandtheGHGlogisticsemissionsincurredfromsuppliertoendcustomer.Specifically,theobjectivesofthisGuidanceareto:•IncreasetheconsistencyandqualityofdatatoenablebettercomparabilityoflogisticsGHGemissions•Clarifyhowandwhentouseprimarydataacrossend-to-endlogisticssupplychains•Createperformanceindicatorstobeusedinprocurementprocesses.ThisGuidancebuildsonaseriesofexistingstandardsandguidancetohelporganizationsquantifyandreduceemissionsfromlogisticsoperations.ThisGuidanceisexplicitlydesignedtocomplementtheGLECFrameworkandthePathfinderFramework(developedbyPACT)onquestionssuchastheoperationalapplicationofemissionsquantificationinlogistics,thequalityofdata,andassurancerequirements.Inversion3oftheGLECFramework,thenewlyintroducedconceptsofthisGuidancewillbereflected.OtherstandardsreferencedandrecognizedinthedesignofthisGuidanceare:•ISO14083:2023(forthcoming)fordetailsonthequantificationandreportingoflogisticsemissions•EN17837:2023(forthcoming)fordetailsonthemailandparcelsector•AFNORSpecX43-072foroperationalizationofthecalculations•CleanCargomethodsforcontainerizedmaritimetransport•GLECLowEmissionFuelsandVehiclesWorkforadditionalguidanceonemissionfactors•GLECDataAccessforLogisticsEmissionsAccountingandReportingforthedatamodelrequirements.1.3ApproachThisGuidancehasbeendevelopedincollaborationwithover30partnersfromacrossthelogisticsindustry,representingshippers,logisticsserviceproviders(LSPs),carriers,andtechnologysolutionproviders.Eachpartnerwasinvitedtoshareausecaseforanend-to-endlogisticssupplychainandidentifycorechallengesfacedinreportingGHG.Onthisbasis,tenworkshopswereconductedtodiscussthemainchallenges.Together,weidentifiedthefollowingfivechallenges:101Introduction•Reportingemissionsatthelevelrequiredbycustomers(e.g.,product,parcel,pallet,andunitofsale)•Reportingfromnetworkoperations•Datavisibilityforroad,sea,air,andrailtransportationservicesoperatedbythird-partysubcontractors,specificallyoperationaldataonlast-miledeliveryandemptymileage•CombiningandcomparingScope3datawithvaryinglevelsofgranularityanddifferingreportingmethod-ologiesused•Uncertaintyregardingtheusageofemissionfactorsforthefuelsandenergycarrierused.Participantsthenjointlyidentifiedpotentialsolutionstothesechallenges,formingthebasisforthisGuidance.1.5ScopeoftheGuidanceItisimportanttonotethatthelandscapeofcarbonaccountingandreportingisevolvingfast.Theintroductionofdirectdata-capturetechnologyanddigitizationacrossmanypartsoftheglobaltransportationindustry–whileprovidingaccesstobetterdata–increasesthecomplexityofemissionscalculation,comparison,andreporting.However,thechallengeisnotuniform,asthecaptureofandaccesstoprimarydataisstillproblematicinsometransportationsectors.ThisGuidanceiswrittenwiththeseconsiderationsinmindandaimstosupportthecalculationjourneytoensurethehighestlevelofaccuracypossiblefromthedatasourcesavailable.Giventheincreasingindustry-widefocusontheneedtodecarbonizetransportationandthesignificantinvestmentindigitizationofthissector,furtherimprovementsintheavailability,quality,andtimelinessoftransportation-relateddatacanbeexpectedintheyearsahead.Itmay,therefore,benecessarytoissuefurtherguidanceupdatestoreflectthisinthefuture,whichreadersarerequestedtotakeintoaccount.Figure2:StructureoftheGuidance1.4StructureoftheGuidanceChapter2setsoutthedatarequirementsanddefinitions,providingtherequiredguidancetowhatvariablestobecollectedandexchangedChapter1providestheobjectivesandapproachofthisGuidance.Chapter6considersthereportingofGHGemissionsandgivesoverarchingtips-andtricksincludeanexampleChapter7SummarizesandprovidesaforwardoutlookontheintendedchangeandimpactChapters2-5providetheguidancetowardscalculation,allocation,reportingandassuringofGHGemissionsChapter3describestheindicatorstoassessthelogisticsGHGperformanceandintroducesanewdataqualityindicatorChapter4providesthepracticalstepstocalculateGHGlogisticsemissionswithorwithoutprimarydataChapter5introducesthenecessaryguidancetowardsassuranceandverificationofthecalculations122.Datarequirementsanddefinitions2.DatarequirementsanddefinitionsThefirststepinanyefforttocalculateemissionsistoidentifyandcollecttherelevantdatafortherequiredusecase.ThissectionthereforeintroducesthekeydefinitionsoflogisticsGHGemissionsaccountingandprovidessomereflectionsondatagranularityandapproachestocapturetherequireddata.2.1DefinitionsandconceptsThereisamutualunderstanding:toreach2050climateThroughoutthisGuidance,specifictermsandconceptsareused.ThesearedefinedinTable1.Forexample,forroad,theTOCmayincludefreighttype,condition,journeytype,andcontracttype,whileforaviationitmayincludejourneylengthandplaneconfiguration.Inaddition,itgroupsdifferentvehiclesoperatingunderthesamenetworkorlanetogether.Table1:CrucialdefinitionsforconceptsoflogisticsGHGemissionsaccountingTermDefinitionTransportoperator/reportingcompanynameEntitythatcarriesouttransportoperationsinvolvingcarriageoffreight,passengers,orboth.ShipmentIdentifiablecollectionofoneormorefreightitems(availabletobe)transportedtogetherfromtheoriginalshippertotheultimateconsignee.ConsignmentSeparatelyidentifiableamountoffreighttransportedfromoneconsignortooneconsigneeviaoneormoremodesoftransport.Transportoperationcategory(TOC)Groupoftransportoperationsthatsharesimilarcharacteristics,basedonmode,journey,freight,tradelane,orcontracttype.AggregationtoaTOCcanbebasedonaspecificroundtrip,vehicleclass,orschedule.E.g.,maritimecontainertransportorsharedlong-haulroadfreightofpallets.Transport-chainelement(TCE)Sectionofatransportchainwithinwhichthefreightiscarriedbyasinglevehicleortransitsthroughasinglehub.E.g.,thejourneyfromportAtoportBortheprocessinginadistributioncenterareTCEs.FeedstockSourceoforiginoftheenergycarrier(s)(suchasgridelectricity,renewable,soy,waste,orfossil;countryorregionspecific).Ton(t)Unitofmeasurementforthemassofaconsignment.Withinthescopeofthisdocument,tonreferstoametricton.Figure3:Exampleofatransportchain,TCE,andTOCEnd-to-EndTransportchainPre-CarriagetoPortTOCofaTCEcanbeagroupofsimilarvehicleson:•route•networkTCE1TCE2TCE3TCE4TCE5TCE6TCE7TCE8TCE9TCE10TCE11PorttoPortMainLegInlandTrans-shipmentRailTerminal(orport)toRegionalDCRegionalDCtoWarehouseWarehousetoStore/EndCustomerTransportOperationCategory(TOC)132.Datarequirementsanddefinitions2.2DataconsiderationsCompanyemissionsreductionroadmapsmuststrikeabalancebetweentwoelements:•Calculatingemissionswithwhatistechnicallyandoperationallyfeasiblebasedontheavailabledata•Beingabletostartimplementingandmonitoringreductionopportunitieswhilecommunicatingthelimitationsoftheavailabledataqualitylevel.Forinstance,acompanythatcontinuestoquantifyitsemissionsusingfinancialdataovertheyearswillonlybeabletoquantifyanemissionreductionifitlowersitsexpenses,whileamethodologybasedoncompany-specificoperationalmetricswouldenablethetrackingofreductionsbasedonmaterial,network,and/orsupplierchanges.Sincethetypeofdatausedforthecalculationsshallalwaysbereportedalongsidetheresultingemissions,companiesareencouragedtogatheroperationaldatasystematicallyfromtheiroperations.Themoregranu-larthedatais,themorepreciseandreliabletheiremissionscalculationswillbe.Primarydataisthere-forealwayspreferable,andcompaniesshouldworkonimprovingdataavailabilitytothisend.Atthesametime,perfectionshouldnotstandinthewayofprogress.Otherformsofdata,suchasmodeledanddefaultdata,willhavetobeusedalongwithlessgranularoperationaldatawhereprimarydataisnotavailabletoconductemissionscalculationsandimple-mentdecarbonizationactions.Companiesshouldseekabalancebetweenusingtheseinputdatasourcestocatertotheirneedsandtakingconsistentstepstocontinuouslyimprovethedataqualityintheirsystems.Similarly,calculationsofemissionintensityshouldbeperformedatafrequencythatisdeemedusefultotrackimprovementsovertime,seasonality,orchangeinoveralldemandprofiles.ExamplesareshowcasingthepeakseasoninDecemberforthemailandparcelsector,achangeinrouting,ortheintroductionofbattery-electrictrucks.Trackingandusingindividualtrip-leveldataforreportingemissionscanprovidespecificinsightsforcertainusecasesrelatedtoatripifbenchmarkedcorrectlybutalsorisksaccentuatingpotentialoutliers.Thus,whenusingtrip-leveldata,anaggregationovertimeisnecessarytoavoidconclusionsdrawnonthebasisofoneorafewindividualtrips.Whereprimarydataisnotavailable,considerationofthescopeandintendedpurposeofemissionscalcula-tionscanhelpguidedatarequirementsandestablishwhatdataasaminimumisneededtoperformthetaskathand.Table2providesdetailsoftherespectivedatarecommendationsforeachusecase.2Table2:UsecasesandrespectiverequirementsUsecaseDetailsExamplesDatarecommendationReporting•Meetingregulatoryorvoluntarytransparencyrequirements•Focusingonselectedperiodandwholeorganizationorpartsofthesupplychain•Corporatereporting(sustainabilityreports)•Disclosurestoratingplatforms•Preferred:granular(primary)data•Alternative:modeledordefaultdatasets•Using:aggregatedemissionintensityfactorsBusinessdecision-making•Analyzingpastperformancetomakefuturechanges•Reportingfromcarriers/LSPstoshippers•Modeswitch•Collaborationwithcarriers•Horizontalcollaboration•Selectionofalternativefuels/vehicles•IdentificationofopportunitiestoreduceGHGemissionshotspots•Preferred:granular(primary)data•Alternative:detailedmodeleddata•Using:granular,disaggregatedemissionintensitydataGranularoptimization•Analyzingpastperformancetotrackandmeasureprogress•Reportingfromcarriers/LSPstoshippers•Carrier-leveloptimization(drivertraining,routingperleg,andconsolidation)•QuantificationoftheimpactofidletimesinGHGemissions•Quantificationoftheimpactofalreadyimplementedmodalswitch(toassessinitialtargetsvsactual)•SupplychainoptimizationtoreduceGHGemissions•Preferred:granular(primary)data•Alternative:detailedmodeleddata•Using:granular,disaggregatedemissionsintensitydata2TheseusecasesmirrorthoseidentifiedintheGLECDataAccessandExchangeproject,whichfocusesonthemostcommonusesofdatawhensharedacrossavaluechain.AdditionalusecasesarehighlightedintheGLECFrameworkbutnotcoveredhere.142.Datarequirementsanddefinitions2.3DatavariablesWhencollecting,using,andexchangingdata,itiscrucialthatallpartiesusethesamedefinitionsforthedataparameterinscope.TheGuidancefollowsthedefinitionsoftheSmartFreightCentreDataExchangeModel(DataAccessForLogisticsEmissionsAccountingandReporting,orGLECDataAccessandExchangeproject),3whichbuildsontheGLECFramework.Dependingonwhichpartofthelogisticssupplychainanorganizationoperatesinaswellasitsbusinessmodel,differentdatavariableswillberequiredtobeshared.ItisthereforecrucialtoevaluatedataneedswithinternalstakeholdersbeforeengaginginanyGHG-relateddatacollectionandexchangeactivity.TheDataExchangeModelcategorizeswhichvariablesaremandatorytoensurecompliancewiththeGLECFrameworkandGLECDeclaration.However,companiesshouldstartfromtheminimumandaimtocontinuouslyworktowardadoptingmorevariablestoachievegreateraccuracywhencalculatingemissionsfromtheirsupplychains.4TheDataExchangeModelalsoprovidesfurtherinformationondataresponsibilitiespercalculationorreportingcase.Definingwhichofthesearerelevantcanguideacompanyonwhatinputdataissufficientandwhatdatamaybelesscrucial.Thesubsequentcalculationapproachwilldependonthedataavailable.Specificinformationforend-to-endcalculationsTounderstandend-to-endemissionsindetail,totalTCEemissionsmustbeidentified(seeChapter4forcalculationapproach).ThisrequiresTOCemissionintensitytobeidentifiedfirstasabasisforfurthercalculations.InputdataforcalculationofTOCemissionintensityTodefinetheinputdata,theprinciplesofISO14083shallbefollowed.Thissetsouttherequirementsforeachmode,withthisGuidancespecifyingthataTOCemissionintensitywillalwaysbecalculatedatthelevelofafleetofvehiclesoperatinginaspecificnetwork.InputdataforcalculationofTCEemissionsCompaniesshallrefertoTable3foralistofvariablestoconsiderattheTOCandTCElevel.Collectinginformationatagranularscale(perTCE),simplifiestheupwardaggregationprocessandprovidesasufficientfoundationtoperformdata-intensivetasksthatinformsupplychaindecisions.ThistableismeanttoactasaguideandqualitativerepresentationofthemoretechnicalworkconductedwithintheGLECDataAccessandExchangeproject.Whencompanieswishtoimplementthedataprotocol,theyshallrefertothelatestdatamodel,proposedinthesecondpublicationoftheGLECDataAccessandExchangeproject,formoretechnicaldetails.3FormoredetailsontheGLECDataAccessandExchangeproject,pleaseseehere.Thequickdownloadcanbefoundhere.4Actorsmaychoosenottosharedatatheymayconsidertobecommerciallysensitiveorconfidential.152.DatarequirementsanddefinitionsTable3:VariablestobeconsideredforthedatacollectionandexchangeofGHGdataonaTCElevelTermDefinitionTOC-levelinformationTransportoperator/reportingcompanyname/ID()Identificationcode/nameofthecompanysubmitting/reportingthedata.Transportinformationaboutagroupofvehicleswithinatransport-chainelementforaspecificconsignmentAccreditationstatus()Statementofaccreditationofthecalculationmethodology.Verificationstatus()Statementofexternalverificationoftheinputdata.Transportoperationcategory(TOC)Groupoftransportoperationsthatsharesimilarcharacteristics,basedonmode,journey,freight,tradelane,orcontracttype.AggregationtoaTOCcanbebasedonaspecificroundtrip,vehicleclass,orschedule.Modeoftransport()Meansoftransportortypeoftransport(e.g.,rail,sea,orroad).Mode-specificassettypeSpecificcategoryofasset,suchas40ttruck,3.5tvan,containervessel,orbulkvessel.Emissionclass(road)Identificationofthevehicleemissionclass(road).LoadfactorRatiooftheactualload(mass)tothemaximumlegallyauthorizedloadofaparticularvehicle.EmptydistanceRatioofthesectionoftherouteofavehicleduringwhichnofreightistransportedtothetotaldistanceofavehicleonaTOClevel.TemperaturecontrolStatusoffreightbeingnon-ambient.EnergyconsumptionAmountofenergyconsumed.Accompaniedbyarespectiveunitfield.Incaseofmultiplesourcesofenergy,respectivefieldshavetobedefined.EnergyCarrierCategoryofenergycarrier,suchasdiesel,HVO,petrol,CNG,LNG,LPG,HFO,MGO,aviationfuel,hydrogen,methanol,andelectricity.Incaseofmultipleenergycarriers,respectiveconsumption(e.g.,litersoremissions)needtobedisclosed.FeedstockSourceoforiginoftheenergycarrier(s)(e.g.,electricity,renewable,soy,waste,orfossil;countryorregionspecific).Emissionintensity()Coefficientspecifyingtransportactivity’sGHGemissionsattheTOClevel.WTWfuelemissionfactor(certified)CoefficientofGHGemissionsperunitofenergy,providedforthespecificfeedstock/energyandcertifiedindependently.DataqualityindicatorCategoricalvariabledefiningthelevelofdataqualityreflectedinthecalculatedCO2e.TCE-levelinformationShipmentID()Identifieroftheshipment.Transportinformationaboutasingletransport-chainelementforaspecificconsignment.ConsignmentID()Identifieroftheconsignmentofashipment.TransportchainelementID()Identifierofthetransport-chainelementofaconsignment.Freightmass5()Massofthetransportedfreight.Thesuggestedunitiskg.PackagingunitCategoryofthepackagingdesignedtocontainoneormorearticlesorpackagesorbulkmaterialforthepurposesoftransport,handlingand/ordistribution.Inthiscase,maritimeandrailcontainers(e.g.,twenty-footequivalentorTEU,forty-footequivalentorFEU)areconsideredaspackagingunit,aswellasactingasafunctionalunitfortransportationusedforreportingandanalyticalpurposes.Thenumberofunitsneedstobedisclosedalongsideunitcategory.Originlocation()Locationofpick-upoftheconsignment.Note1:Theminimumrequirementsaredefinedforitemsmarkedwith().Note2:ForcompanieswheretheTOClevelofaggregationandexchangeismoremeaningful,theycanfilloutandcollectthedataatthatlevel.5Freightmass:fortheshippingindustry,thisshouldincludecontainerweight.Tablecontinuedonthenextpage.162.DatarequirementsanddefinitionsTable3:VariablestobeconsideredforthedatacollectionandexchangeofGHGdataonaTCElevelTermDefinitionTCE-levelinformationDestinationlocation()Locationofdeliveryoftheconsignment.Transportinformationaboutasingletransport-chainelementforaspecificconsignment.ActualdistanceDistancebetweentheoriginandthedestinationofaconsignmentoffreightoravehicle,measuredbyatelematicssystem.ActivitydistanceDistancebetweenloadingandunloadingofthefreighttransported–distanceprovidedshouldbetheplanneddistance.ShortestfeasibledistanceinISO14083shouldbeusedforroad,rail,inlandwaterways,andseatransport.Great-circledistanceshouldbeusedforair.DeparturedateDateofdepartureoftheconsignment.ArrivaldateDateofarrivaloftheconsignment.Transportactivity()Amountoffreightmultipliedbytheassignmentorallocationdistance,expressedinton-kilometers(tkm).Formaritimemovements,TEU-kilometers(TEUkm)arealsopermitted,andforthemailandparcelsector,item-kilometers(itemkm)canbeused.VoyagenumberIdentificationnumberofthespecificvoyageFlightnumberIdentificationnumberoftheIATAflightnumber.CO2eTTW()GHGemissionsreleasedtoatmosphereasaresultofvehicleoperation(tank-to-wheel).CO2eWTW()GHGemissionsreleasedtoatmosphereduringtheprocessofproducing,storing,processing,anddistributinganenergycarrierforvehicleoperation+GHGreleasedtoatmosphereasaresultofvehicleoperation(welltowheel).2.4DataexchangeDatarequirementsarefurtherguidedbytheintendedreportinglevel.Themoregranulartheaggregationlevel,themoregranularthedatarequirement.Theexchangeofemissionsfromacarriertoashipper(orLSP)cantakeplaceatthelevelof:•Company:GHGemissionsproducedbythecarrierfortheclient•Transportchain:GHGemissionsofaconsignment(fromorigintodestination)•TCE:GHGemissionsofatransportleg(atconsign-mentlevel)Acarrierorshipper,foritsownbusinessreportingandanalyticalpurpose,aggregateemissionstovariouslevels,including:•Allocationofemissionsandcalculationofemissionintensityperlocation(origin,destination,tradelane)•AllocationofemissionsandcalculationofemissionintensityperTOC(groupofassets)•SplitofemissionsperenergysourceusedinaTOC•Allocationofemissionspercarrier,LSP,orshippertomonitorandreportperformance•AllocationandunderstandingofemissionsperdriverIncaseofnetworkoperations,pleasenotethatforashipper,asingleTCE(pointA-B)inthetransportchaincanactuallyconsistofmultipleTCEs(A-X,X-Y,Y-B)withinthecarriernetwork.Tablecontinuedfromthepreviouspage.172.Datarequirementsanddefinitions2.5AdoptinganewdatastructureThestructurevariablessummarizedinTable3shallbefollowedforthecollectionandstorageofdataascloselyaspossible,forexample,regardingnamingconventionsandrespectiveunits.Thestructureisdesignedtocreateconsistency,facilitatedataexchangebetweendifferentstakeholders,andconsiderfuturereportingneedsofthelogisticsindustry.Thiswillalsodecreasethetimeneededtohandleandblenddataandimprovetransparencyintheuseofsemanticsinemissionsreporting.Incasethislistofvariablesistooextensiveconsideringeachcompany’sbusinessscopeandreportingneeds,minimumvariables(asshowninTable3)shouldbetracked.Werecommendtothenstartwithmonitoringandexchangingthemandatoryvariablesand,astheITsystemsmature,addmorevariablesthatstemfrombusinessneeds.Companiescanconsiderthefollowingguidingquestionswhendesigningtheirdataware-housesandcollectionsystems.Thesequestionsaremeanttoprovideanexampleofmainquestionstobeansweredandtoenablethereverseengineeringofneededvariablesforeachcompany’susecase.ThequestionsoriginatefromdiscussionsthattookplaceinthecurrentandtheGLECDataAccessandExchangeproject.Questionstoconsider•Whatisthescopeandpurposeofdatacollectionandreporting?•Whoistheaudienceofthereportedemissions?•Withwhichpreferredfrequencyshalldatabeaggregated?Annually,quarterly,monthly?Other?•Whoisthedataownerandwhereisthedatastored?•WhoisthepartycalculatingtheGHGemissions?•Whatlocal/nationalregulationsexistconcerningdatacollection?•Isthereanyinformationonthemultimodalchains(e.g.,knowledgeontheshiportraincargoistransportedin)?•Isthereanyempiricaldataonemptydistanceandloadfactors?•Incaseoflackofdata,whataretheminimumcharacteristicsknownforaTOCtonavigatethroughdefaultvaluesselection?•Howareshipmentsversusconsignmentscapturedinthesystem?•WhataretheuniqueIDswithwhichcarrierscanbeidentifiedwith?•WhataretheuniqueIDswithwhichconsignmentsofashipmentcanbeidentifiedwith?193.Performanceindicatorsanddataquality3.Performanceindicatorsanddataquality3.1LogisticsGHGemissionsperformanceindicatorsWhenevaluatingtheGHGemissionsperformanceoflogisticschainsandactivity,thefollowingindicatorsshallbeused:•Emissions,expressedinWTWCO2e(kg)•Emissionintensity,expressedastheemissionsperactivity(kgCO2e/tkm)6•Transportactivity(tkm)Inspecificcircumstances,alternativeallocationscanbeconsidered.Thisneedstobejustifiedanddocumented.Inthemailandparceloperations,thetransportactivitycanalsobeexpressedperitem-kilometer.Forcontainerizedtransport,thetransportactivitycanbeexpressedinTEU-kilometers.Thisneedstobeappliedthroughoutthetransportchain.Toallowforacompletesupplychainandcomparisonacrossoperations,conversionfactorsareprovided:•ForconversionfactorsfromTEUstotons,aweightof10tonsisconsideredaverageTEU,14.5tonsisconsideredheavycargo,and6tonsisconsideredlightweightcargo.PleasenotethataTEUisastandard20-footcontainer,meaningthata40-footcontaineris2TEUandat20tonsisconsideredstandardweight.A45-footcontaineris2.25TEU.FurtherdetailsarespecifiedintheGLECFrameworkandtheCleanCargoMethodology.•Forconversionfactorsfromitemstotons,nostandardconversionfactorsexist.Modelingandaveragingoftheweightassociatedwithstandardpackagingcategoriesisthereforerecommended.Thisismeanttobeperformedatacompanylevel.Withthesemetrics,theoverallGHGperformanceoflogisticsoperationscanbeassessed.However,aperfectcalculationdoesnotexist,andtheperformanceofoperationscanbeinfluencedbymanyfactorsthatneedtobeconsideredwhenevaluatingandcomparingtransportchainsorevensimilarelementsofdifferenttransportchains(i.e.,comparingamiddle-mileTCE).Forexample,routenetwork,weather,andgeographycanallhaveasignificanteffectonthefinalemissions.FurtherdetailsofthecalculationareprovidedinChapter4.3.2EvaluatinginputdataqualityforGHGcalculationDataqualityisacompositeindicator,approximatingtheextenttowhichinformationrepresentsreality.TheaudienceofanyemissionsreportshouldbeawareofthedatatypeandqualityinvolvedinthecalculationofGHGimpacts.Thisiscrucialasthecommunicatednumbersarethenplacedinaconceptof“confidence”astohowwelltheyreflectreality.Informationondataqualityisascrucialastheemissionsinformation,asitfosterstrustinthesharedinformationandenablestransparencyonanyassumptionsmadeinthecalculationprocess.If,forexample,datacollectionisextremelychallengingforaspecificTOC,thenthecalculationwillprobablybebasedondefaultdata.WhencommunicatingtheemissionsofthisTOCtotheaudience,thespecificsofthecalculationwillbequalitativelycharacterizedbythedataqualityindicator.Thus,theaudiencecancorrectlyinterpretthecommunicatedoutput.Ontopofthis,differentdatainputsarerequiredfordifferentusecases.Forinstance,forannualreporting,adifferentlevelofgranularityanddetailisrequiredforsupplychainoptimization.Inperfectcircumstances,thedataqualityneedstoconformtotheusecaseathandtofacilitateinformeddecisions.Ifanorganizationcannotmeetthedata-qualityrequirementsofaspecificusecase,itisadvisedtotakethatintoaccountwhencommunicatingthecertaintyoruncertaintyoftheoutput.Tocreatetransparencyondataquality,atieredqualityrankingindicatorshouldbeappliedtotheTOCandTCEvariables(Table4andTable5).Thisisaseparate,moredetailedindicatorthantheISO14083“primary/modeled/default”qualificationandfollowsthelogicofthePathfinderFrameworkfordataquality,withadjustmentstoreflectthespecificitiesofthelogisticsindustry.Theresultingkeyperformanceindicator(KPI)willcreatemoreclarityonthevariousdatasourcesandthelevelofconfidenceanaudiencecanhaveinthecommunicatedamountoftotalCO2ewithinanend-to-endsupplychain.6Distributioncenters,warehouses,andtransportnodesshallusetonnage,itemsorTEUsasthedenominatorforthroughput.203.PerformanceindicatorsanddataqualityTable4:DataqualityindicatorataTOClevelDataqualitylevel4-Unsatisfactory3-Sufficient2-Good1-ExcellentRequirementsofemissionintensity•Proxyused(e.g.,financialdataorglobaldefaultvalues)•Defaultemissionintensityfactorsformode/freighttype(e.g.,GLECorregionaldefaultdata)•Modeledemissionintensityfactor,usingknownTOCcategorywithspecificassetclass,considering(i)emptydistanceand(ii)loadfactorsor•Carrier-specificannualaverageemissionintensityfactorforTOCor•Greenfreightprogram•Carrier-specificemissionintensityfactorforTOC,whichisupdatedmonthlyorquarterlyorasfrequentasdeemednecessaryInputdatatoobtainorcalculateemissionintensity•Modelingfrominvoicedata•Modelingwithoutgeographicadaptationsindefaultfactors•DefaultGLECfactorsformode/freight•Defaultregionalfactorsformode/freight•Modeledenergy-basedfactorsfordefinedTOC(inconformancewithGLECFramework)or•PrimarydatacalculationfordefinedTOCusing:-Energytypeandfuelemissionfactor-Totalenergyconsumptionwithinchosentimeframe-Totaltransportactiv-itywithinchosentimeframe•PrimarydatacalculationfordefinedTOCusing:-Energytypeandfuelemissionfactor-Totalenergyconsumptionwithinchosentimeframe-Totaltransportactivitywithinchosentime-frameConformingusecases•Corporatereporting•Customerreporting•Corporatetargetsettingandcommunication•Modeselection•Selectionofalternativefuels/vehicles•Horizontalcollaboration•LSPperformanceevaluation•Carrier-leveloptimization(drivertraining,routingperleg,orconsolidation),conductedbytransportoperator•Supplychainoptimization•CarrierperformanceevaluationTable5:DataqualityindicatorataTCElevelDataqualitylevel4-Unsatisfactory3-Sufficient2-Good1-ExcellentOrigin–destination•Countrylevel•Citylevel•Postalcodeorplanneddistance•Postalcode/coordinates/planneddistanceWeight•Estimated•Estimated•Actual•ActualEmissionintensityfactorofTOC•Proxy•Defaultvalue•Modeledorcarrier-specificannualemissionintensityfactor•Carrier-specificemissionintensityfactorupdatedmonthlyorquarterlyorasfrequentasdeemednecessary213.PerformanceindicatorsanddataqualityTointerpretanddecidewhereadatasetstandsonthisqualityassessment,theabovemeasuresshallbeseenasachecklistwhereallconditionsmustbesatisfied(“and”relationship)tomeettherequiredtier.Forexample,adatasetcannotrank“good”ifallotherconditionsaremetbutthefueltypeisunknownandthusadefaultisassumed.Theranking“unsatisfactory”hasbeenincludedtoreflectcurrentrealitiesandapproachesundertakenbytheindustry,buttherankingisneitherISO14083compliantnorrecommended.Increasingthedataqualitylevelwillrequireorganizationstoinvestsignificanttimeandmultistakeholderefforttograduallymovetowarda“good”or“excellent”dataqualityranking.Itisunderstoodthatprogresstowardbetterdataqualitywilllikelybemadeovertimeandrequirefinancialcommitment,humanresourceallocation,andITsystemupgrades.However,perfectdataisnotnecessaryforalldecisions.Instead,therequireddataqualityneedstobematchedwiththecorrespondingusecaseandreportingrequirements(seebelowforfurtherdetails).Ifanorganizationcannotmeetthedataqualityrequire-mentsofaspecificusecase,itisadvisedtotakethatintoaccountwhencommunicatingthecertaintyoruncertaintyoftheoutputs.ItiscrucialtocommunicatethedataqualityKPIalongwiththeemissionsresultstoenableclarityfortheaudienceregardingthedatainputofeachusecase.Itishighlyadvisedtoperformtherespectiveactionswiththerecommendeddataqualityrankingfortheinputdata.3.2.1DefiningTOCandsamplesizetocalculateemissionintensityTherearethreemaincharacteristicstodefineaTOC:modeoftransportaccompaniedbyanassettypeorclass,theoperationalcharacteristics(temperaturecontrol,contracttype,etc.)andthejourneytype(geography,routing,anddistance).Forrailtransport,thepropulsiontypeisalsorequired.Inothermodesoftransport,theenergysourcecouldbeusedtocharacterizeaTOCbutitisnotanecessaryrequire-ment.BydefiningaTOCwithamixedenergysourceandasthefleetgraduallydecarbonizes,thiswillbereflectedbyadecreasingemissionintensityovertimeaslongasthecarbonintensityoftheenergysourcedecreases.Ontheotherhand,aTOCdefinedwithasingleenergysourcecanhelpinunderstandingandcomparingotherfactors,suchasdriverefficiencyandutilizationrates.Whenassessingthequalityrankingofanemissionintensity,ideally100%ofthedatastemmingfromtheTOCunderstudyshallbeused.Thedataqualitywillthenrepresentthefullpopulationandallitsfeatures.WhenassetdataismissingwithinthesameTOC,itissuggestedtoatleasttrytoquantifywhatshareoftotalassetshavemissinginformation.TheaimistounderstandexactlyhowmuchknowledgeexistsattheTOClevelandtobeconfidentwhencommunicatingtheTOCdescriptionanditsemissionintensitytootherstakeholders.TodecideonasampletocalculatetheemissionintensitywhendatafromthefullpopulationoftheTOCisnotknown,therecommendationistoemploythefollowingfivesteps:Considertheenergysource(s)oftheTOC.Iftherearemultipleenergysources,theTOCcaneitherbesplitintodifferent,single-energy-sourceTOCsorbetreatedasoneTOCwithmultipleenergysources.CounttheassetsandtheirtotalcontributiontothetotalemissionsoftheTOC.WhentheassetshavebeensplitintomultipleTOCs,ensurethatthepopulationofeachTOCisbiggerthan30orover80%ofthedataiscoveredthroughthesample.Havinglessthan30assetsinaTOCwillmeanthatthispopulationisverysmalltosamplefromandderivestatisticallysignificantassertions.Inthatcase,monitoringprimarydatafromallassetsisrecommended.Ifthatisnotpossible,usingatleast80%toderivetheemissionintensityisdeemednecessary.Incaseswheremorethan30assetsexist,thetransportoperatorcanchoosetotakeastatisticallyrelevantsamplesizefromthetotalnumberofassets(totalTOCfleetsize).ThesampleshouldreflectthetotalTOCfleetsizeandberepresentativeoftheassetswithintheTOC.Ensurethesampleisreflectingallrequiredoperationfeatures(e.g.,transportactivity,loadingrates,andenergyconsumption).Onlythenwilltheoperatorbeabletoconfidentlygeneralizetheresultsofthesampletothepopulation.Computetheemissionintensityofthesample,basedonprimarydataandassumethesamevalueforthefullpopulationoftheTOC.1234223.PerformanceindicatorsanddataqualityComputethetotalemissions,anddataqualityoftheTOCusingtheguidanceofSection3.2.2.andSection4.1.Example:ifbothEuro5and6vehiclesareinacomposedTOCandthepopulation’stransportactivityis60%-40%,thenthatratioshallalsobereflectedinthesample.ThesameappliestoothercharacteristicsdefiningtheTOC(e.g.,theenergysourceorsize).ThekeytakeawayisthatthemethodchosentoreachanemissionintensityvalueandrespectivedataqualityindicatorshallbemethodologicallysoundandrespectthefeaturesofaTOC.Inaddition,bybeingtransparentandcommunicatingthosechoicestotherelevantstakeholders,thecontextofhowtheemissionintensitywasderivedisclearandtheaudienceusingthesevalueswillbeconfidentinmakingdecisionsfortheirsupplychain.3.2.2Dataqualityassessmentofanend-to-endtransportchainThedataqualityofanend-to-endtransportchainshallbecalculatedusingaweightedaverageoftheindividualdataqualityindicesofeachTCEbasedontherespectiveemissionsofeachTCEwithinthetotaltransportchain.Withthisapproach,thetransport-chainelement’sdataqualitywiththehighestemissionswillbeofmostsignificancetotheaggregateddataqualityvalueofthefulltransportchain.Seetheformulabelow,whichwillresultinadataqualityindexof1-4:Dataqualityoftransportchain(end-to-end)=
dataqualityofTCEnnemissionsofTCEn1emissionsofthetransportchain∑5244.Calculationguidance:Usingprimarydata4.Calculationguidance:Usingprimarydata4.1Introduction:CalculationwithprimarydataManyshipmentshavemultipletransportlegsintheirtransportchain,andeachTCEmayincludeadifferentmodeorcarrierperformingthetransport.Asaresult,thecalculationoflogisticsfreightemissionsforScope3reportingcanbeverycomplex.ThereaderisencouragedtoreadtheGLECFrameworkandISO14083tounderstandfurtherdetails.ThissectionsetsoutthefivecalculationstepsrequiredtodetermineGHGemissionsacrossthesupplychainusingprimarydatathatcorrespondstoa“good”or“excellent”qualitylevel(Figure4).Tomaximizecalculationconsistency,requireddatavariablesandcalculationmethodtobeusedarespecified.Sinceitisnotalwayseasytocollectusefulprimarydatafromtransportserviceproviders,Chapter5covershowtodealwithsuchalackofinformationpermode.ToincreaseunderstandingoftheGuidance,thisincludesarecommendationonwhoshouldundertakethecalculationforeachstep.Inaddition,itissuggestedandrecommendedtoutilizeaSmartFreightCentreaccreditedpartnertoensurecalculationsarecompliantwiththeGLECFramework.4.1.1Setboundariesandgoals(Step1)Thefirststepistoidentifythescopeoflogisticsactivitiesthatwillbeincludedinthecalculationprocess.Forthispurpose,itisessentialtodeterminethemainobjective,namelywhattheresultswillbeusedforandwithwhomtheemissionintensityvalueswillbesharedandwhattheirreportingactivitylevelis(i.e.,internal,B2B,orexternalreporting).Basedonthisinformationandgivenasingleend-to-endsupplychain,qualitativeselectioncriteriaforTOCscanbeestablishedandTOCscanbecomposed.DetailsonthemainfeaturesofthetransportequipmentandjourneycanbeusedtohelpdefinetheTOC.Someofthecharacteristicstobeconsideredare:•Freighttype(drybulk,containerized,parcel,volumelimited,etc.)•Condition(ambient,refrigerated,etc.)•Journeytype(longhaul,multimodal,shortseashipping,lastmile,etc.)•Contracttype(full-truckload,less-than-truckload)FurtherinformationregardingdefinitionoftheTOCpertransportmodecanbefoundinthemode-specificsections(Section4.2).Thetransportchainshallbethecompletetransportactivitytomovethefreightfromorigintodestination,brokenintosequentialTCEandincludinglogisticssiteoperations.Figure5showsanexampleofhowtobreakdownatransportchainintheindividualelementsbasedontheTOCtheybelongin.Setboundariesandgoals1DefineTOCemissionintensityvalueRepeatend-to-end2CalculateemissionsatTCE3Verifyandvalidateyourcalculation4Reportanduse5MapandcollectdataADetermineFuelEmissionFactorBMapandcollectdataACalculateTCEemissionsBCalculatetotalemissionsofTOCCCalculateemissionintensityofTOCRequiresinputfromTransportOperatorDFigure4:Flowchartrepresentingthecalculatingandreportingsteps254.Calculationguidance:Usingprimarydata4.1.2CalculatetheemissionintensityfortheTOCandhuboperationcategory(HOC)(Step2)SummaryThetransportoperatorcalculatestheCO2eemissionintensityforthetransportactivityofaTOCorHOC.ATOCorHOCconsistsofgroupsofsimilarroundtripsorlogisticssitesthatareconsideredoverapredeterminedperiodofaquarter,monthorotherfrequency,toprovidearepresentationofhowfreighttransportationservicesarepurchasedanddelivered.ATOCorHOCemissionintensityvalueshouldreflectallemissionsincurred.ThismeansaTOCincludesemptytripswithinthechosenperiodofobservation.Ifthereisnoorlimitedaccesstoprimarydata,thecalculationmethodbymodalityshouldbefollowed.Indetail2A:CollectthedatathatisneededtocalculatetheemissionintensityTOCsaredecidedonandbasedontheavailabledata.Thequalityofthedatacanbeclassifiedintofourcategories:unsatisfactory,sufficient,good,orexcellent.RefertoSection3.2.2fortheminimumcalculationrequirements.TransportoperatorsmustupdatethevaluesforthedefinedTOCs/HOCsregularly.Thisdatashould,dependingontheusecase,becollectedmonthlyorquarterlyorasfrequentasdeemedrequired.2B:DeterminetheFuelEmissionFactor(FEF)SincethemodalitiesandthecorrespondingfueltypesusedintheTOC/HOCareknown,theFEF(kgCO2eperL/kg/kWh)ofconsumedfuel–whichindicateshowmanykgofCO2eisemittedperunitoffuel–shouldbeobtainedfromenergyproducers.Extraattentionisneededwhenmatchingthefuelconsumedwithafuelemissionfactor;thesameunitsneedtoberespected.Forexample,ifthefuelismeasuredinliters,thentheFEFhastobeexpressedinliterstooasinkgCO2eperL.Alternatively,matchedvaluesshouldbeobtainedfromapprovedsources.7ItisimportanttoconsidertheFEFforthewholelifecycleoftheconsumedfuel,thatis,forWTWemissions.Thisincludesextraction,production,transmission,andusage.FEFsshallbeexpressedinCO2e.Emissionfactorscanbeobtainedfromthefollowingsources(inorderofpriority):1FEFprovidedbytheenergy/fuelprovider,withassociatedthird-partyassurancecertificate2Nationalorregionalemissionfactorsfromreputablesources(e.g.,UKBEIS,USEIAdata,FrenchADEME,orIEA)3FEFsprovidedbytheGLECFramework(Module1).End-to-EndTransportchainPre-CarriagetoPortTCE1............TCE2............TCE3............TCE4............TCE5............TCE6............TCE7............TCE8............TCE9............TCE10............TCE11............PorttoPortMainLegInlandTrans-shipmentRailTerminal(orport)toRegionalDCRegionalDCtoWarehouseWarehousetoStore/EndCustomerKeyresults:•Activity(tkm)•Emissions(kgCO2e)•EmissionIntensity(kgCO2e/tkm)•DataQualityrankingFigure5:Exampletransportchain7SeeChapter3forlistofapprovedsourcesofemissionfactors.264.Calculationguidance:Usingprimarydata2C:CalculatethetotalCO2eemissionsfortheTOCorHOCTheCO2eemissionsfortheTOCandHOCarecalculatedbymultiplyingthefuel/energyconsumedwiththeFEF(WTW).Itisassumedinthissectionthatthefuelconsumptionismeasuredinliters,butothermeasuresarecommonpractice(e.g.,kwhorkg).Theemptydistanceandloadingfactorattributesfortransportareautomaticallyincludedinthecalculationsastheirbasisisprimarydata.2D:AllocatetheemissionstothetransportactivityandcalculatetheemissionintensityofTOCTheemissionintensityisusedtoindicatehowpollutingthetransportedshipmentsintheconsideredTOCare.Inordertocalculatetheemissionintensity,thetotaltransportactivityshallbecalculatedfirst.ThetransportactivityisthesumofthemassandactivitydistanceofeachshipmentwithintheTOCconsidered(alternativewiththesameresult:totalmassshippedmultipliedbyaveragetransportactivitydistanceoraveragemassmultipliedbytotalactivitydistancetraveled).8Forhubactivityonlythetransportedmassistakenintoaccount.Theweightisconsideredthecargoincludingpackagingasreceivedfromtheconsignor.Additionalpackagingmaterialsusedbythetransportoperatortosupporttransportationshouldnotbeconsidered.Thetransportactivityshallbecalculatedasfollows(wherenisthenumberofTCEconsideredwithintheTOCorHOC):Inthemailandparcelsector,thetransportweightcanalsobeexpressedbynumberofitems;inthatcase,theformulawouldmultiplytheaveragenumberofitemsbythetotaltransportdistancetoobtainthetransportactivity.Inthemaritimesector,thetransportweightcanbecalculatedbythenumberofTEUs,meaningthatthenumberofTEUscanbemultipliedbythetransportdistancetoobtainthetransportactivity.Next,theemissionintensitycanbecalculatedbydividingthetotalemissionsbythetransportactivity.IfvariousfueltypesareusedintheTOC,thefollowingmethodshouldbeappliedtodeterminethetotalemissions:8Iftheplanneddistanceisnotavailableandonlytheactualtotaldistanceisknown,ensurethedistanceiscorrectedwithadistanceadjustmentfactortoavoidunderreportingandensurecompliancewithISO14083.SeethemodalsectionsandISO14083fordetailsondistance.C1Emissions[kgCO2e]=fuelconsumed[L]×fuelemissionfactorkgCO2eL[]D3EmissionintensityofTOC[kgCO2e/tkm]=ntotalTransportEmissions[kgCO2e]1totaltransportactivity[tkm]∑C2Transportemissions[kgCO2e]=(fuel1consumed[L]emissionfactorfuel1[kgCO2e/L])+(fuel2consumed[L]emissionfactorfuel2[kgCO2e/L])+...+(fuelNconsumed[L]emissionfactorfuelN[kgCO2e/L])D1Transportactivity[tkm]=transportedmass[t]nxtransportdistance[km]nn1∑D2Hubactivity[t]=transportedmassnn1∑274.Calculationguidance:UsingprimarydataTheemissionintensityresultingfromequation3isanaggregatevalueforallshipmentsincludedintheTOC.ThisvaluecannowbesharedwithshipperswhoseshipmentsarerepresentedbytheTOCalongwiththedataqualityindex.Repeatstep1andstepC1-D4tocalculatetheemissionintensitiesforallTOCsinthetransportnetwork.4.1.3CalculateemissionsfortheTCE,thetransportchain,andallocateemissionsataproductunitlevel(Step3)SummaryShippers9shouldcollectemissionintensityvaluesfortheTOCsandlogisticssitesrepresentingtheTCEsoftheirshipmentsfromtheirtransportoperators.Usingthecollectedemissionintensityvalues,shipperscancalculatetheemissionsforeachoftheTCEsoftheirownshipmentsandaggregatetotherequiredtransportchainandsubse-quentlyallocatetheemissionsatadesiredreportinglevel(e.g.,packagingunitorproductunit).IndetailStep3A:CalculatetheemissionsfortheTCEFortransportoperations,theTOCemissionintensityshallbecollectedfromthetransportoperatorfortheTCEoftheshipmentandmultipliedwiththeweightoftheconsignmentandtheTCEdistance.Forhuboperations,theHOCemissionintensityshallbecollectedfromthetransportoperatorfortheTCEoftheshipmentandmultipliedwiththeweightoftheconsignment.RepeatthisforeachTCEwithinatransportchain.Step3B:Aggregatetheemissionstothetransportchain:end-to-endForafullend-to-endtransportchain,thedataneededtocalculatelogisticsemissionsonasingleTCEshallbecollected,whichconsistsoftheTOC,theTOCemissionintensity,thetransportactivity(planneddistanceandmass),andthedataqualityasmentionedinTable5.ForeachoftheTCEs,calculationsteps3ashallbeperformed.AftercalculatingtheemissionsforallTCEs,allTCEemissionsshallbeaddeduptoobtainthevalueoftotalemissionsforthetransportchain(Figure5).9Shippersarereferredtohere;however,thisalsoincludesLSPsandotherfreightbuyerswhoactasshippers.D4EmissionintensityofHOC[kgCO2e/t]=ntotalhubemissions[kgCO2e]1totalhubactivity[t]∑A2EmissionsperTCE[kgCO2e]fortransportoperations=TOCemissionintensity×massofconsignment[t]×TCEdistance[km]kgCO2etkm[]A1EmissionsperTCE[kgCO2e]forhuboperations=TOCemissionintensity×massofconsignment[t]kgCO2et[]A2EmissionsperTCE[kgCO2e]fortransportoperations=TOCemissionintensity×massofconsignment[t]×TCEdistance[km]kgCO2etkm[]A1EmissionsperTCE[kgCO2e]forhuboperations=TOCemissionintensity×massofconsignment[t]kgCO2et[]284.Calculationguidance:UsingprimarydataprEN17837:2023providesfurtherguidanceonhowtoallocateemissionstoaspecificparcelbasedonthatparcel’sweightandvolume,allowingformoreaccurateandgranularallocation.4.1.4Verifyandvalidate(Step4)Thenextstepistoverifyandvalidatetheinputsandoutputsofthelogisticsemissionscalculationandreportingsothatacompany,itscustomers,andexternalstakeholderscanhaveconfidenceintheaccuracyofthereporting.PleaseseeChapter5(Assurance)fordetails.4.1.5Usetheresultsfordesiredreportingpurposes(Step5)Oncetheemissionshavebeencalculated,thereaderisencouragedtorefertoChapter4oftheGLECFramework.ThecompanyresponsibleforreportinghastheoptiontocommunicatetheiremissionsinaGLEC-conformantway.IfthecompanychoosestostayGLECconformant,thentheGLECDeclaration(GLECFramework,Chapter4)shallbeusedasguidancewhendeclaringtheemissionswiththeadditionofthedataqualityindicator.Theaestheticinterpretation(designchoices,sequenceofpresentingemissionsdata)oftheGLECDeclarationinareportoraThetotalemissionsofatransportchain–end-to-endsupplychain–arecalculatedbyaggregatingtheindividualemissionsofeachTCE.Theemissionintensityofthetransportchainisobtainedbydividingthetotaltransport-chainemissionstothetotaltransportactivity.10Thedataqualityiscalculatedusingaweightedaverage,weighingfortherespectiveemissionsofeachTCE.Step3C(optional):AllocatethetotalemissionsatdesiredproductunitlevelInaddition,forcompaniesthatoperateinparcelorproduct-orientedindustries,thepackagingunitandamountofproducttransportedwillbeneededtoanswerthequestionofemissionsperproductorparcel.Emissionsofatransportchainshallbedividedbythenumberofproductunitstoderivetheemissionsonaproductlevel:10Hubemissionsareincludedinthetotalemissionsofatransportchain.Thehubactivitiesarenotincludedinthetotaltransportactivityofatransportchain.C1Emissionsperproductunit[kgCO2e]=emissionspertransportchain[kgCO2e]numberofproductunitsB1Emissionsoftransportchain(end-to-end)[kgCO2e]=emissionsofTCEnn1∑B2Transportactivityoftransportchain(end-to-end)[tkm]=transportactivityofTCEnn1∑=dataqualityofTCEnn1∑=∑n1emissionsofTCEn∑n1transportactivityofTCEnB3Emissionintensityoftransportchain(end-to-end)[kgCO2e/tkm]B4Dataqualityoftransportchain(end-to-end)emissionsofTCEnemissionsofthetransportchain294.Calculationguidance:Usingprimarydatadashboardisuptothejudgementofthestakeholdercreatingthereport.However,thereistheprerequisiteoftransparentlyshowingtheminimumvariablesandmetricsasstatedbytheGLECDeclaration.Specifically,intheGLECDeclarationsection,variouscasesofcommunicatingtheresultscanbefound(e.g.,B2Bandtoexternalstakeholders).ThepartywhocommunicatestheresultsisalsoresponsibleforclarifyingtheoriginofthisinformationandtheextentofaccuracytheamountsofCO2ehavewiththerealsystemtheyrepresent.Thus,weadvisethatthefollowingdataqualityindex(Section3.1.2)isaddedtotheGLECDeclarationasamandatoryelement.Inaddition,itiswelcomedtobuildontheseandincludemoredetailsasdeemedappropriatebyeachcompanywhencommunicatingitsresultstointerestedparties.Incaseofdeviationsfromthemandatoryvariables,acompanycannotclaimGLECconformity.4.2Calculationwithoutprimarydata(permode)InSection4.1,weexplainedthecalculationstepsoflogisticsemissionsusingactualprimarydata.However,inpracticeitcanbedifficulttoobtainprimarydata;therefore,alternativecalculationmethodsbasedonmodeledordefaultdatacanbeused.Thecalculationstepswhenusingmodeledordefaultvaluesaresomewhatdifferentthanwhenusingprimarydataand,inaddition,modality-specificapproachesarerequired.WewillthereforehighlightthecalculationmethodsandparticularitiesthatariseatmodelevelifthedatavariablesrequiredinStep2Aarenotfullyavailable.Incasetheprimarydatavariablesareknown,theemissionscanbecalculateddirectly.However,ifprimarydatavariablesaremissing,modeledordefaultWTWemissionintensityvaluesshouldbeused:•CompaniesshouldworkwithcarrierstogettheactualfuelefficiencyorCO2eemissionintensityperTOCthatrepresenttheloadfactorandemptydistanceforthatnetwork.•Ifthisisnotfeasible,thencompaniescanmodelthesedatavariablesusingaccreditedcalculationtools.•Usedefaultfactorsonlyifthereisnoaccesstomoreaccuratedata.DefaultfactorsintheGLECFrameworkcoverstandardvaluesforemptydistanceandloadfactors.4.2.1RoadRoadtransportationisusedinnearlyeverytransportchain.Duethehighlyfragmentednatureoftheroadtransportsector,itmightbedifficulttoobtainprimarytransportdatafromcarriersand/orLSPs.Insuchcases,thelogisticsemissionscanbecalculatedusingmodeledordefaultvalues.Thisisreflectedinthefollowingdiagram:Reportemissionintensity&TCEemissionsintkmGotosection4.1PrimaryDatacalculationUseplanneddistanceandincreaseby5%distanceadjustmentfactorUseactualdistanceUseittocalculateemissionsSelectanappropriateproxyPlannedTCEdistanceknown?YesNoYesNoYesYesNoNoDecisionpointsProcesselementsShipmentweightknown?Verifyifemptymileageandloadingfactorsareincluded&adjustifneededFuelconsumptionofthevehicleknown?TOCemissionintensityknown?SelectapplicableemissionintensityfromdefaultsStartFigure6:RoadfreightflowchartforcalculationPrerequisiteistohaveaspecifictimeperioddefinedconversionfromTEUtotonnesispossibleensuretheapplicabledistanceadjustmentfactorareappliedifactualtransportdistancesareused304.Calculationguidance:UsingprimarydataMailandparcelsectorInthemailandparcelsector,whereknowledgeoftheweightofindividualconsignmentsmaybelimited,theweightcanbeestimatedtoenableconsistencyofthecalculationthroughanend-to-endtransportchain.Thiscanbedoneonthebasisofstandardproductcategoriesused.Alternatively,theemissionscanalsobeallocatedperitemandconsidervolumeinconjunctionwithweightintheallocationmechanism.Inthiscase,thetotalemissionsincurredonajourneyareallocatedbasedontheirvolume,potentiallyweight,andthenumberofitemstransported.TheperformanceindicatorwouldalsoneedtoreflecttheGHGemissionsoritem-kilometersandneedstobeappliedthroughoutthetransportchain.Thedistanceforroadfreightshallbetheplanneddistancebetweentheloadingandunloadingpoint–thisalsoappliestothemailandparcelsector.EN17837:ParcelDeliveryEnvironmentalFootprint(forthcoming)willprovidefurtherdetailsontheallocationmechanismsforthemailandparcelsector.Specificcountryprograms,suchasSmartWayEPA,provideannualemissionintensityperformanceofroadfreightoperators.IntheGLECFramework,Module2,theroademissionintensityvalues[gCO2e/tkm]forWTWareprovidedforEuropeandSouthAmericabasedonthefollowingstandardizedcharacteristics:Iflimitedornoinformationisknownabouttheactualtransportation,theintentistousethetablestoselectthedefaultroademissionintensityfactorsforWTWthatcomeclosesttothevehicleusedtotransporttheshipment.Inthiscase,theemissionscalculation’sdataqualityisclassedas“sufficient.”Forroadfreight,theplanneddistanceincreasedby5%tocorrectforincidentaldeviationsshallbeused,ortheactualdistancecanbeusediftheplanneddistanceisnotknown.Incaseofknowndeviations,30%shallbeaddedtotheplanneddistance.Incaseofcalculatingemptydistance,thentheformulatobeusedis:•Vehicletypeandsize•Loadfactor•Emptydistancefactor•Fueltype•ConsumptionfactorsTOCsshouldbecomposedbasedonsimilarcharacteristicsofcertaintransportactivities.InTable6,welistsomecharacteristicsthatcanbeusedwhenselectingshipmentsforaTOCforroadtransport.Emptydistance(%)=Emptydistance(km)Emptydistance(km)+Loadeddistance(km)Emptydistance(km)=GLECdefault%foremptydistanceloadeddistance(km)1-GLECdefault%foremptydistanceTable6:RecommendedroadfreightTOCcharacteristicsFreighttypeConditionJourneytypeContracttype•Drybulk•Liquidbulk•Containerized•Palletized•Masslimited,generalfreight(heavycargo)•Volumelimited,generalfreight(lightcargo,mail,andparcel)•Ambient•Temperaturecontrolled•Pointtopoint(longhaul)•Collectionanddelivery•Sharedtransport•Dedicatedcontract(charter)314.Calculationguidance:Usingprimarydata4.2.2SeaThefollowingadjustmentstakeplaceforseaandmaritimetransport:•Forcontainervessels,theCleanCargomethodologyprovidesasetofindustryaverageemissionintensityfactorsformaritimecontainertransportpertradelanethatareupdatedannually.ThroughSmartFreightCentremembership,carrier-specifictradelanefactorsareaccessible.11Whencalculatingactivityforashipment/consignment,ifspecificmassorweightvalueislacking,theequationcanbeadaptedtoreflectthecommonunitinshipping,TEU.ConversionfactorsfromTEUandFEUtotonsareavailable.•Forothervesseltypes,defaultfactorsforthevariableofemissionintensityareprovidedinModule2oftheGLECFramework.Reportemissionintensity&totalemissionsintkm/TEUkmUseCleanCargo(average/Carrier)emissionintensityperportpairUseittocalculateemissionsUsestandardapproachtoaveragenetweightsUseactualdistanceUseplanneddistance&add15%DistanceAdjustmentFactorDistancedataknown?YesNoYesNoYesYesNoNoDecisionpointsProcesselementsShipmentweightknown?UseittocalculatetheemissionsIsthevesselacontainership?EmissionIntensityavailablebycarrier?CheckGLECModule2orIMOfordefaultintensityvaluesforships/fuelsStartFigure7:SeafreightflowchartforcalculationPrerequisiteistohaveaspecifictimeperioddefinedconversionfromTEUtotonnesispossibleensuretheapplicabledistanceadjustmentfactorareappliedifactualtransportdistancesareusedTable7:RecommendedseafreightTOCcharacteristicsVesseltypeFreightconditionServicetype•Bulk•Chemicaltanker•Containership•Roll-on-Roll-off•Liquifiedgastanker•Oiltanker•Otherliquidtanker•Breakbulk•Ambient•Temperaturecontrolled•Mixed-ambientandtemperature-con-trolledfreight•Scheduled(tradelane)•Chartered11Atthetimeofwriting,thereisongoingdevelopmentestablishingcarrier-specificcontainertransportemissionintensityfactorsperport-paircombination.Pleaseseewww.smartfreightcentre.orgorthelatestinformation.324.Calculationguidance:Usingprimarydata4.2.3InlandwaterwaysThescopeoftheemissionswhencalculatingforthismodeshouldincludeemptybackhaulsandvesselrepositioning.TheGLECFrameworkmethodologyisalignedwiththeprinciplesoftheInternationalMaritimeOrganization(IMO)guidelinesandtheUSEPASmartWayBargeCarrierTool.Toensurecomparability,wherethemethodologiesconsidertank-to-wheelscope,anadaptationtoreflectwell-to-wheelshouldbemade.Whencollectingdataforthecalculationoftherespectiveemissionsfrominlandwaterwaytransport,alotofsimilaritiesareidentifiedwiththeseafreight.Intermsoftheweightbeingtransported,theactualweightispreferred;whereitisunknown,theconversionfromamountofTEUorFEUtoweightisadvised.Forthedistance,thetotalshouldbecalculatedusingactualwaterwaynetworkdistancebasedonthestartandendpointofthejourney.Wherenauticalmilesareused,conversiontokmisadvised.Tocalculatetheemissions,apartfromactivitydata,theemissionintensityisneeded.Therecommendationistousecarrier-specificemissionintensityinformation.Ifthisisnotavailable,theGLECFrameworkrecommendsspecificemissionintensityvaluesbasedonaveragevaluesofemptydistanceandloadfactor.Thesefactorsarebasedontheuseofmarinefueloil.Ifadifferentfuelorenergyisused,thentheGLECdefaultemissionintensityfactorsarenotapplicable.4.2.4AirWhencalculatingtheemissionsfromairfreight,theGLECFrameworktakesintoconsiderationtheemissionsfromthefullflightcycleforfreightandpassengeraircraft,forexample,taxiing,take-off,cruising,landing,aswellasanyothermovementrelatedtofreightloadingandunloading.Anyotheremissionsoccurringatairportsshouldbecoveredbyfactorsrelatedtothelogisticssites.TheGLECFrameworkprovidesguidanceonthis,whichshouldbechosenifnotmorespecificdataisprovidedfromtheairportoperators.Inaddition,asitisstatedfortherestofthemodalities,theresultofemissionsfromanairfreightflighthastobeexpressedinWTWCO2eemissionstobeGLECconformant.Whenselectingdataforthefinalcalculation,therearesomecrucialparameterstobeconsideredandcarefullycollected.Firstofall,thedistance(withintermediatestopsiftaken)isveryimportantintheactivitycalculationofthetransport.Whatisrecommendedistousethegreat-circledistancebetweentheairports.Inaddition,theexactmassofthefreightisalsoneededasthiswillleadtoamoreaccurateresult.Emissionsshallbesplitbetweenpassengersandfreight,usingtheprovisionsoutlinedintheISO14083standard,whichreflectsprovisionsofIATARecommendedPractice1726.Relatedtoweight,theloadfactorisalsoapplicableinairfreightforbothdedicatedfreightersandpassengeraircrafts.Theloadfactorsshouldbeprovidedbyairfreightoperators.Obtainingaccurateflightnumberstoidentifytheexactjourneycansignificantlyhelpimprovetheaccuracyofemissionscalculationsasthisconfirmsthedistance,intermediatestops,andaircrafttype.Airfreightopera-torswhoownthefleet(proprietaryfleets)havethebenefitofhavingaccesstohigh-qualityfuelconsump-tiondataandfueltype.Itisrecommendedthatthesedataaresharedwiththepartieswhohavealegitimateinterestinsupportingthecalculationofemissions.FueldatacanbemultipliedbyaWTWfuelemissionfactor.Dualfueluseisatthemomentnegligible(1-2%networkaverage),soitisconsideredacceptableifitisignoredfromthecalculations.Table8.RecommendedinlandwaterwaysTOCcharacteristicsVesseltypeFreightconditionServiceinformation•Bulk•Container•Pallets•Mass-limitedcargo•Volume-limitedcargo•Ambient•Temperaturecontrolled•Mixed-ambientandtemperature-controlled•Origin-destinationinformation•Waterwayclassification•Routing/intermediatestops•Forconvoys,numberofbargesTable9:RecommendedairfreightTOCcharacteristicsAircrafttypeServiceinformation•Freighter/passenger•Model•Enginetype•Origin-destinationinformation•Routing/intermediatestops334.Calculationguidance:Usingprimarydata4.2.5RailGlobally,railtransportisgainingpopularityandhasbeengraduallygrowingthepastfiveyears.Railtransportcansignificantlyreduceemissions,inparticularwhenpoweredbyrenewableenergy.Mostlytheenergyiseitherelectricorconventionalfuelssuchasdiesel.Thus,differentequipmenttypesrequirespecificemissionintensityfactors.TheGLECFrameworkusestheUIC(InternationalUnionofRailways)methodologyforareasoutsidetheUnitedStates,wherethemethod-ologybyEPASmartWayRailCarrierToolispreferred.Thesemethodologiesandtoolsaredeemedappropriateforthemodelingofemissionsfromrailfreight.WhencalculatingrailGHGemissions,specificprinciplesshouldbeconsidered.Firstandforemost,themostimportantstepistodefinetheenginetype(orlocomotive)andthus,theprimarysourceofenergyforthefreighttrain.Forelectrictrains,onecaninvestigatethesourceofelectricitytospecifyifitwasrenewableornot.Then,theappropriateemissionvalueforthatsourcecanbeapplied.Thenextstepistofindtheconsignmentweight.Ifnodataareavailable,thentheweightcanbeapproximatedusingotheravailableproxies,suchasvolumeornumberofpallets.Tocompletethecalculationofactivity,thedistancealsoneedstobeknown.Inrailtransportation,thedistanceshouldreflectactualrailnetworkdistancesfromthebeginningandendpointtakingintoaccountemptydistanceandloadingfactor.Overall,modelingrailtransportationisadifficulttaskduetothelackofdataandgranulardefaultvalues.Accreditedtoolprovidersforrailcansupportthisprocess.Note:Emissionsfromrailterminalsareclassifiedasemissionsfromlogisticssites.4.2.6Logisticssites(hubs)Logisticssites,nodes,hubs,andterminalsareallimportantstepswithinatransportchain.Theemissionsarerelativelysmall,butimportanttoincorporatewithinthetotalGHGcalculationtoensurearepresentativepictureofthetotalGHGemissionsfromtheoperations.TheemissionintensityofalogisticssiteisexpressedinGHGemissionspertonprocessedor,ifconsideredmoreappropriate,TEUoritem.Emissionintensityfactorsarelimitedlyavailableandareyettobedeterminedingreaterdetailformanytypes.Ifemissionintensityfactorsarenotavailablefromthecarrierorterminaloperator,defaultvaluescanbeobtainedfromtheREffTool,12theGLECFrameworkorothersuitablelocations.AdditionalguidanceisalsoavailablebyFraunhoferIMLGuideforGreenhouseGasEmissionsforLogisticsSites.Table10:RecommendedrailfreightTOCcharacteristicsEngine/locomotiveCargotypeCargodensityJourneytypeActivities•Trainsize•Engineclass•UICclass•%offeedstock•Bulk(dry/liquid)•Containers•Pallets•Mass/volumelimitedcargo•Light•Medium•Heavy•Domestic•International•Directorhubnetwork•Topography•TemperaturestateTable11:RecommendedlogisticssiteHOCcharacteristicsProcessesFreighttypeCondition(temperature)•Freighttransshipmentonly•Combinedpassengerandfreighttransfer•Freighttransshipmentandstorage•Average/mixed•Containerized/swapbodies•Palletized•Piecegoods/breakbulk•Drybulk•Liquidbulk•Vehicletransport•Other•Ambient•Temperaturecontrolled12REffTool,developedbyIMLFraunhofer:https://reff.iml.fraunhofer.de/355.Assuranceandverification5.AssuranceandverificationToresolvetheemissionsaccountingchallengesthatbusinessesfacetoday,high-quality(granular,comparableconsistent)andreliabledatamustbeabletobesharedacrossvaluechains.Assuranceandverificationensurereliabilityofdata,creatingthenecessarytrustamongallstakeholderstodrivedecarbonizationatscale.AssuranceandverificationundertakenbyindependentverifierscanhelpestablishwhetheremissionshavebeenaccountedforincompliancewiththeGLECFrameworkandotherrelevantstandardsandaccompanyingmethods.ThissectionprovidesguidanceontheassuranceandverificationofemissionstakingplaceinthecontextofthisGuidance.5.1Objectivesandscope5.1.1ObjectivesTheoverarchingobjectiveofthissectionistodefinetherequirementsaroundassuranceandverificationofemissionsinalignmentwiththeaccountingmethodologylaidoutinthisGuidance.Byclearlydefiningrequirements,thisGuidanceseeksto:•Establishacommonbasisandlanguagearoundassuranceforallstakeholdersintheecosystem•Increasetheuptakeofemissionsassurancepracticesacrossthelogisticsindustrywithamultilevelapproach•Provideclarityonbest-practiceassuranceandverificationrequirementstosupportthepreparationprocessforstakeholderswishingtobealignedwithbestpractices•Streamlinetheassuranceprocessbyprovidingguidanceonwhatevidencecompaniesneedtoprepareforanassuranceengagement5.1.2ScopeandlimitationsThisGuidancedefinesthreeseparateassuranceambitionlevelsofrequirementsthatcompaniesshallrefertowhenseekingtocomplywiththerequirementsofthisGuidance.Thethreelevelsaimtorepresentdifferentdegreesofambitionandgranularityassociatedwiththeassuranceprocesstoincreaseemissionsdatareliabilityandtrustintheoverallecosystem.Becauseassurancestatementsaresharedacrossthevaluechain,companieswishingtodistinguishthemselvesthroughgreaterdatacredibilitywillbeincentivizedtogobeyondtheminimumambitionlevelofassurance.Fromapracticalstandpoint,verifiedemissionsdataobtainedfromanotherlogisticssupplychainstake-holderandusedforcalculationsofacompany’sownemissionsreducesthetransactionalcostofacompany’sownaudit.Thisisbecauseexchangedemissionsdonotneedtobe(re)verifiedaslongasnochangesaremadetotheunderlyingcalculationmodelsanddatausedbythecompanythatsharedthedatainthefirstplace.Finally,thisGuidancerecognizesthatverificationofemissionsdisclosuresinvolvesmanychallenges,including:•Thelimitedcontrolofcompaniesoveremissionsources•Assurers’limitedabilitytoobtainsufficientevidenceonallnecessaryitems•Theevolvingscientificconsensusonquestionsdirectlyaffectingemissionsdisclosures,suchasemissionintensityfactors•Therequiredsubject-matterexpertise,whichnotallcompaniesandassurersmaycurrentlyhaveatscaleThisGuidanceseekstohelpmitigatethesechallengesbyprovidingclarityandareferencepoint.Nonetheless,companiesandassurersshouldcontinuetocollaboratetoassuretheiremissionstothebestoftheirknowledgeandtocontinuetoimproveemissionsdisclosureassurancepracticesthroughoutthelogisticssector.Itshouldalsobenotedthatthischapterbyitselfisnotintendedtobeusedasanassurancestandard.ThisGuidancedefinestherequirementsandproposedoutcomesoftheassuranceprocess(i.e.,the“what”ofassurance)butdoesnotprescribetheassuranceprocessitself(i.e.,the“how”oftheassuranceprocess).AssuranceprovidersshouldthereforerefertoadditionalassurancestandardswhenverifyinglogisticsemissionsandthemethodologypresentedinthisGuidance.365.AssuranceandverificationFinally,thischapterexclusivelyprovidesguidancearoundassuranceandverification.CompaniesseekingaccreditationshouldrefertoSmartFreightCentre’sAccreditationprogram.Whileassuranceandaccreditationarerelated,accreditationseekstodeterminewhetheracompany’scalculationmethodologyalignswiththeGLECFramework,whileanassuranceprocessseekstodeterminewhetheraspecificemissionsdisclosureisaccuratelycalculatedandstated.5.2Assuranceambitionlevels5.2.1StructureThisGuidanceisstructuredasaframeworkconsistingofthreeambitionlevels,eachoneencompassingrequirementsacrosseightassurancedimensions,asshowninFigure8,andbuildingonthePathfinderFramework.Figure8:AmbitionlevelsanddimensionsoftheassurancerequirementsReportemissionintensity&totalemissionsintkm/TEUkmUseCleanCargo(average/Carrier)emissionintensityperportpairUseittocalculateemissionsUsestandardapproachtoaveragenetweightsUseactualdistanceUseplanneddistance&add15%DistanceAdjustmentFactorDistancedataknown?YesNoYesNoYesYesNoNoDecisionpointsProcesselementsShipmentweightknown?UseittocalculatetheemissionsIsthevesselacontainership?EmissionIntensityavailablebycarrier?CheckGLECModule2orIMOfordefaultintensityvaluesforships/fuelsStartAmbitionlevelsCoverageSection5.2.3ConformanceSection5.2.4BoundarySection5.2.5VerificationlevelSection5.2.6ProviderSection5.2.7ProcesscycleSection5.2.8SMEsrequirementsSection5.3EvidenceSection5.4AssurancedimensionsBronzeLowerambitionlevelSilverMid-ambitionlevelGoldHigherambitionlevel375.Assuranceandverification5.2.2OverviewThefollowingtablepresentsanoverviewofthisGuidance’sassurancerequirementsforthethreelevelsbydimension:Tointerpretanddecidethelevelofassurancetobeundertaken,theaboverequirementsshallbeseenasachecklistwhereallconditionsmustbesatisfied(“and”relationship)tomeetanygivenlevel.Forexample,anassurancecannotberankedas“Gold”ifallotherconditionsaremet,buttheassurancelevelis“Limited.”Thefollowingsectionsprovidefurtherdetailsoneachdimensionandrequirement.Table12:AssurancelevelsoverviewReportemissionintensity&totalemissionsintkm/TEUkmUseCleanCargo(average/Carrier)emissionintensityperportpairUseittocalculateemissionsUsestandardapproachtoaveragenetweightsUseactualdistanceUseplanneddistance&add15%DistanceAdjustmentFactorDistancedataknown?YesNoYesNoYesYesNoNoDecisionpointsProcesselementsShipmentweightknown?UseittocalculatetheemissionsIsthevesselacontainership?EmissionIntensityavailablebycarrier?CheckGLECModule2orIMOfordefaultintensityvaluesforships/fuelsStartCoverageExtentofthedatatobeassuredOwnoperationsOwnoperations+contractedoperationsOwn+contracted+sub-contractedoperationsConformanceBasisfortheassuranceAnyrecognizedstandardGLECFrameworkGLECFrameworkBoundaryDepthofdatatobeassuredWell-to-wheelWell-to-wheelWell-to-wheelLevelDegreeofconfidenceLimitedassuranceLimitedassuranceReasonableassuranceProviderEntityprovidingtheassuranceIndependentThirdPartyIndependentThirdPartyIndependentThirdPartyProcesscycleTemporalvalidityoftheassuranceBiannualAnnualAnnualApplicationtoSMEsSMErequirementsPhased-inapproachforSMEsAllrequirementsaboveidenticallyapplytoSMEsbutwithatwo-yeartimelagtoallowforcapacitybuildinguntil2025EvidencePackGuidanceCompaniesshoulduseguidancearoundevidenceconsolidation(seeAppendix)tofacilitateandstreamlinetheassuranceprocessEvidenceGuidanceforDimensions1Gold2Silver3Bronze385.Assuranceandverification5.2.3CoverageThecoverageoftheassurancedefinestheextentofemissionstobeincludedintheassuranceprocess.WhiletheemissionsexchangedunderthisGuidanceareexpectedtoresultinend-to-endemissions,theboundaryoftheassurancecanbebroader,narrower,orequaltotheemissionsshared.Forthepurposeofassurance,thisGuidancecategorizesthecoverageintothreeseparatelevels:own,contracted,andsub-contractedoperations.Sub-contractingreferstothemultitieredprocessofcontractinganotherpartywhenthestake-holder(i.e.,CarrierA)thatwasinitiallychosenbytheshipperisunabletoconductashipmentwithintheirowncapacity.Thus,subcontractingistheactofassigningacarrier(i.e.,CarrierB)outsidetheinitialone(CarrierA).BronzeCompaniesshallassuretheirownoperations’emissions.SilverCompaniesshallassuretheirownoperationsandcontractedoperations.GoldCompaniesshallassuretheirownoperationsandcontractedandsubcontractedoperations.Pleasenotethattheverificationprocesswillbothassurethecalculationsmadeandtheunderlyingdata.Therefore,whiletheprimaryactivitydataofsubcontractedandcontractedoperationsmaybemoredifficulttocollectandsometimesunavailable,companiesarestillexpectedtoestimatetheseemissionsusingdefaultormodeleddata.5.2.4ConformanceTheconformanceoftheassurancedefinesthereferencestandardorguidancetobeusedfortheassuranceprocess.BronzeCompaniesshalluseanyrecognizedemissionsaccountingstandardasthebasisforthelogisticsemissionsassurance.SilverCompaniesshallusetheGLECFrameworkasthebasisforassurance.Companiesmayberequiredtoundertakeadditionalassurancestepstoensureconformancewithotherexistingstandardsorregulations,forexample,tomeetregulatoryrequirements.ThisGuidancethereforestronglyencouragesconformancewiththeGLECFrameworkaswellasadditionalrecognizedstandards,suchastheupcomingISO14083.GoldCompaniesshallfollowthesamerequirementsasinthesilverlevel.5.2.5BoundaryTheboundaryoftheassurancedefinesthedepthofthedatatobeassured.InlinewiththeGLECFramework,companieswillneedtoincludewithintheirassuranceprocessallWTWlogisticsemissions.Thisrequirementappliestoallthreeambitionlevels.5.2.6LevelofassuranceThelevelofassurancedefinesthedegreeofconfidenceintheassurancestatement.WhilethisGuidancedefinesthelevelofassuranceforthethreeambitionlevels,companiesshouldworkcloselywithassurerstodeter-minewhichassurancelevelisappropriateandfeasibleinanygivensituation.Box1providesfurthercontextonassurancelevels.13BronzeCompaniesarerequiredtoseeklimitedassurance.SilverCompaniesshallfollowthesamerequirementsasinthebronzelevelGoldCompaniesshallseekreasonableassurancetofulfilltherequirementsofthisGuidance.13RetrievedfromISAE3000andrelatedstandardssuchasISAE3410.395.AssuranceandverificationWhy?Toensureallstakeholdersunderstandthedegreetowhichemissionsdisclosureshavebeenverified.Thegoalistoenable:•Companiestoplantheassuranceprocessanddepthofverificationtheydesire•Assurerstopreparetheverificationaccordingtostandardizedpractices•Externalstakeholders,suchasdownstreamcompanies,tounderstandthereliabilityofthereporteddataWhat?Therearetwoassurancelevelscommonlyusedinemissionsdisclosureassurance:•Limited:Theconclusionofalimitedlevelofassuranceisframedinanegativesense,indicatingthattheassurerdidnotfindanyevidencethattheemissionsdisclosurescontainanymaterialmisstatementbasedontheapplicablecriteria.•Reasonable:Theconclusionofareasonablelevelofassuranceisframedinapositivesense,indicatingthat,accordingtotheassurer,theemissionsdisclosureshavebeenpreparedaccordingtotheapplicablecriteriainallmaterialaspects.Table13providesanadditionaloverviewofthedifferentcharacteristicsofthetwolevels.How?Companiesshoulddefinewhichlevelofassurancetheyaregoingtoseekbeforeanassuranceengagement,inlinewiththerequirementssetbythisGuidance.Theassuranceprovidermaysuggestadjustmentsiftheybelievethedesiredlevelwillnotbefeasible(providedthattheminimumrequirementsofthisGuidancearemet).Box1.AssurancelevelsTable13:AssurancelevelscomparisonAmbitionlevelsLevelAspectsLimitedassuranceReasonableassuranceApplicationCommonlyusedfornon-financialdisclosureCommonlyusedinfinancialdisclosuresProcessLimitedinscope-differentorfewerchecksthanreasonableassuranceMoreexpansiveinscope,e.g.,potentiallyincludingsitevisitsOpinionstatementsNegative“NothinghascometoourattentionthattheassurancestatementdoesnotconformwiththePathfinderFrameworkandcontainsmaterialmisstatements”Positive“InouropinionthedisclosureconformswithallPathfinderrequirementsandisfairlystatedinallmaterialaspects”405.Assuranceandverification5.2.7ProviderTheprovideroftheassuranceistheentitythatverifiestheemissionsdata.Whenthereportingcompanyalsoperformstheassurance,thisisknownasfirst-partyassurance.Whenapartyotherthanthereportingcompanyperformstheassurance,thisisknownasthird-partyassurance.14Companiesshallchooseanindependentthirdpartytoconducttheverificationprocess.Whilefirst-partyqualitycontrolsandplausibilitychecksareencouraged,theydonotsufficetofulfilltheassurancerequirementsofthisGuidance.Companiesmaychooseanyqualifiedassuranceprovider,giventhattheprovidermeetstherequiredexpertisetoconductanassuranceengagement.Proofofsuchexpertisemayincludepreviousassuranceengagementsaroundlogisticsemissions,industry-specificknowledge,andtechnicalcapabilitiesincarbonaccounting.Section5.5.3providesadditionaldetailsoncriteriatoconsiderwhenselectinganassuranceprovider.5.2.8ProcesscycleTheprocesscycledefinesthevalidityperiodoftheassurancestatement(e.g.,oneyearormore).BronzeCompaniesarerequiredtorenewtheassuranceatleastbiannually.SilverTheassurancestatementshallbevalidforamaximumofoneyear.TherequirementforanannualrenewalofassuranceonthecorporatelevelaimstobealignedwithregulatoryrequirementssuchastheEU’sCorporateSustainabilityDisclosureDirective(CSRD)andtheUSSecuritiesandExchangeCommission’s(SEC)proposedrulesonnonfinancialdisclosures.GoldCompaniesshallfollowthesamerequirementsasinthesilverlevel.5.3RequirementsforSMEsWhilethisGuidanceencouragesanycompanytoassureitsemissionsdataaccordingtooneofthethreelevelslaidoutinSection5.3,smallandmedium-sizedenterprises(SMEs)15mayfaceadditionalchallengesinmeetingassurancerequirementsduetoinitialresourceandcapabilityconstraints.TogiveSMEstimetobuildthenecessarycapabilitiestofulfillassurancerequirements,eachrequirementasdefinedinSection5.2.2shallbecomeapplicableforSMEstwoyearsaftertherequirementwillfirstcomeintoforceforlargercorporates,in2025.Whiletheassurancelevelswillnotbeconsideredrequirementsuntilthen,itisstronglyencouragedthatSMEsbegintopreparetomeettheassurancerequire-mentssoonerthantheyarerequiredtobythisGuidance.5.4Evidence5.4.1ContextandpurposeTheprovisionofstandardizedandrelevantevidencetosubstantiateemissionsclaimsandsupporttheassur-anceprocessisthecornerstoneofanyverificationandassuranceprocess.Thissectionisthereforemeanttoguidecompanies’effortstogatherandorganizetheevidencethatmightberequiredinanassuranceengagement.ThisGuidancedoesnotreplaceanyguidancethatassurersthemselvesmayprovideduringanengagementandisnotablueprintforanassuranceengagement.Rather,itismeanttohelpcompaniesprepareforanassuranceengagementaheadoftime,speedingupandstreamliningtheassuranceprocess.5.4.2StructureanddimensionsTheGuidanceonevidenceisstructuredalongthreedimensionscentraltoverifyingemissionsdisclosures:1Data:Evidencearoundtherequireddataelements,sources,andqualityofdatausedinthecalculations2Methodology:Evidencearoundthecalculationsteps,results,andassumptions3Governance:Evidencearoundtheunderlyingprocessesusedduringthecalculations,includinghowdatawasstored,howqualitywasensured,andhowrisksweremitigated15InthecontextofthisGuidance,SMEsaredefinedinaccordancewiththelatestEUrecommendation2006/361criteriaandthresholds,whereSMEsaredefinedascompaniesthatemployfewerthan250personsandhaveanannualturnovernotexceeding€50million,and/oranannualbalancesheettotalnotexceeding€43million.415.AssuranceandverificationEachdimensioncontainsfiveconcreteelementsthatconstitutetheevidencepackforthatdimension.Asthematurityofcompanies’emissionsaccountingreportingvaries,theevidencepackdistinguishesbetweenminimumandoptionalelementsthatmaybringfurtherclaritytotheassuranceprocess.5.4.3EvidencepackTheprovisionofstandardizedandrelevantevidencetosubstantiateemissionsclaimsandsupporttheassur-anceprocessisthecornerstoneofanyverificationandassuranceprocess.5.5Processandreporting5.5.1ChoosinganambitionlevelBeforebeginningtheassuranceprocess,companiesshoulddefinethedesiredassuranceambitionlevel.Whilethemoreambitiousassurancelevelsareencouraged,companiesmaychooseanyassuranceambitionlevelaslongastheycommunicatetransparentlywhichlevelwaschosen.Theconsiderationsinchoosinganambitionlevelarehighlycontextdependent,butkeyfactorsmayinclude:•Thereportingcompany’semissionsdisclosurematurity(i.e.,thedegreetowhichemissionsaccountingpracticesandprocesseshavebeenestablishedinthecompany)•Theusecaseoftheemissionsdatatobeassured,suchasreportingorimpactassessment•Theassuranceneedsofdatausersreceivingtheemissionsdata•Resourceandtimeconstraints,forexamplewhenthedataismeanttobesharedwithothersCompaniesarealsoencouragedtodiscusstheirdesiredassuranceambitionlevelwithpotentialassuranceproviderstobetterunderstandthefeasibilityoftheambitionlevelandanystepstobeundertakentoreachthedesiredlevel.5.5.2TimingAssuranceengagementsinthecontextofthisGuidanceshallbeginaftertheresulttobeassured,suchasatransport-chainelement,hasbeencalculatedandbeforetheresultisreportedorexchangedwithotherstakeholders.Giventhattheverificationprocessmaytaketime,dependingonthecomplexityoftheunderlyingemissionsdisclosure,itisthecompany’sresponsibilitytostarttheassuranceprocessearlyenoughtoavoiddelaysindataexchange.Itmaybethecasethatreportingcompaniesneedtoshareemissionsdatabeforeithasbeenassured,forexample,tomeetcontractualobligationsorbecausethetimingofthedisclosureispredetermined.Companiesmaysharedatathathasnotbeenassuredaslongastheytransparentlycommunicatewithdatauserstowhatextentthedatahasundergoneassurance.5.5.3RequirementsforchoosingassuranceprovidersWhilethisGuidancedoesnotincludespecificrequire-mentsaroundchoosinganassuranceprovider,thefollowingcriteriamaybeusedtoselectassuranceproviders:•Expertiseandexperience:-Provenexperienceconductingassuranceengagementsandapplyingassurancestandards-Capabilitiesaroundlifecycleassessmentandcarbonaccounting,asshownbyexperience,educationalqualifications,andtoolsused•Industryandsectoralknowledge:-Understandingofthelogisticsindustry-Understandingofbusinessoperationswithinthesectortowhichtheproductorcorporationbelong•Credibility:-Proofofnoconflictsofinterestbetweenassuranceproviderandreportingcompany-Proofofsuccessfulconductionofverificationprocesses•Capacity:-Enoughstaffcapacitytoconducttheassuranceengagement.5.5.4ReportingInlinewiththeGreenhouseGasProtocolProductStandard,companiesshallincludetheassurancestatementintheemissionsdisclosure.Anassurancestatement,attheminimum,shallinclude:425.Assuranceandverification•Theassurer’sassertion•Thelevelofassurance•Theassuranceprovider’snameandtheexecutingindividuals•Asummaryoftheassuranceprocessandworkperformed•Therelevantexpertiseoftheassurer•Anypotentialconflictsofinterest•Theassurancestandardapplied,ifany•Alistofcriteriathatwereevaluatedtoreachtheassertion.Thereportingformatwilldependontheapplicablerequirements,particularlythecoveragerequirements.Companiesshallreporttheassurancestatementalongsidetheemissionsdisclosure,suchasinasustainabilityreport.5.5.5SpecialcasesofexistingassuranceItmaybethecasethatacompanyneedstoverifycarbonemissionsdisclosureforpurposesotherthanadherencetothisGuidance,forexample,tofulfillreportingorregulatoryrequirements.Ifverificationhasalreadytakenplace,evenifnotforthepurposesofend-to-endGHGreporting,theresultingassurancemaybeusedtowardtheassurancerequirementsofthisGuidance,providedthattheexistingassuranceconformsto,asaminimum,thebronzelevelrequirementsatthetimetheassurancewasundertaken.446.Supplier-to-customerend-to-endGHGreporting–example6.Howto:Supplier-to-customerend-to-endGHGreporting6.1OverarchingtipsWhenundergoingtheprocessofcalculatingemissionsassuggestedinSection4.1,notethefollowing:•ATOCorHOCconsistsofmultiplevehiclesandtripsorbuildingsrespectivelyoveraperiodoftime(atleastonemonth).ATCEisasingletransportleg.Atransportchainconsistsofmultipletransportchainelements.•Adifferenceismadeinthecalculation,allocation(bymass,items,orTEUs),andreportingofemissions.•Transportactivityandemissionintensityshallbereportedinton-kilometers.Inspecificcircumstances,alternativereportingmetricscanbechosen.Formailandparcelsectors,thiscanbereportinginitem-kilometersandinthecontainerindustry,reportinginTEU-kilometers.•Massreferstotheactualmassandnotthe“chargeableweight”,includingtheproducer’sownpackaging,butnotthepackagingrequiredbythetransporter.Massshouldbeknownorifnot,approximateusingstandardproductcategories.•Distancesarecalculatedusingplanneddistanceforroad,rail,sea,andinlandwaterways,andusinggreat-circledistanceforaviationbetweenloadingandunloadingstationsusingappropriatemappingsoftware.Ifactual(traveled)distancesareused,thetransportactivityneedstobeadjustedtoallowforincidentaldetoursandnottounderreportemissions.•Dataqualityisexpressedinanumberbetween4and1forasingleconsignmentofasingleTCE.•Assuranceisdesignedin8dimensionsandhasdifferentambitionlevelstomeetorganizationalrequirements.•Anaccreditedpartnerisrecommendedtohelpadvancecalculations,allocations,andreporting.•AdditionalguidancecanbefoundintheISO14083andtheGLECFramework.6.2ExampleParcelof12kgfromTaiwantoLosAngelesTransportchainTCE1TCE2TCE3TCE4TCE5TCE6TCE7PrecarriagetoPortContainerTerminalSealegContainerTerminalRaillegDistributionCenterFinalmiledistributionFigure9:Exampleofanend-to-endsupplychain456.Supplier-to-customerend-to-endGHGreporting–exampleOrganization‘A-to-Z’hasmoveda12kgparceltravelingfromToufen,TaiwantoacustomerinKansasCityandwantstounderstandwhichportionofthetransporthasthehighestemissionintensityandopportunitytoreduce.TheorganizationisaCleanCargomemberandhasdetailsfromitsoperationsinTaiwanandfromitslast-miledeliverypartner,butnootherinformationavailable.Thiswouldresultinthecalculationbelow.Table14.Examplecalculationofanend-to-endsupplychainTCETOCDatavisibilityDataavailabilityEmissionintensityTransportactivityandemissionsDataquality1.Toufen,Taiwan–PortofTaipeiTruck,less-than-truckload,ambientFullvisibilityPrimarydisaggregatedfuelconsumptionforloadedandemptytripsDataused:•Dieseltruck•Fuelconsumption:30L/100kmwhenfull,25l/100kmwhenempty•100kmsloadeddistanceand30kmsempty•Averageloadof12t•Fuelemissionfactorof3.24kgCO2e/L.Emissions:30L3.24kgCO2e/L=97.2kgCO2eforloadeddistanceLitersemptyrunning3025/100=7.5LEmissionsempty=7.53.24=24.3kgCO2eTotalLoaded+emptyemissions=121.5kgCO2e121.5kgCO2e/(100km12kg)=101gCO2e/tkmTransportactivity:12kg100kms=1.2tkmEmissions:1.2tkm101gCO2e=121gCO2e1.Excellent2.PortofTaipeiContainerterminalNovisibilityContainerterminaloperationinferredduetomodalshift.Dataused:•DefaultdatafromGLECFrameworkused•ConversionfromTEUtotonnes30.1kgCO2e/container.1standardcontainer(TEU)=10tTransportactivity:12kgEmissions:12kg/10t30.1kg=36.12gCO2e3.Sufficient3.PortofTaipei–PortofLongBeachContainervesselCleanCargomemberProgramdatafromCleanCargoonatrade-laneorport-pairbasisDataused:•Carrier-specificdatafromCleanCargoused(74gCO2e/TEUkm)•Distanceis10,960km74gCO2e/TEUkmTransportactivity:10,960TEUkm12kg/10t=13,152tkmEmissions:10,960TEUkm74gCO2e=811kgCO2efor1TEU(12kg/10t)811.04=973.25gCO2efor12kgparcel2.Good4.PortofLongBeachContainerterminalContainerterminalContainerterminalopera-tioninferredduetomodalshiftDataused:•DefaultdatafromGLECFrameworkused•ConversionfromTEUtotons30.1kgCO2e/container.1standardcontainer(TEU)=10tTransportactivity:12kgEmissions:12kg/10t30.1kg=36.12gCO2e.3.Sufficient5.PortofLongBeach–KansasCityRail,nootherdetailsDefaultvaluesviaERTACavailableOnlyactivitydataisknownintkm.ERTACdataisavailable.Dataused:•DatafromGLECFrame-workused•UsedERTAC-specificvaluefromthecarrier:17gCO2e/tkm•Distanceis2,600km.17gCO2e/tkmfromERTACTransportactivity:12kgs2,600km=31.2tkmEmissions:31.2tkm17gCO2e/tkm=530gCO2e3.Sufficient466.Supplier-to-customerend-to-endGHGreporting–exampleTable14.Examplecalculationofanend-to-endsupplychainTCETOCDatavisibilityDataavailabilityEmissionintensityTransportactivityandemissionsDataquality6.KansasCityDistributioncenterNovisibilityTransshipmentcenterinferredduetomodalshift.Dataused:•DefaultdatafromGLECFrameworkused•3.4kgCO2e/t.3.4kgCO2e/tTransportactivity:12kgEmissions:12kg3.4kg/t=40.8gCO2e3.Sufficient7.KansasCity–KansasCity(address)Last-mileDeliveryLimitedvisibilityModeledfuelconsumptionforloadedtrip–industryaverageemptytripratiocalculatedDataused:•Fuelconsumptionwhenloaded=20L/100kmand18L/100kmwhenempty•20kmloadeddistanceandemptykmunknown(17%emptyrunningfac-torused)•EmptyDistanceof4,09kms•Averageloadof3t•Fuelemissionfactorof3,24kgCO2e/LEmissions:4L3.24Kg-CO2e/L=12.96kgCO2eforloadeddistanceLitersemptyrunning20km/(1-17%)-100km18L/100=0.74LEmissionsempty=0.74L3.24=2.39kgCO2eTotalLoaded+emptyemissions=15.35kgCO2e15.35kgCO2e/(20km3t)=256gCO2e/tkmTransportactivity:12kg20kms=0.24tkmEmissions:0.24tkm256gCO2e=61.44gCO2e2.GoodOverallTaipei–KansasCityOverallemissionintensity:1,798.73gCO2e/164.16tkm=10,96gCO2/tkmTotaltransportactivity:164.16tkmTotalemissions:1,799gCO2eWeightedAverageofthedataquality:2.29Good(121gCO2e1Excellent+36.13Sufficient…61.442.Good)/1,799gCO2e=2.29476.Supplier-to-customerend-to-endGHGreporting–example6.3Reporting/declaringemissionsTheresultsofthecalculationscanfinallybeusedforreportinganddeclaringemissions.Theresultscanbeusedtohelpunderstandandoptimizetheirsupplychains.TheprinciplesoftheGLECDeclarationarefollowedforthis,withtheadditionalrequirementtoreportthedataqualityindicator.Anytransportoperatorshallthereforereporttotheshipperthefollowingkeymetrics:•Totalemissionsofthetransportchain/TCE•Transportactivityofthetransportchain/TCE•Dataqualityindicatorofeachtransportchain/TCE•EmissionintensityofeachTOC/HOC•DataqualityindicatorofeachTOC/HOC•DefinitionsoftheusedTOC/HOC.Thiscanbereportedatthecompany,transportchain,and/orTCElevel.DigitalexchangeofemissionsshallfollowtheguidanceoftheGLECDataAccessandExchangeproject.End-to-EndTransportchainPre-CarriagetoPortPorttoPortMainLegInlandTrans-shipmentRailTerminal(orport)toRegionalDCRegionalDCtoWarehouseWarehousetoStore/EndCustomerKeyresults:•Activity(tkm)•Emissions(kgCO2e)•EmissionIntensity(kgCO2e/tkm)•DataQualityindicatorTCE1............TCE2............TCE3............TCE4............TCE5............TCE6............TCE7............TCE8............TCE9............TCE10............TCE11............Figure10:Exampletransportchainwithreportingrequirements497.Outlook7.OutlookTogetherwecandecarbonizelogistics.Thisrequiresasharedunderstandingandtransparencyoftheemissionsacrossthesupplychains.ThisGuidanceprovidesastep-by-steppracticalapproachtocalculatelogisticsemissionsend-to-end–fromaninitialsuppliertoafinalcustomer–compliantwithexistingmethodologies.Weneedtorecognizethatgranularvisibilityoflogisticsoperationsandsharingoflogisticsemissionsdatafromprimarysourcesisnotyetarealityorcommonpractice.TheGuidanceseekstoreflectthisandensuremoretransparencycanbeembeddedwithindailybusinesspracticenonetheless.Itisalsodesignedtoencouragecompaniestoimprovetheirdatagranularity,qualityandreliabilityovertimeaswellasenablethemtosharedataseamlessacrossthesupplychain.Todrivetheprocessofadoption,SmartFreightCentreandWBCSDwillsupportorganizationsinthisjourneyby:•PilotingandtestingtheGuidanceinoperationalsituationsandacrossmultipleusecases.Thenewlyintroduceddataqualityindicatorandtheassuranceprocessmayberefinedtoensuretheycontinuetoreflecttheprogressandmaturityoftheindustrywhilealsoincreasingambitionforchange.•EstablishinganddesigningtheassociatedITinfrastructuretoenableexchangeofproductcarbonfootprintsfromlogisticsoperationsacrossthesupplychainconsistentwiththisGuidanceandinlinewiththeworkundertakenbyPACT.•CollaboratingwithsupplychainpartnersandsolutionproviderstodeliverconcretedecarbonizationprojectsandtrackingtheirimpactusingthisGuidance.WeareencouragedbythecollaborationshowninthedevelopmentofthisGuidanceandarecommittedtomeettheParisAgreementandachievenetzeroogistics,together.51AppendixThisevidencepackcontainstheinformationthatcompaniesshouldconsolidateaheadofundergoingemissionsassuranceinconformancewiththisGuidance.Theevidencepackisstructuredalongthreedimensionsofevidencecentraltoverifyingemissions-relateddisclosures:1Data:Evidencearoundtherequireddataelements,sources,andqualityofdatausedinthecalculations2Methodology:Evidencearoundthecalculationsteps,results,andassumptions3Governance:Evidencearoundtheunderlyingprocessesusedduringthecalculations,includinghowdatawasstored,howqualitywasensured,andhowrisksweremitigatedEachdimensionissubdividedintofiveelementsthatconstitutetheevidencepackforthatdimension.Asthematurityofcompanies’emissionsdisclosuresvaries,theevidencepackdistinguishesbetweenelementsthatarelikelytobeneededataminimumandelementsthatmightbeoptionalasevidence.Appendix:Assuranceevidencepack52Appendix1.DataElementDatacollectionInordertoperformanemissionscalculation,companiesareexpectedtoidentifyallrelevantGHGsourcesandmaptheactivitydataavailableforeachInventoryofallrelevantactivitydata:weight,distance,modeoftransport,consignementLoadfactor,levelofvehicledetailsPrimaryDataSourcesUnderstandingwhichoftheGHGsourceshavebeencalculatedviaprimarydatacollectionisoneofthekeypurposesoftheEnd-to-EndGHGreportingguidanceComprehensivelistofallprimarydatasourcesused,includingbiogenicemissionscertificates,ifanyAdditionalinformationonhowandwhenthedatawasaccessedDefaultDataSourcesCompaniesdownstreamwanttoensurethatdefaultdatausedforthecalculationcomesfromcredibleandgloballyrecognizedsourcesComprehensivelistofalldefaultdatasourcesusedAdditionalinformationonhowandwhenthedatawasaccessedModelleddataShouldprimaryanddefaultdatasourcesnotcovertheentiretyofthestudiedemissions,modelleddatacanbeusedtofillinthegapsListofmodelleddatausedandrationaleofapplicationStepstakentoensurethatmodelleddatausedisminimizedinfutureDataQualityCompanieswillneedtogiveevidenceofthedataqualityassessmentstatementandthestepstakentocalculateitsdataqualityratingsResultsofPCFGHGsourcesmaterialitythresholdassessmentOveralldataqualityassessmentstatementAnindividualdataqualitystatementforeachGHGsourcesurpassingthematerialityDescriptionMinimumOptional53Appendix2.MethodologyElementConformanceStandardsfollowedwilldefinetheframeworkrequirementsandthusthecorrectnessofthestepstakenbycompaniestocalculatethePCFCompanieswillneedtodemonstratealignmenttoscopeboundaryconditionsprescribedbytheFrameworkComprehensivechecklistofstandard(s)requirementsfollowedListofscopeboundaryconditionsNACalculationstepsItisessentialforcompaniestobeabletospecifywhichcalculationmethodhasbeenfollowedandproducealistofcalculationstepstakentoconvertlogisticsactivitydataintoGHGemissionsSelectedcalculationapproachandcomprehensivelistofcalculationstepsNAAssumptionsAlistofassumptionsusedincalculationtoensurecompletenessofcalculation(e.g.,emptyrunningassumptions)ComprehensivelistofassumptionsmadeateachstageNAAllocation(optional)Needtounderstandwhetherallocationhastakenplacetodivideemissionstoeachitemwithinatransportvehicle,andifso,whatapproachwasusedDescriptionofallocationapproachfollowedNAResultsResultswillallowverificationpartiestounderstandwhetherthecalculationstepsrequiredbythestandardhavebeencompletedaccuratelyComprehensivelistofallintermediateandfinalresultsNADescriptionMinimumOptional54Appendix3.GovernanceElementDataGovernanceInordertoensurereplicabilityandfacilitateknowledgetransfer,companiesshouldhaveinplaceadatagovernanceplanmappingthedataprocesses,ownershipandresponsibilities,aswellasdocumentationonthestepstakentoconsolidateandvalidatedifferentdatainputs,e.g.,fromdifferentsitesComprehensivemapofallprocessesandresponsibilitiesComprehensivelistofalldataconsolidationstepsandrationaleNAQualityControlInternalmechanisminplacetoensurequalitycontroltakesplaceandthatresponsibilitiesassociat-edtoitareclearNAComprehensivelistofcontrolsandresponsibilitiesExpertiseThereisaneedtoensurethattheteamemployedtoundergothecalculationprocesshassufficientexpertiseinthesubjectinordertominimizeemissionmisstatementsNATotalyearsofexpertisewithinteamemployedtoundergoemissionscalculationCapacityWhenasked,companiesshouldbeabletolistinternalandcontractedteammembers(ifany)responsi-blefortheproductfootprintcalculationsNAListofallresponsibleindividualsRiskManagementCompaniesneedtobeabletoidentifypotentialshortcomingsorpitfallsassociatedtothePCFcalculationprocessinordertobeabletoaddressthemComprehensivelistofallrisksandmitigationtacticsProgressagainstmitigationtacticsemployedDescriptionMinimumOptional