Requirements and guidelines according to the GHG Protocol
Category 3.9 of the Greenhouse Gas (GHG) Protocol includes all indirect GHG emissions resulting from the transportation and distribution of goods sold after they have left the reporting company. These emissions relate to the downstream Supply chain and are not included under Scope 1 or Scope 2.
Key requirements
Source identification: Companies should analyze all transport routes that take place after the sale of products, including road transport, rail transport, sea freight and air freight.
Recording methods: Calculations can be made using transport-based emission factors (e.g. kg CO2e per tonne-kilometer) or supplier-specific data.
Emission factors: Use of standardized emission factors from recognized databases such as GLEC Framework, DEFRA or national environmental authorities.
Reporting period: The recorded emissions should be synchronized with the sales and logistics data.
Units: Transport emissions should be documented in tonne-kilometers (tkm) or absolute emission values (kg CO2e) depending on availability.
Recording in NetCero
Follow these steps to record downstream transportation and distribution emissions in NetCero:
Create activity: record all relevant transportation routes as separate activities in the system.
Assign responsibility: Designate a person responsible for data entry and maintenance.
Assign data entry object: Assign each activity to the correct business unit to ensure clear allocation.
Select emission factors: Users standardized emission factors from the NetCero database or external sources.
Define your own emission factors: Add company-specific factors if more accurate data is available from transportation providers.
Document transport volumes: Record the transported volume and distance directly in the table within the activity - based on waybills or invoices.
Automatic emission calculation: NetCero calculates the emissions per transport route and integrates them into the overall balance.
Examples of downstream transportation and distribution emissions
Example 1: Delivery of products by truck
A company transports 2,000 tons of goods per year by truck over a distance of 500 km. If the emission factor for road freight transport is 0.1 kg CO2e/tkm, the emissions amount to
2,000 tons x 500 km x 0.1 kgCO2e/tkm = 100,000 kgCO2e (100 tCO2e)
Example 2: Sea freight for international distribution
A company exports 1,000 tons of goods by sea freight over a distance of 15,000 km. If the emission factor for sea freight is 0.015 kg CO2e/tkm, the emissions amount to
1,000 tons x 15,000 km x 0.015 kgCO2e/tkm = 225,000 kgCO2e (225 tCO2e)
Example 3: Air freight for express deliveries
A company sends 50 tons of goods per year by air freight over a distance of 5,000 km. If the emission factor for air freight is 0.6 kg CO2e/tkm, the emissions amount to
50 tons x 5,000 km x 0.6 kgCO2e/tkm = 150,000 kgCO2e (150 tCO2e)
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