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Carbon Reporting for Logistics and Transport Companies

Lars Petersenยท28 May 2026ยท9 min read

Why Logistics and Transport Have the Most Complex Carbon Profiles

Logistics and transport companies face a harder calculation problem than most sectors. Your Scope 1 emissions come from dozens of vehicles burning fuel at variable rates across thousands of journeys. Your Scope 3 includes subcontracted haulage where you don't hold the fuel data directly. And your enterprise clients increasingly need specific tonne-kilometre intensity figures, not just a total.

This guide walks through every emissions source for road freight, courier operations, warehousing, and freight forwarding โ€” with exact calculation methods for each.

What Are the Main Scope 1 Sources for a Logistics Company?

Scope 1 covers direct combustion from assets you own or lease. For a transport company:

  • Diesel for HGVs (articulated, rigid, drawbar) โ€” your dominant source in most cases
  • Diesel for vans and light commercial vehicles โ€” last-mile delivery fleets
  • Diesel for refrigerated transport units (TRUs) โ€” trailer-mounted or cab-mounted refrigeration engines burn diesel independently of the traction engine
  • Diesel for site generators and forklifts at owned depots
  • Petrol and diesel for company cars โ€” office and management fleet
  • Refrigerant leaks from TRUs and depot cold stores โ€” R-404A or R-452A at high GWP

The most commonly missed source is TRU fuel. Refrigerated trailer units run their own diesel engines continuously during transit and loading. If you operate temperature-controlled vehicles, TRU consumption should be tracked separately on your fuel card statements.

How Do You Calculate HGV Emissions?

Two methods โ€” choose based on your data availability:

Method 1: Fuel-based (most accurate) Use fuel card statements to find annual diesel consumption in litres per vehicle or fleet-wide.

Vehicle TypeDEFRA 2023 FactorUnit
Diesel (any vehicle)2.683kgCO2e per litre
HVO (hydrotreated vegetable oil)0.195kgCO2e per litre
AdBlue0.235kgCO2e per litre

Worked example โ€” 8 HGVs, 120,000 litres annual diesel: 120,000 ร— 2.683 รท 1,000 = 321.9 tCO2e

Method 2: Distance-based (when fuel records are unavailable) Use GPS mileage logs or tachograph data.

HGV TypeDEFRA 2023 FactorUnit
Articulated HGV โ€” average laden0.617kgCO2e per km
Rigid HGV โ€” 7.5โ€“17 tonnes0.402kgCO2e per km
Rigid HGV โ€” 17โ€“26 tonnes0.513kgCO2e per km
Large van (3.5โ€“7.5t)0.239kgCO2e per km
Medium van (<3.5t)0.168kgCO2e per km

Worked example โ€” articulated HGV, 180,000 km/year: 180,000 ร— 0.617 รท 1,000 = 111 tCO2e per vehicle

How Do You Account for Subcontracted Haulage?

Subcontracted haulage sits in Scope 3 Category 4 (upstream transport) โ€” it is not Scope 1 because you do not own the vehicles. But procurement questionnaires from your enterprise clients increasingly ask for it.

The practical approach for subcontracted freight: - Request subcontractor fuel data โ€” large hauliers can provide tonne-km figures or fuel consumption totals. Many now issue environmental data sheets alongside invoices. - Estimate from invoiced tonne-km โ€” if you know the distance and load for each subcontracted movement, apply DEFRA 2023 distance-based factors. - Use spend-based estimation โ€” for spend data only, apply the DEFRA spend-based freight factor (0.54 kgCO2e per ยฃ of road freight spend). Less accurate but acceptable for initial reporting.

State clearly in your methodology which approach you used for subcontracted movements.

What Is the Emissions Intensity Metric Procurement Teams Want?

Enterprise clients almost always ask for gCO2e per tonne-kilometre โ€” the standard freight intensity metric.

Calculation: Total fleet emissions (kgCO2e) รท total freight transported (tonne-km) ร— 1,000 = gCO2e/tonne-km

Worked example: Fleet total: 850,000 kgCO2e Annual freight: 12 million tonne-km 850,000 รท 12,000,000 ร— 1,000 = 70.8 gCO2e/tonne-km

For context, a well-optimised UK HGV fleet operating at good load factors runs at 60โ€“90 gCO2e/tonne-km. A poorly loaded or older fleet may be 120โ€“160 gCO2e/tonne-km.

How Do You Calculate Scope 2 for a Logistics Depot?

Scope 2 covers electricity at your owned or leased depots, offices, and cold stores.

CountryGrid Emission Factor
UK0.207 kgCO2e per kWh
Germany0.364 kgCO2e per kWh
Netherlands0.323 kgCO2e per kWh
France0.052 kgCO2e per kWh
Poland0.773 kgCO2e per kWh

Cold store electricity is typically the largest depot energy consumer. If you have sub-metered data for refrigeration vs. general building use, report them separately โ€” this gives clearer reduction targets.

How Do You Get a Carbon Passport as a Logistics Company?

DeCarbonOPS covers all the sources above. You enter your total fleet diesel consumption, TRU fuel separately, depot electricity and gas, business travel, and any subcontracted freight estimates. The platform calculates your Scope 1, 2, and 3 totals, produces your tonne-km intensity figure, and generates a verification URL ready for SAP Ariba, Coupa, or any email questionnaire โ€” in under 30 minutes for a typical fleet operator.

Frequently Asked Questions

What Scope 1 sources do logistics and transport companies need to report?

Scope 1 sources for transport companies include diesel for HGVs and vans, diesel for refrigerated transport units (TRUs) running independently from the traction engine, diesel for on-site generators and forklifts, petrol and diesel for company cars, LPG for site operations, and refrigerant leaks from TRUs and depot cold stores. TRU fuel is the most frequently missed source.

How do I calculate diesel emissions for an HGV fleet?

Use fuel card statements to find total annual litres, then multiply by 2.683 kgCO2e per litre (DEFRA 2023) and divide by 1,000 to get tCO2e. If fuel records are unavailable, use distance-based factors: articulated HGV = 0.617 kgCO2e per km, rigid HGV (17โ€“26t) = 0.513 kgCO2e per km, from tachograph or GPS mileage data.

Does hired plant fuel count as my Scope 1 emissions?

Yes. Under GHG Protocol operational control principles, fuel burned by hired plant that you directed โ€” excavators, generators, rollers โ€” falls within your Scope 1 reporting boundary even if you don't own the equipment. Request fuel consumption data from your plant hire company or estimate from operating hours multiplied by the equipment's published fuel burn rate.

What is the tonne-kilometre intensity metric and how do I calculate it?

Freight carbon intensity is expressed in grams of CO2e per tonne-kilometre (gCO2e/tonne-km). Calculate it by dividing your total fleet emissions in kgCO2e by your total freight transported in tonne-km, then multiplying by 1,000. A well-optimised UK HGV fleet typically runs at 60โ€“90 gCO2e/tonne-km. Enterprise clients frequently ask for this figure on CSRD supplier questionnaires.

How does HVO fuel affect a transport company's carbon footprint?

HVO (Hydrotreated Vegetable Oil) has a DEFRA 2023 emission factor of 0.195 kgCO2e per litre โ€” approximately 93% lower than mineral diesel at 2.683 kgCO2e per litre. If you use HVO on any part of your fleet, report HVO and diesel consumption separately and note the fuel type in your methodology. This substantially reduces your Scope 1 figure and is worth highlighting in sustainability questionnaire responses.

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