In order to reduce its own_{CO2 emissions}, a company must first be able to determine and calculate them, which requires a methodically clean approach. In this way, it is possible to quickly identify what can be influenced directly and what can only be influenced indirectly, and which levers could prove to be the most effective measures. The internationally recognized GHG Protocol is the central standard for measuring and calculating climate-damaging gas emissions.

It was developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) to provide companies, governments and other organizations with a standardized methodology for measuring and reporting their greenhouse gas emissions.

Recording in three areas

An important first step is to record and divide_{CO2 emissions} into three areas:

1. direct emissions caused by the company itself, for example from its own power plants, kilns and company vehicles
2. indirect emissions, such as those caused by the generation of purchased electricity. Even if these emissions are generated outside the company, they are still attributed to the company
3. Upstream and downstream emissions: This refers to all greenhouse gas production that occurs along the supply chain and supplies raw materials and preliminary products.

The options for reducing the_{carbon footprint} vary greatly depending on the industry. Direct emissions can be avoided by switching to renewable and climate-neutral energy supply and production. In the case of indirect emissions, on the other hand, it is more difficult, as this may require exerting influence on service providers and partners and may also lead to having to terminate contracts and find new suppliers.

Data collection: a complex task

The third area is the most difficult terrain, but accounts for around 75 percent of a company's_{CO2 emissions} on average. This is because calculating the carbon footprint requires data to be collected from many different partners and missing data to be consolidated and supplemented. This also applies to raw material extraction, processing and, of course, transportation. It is irrelevant whether goods are transported by plane, ship, truck or rail. Equally irrelevant are packing density, transport duration or how high the consumption of the container ship is. This data collection of all supplier products and supply chains is like a mammoth task, but it is already firmly anchored in numerous laws in individual countries or will soon be.

In addition, a number of suppliers are sometimes able to provide data due to legal requirements, but use different recording periods, levels of detail and reporting formats. This makes a transparent overall view and consequently the optimization of_{CO2 emissions} considerably more difficult.

Reporting: internationally recognized procedures

This is another reason why various international procedures and frameworks are used to determine_{CO2 emissions} for all three areas mentioned above and, above all, to document them in legally binding reports.

The GHG Protocol is the most widely used and recognized framework for measuring and reporting all greenhouse gas emissions. For the logistics sub-sector, the Smart Freight Centre and the Global Logistics Emissions Council (GLEC) have developed a widely recognized methodology for measuring and reporting greenhouse gas emissions from logistics activities. It offers a global method for calculating and documenting emissions from company vehicles (direct emissions), as well as for upstream and downstream transportation logistics (upstream and downstream emissions).

This methodology harmonizes calculation rules and enables consistent comparability of greenhouse gas emissions between different modes of transport. It is the only globally recognized method of its kind in the multimodal supply chain and also meets the requirements of the GHG Protocol. The GLEC framework forms the basis of ISO standard 14083, which will also replace EU standard EN 16258.

Procedure for accurate data acquisition

The GLEC framework is based on reliable, precise and verified data. The associated data sources can be roughly divided into three areas:

1. Average values typical for the industry: Typical assumptions are used for the calculation, which generally form a good basis for calculation, but logically cannot reflect the individual transportation of your own company. Changes, such as the use of more efficient means of transport or alternative routes, are hardly taken into account, meaning that these data can sometimes deviate significantly from reality.
2. Self-collected, "primary" data is usually based on the consumption of fossil fuels such as petrol and diesel. As a company, it can be very time-consuming, error-prone and incomplete to determine this data precisely for every vehicle, ship and aircraft. This is because it is often not possible to determine data precisely. Sometimes the tracking technology also fails. In addition, this type of data acquisition is very time-consuming and costly.
3. For modeled data, vehicle data and fleet information are used to calculate a model with regard to fossil fuel consumption and emissions. This includes, for example, drag coefficients and shipping schedules of container ships or milk run information, route details, fuel type and weight classes of trucks.