What Logistics Carbon Accounting (GLEC) requires
Logistics carbon accounting practices demonstrate strong methodological alignment with the Global Logistics Emissions Council (GLEC) Framework and full compliance with ISO 14083 standards. The operational boundary for emissions calculation is clearly defined, crucially encompassing Scope 3 outsourced logistics activities, which represents a comprehensive approach to value chain reporting. An allocation method has been properly specified, relying on a physical metric basis to distribute emissions accurately across transport services. Furthermore, the emissions calculation methodology commendably includes Well-to-Tank (WTT) values, ensuring a more complete fuel lifecycle assessment. This process utilizes mode-specific emission factors whose source has been appropriately verified, enhancing the granularity and credibility of reported figures. Data aggregation occurs on an annual basis, and the underlying information carries a data quality score of 3, indicating a moderate level of assurance. However, a significant governance gap exists due to the absence of any third-party verification statement. This lack of independent assurance presents a material risk, undermining the overall defensibility of the reported emissions data despite robust foundational adherence to recognized industry protocols and international standards for quantifying greenhouse gas emissions from transport chains.
Pillar: Logistics & Supply Chain · Authority: Smart Freight Centre · Version: 1.1.1 · Last updated:
Primary source: https://www.smartfreightcentre.org/en/our-programs/global-logistics-emissions-council/
SHA-256 integrity: 0f190e7a8c8f573eb1c2d5ea3f7fa39981603da666ac9479a4c8adef17fe8f84
Primary Citations — 6 traced to source
- {"citation_id":"ISO_14083_2023","description":"The international standard for the quantification and reporting of greenhouse gas emissions arising from the operation of transport chains of passengers and freight."}
- {"citation_id":"GHG_Protocol_Scope_3_Standard","description":"The global standard for accounting and reporting indirect GHG emissions from a company's value chain, under which logistics falls (Category 4 & 9)."}
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