Carbon reporting for transport emissions: which standards apply to you?

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More and more companies are reporting their emissions to meet their clients’ expectations, comply with mandatory requirements, or to get a better handle on their carbon footprint and associated costs. According to a 2026 osapiens survey, 90% of companies excluded from CSRD scope under the Omnibus changes say they will continue sustainability reporting anyway, even though they’re not required to. 

In this guide we walk through the main emissions reporting standards that may apply to your business, how to get started, and how to use your emissions data for more than just compliance.

Which CO2 reporting standards apply to your business?

The number of frameworks in play can be confusing, especially as your clients are likely operating in different countries and have different requirements. Here is a short breakdown of the ones most relevant to businesses that manage or outsource logistics operations.

ISO 14083: the global emissions calculation standard

ISO 14083 is the international standard for calculating GHG emissions from transport operations. It specifies the methodology for all transport modes, including system boundaries, emission factors, how to handle load factor and empty running, and how to allocate emissions across shared shipments. If you are calculating transport emissions for any purpose, ISO 14083 is essentially the foundation of most other well-renowned reporting frameworks.

Who ISO 14083 applies to: Any company with its own Scope 1 transport emissions, or any company with Scope 3 transport emissions, that already or will in the future need to calculate transport emissions. 

GLEC Framework: the logistics industry guidelines

The GLEC Framework is the logistics industry’s guideline on how to implement ISO 14083 in practice. It was developed by the Smart Freight Centre, and used by SFC Certified partners to support companies with emissions reporting, whether they’re starting from scratch or already have an emissions baseline.

Most large shippers are familiar with the GLEC Framework and it is what they expect when they ask their logistics partners to report emissions in a consistent, auditable format. 

Who the GLEC framework applies to: Any company in the logistics industry that already and will in the future disclose transport emissions.

SBTi: the framework for setting credible emissions reduction targets

The Science Based Targets initiative (SBTi) provides the framework for setting emissions reduction targets aligned with a 1.5°C pathway. Over 9,700 companies around the world now have validated SBTi targets, and many are asking their supply chain partners to either provide verified transport data or commit to targets of their own. The SBTi has transport mode-specific guidance documents for the Air Transport, Maritime Transport, and Automotive & Land Transport sectors.

Who SBTi applies to: Any company who has set SBTi-aligned targets or is likely to voluntarily or be required to do this in the future.

CSRD and ESRS E1: the EU reporting standard for larger companies

The Corporate Sustainability Reporting Directive (CSRD) requires large companies in the EU to publish sustainability reports, with wave 2 companies reporting for the first time in 2028. Companies who fall under the NFRD are already required to report under CSRD. Read more about emissions requirements in the EU in our previous article. 

While the CSRD scope is quite broad, the ESRS E1 guidelines help companies figure out what they need to disclose, and emissions is part of that dataset. Even companies that are not bound by CSRD, will be expected to provide sustainability data outlined in the voluntary standard, VSME, to their larger clients.

Who CSRD and ESRS E1 applies to: EU and certain non-EU companies with annual revenue >€450m and headcount >1,000 employees.

CDP: the preferred emissions disclosure platform by large clients

CDP is a voluntary disclosure platform used by thousands of companies to report environmental data to clients, investors, and financial institutions. Many large corporations submit annual CDP questionnaires that include Scope 3 transport emissions, and increasingly, they request CDP-aligned data from their logistics partners as part of their own submission.

Who CDP applies to: Any company with stakeholders who require CDP disclosures from their suppliers.

CountEmissionsEU: the new EU standard for transport emissions

CountEmissionsEU is an incoming EU legislation that will require standardized CO₂ emissions reporting for transport services across all modes. Once in force, companies who disclose transport emissions data will need to use primary data in their emissions calculations (aside from exceptional circumstances), as well as using an emissions calculation tool that is independently certified.

Who CountEmissions applies to: Any company in the EU that is already or plans to disclose transport emissions. 

How to report CO2 emissions in line with your chosen standard 

While there are many different emissions reporting standards, the good news is that the underlying principles are largely the same. No matter which standard you’re aligning with, you need to have completed these four steps to accurately report your emissions.

Step 1: Map what you need to measure

Before collecting any data, get clear on the scope. For most transport and supply chain businesses, this means either:

• Scope 1: Direct fuel combustion from vehicles you own or operate
• Scope 3: Emissions from subcontracted carriers (directly or indirectly via an LSP) 

It also helps to clarify what the data will be used for e.g. a customer requesting shipment-level CO₂e data has different needs than a sustainability team preparing an annual CSRD disclosure. Knowing the end use shapes the reporting setup from the start.

Step 2: Choose your preferred emissions reporting standards

ISO 14083 and the GLEC Framework give you the emissions calculation methodology but the appropriate reporting standards differ by company. The main factors you should consider are: 

• Mandatory reporting requirements based on your company size or jurisdiction
• Expectations of existing clients and/or investors
• Pre-qualification criteria in tenders
• Suitability for your specific operations

Once you’ve chosen your reporting standard, it’s important that you fully understand what it entails and work with your existing emissions calculation tool provider (if already using one) to ensure it supports easy export of data for this standard.

Step 3: Collect primary data

The main data points needed for transport emissions calculations relate to journeys, vehicles, and energy use by your fleet and vehicles. For companies who manage their own logistics operations, this data can usually be collected from the TMS, ERP, and other files. Read our article on calculating emissions with the data you already have. 

On the other hand, companies who outsource their logistics or use third-party carriers will need to request some of the data needed from their supply chain partners. Some carriers will provide emissions data directly to their clients, while others will only give raw data on the journeys completed and the clients have to make their own calculations. 

In any case, using purpose-built carbon accounting platforms like BigMile enable companies to standardize and validate data from their supply chain partners as well as using it to accurately calculate their own emissions.

Step 4: Build your baseline and start reporting

Your first full reporting period establishes the baseline i.e. the reference point against which all future progress is measured. A credible baseline requires:

• Consistent methodology across all modes and carriers in scope
• Documented calculation approach and data sources
• Well-to-Wheel (WTW) scope for CSRD and SBTi (not just Tank-to-Wheel)
• An audit trail that an independent verifier can review

The goal at the start is not perfection but rather building a defensible, methodology-aligned dataset that you can improve over time. 

Improving transport efficiency and reducing emissions based on your report 

Many companies see emissions reporting as a tick box exercise when in fact it can actually be an effective way to reduce both emissions and costs.

Global potato producer, Aviko, uses BigMile to do exactly this. While comparing 2023 and 2024 transport data in BigMile, their supply chain team noticed a CO₂e reduction on a specific distribution leg. Rather than logging it as a positive number and moving on, they investigated why this was the case and realized that a change had been made to how that part of the distribution chain operated. BigMile surfaced the impact before anyone had thought to measure it, and they could then replicate this change to reduce emissions elsewhere.

In practice, this means calculating and analyzing your emissions data—as part of your reporting preparations—can help you answer questions that go well beyond regulatory compliance:

• Routes and/or carriers with the highest carbon intensity: Compare grams of CO2e per tonne-kilometer across lanes reveals where inefficiencies are concentrated
• Financial impact of operational improvements: Changes to load planning, route consolidation, or modal shift do not always get captured in cost data immediately. Emissions data can highlight the efficiency gain before it is visible elsewhere.
• Benchmark carrier performance: Consistent measurement across carriers lets you benchmark performance, have data-driven conversations about reduction plans, and make more informed decisions about suppliers.
• Progress towards emission reduction targets: For companies working toward SBTi commitments, tracking carbon intensity per tonne-kilometer year-on-year is the core progress metric.

Get started with emissions calculation and reporting 

Ready to get started? Join 250+ logistics and transport companies like RICOH, Murata, and Vanguard Logistics who are using BigMile to calculate their emissions. Simply book a demo and we’ll give you a personalized tour of our platform and how it can help you.