A report must state which kilometres it includes: only the loaded leg, positioning, empty return, or a share of the full service. Otherwise figures cannot be compared.

Actual vehicle consumption and known fuel provide the best basis. If unavailable, a standard factor can be used but must be identified as an estimate.

A carrier need not buy a complex system immediately. It first needs consistent records of kilometres, litres, fuel type, weight and utilisation.

Model scenario: a truck uses 96 litres over 310 loaded and 70 empty kilometres. Reporting emissions only over the loaded leg produces a different intensity than allocating all 380 kilometres, so the chosen boundary must accompany the number.

Official source: ISO 14083

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