The quantification of GHG emissions in the transport sector already plays a major role and will become even more important as a result of the amendment to corporate sustainability reporting. The new EU directive on corporate sustainability reporting (Corporate Sustainability Reporting Directive – CSRD) came into force on 5 January 2023 and must be implemented in Germany by July 2024. The new version is intended to give sustainability information the same status as a company’s financial information. Environment-related topics also include the area of climate protection and thus the quantification of GHG emissions.
The ISO 14083 standard “Greenhouse gases – Quantification and reporting of greenhouse gas emissions arising from transport chain operations” published in March 2023 has created a corresponding framework with the international standardisation of the calculation and reporting of emissions from (global) transport chains.
In April 2024, the German Environment Agency published a guideline based on ISO 14083, which is intended to serve as an aid for calculating and reporting GHG emissions along transport chains. This guideline sets out the requirements and calculation options resulting from ISO 14083 and explains new terms and abbreviations. Case studies – relating to both freight transport and passenger transport – illustrate the application of the standard and address potential challenges during implementation.
The guideline thus offers practical guidance for the GHG calculation of transport and hubs, for example for generating information on the climate impact of transport and freight or passenger transfers. It is therefore of interest to companies in the transport sector (e.g. transport associations, shippers, freight forwarders) as well as to companies in other sectors where transport plays a role in GHG reporting and many other areas.
The guideline has now also been published by the organisation “European Association for Forwarding, Transport, Logistics and Custom Services” (CLECAT) in an English version (PDF).