GlossaryEN1 min readUpdated: Jun 26, 2026
Logistics Environmental Impact Reporting (Scope 1, 2, 3)
Environmental impact reporting in logistics under Scope 1, 2, and 3 provides a structured framework for measuring greenhouse gas emissions across the entire supply chain, based on the Greenhouse Gas Protocol.
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Source: https://ghgprotocol.org
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Environmental impact reporting in logistics under Scope 1, 2, and 3 provides a structured framework for measuring greenhouse gas emissions across the entire supply chain, based on the Greenhouse Gas Protocol. Scope 1 covers direct emissions from owned or controlled sources – diesel in company-operated trucks or energy used in warehouses. Scope 2 captures indirect emissions from purchased electricity, steam, or district heating. For logistics operators, Scope 3 is typically the largest category by far: it encompasses all remaining indirect emissions along the value chain, from subcontractor haulage and packaging materials to upstream supplier activities. As regulatory requirements tighten – notably through the EU's Corporate Sustainability Reporting Directive (CSRD) – achieving a complete and auditable Scope 3 inventory has become the most significant practical challenge for the sector.
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