Standard · Glossary

The hard words, in one line.

The standard terms that come up in measuring and reporting logistics carbon, defined plainly — against the standards and public sources.

Standards · frameworks

ISO 14083

The international standard that sets how to quantify and report greenhouse-gas emissions of transport and logistics chains. Published in 2023.

GLEC Framework

The logistics emissions accounting framework built by Smart Freight Centre — the basis for ISO 14083.

SFC (Smart Freight Centre)

An international non-profit for logistics decarbonization. It verifies conformity with ISO 14083 and the GLEC Framework.

Emission boundary

WTW (Well-to-Wheel)

The boundary covering emissions from producing the fuel to burning it in the vehicle — the sum of WTT and TTW.

WTT (Well-to-Tank)

Emissions from producing, refining and delivering the fuel into the vehicle.

TTW (Tank-to-Wheel)

Emissions released directly when the vehicle burns the fuel to move.

Scope 1 · 2 · 3

The GHG Protocol emission categories. Scope 1 is direct, Scope 2 is purchased electricity, Scope 3 is value-chain — where outsourced transport sits.

Accounting

ton-km

Cargo weight (tonnes) times distance (km). The basis for splitting emissions across shipments.

Allocation

Splitting emissions per shipment when one vehicle carries several shippers’ cargo.

Intensity

Emissions per unit of activity — for example gCO₂e/ton-km.

Empty running

A leg driven empty, without cargo. It is included in the accounting.

Primary data

Data measured directly from real transport activity, rather than estimated from default factors.

Reporting · regulation

Shipment-level

Accounting and reporting emissions per shipment or leg, not as one company-wide total.

CBAM

The EU Carbon Border Adjustment Mechanism, which puts a carbon cost on certain imports.

CSRD

The EU Corporate Sustainability Reporting Directive. It covers sustainability disclosure for in-scope companies, which can include value-chain emissions.

ISSB

The board that sets international sustainability standards, including climate disclosure.

Assetization · data

EACs

An environmental attribute certificate representing the reduction from low-carbon transport, traded decoupled from the physical flow. The issuance and trading service is at the consultation stage.

Book & Claim

Attributing the reduction attribute to a customer on the books, decoupled from the physical flow — preventing double counting.

DTG

A digital tachograph. The LTS Carbon DTG plugs into the vehicle OBD-II port, measures driving and fuel data, and computes emissions from it.

The ISO 14083 method →Global reporting shift →

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