CO₂-Bilanz Logistik

What is the CO₂ balance in logistics?

The CO₂ balance in logistics – technically often referred to as a greenhouse gas balance or carbon footprint logistics – records all climate-relevant emissions associated with warehousing, transport and logistics support processes. It covers not only CO₂ emissions but all relevant greenhouse gases (e.g. methane, nitrous oxide), which are expressed as CO₂ equivalents (CO₂e). The balance typically distinguishes between the scopes defined by the GHG Protocol: Scope 1 covers direct emissions from own vehicles and heating systems, Scope 2 covers indirect emissions from purchased energy, and Scope 3 covers all further upstream and downstream emissions – including those from logistics service providers, packaging and disposal.

How does carbon accounting work in practice?

The starting point is data collection: consumption data for electricity, heat and fuel are consolidated from invoices, energy meters, telematics systems and freight billing. For emissions from logistics service providers where direct measurement access is unavailable, emission factors and activity data (e.g. tonne-kilometres, shipment volumes) are used. Typical metrics are kg CO₂e per shipment, per pallet, per tonne-kilometre or per unit of revenue. These enable comparisons across transport modes, warehouses, time periods or service providers.

Carbon accounting can be carried out manually in spreadsheets or with software support via specialised sustainability tools as well as integrated functions in TMS and WMS systems. Regardless of vendor: the more granular and consistent the raw data, the more robust the balance. Estimates based on average values are permissible but should be disclosed transparently.

What matters when choosing an approach?

Three aspects are particularly critical when implementing a logistics CO₂ balance:

• Scope definition: Establish at the outset which emission sources and which scope levels are included in the balance. This is vendor-dependent and must be agreed internally to ensure comparability.
• Data availability and quality: Primary data from own consumption are more robust than estimated values. Clarify with service providers at an early stage what data they can supply and in what format.
• Reporting requirements: Whether regulatory (e.g. CSRD, CBAM) or voluntary – requirements regarding auditability, granularity and documentation vary considerably. The CO₂ balance is a measurement, not a measure: it creates transparency from which decarbonisation actions can subsequently be derived.

For procurement and logistics management, the balance provides a foundation for comparing service providers on the basis of emission metrics, contractually anchoring green procurement criteria and making ESG targets verifiable.