Short summary
Connecting a shipment to a carbon offset is not a calculation — it is a chain of evidence: the logistics record, the emissions calculation with methodology, the offset selection, the retirement certificate, and the approval record. Each link must be present for the claim to be auditable.
- What generates the carbon footprint of a shipment (mode, route, load factor)
- The evidence required for each stage of the shipment emissions calculation
- How to match a shipment to an offset and document the connection
- The end-to-end evidence chain that makes a shipment-level offset claim auditable
Carbon-neutral shipping claims are common. The evidence chains that support them are not. Most organisations that offset their logistics emissions do so at a portfolio level — total annual transport emissions, offset by a purchase of equivalent credits at year-end — without connecting individual shipments to individual offsets.
This portfolio approach is defensible as long as the total emissions calculation is accurate and the offsets are genuine. But it cannot support shipment-level claims ("this delivery was carbon-neutral"), cannot satisfy ESRS E1 requirements for Scope 3 Category 4 primary data, and cannot survive detailed scrutiny of the methodology at the shipment level.
End-to-end traceability connects each shipment to a portion of the offset portfolio — with the evidence chain at every step.
Why End-to-End Traceability Matters
The case for end-to-end traceability is not primarily regulatory — though CSRD and the EU Green Claims Directive both push in that direction. It is operational: organisations that can see the emissions footprint of individual shipments can make better logistics decisions, negotiate with carriers on emissions performance, identify the highest-impact opportunities for reduction, and measure the effectiveness of modal shift or route optimisation.
Aggregate annual totals tell you how much. Shipment-level data tells you where and why — and what to do differently.
The Shipment Footprint: What Generates It
The carbon footprint of a shipment is determined by four factors:
Transport mode. Air freight generates approximately 500g CO₂e per tonne-kilometre. Ocean freight generates approximately 10–15g. Road freight is approximately 60–150g depending on vehicle type and fuel. Rail is approximately 20–30g. The mode is the largest determinant of the footprint — a shipment switched from air to ocean reduces its footprint by 95 percent.
Route distance. The distance travelled, measured as actual route distance (not great-circle distance), multiplied by the weight carried, gives tonne-kilometres — the standard unit for calculating transport emissions.
Load factor. An empty truck generates emissions that are allocated to air (or to the carrier, depending on methodology). A full truck allocates the same emissions across a larger payload, reducing the per-tonne footprint. Load factor affects whether you use a "tonne-km" calculation (most common) or a "vehicle-km" calculation.
Fuel type and intensity. A carrier using renewable diesel (HVO) generates approximately 90 percent less CO₂e per litre than one using fossil diesel. A carrier with a modern Euro 6 fleet generates less than one with older vehicles. These differences matter for primary data collection from carriers.
Calculating Transport Emissions: The Evidence Required
GHG Protocol Corporate Standard and ESRS E1 both support the transport emissions calculation. The calculation requires:
| Input | Source | Evidence document |
|---|---|---|
| Weight shipped (tonnes) | Bill of lading / shipping manifest | Bill of lading with gross weight |
| Route distance (km) | Carrier system / routing tool | Route confirmation or carrier report |
| Transport mode | Booking confirmation | Booking record, bill of lading |
| Carrier emission factor | Carrier primary data or GLEC default | Carrier emissions certificate or GLEC framework reference |
| Emission calculation | Internal calculation | Calculation record with factor vintage and methodology reference |
The Global Logistics Emissions Council (GLEC) Framework is the primary standard for transport emissions calculation. Primary data from carriers (their actual fuel consumption and emission factors for the route) is preferred over default factors — and increasingly required for material categories under CSRD primary data requirements.
Connecting the Shipment to an Offset
The connection between a shipment and an offset can be made at two levels:
Portfolio allocation: The total transport emissions for a period are offset by a portfolio of credits retired in the same period. Individual shipments are allocated a pro-rata share of the offsets based on their emissions contribution. The connection is at the aggregate level, not the shipment level. Defensible for CSRD; insufficient for shipment-level marketing claims.
Shipment-level allocation: Each shipment is allocated a specific portion of a specific credit retirement — identified by the credit serial numbers and the shipment record. This requires more sophisticated ledger management but supports shipment-level claims and provides maximum transparency for assurance and marketing purposes.
The End-to-End Evidence Chain
A complete, auditable end-to-end evidence chain for a shipment offset claim contains:
- Logistics record: Bill of lading, booking confirmation, or carrier report with weight, route, mode, and carrier identity
- Emissions calculation: The calculation with all inputs, the emission factor used (with vintage and source), the methodology reference, and the result in tCO₂e
- Calculation approval: Who reviewed and approved the calculation, with timestamp and role
- Offset selection record: Which credits were selected to offset this shipment (or this shipment's allocation from the portfolio), with the quality criteria applied
- Retirement certificate: The registry retirement certificate for the credits used, with the serial numbers and the retirement date
- Allocation record: The record linking this shipment's emissions to the specific retirement, with the tCO₂e allocated
HubSecure connects the logistics record, the emissions calculation, the offset ledger, and the retirement documentation in a single chain — searchable by shipment, carrier, period, or offset project. The end-to-end evidence chain is generated in seconds, not assembled in weeks.
Climate Execution Platform
HubSecure captures climate evidence at the point of work — every action, approval, and supplier declaration becomes part of a continuous, verifiable audit trail. No annual scramble. No evidence gaps.