Calculating CO2 Emissions from Mobile Sources

"This guidance is intended to facilitate corporate-level measurement and reporting of greenhouse gases (GHG) emissions from transportation and other mobile sources. The section addresses direct GHG emissions from owned or controlled mobile sources and indirect emissions from the use of transportation sources that are owned or controlled by other entities. In this tool the following categories of mobile sources are covered:

• Road transport
• Rail transport
• Air transport
• Water transport

This is a cross-sectoral guideline which should be applied by all industry and service sectors whose operations involve the combustion of fossil fuel in mobile sources or the purchase of freight and/or travel services."