Scope 3 Freight: Categories 4 & 9
Categories 4 and 9 cover the emissions from transporting goods — upstream from suppliers to your facilities (Category 4) and downstream from your facilities to customers (Category 9). For manufacturers, retailers, and distributors, freight is frequently a top-three Scope 3 category by emission volume.
Categories 4 and 9 cover the emissions from transporting goods — upstream from suppliers to your facilities (Category 4) and downstream from your facilities to customers (Category 9). The distinction between Category 4 and Category 9 is ownership of the goods being transported, not who operates the transport.
Category 4 vs Category 9 — the boundary distinction
The distinction between Category 4 and Category 9 is ownership of the goods being transported, not who operates the transport.
Category 4 (upstream transportation and distribution): covers transport of goods that you purchase — from your supplier's facility to your own facilities. Also covers third-party storage, distribution centres, and warehousing in your upstream supply chain. Includes transport between your own facilities where the goods are not yet sold.
Category 9 (downstream transportation and distribution): covers transport of goods after the title transfers to the customer — from your facilities or third-party distribution to the end customer. Also includes third-party warehousing and retail in your downstream chain.
The practical boundary: for a manufacturer, Category 4 is inbound logistics (raw materials and components arriving at factory) and Category 9 is outbound logistics (finished goods leaving factory to distributors and customers). For a retailer, Category 4 is goods arriving at distribution centres and Category 9 is delivery to stores and end customers.
Key inclusion rule: transport in vehicles you own or operate is Scope 1 (fuel combustion) or Scope 3 Category 8 (leased vehicles). Categories 4 and 9 cover third-party transport only — freight carried by logistics companies, couriers, and carriers you pay but do not operate.
Calculating freight emissions — tonne-km methodology
The standard methodology for freight emission calculation is: weight of goods (tonnes) × distance transported (km) × emission factor (kg CO2e per tonne-km) = kg CO2e.
Emission factors by mode (approximate, DEFRA 2025 basis): Heavy goods vehicle (average load): 0.10–0.15 kg CO2e/tonne-km Rail freight: 0.025–0.035 kg CO2e/tonne-km Container ship (large): 0.010–0.016 kg CO2e/tonne-km Air freight: 0.60–0.80 kg CO2e/tonne-km Inland waterway: 0.030–0.045 kg CO2e/tonne-km
Air freight is typically 40–80x more carbon-intensive than sea freight per tonne-km — the mode mix of your freight portfolio has a huge impact on Category 4 and 9 emission totals. Companies with high air freight proportions (time-sensitive goods, pharmaceuticals, electronics) face significantly higher freight emissions than bulk commodity shippers using sea freight.
Data sources: freight invoices (which include weight and sometimes distance), transport management systems (TMS), logistics provider emission reports, and carrier-specific data from programmes like Smart Freight Centre's GLEC Framework.
The GLEC Framework and carrier data
The Global Logistics Emissions Council (GLEC) Framework is the logistics industry's standard for calculating and reporting transport emissions — aligned with GHG Protocol and increasingly referenced by ESRS assurers as the appropriate methodology for Category 4 and 9.
GLEC provides: mode-specific emission factors; methodology for multi-modal shipments; guidance on empty return leg allocation; and a framework for carrier-specific factor calculation.
Carrier-specific emission data: major logistics providers (DHL, FedEx, UPS, Maersk, DB Schenker) now provide customer-specific emission reports through their sustainability portals. These use the actual emission performance of the vehicles and vessels used for your shipments — more accurate than generic mode averages.
For ESRS E1-6 best practice: request carrier-specific emission data from your top 5–10 logistics providers annually. Use this primary data for the majority of your freight volume and supplement with generic GLEC factors for the tail of smaller carriers. Disclose the percentage of freight calculated using carrier-specific vs generic factors — consistent with the primary vs secondary data disclosure requirement.
Frequently asked questions
Do we include the empty return leg of trucks in our Category 4 or 9 calculation?
The GHG Protocol and GLEC Framework use a loaded-vehicle methodology — emission factors are calculated on the basis of average load factors, which implicitly include the empty running of vehicles across the fleet. If you use carrier-specific factors (which carriers provide on a per-shipment basis), these already account for empty running through fleet-level averages. Do not add a separate empty return leg calculation on top of standard factors.
Our freight broker arranges transport — do we include this in Category 4?
Yes — transport arranged by freight brokers or 3PLs (third-party logistics providers) on your behalf is Category 4 or 9 depending on direction. The fact that you use an intermediary does not change the emission attribution. You are responsible for the emissions from goods transported on your behalf regardless of who arranges the transport.
How do we calculate emissions for last-mile delivery to consumers?
Last-mile delivery is Category 9. Use the appropriate vehicle mode factor — typically small van or motorcycle for urban delivery, HGV for rural. For e-commerce companies with high parcel volumes, carrier emission reports (from DHL, UPS, FedEx) provide parcel-level emission data. Request annual parcel emission reports from your primary carriers.