Emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties. Business travel emissions covers Air travel, road vehicle travel, rail travel, taxi travel, bus and coach travel, ferry travel. Companies may optionally include emissions from business traveler staying in hotels. A reporting company’s scope 3 emissions from business travel include the scope 1 and scope 2 emissions of transportation companies (e.g., airlines). To note, the missions from transportation in vehicles owned or controlled by the reporting company are accounted for in their own operations (Scope 1 and 2).

Scope of emissions source

Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company, including both upstream and downstream emissions. In other words, emissions that are linked to the company’s operations. Activities covered by scope three emissions are diverse, but sit in two high level categories; upstream emissions related to purchased or acquired goods and services, and downstream emissions related predominantly to the sales of goods and services.

Business travel emissions are upstream emissions from the transportation of employees for business-related activities. For many companies, business travel is one of the most significant to report.  Emissions from leased vehicles operated by the reporting company not included in scope 1 or scope 2 are accounted for in the leased assets Log emission category. Emissions from transportation of employees to and from work are accounted for in the employee commuting Log emission category

Reporting emissions on Cozero

The Business travel Log emission category covers emissions from domestic and international flights undertaken by employees for business travel purposes, rail, underground and light rail, taxis, buses and business mileage using private vehicles. In addition, Cozero has a Log emission category for purchased hotel accommodation as identified from annual spend data. Dependent on the mode of transport, different activity data is requested.

Emission calculation

To calculate GHG emissions from company data, Cozero applies an emission factor. An emission factor is a coefficient which allows to convert activity data into GHG emissions. It is the average emission rate of a given source, relative to units of activity or process/processes (e.g., kg CO2e emitted per liter of fuel consumed, kg CO2e emitted per kilometer traveled, etc.)

Activity data  * emission factor  = CO2 equivalent (CO2e) emissions

The user can add their own emission factors when entering data into Log. Alternatively, the user can enter a CO2 value directly.

  • Flights - For flights, the distance-based method as described in the GHG Protocol Scope 3 Guidance is used to calculate these emissions, with industry average emission factors applied based on whether the flight distance is categorised as being short, medium or long-haul. Cozero follows Eurocontrol's definition of flight categories with medium-haul routes as being between 1,500 and 4,000 km (930 and 2,490 mi; 810 and 2,160 nmi), short-haul as shorter and long-haul routes as longer than that. A user has the option to override the underlying emission factors with their own.
  • Train travel - For train travel, a distance-based method as described in the GHG Protocol Scope 3 Guidance is used to calculate these emissions, emissions calculated based upon the distance travelled, and type of rail transport taken. The Cozero user has the option to override these emission factors with their own.
  • Taxi - For taxi travel, the spend-based method as described in the GHG Protocol Scope 3 Guidance is used to calculate these emissions, with industry average emission factors applied based on taxi spend. The Cozero user has the option to override these emission factors with their own.
  • Rental cars - For rental car, a distance-based method as described in the GHG Protocol Scope 3 Guidance is used to calculate these emissions, emissions calculated based upon the distance travelled, and type of rental car. The Cozero user has the option to override these emission factors with their own.
  • Hotel - For hotel accommodation, emission data is calculated using the number of hotel nights by the average CO2 emissions of a hotel night

The user can add their own emission factors when entering data into Log. Alternatively, the user can enter a CO2 value directly. For additional information on the calculation of emissions from purchased goods and services, users can refer to the GHG Protocol Guidance. Please get in touch with our team if there is a frequent need to make use of this Log emission category and you require additional support in the calculation of emissions: support@cozero.io