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Chapter 08 of 14 · Part II · Draft web edition

Logistics requires transport work and fuel life cycles, not distance alone

A route footprint depends on mass, loading, mode, fuel, empty running and upstream energy, not only kilometres.

Sections
6
Exhibits
5
Minutes
33
Sources
28
EX 36 · Port of Douala container terminal. From Spinning, mill and garment plant (TCE 4: drayage). Leads to Deep-sea vessel (well-to-wake) (TCE 5-6: port + sea).

The cloth is woven from this chapter's 5 exhibits: each weft is one exhibit's own data, normalised; each warp group is a section. The probe reads the exhibit's own value where it crosses. Procedural visualisation, not a measurement.

The chapter as a draft: 6 sections, 4 exhibit wefts, one shuttle.

Lead exhibit · 36FlowillustrativeA corridor-to-customer chain preserves the full fuel boundary
Northern gin andbale dispatchNgaoundererail-roadplatformSpinning, milland garmentplantPort of DoualacontainerterminalDeep-sea vessel(well-to-wake)Destination huband deliverytour

Read-outNorthern gin and bale dispatch. Starting point. Leads to Ngaoundere rail-road platform (TCE 1: road haul).

Method and source

Illustrative transport chain architecture derived from GLEC Framework, IMO marine fuel LCA and ISO 14083 guidance in S18, S19, S20 and S0802. Each leg and hub records both energy provision (well-to-tank) and operation (tank-to-wake) flows.

Unit: transport chain elements. Status: illustrative. Sources: S18, S19, S20, S0802. Illustrative figures are teaching examples, not measured factory results.

The chapter's warpBar: share of the reading · square: an exhibit

Section 8.0 · Opening · 1 min · no exhibit of its own · one movement Go to section ↓

The chapter cloth7 warp groups · one pick per paragraph

This paragraph previews 8.4 · Well-to-wake prevents the fuel boundary from shrinking

A garment's freight footprint cannot be calculated by measuring the map distance between a cotton gin, a spinning mill, a garment factory and a retail warehouse.[S18] Freight emissions are governed by transport work, defined as the product of consignment mass and distance travelled across each discrete leg, combined with the throughput handled at intermediate logistics hubs and the full well-to-wake life cycle of the fuels and electricity consumed.[S18][S0802] Two shipments covering the same corridor between northern Cameroon and an export port can differ severalfold in carbon dioxide equivalent (CO2e) per garment when one moves in a lightly loaded road truck with an empty return leg and the other moves on a consolidated rail-and-sea intermodal service with backhaul cargo.[S18][S0802] In GFT's accounting architecture, every freight movement is decomposed into sequential transport chain elements (TCEs), matched to representative vehicle and hub operation categories, and split into upstream energy provision (well-to-tank) and direct operational combustion or leakage (tank-to-wake) before any CO2e is assigned to a garment.[S18][S19][S0802]

Treating freight as a simple kilometre multiplier hides the operational levers that procurement, logistics and inventory teams control.[S18] Across Cameroon's cotton-to-textile geography, where more than 220,000 producers and nine ginning plants operate in the northern belt while major port infrastructure sits at Douala, domestic and export corridors span hundreds of kilometres of mixed road and rail networks.[R03][S0801] Because roughly 95 percent of Cameroonian cotton fibre has historically been exported raw while national policy targets 50 percent local processing by 2030, shifting from raw lint export to domestic yarn, fabric and garment manufacturing alters the mass moved, packaging ratio, container utilisation and modal split along the corridor.[R06][R07] Recording those physical parameters at each leg and terminal turns logistics from a static proxy into an auditable engineering account.[S18][S20]

8.14 min · 2 sub-steps · 1 exhibit

Transport work begins with tonne-kilometres

Related · chapter 058 paragraphs step it

Related exhibit 23 · chapter 05Stacked compositionderivedCotton losses determine the input required for a finished shirt
00.10.20.30.4Net finished shirt massGross cotton input before 31% l…

Read-outNet finished shirt mass: Cotton retained in finished shirt 0.3, Cumulative cradle-to-gate cotton loss 0. Shown total 0.3 kg of cotton per 0.25 kg finished shirt

Method and source

Derived from Forfora et al. (S31), which specifies a 250 g (0.25 kg) baseline cotton T-shirt and reports 31 percent cumulative cotton loss across the cradle-to-gate chain. Gross cotton required equals 0.25 / (1 - 0.31) = 0.3623 kg (shown as 0.250 kg retained plus 0.112 kg lost, totalling 0.362 kg). This arithmetic reflects the S31 study boundary, not a measured GFT factory loss rate.

Unit: kg of cotton per 0.25 kg finished shirt. Status: derived. Sources: S31.

Read this exhibit in its chapter ↗
8.1 · Introduction · paragraph 1 of 8

International harmonisation of freight carbon accounting rests on the Global Logistics Emissions Council (GLEC) Framework, developed by the Smart Freight Centre, and its codification into ISO 14083:2023 for quantifying and reporting greenhouse gas emissions from transport chain operations.[S18][S0802][S0804] Under both ISO 14083 and the GLEC methodology, a complete freight movement from consignor to consignee is defined as a transport chain (TC) and partitioned into an ordered sequence of transport chain elements (TCEs).[S18][S0802] Every TCE represents either a vehicle leg between two locations or a handling process inside a logistics hub.[S0802] Rather than multiplying total route distance by a generic modal average, the practitioner quantifies the physical transport activity of each leg in tonne-kilometres (tkm) and the hub activity of each terminal in tonnes (t) of cargo throughput.[S18][S0802]

The numerator of freight intensity is the greenhouse gas activity of the transport operation (TO) or hub operation (HO), comprising measured or modelled fuel consumption, electricity intake and refrigerant leakage converted into CO2e using 100-year global warming potentials (GWPs).[S0802] The denominator is the transport work performed for the cargo.[S0802] Because an individual shipment rarely occupies an entire train or container vessel alone, ISO 14083 groups similar operations over a period of up to one calendar year into a transport operation category (TOC) or hub operation category (HOC).[S0802] Each TOC aggregates vehicles sharing comparable technical and operational traits, including vehicle class, drivetrain, emission standard, payload capacity, temperature control, load factor and empty-running share, so that a representative emission intensity in g CO2e per tkm can be multiplied by the specific tkm of the garment consignment.[S18][S0802]

8.2 Distance adjustment rules bridge planned routes and actual vehicle travel

Calculating tonne-kilometres requires an explicit rule pairing the distance metric of the consignment with the distance basis of the emission factor.[S0802] ISO 14083 defines two reference conventions alongside actual driven distance: the shortest feasible distance (SFD), representing the shortest practical route executable by the vehicle class on existing road, rail or waterway infrastructure, and the great circle distance (GCD), measuring the geodesic path between two coordinates.[S0802] When primary fuel logs are unavailable and the account uses an emission intensity per actual tkm, multiplying by an unadjusted SFD or GCD understates emissions because vehicles deviate for traffic, weather and terminal approaches.[S0802]

To prevent this downward bias, ISO 14083 specifies normative distance adjustment factors (Table 3 of the CLECAT and German Environment Agency guide) that convert reference distances into estimated actual distances when odometer or vessel tracks are absent: SFD multiplied by 1.05 for road (a 5 percent surcharge), SFD multiplied by 1.15 for maritime shipping (a 15 percent surcharge), GCD plus 95 km for air freight, and SFD with no surcharge (1.00) for rail freight.[S0802] If a database already reports its TOC intensity normalised to SFD (such as 143 g CO2e per actual tkm converted by the 1.05 road factor into 150 g CO2e per SFD tkm in S0802), the practitioner multiplies that adjusted intensity directly by SFD tonne-kilometres so the correction is applied only once.[S0802]

Under ISO 14083, consignment mass includes the product plus primary and transport packaging (polybags, cartons, pallets or bale straps), whereas the tare mass of reusable intermodal load carriers (such as a 2.25-tonne steel twenty-foot container shell) is excluded from the cargo tkm denominator because its deadweight is already reflected inside the TOC fuel intensity.[S0802] Where weighed gross mass is absent during screening, ISO 14083 and the GLEC Framework provide secondary defaults of 10 tonnes per twenty-foot equivalent unit (TEU) and 300 kg per pallet.[S18][S0802] Furthermore, as documented in the comparative T-shirt life cycle assessment (LCA) by Forfora et al., cotton processing incurs cumulative material losses of 31 percent across cradle-to-gate stages.[S31] Producing an illustrative 0.25 kg finished cotton garment therefore requires 0.362 kg of ginned lint input (0.25 kg divided by 0.69), meaning that upstream bale transport from northern ginning plants must account for the fibre mass lost during spinning and cutting.[S31]

8.3 Load factors and empty repositioning govern the carbon cost per garment

Distance and consignment weight do not suffice to select a freight emission factor unless vehicle loading and empty running are specified.[S18][S20][S0802] Heavy goods vehicles, trains and ships consume a large share of their tractive energy moving the tare weight of the vehicle itself; as payload utilisation falls, that fixed energy burn is divided across fewer tonnes of cargo, raising CO2e per tkm non-linearly.[S20][S0802] Commercial freight networks also rarely achieve balanced bidirectional flows: a truck hauling cotton bales or yarn cones from Garoua to a southern mill or port may return northward empty or partially loaded.[R03][S0801][S0802]

Under ISO 14083 and the GLEC Framework, the fuel and emissions of empty repositioning legs belong inside the TOC boundary and are amortised across the loaded tonne-kilometres of that TOC.[S18][S0802] In the ISO 14083 benchmark, a 40-tonne articulated Euro 6 diesel truck operating with a 10-tonne average payload and 20 percent empty running records 143 g CO2e per actual tkm (150 g CO2e per SFD tkm), whereas an electric container block train at a 48 percent load factor and 20 percent empty running records 14 g CO2e per tkm.[S0802] UK Department for Energy Security and Net Zero (DESNZ) conversion factors similarly stratify heavy goods vehicle (HGV) intensities by weight class and percentage laden (0 percent, 50 percent, 100 percent and fleet average) so reporters never apply a fully laden factor to a partially loaded truck.[S20] Exhibit 36 maps this sequential chain structure from northern cotton ginning to final customer delivery.[S18][S19][S20][S0802]

As Exhibit 36 illustrates, a garment supply chain alternates between vehicle legs (measured in tkm) and transhipment hubs (measured in tonnes), each carrying dual fuel-boundary fields.[S18][S0802] Because Exhibit 36 is an architectural flow model, it defines accounting boundaries rather than asserting measured emissions for a specific Cameroonian shipment.[S0802]

8.43 min · 2 sub-steps · 1 exhibit

Well-to-wake prevents the fuel boundary from shrinking

Step 1 of 7Diesel

Exhibit 37 · sourcedUpstream energy provision changes the ranking of transport fuels

0255075100DieselDiesel blendBiodieselHVOHFO 2.7% SVLSFO 0.5% SLNG shipKerosene
0255075100DieselDiese…Biodi…HVOHFO 2…VLSFO…LNG s…Keros…

Diesel

Diesel: Operation (tank-to-wake) 75.3, Energy provision (well-to-tank) 22.6. Shown total 97.8 g CO2e per MJ of lower heating value · sourced

Restricting a transport calculation to exhaust-pipe combustion creates severe distortions whenever electric traction, biofuels, synthetic electro-fuels or liquefied natural gas (LNG) enter the logistics mix.

Diesel blend

Diesel blend: Operation (tank-to-wake) 70.6, Energy provision (well-to-tank) 23.2. Shown total 93.8 g CO2e per MJ of lower heating value · sourced

Biodiesel

Biodiesel: Operation (tank-to-wake) 1.2, Energy provision (well-to-tank) 34.2. Shown total 35.4 g CO2e per MJ of lower heating value · sourced

HFO 2.7% S

HFO 2.7% S: Operation (tank-to-wake) 77.1, Energy provision (well-to-tank) 16.9. Shown total 94 g CO2e per MJ of lower heating value · sourced

VLSFO 0.5% S

VLSFO 0.5% S: Operation (tank-to-wake) 78.9, Energy provision (well-to-tank) 20.8. Shown total 99.7 g CO2e per MJ of lower heating value · sourced

LNG ship

LNG ship: Operation (tank-to-wake) 74.1, Energy provision (well-to-tank) 25.8. Shown total 99.9 g CO2e per MJ of lower heating value · sourced

Kerosene

Kerosene: Operation (tank-to-wake) 74.2, Energy provision (well-to-tank) 20. Shown total 94.2 g CO2e per MJ of lower heating value · sourced

Method and source · Exhibit 37

Sourced from the ISO 14083 guide Table 17 (ifeu Institute and Fraunhofer IML, based on EcoTransIT World and ecoinvent 3.9.1 under IPCC AR6, S0802) and aligned with IMO well-to-wake guidance (S19, S0803). Operation covers combustion and methane slip; energy provision covers upstream feedstock, refining and distribution.

Unit: g CO2e per MJ of lower heating value. Status: sourced. Sources: S0802, S19, S0803.

8.4 · the bodyExhibit 37 above; its figures are illustrative where marked.

Restricting a transport calculation to exhaust-pipe combustion creates severe distortions whenever electric traction, biofuels, synthetic electro-fuels or liquefied natural gas (LNG) enter the logistics mix.[S19][S0802][S0803] An electric train or battery-electric truck emits zero greenhouse gases at the vehicle exhaust, while a ship burning hydrotreated vegetable oil (HVO) or fatty-acid methyl ester (FAME) biodiesel reports near-zero fossil CO2 from onboard combustion.[S19][S0802] Stopping the boundary at the vehicle tank or pantograph makes fuel switching appear to eliminate the footprint overnight, even when power generation, oilseed cultivation, refining or gas liquefaction released substantial emissions upstream.[S19][S0802][S0803]

To prevent this boundary shrinkage, both ISO 14083 and the International Maritime Organization (IMO) mandate full fuel life-cycle accounting across all modes.[S19][S0802][S0803] In maritime shipping, the IMO Marine Environment Protection Committee (MEPC) adopted the 2024 Guidelines on life cycle GHG intensity of marine fuels (Resolution MEPC.391(81), superseding Resolution MEPC.376(80)), as documented by the IMO and Hong Kong SAR Marine Department Information Note No. 64/2024.[S19][S0803] The 2024 LCA Guidelines evaluate all marine fuels across the well-to-wake (WtW) chain: feedstock extraction, cultivation, conversion and bunkering (well-to-tank, WtT), plus onboard utilisation (tank-to-wake, TtW), covering CO2, methane (CH4) and nitrous oxide (N2O) and verified through a Fuel Lifecycle Label (FLL).[S19][S0803]

¶ 02 · 3 sources

as documented by the IMO and Hong Kong SAR Marine Department Information Note No. 64/2024S19, S0803

S19S0802S0803

8.5 Energy provision and operation must remain separate fields in every factor

8.5

To apply the same mathematical structure to vehicles, vessels, aircraft and stationary hubs, ISO 14083 (Section 1.2 of S0802) defines two normative components across every factor: energy provision GHG emissions (GE, corresponding to WtT upstream extraction, refining, power generation and distribution) and operation GHG emissions (GO, corresponding to TtW combustion, fuel slippage and refrigerant leakage), which sum to total well-to-wake emissions (GT, or intensity gT).[S0802]

¶ 03 · 1 source

S0802

ISO 14083, the GLEC Framework and the GHG Protocol require storing operation (TtW) and energy provision (WtT) as separate fields before summing.[S18][S20][S0802] For company-operated fleets or warehouses, operational fuel burn and refrigerant refills sit in Scope 1, purchased electricity sits in Scope 2, and upstream energy provision sits in Scope 3 Category 3.[S02][S03][S04][S20] For outsourced freight (Scope 3 Category 4 and Category 9) and product footprints under ISO 14067 and PACT Version 3, combining both into total well-to-wake emissions prevents upstream omissions while keeping the split visible so practitioners never add a duplicate WtT factor onto a WtW factor.[S10][S18][S20][S23]

¶ 04 · 8 sources

operational fuel burn and refrigerant refills sit in Scope 1S02, S03, S04, S20

S18S20S0802S02S03S04S10S23

8.6 Alternative fuels and methane slip fail without upstream accounting

8.6

Empirical emission factors compiled for ISO 14083 by the ifeu Institute and Fraunhofer IML (Table 17 of S0802, based on EcoTransIT World and ecoinvent 3.9.1 under IPCC AR6 100-year GWPs) show why ranking transport fuels by exhaust emissions alone produces false abatement claims.[S0802] As plotted in Exhibit 37, fossil road diesel (42.8 MJ/kg) generates 75.26 g CO2e/MJ in operation plus 22.56 g CO2e/MJ in energy provision (97.82 g CO2e/MJ total), while a 6.3 percent biodiesel blend generates 70.60 g CO2e/MJ in operation and 23.22 g CO2e/MJ in energy provision (93.80 g CO2e/MJ total).[S0802]

¶ 05 · 1 source

…road diesel (42.8 MJ/kg) generates 75.26 g CO2e/MJ in operation plus 22.56 g CO2e/MJ…S0802

Exhibit 37

S0802

Inspecting Exhibit 37 reveals two critical lessons.[S19][S0802] First, for Biodiesel (50 percent rapeseed, 40 percent used cooking oil, 10 percent soy) and HVO (50 percent rapeseed, 50 percent used cooking oil), fossil CO2 from combustion is 0 g/MJ and non-CO2 operational emissions are 1.16 g CO2e/MJ, appearing as a 98.5 percent cut under a tank-to-wheel boundary; including upstream energy provision (34.22 g CO2e/MJ for biodiesel and 28.56 g CO2e/MJ for HVO) sets their well-to-wheel totals at 35.38 g CO2e/MJ (63.8 percent below fossil diesel) and 29.72 g CO2e/MJ (69.6 percent below fossil diesel).[S0802] Second, for a medium-speed dual-fuel LNG ship (49.1 MJ/kg), direct combustion CO2 is 56.42 g/MJ (27.2 percent below VLSFO combustion CO2 of 77.54 g/MJ), but unburned methane slip (3.1 mass-percent of fuel) adds 17.68 g CO2e/MJ of operational methane (74.10 g CO2e/MJ total operation) and gas supply and liquefaction add 25.77 g CO2e/MJ upstream.[S0802] The resulting well-to-wake total for the LNG ship is 99.87 g CO2e/MJ, exceeding heavy fuel oil (HFO at 93.95 g CO2e/MJ) and matching VLSFO (99.85 g CO2e/MJ).[S0802] Because Exhibit 37 is normalised per MJ of fuel, translating these figures into g CO2e per garment still requires drivetrain efficiency, payload utilisation and route distance.[S18][S0802]

¶ 06 · 3 sources

40 percent used cooking oilS0802

Exhibit 37

S19S0802S18

8.74 min · 2 sub-steps · 1 exhibit

Mode and geography determine the factor

Even with identical fuel boundaries, a tonne-kilometre of freight carries vastly different emissions across modes and geographic corridors.[S18][S20][S0802] Air cargo (kerosene at 94.13 g CO2e/MJ total intensity combined with high energy burn per tkm lifted), road haulage, diesel or electric rail, inland waterways and deep-sea container ships differ by orders of magnitude in energy required per tkm.[S18][S20][S0802] Under ISO 14083 (Appendix A.2 of S0802), air TOCs separate short-haul (under 1,500 km) from long-haul (over 1,500 km) and belly freight from dedicated freighters; maritime TOCs stratify by cargo type, vessel size and temperature condition; and road and rail TOCs stratify by weight class, traction type, load factor and empty running.[S20][S0802]

¶ 01 · 3 sources

Under ISO 14083 (Appendix A.2 of S0802)S20, S0802

Related · Exhibit 02 · chapter 01

S18S20S0802

8.8 Multimodal chains require mode-specific operation categories

8.8

Where primary fuel logs from carriers are unavailable, ISO 14083 (Section 7.2.2) enforces a strict three-tier hierarchy: primary measured data first, modelled secondary data calibrated to the TOC second, and default values last with explicit justification, prohibiting data-tier selection aimed at lowering reported emissions.[S0802] To combine road, rail, sea and hub segments consistently, ISO 14083 sums the absolute CO2e emissions of all vehicle legs (tkm multiplied by g CO2e/tkm) and intermediate hubs (tonnes multiplied by g CO2e/t) into total chain emissions (GT,TC), and divides that sum by total vehicle transport activity (sum of tkm, excluding hub tonnes from the denominator) to report overall chain intensity (gT,TC).[S0802]

¶ 02 · 1 source

S0802

8.9 Corridor infrastructure and national factors govern regional accuracy

8.9

Applying European or UK default factors uncritically to Central African corridors introduces geographic proxy error that must be logged and progressively replaced.[S16][S20][S23][S0802] In Cameroon, cotton cultivation and ginning sit in the northern belt around Garoua (R03, R10), while major spinning, weaving and export infrastructure spans Garoua, the Dibamba industrial hub near Douala (12,000 tonnes a year of planned integrated processing under the announced Camtext SA project, with 3,000 planned jobs at Garoua and 12,000 at Dibamba) and the Port of Douala.[R03][R09][R10] Moving cotton lint, yarn, fabric and garments along this spine relies on the Douala-Yaounde-Ngaoundere-Garoua-N'Djamena intermodal corridor.[S0801]

Primary empirical evidence from the World Bank's Implementation Status and Results Report (Sequence No. 6, published 5 January 2026) for the Cameroon-Chad Transport Corridor Project (P167798) documents the operational baseline along this intermodal artery as of 12 December 2025.[S0801] Total freight transit time from departing the Port of Douala to arriving in N'Djamena stands at 20.00 days (against a June 2032 target of 12.20 days), comprising 7.10 days of rail transit from Douala to the Ngaoundere rail-road platform (target 5.00 days), 1.70 days of platform transfer at Ngaoundere (target 1.00 day), 4.20 days of onward road transport northward (target 2.20 days) and 7.00 days of customs clearance (target 4.00 days).[S0801] Baseline corridor transport cost is US$155.38 per tonne (target US$141.16), comprising US$60.00 per tonne for rail to Ngaoundere (target US$55.00), US$1.38 per tonne for platform offloading (target US$1.16) and US$94.00 per tonne at baseline (US$64.00 as of December 2025, target US$85.00) for road haulage northward, while the rail line carries 1.33 million tonnes (target 1.53) with 0.60 derailments per 1,000 trains (target 0.20) and 2 calibrated axle-load stations (target 6) operating on the road network.[S0801]

¶ 04 · 1 source

comprising 7.10 days of rail transit from Douala to the Ngaoundere rail-road platform (target 5.00 days)S0801

S0801

Because Camrail operates diesel-electric locomotives on the Douala-Ngaoundere line rather than the electric catenary assumed in European default rail tables (14 g CO2e/tkm in S0802), applying a European electric-rail factor would misstate both operational and upstream emissions.[S0801][S0802] Equally, when hubs in Douala, Dibamba, Ngaoundere or Garoua draw grid power, the account must use dated Cameroonian grid factors from the International Energy Agency (IEA Emissions Factors 2026, S14) and national hydro and solar references (S09, S28) rather than European (493.96 g CO2e/kWh in S0802) or UK (S20) factors.[S09][S14][S20][S28][S0802] Exhibit 38 defines the minimum dataset required for reproducible freight calculations.[S18][S20][S0802]

¶ 05 · 7 sources

…in European default rail tables (14 g CO2e/tkm in S0802)S0801, S0802

Exhibit 38

S0801S0802S09S14S20S28S18

Exhibit 38RegistersourcedA minimum logistics dataset supports reproducible freight calculations
Field
Transport chain element
Required unit or code
TCE ID, origin, destination
Accounting role in the transport chain
Separates each vehicle leg and transhipment hub

Read-outField: Transport chain element. Required unit or code: TCE ID, origin, destination. Accounting role in the transport chain: Separates each vehicle leg and transhipment hub

Open the full register (8 rows)
Transport chain elementTCE ID, origin, destinationSeparates each vehicle leg and transhipment hub
Mode and TOC classRoad, rail, sea, air, hub classMatches operation to a representative vehicle or hub category
Consignment massTonnes (cargo plus packaging)Sets the numerator for tonne-kilometres and hub throughput
Distance and basiskm (actual, SFD or GCD)Applies ISO 14083 distance adjustment when actual km are absent
Loading and empty runLoad factor %, empty %Captures capacity utilisation and repositioning fuel burden
Energy carrier and WTWLitres, kg or kWh by pathwaySeparates operation (tank-to-wake) and energy provision (well-to-tank)
Hub utilities and leakskWh, fuel, refrigerant refill kgAssigns terminal handling, cooling and fugitive gases to throughput
Allocation and Scopetkm share, TEUeq, Scope 1/2/3Prevents double counting between inbound Category 4 and outbound Category 9
Method and source

Compiled from GLEC Framework (S18), UK conversion factor methodology (S20) and the CLECAT/Umweltbundesamt ISO 14083 guide (S0802). Every transport chain element requires both activity and boundary metadata before an emission factor is applied.

Unit: ISO 14083 and GLEC data fields. Status: sourced. Sources: S18, S20, S0802.

As Exhibit 38 shows, every freight record pairs physical movement parameters with energy-pathway and scope metadata.[S18][S20][S0802] While Exhibit 38 defines the mandatory schema for an auditable ledger, any record relying on a secondary default (such as 20 percent empty running or 10 tonnes per TEU) must flag its data-quality tier for primary replacement.[S23][S0802]

¶ 01 · 4 sources

…a secondary default (such as 20 percent empty running or 10 tonnes per TEU)…S23, S0802

Exhibit 38

S18S20S0802S23

Six-step transport chain calculation and reconciliation protocol

The six-step calculation sequence under ISO 14083 and the GLEC Framework proceeds as follows.[S18][S0802]

  1. Decompose the transport chain (TC) into elements (TCEs): List every sequential vehicle leg (i = 1 to m) and hub (j = 1 to k) from supplier gate to customer delivery.[S18][S0802]
  2. Quantify physical activity: Record cargo plus packaging mass M_i (tonnes) and distance D_i (km, applying 1.05 road, 1.15 sea or +95 km air adjustments where actual km are absent) to compute transport work T_i = M_i * D_i (tkm), and record hub throughput H_j (tonnes).[S0802]
  3. Assign operation categories (TOCs and HOCs): Map each TCE to its representative TOC or HOC by mode, size, fuel pathway, temperature control, load factor and empty running.[S18][S0802]
  4. Determine separate operation (GO) and energy-provision (GE) intensities: Establish operational intensity gO and energy-provision intensity gE (g CO2e/tkm for legs, g CO2e/t for hubs), with gT = gO + gE.[S19][S20][S0802]
  5. Calculate element emissions and reconcile shared loads: Compute GHG_i = T_i gT,i and GHG_j = H_j gT,j, applying SFD tkm shares for multi-drop tours and TEUeq or temperature-group keys for mixed vessels and hubs.[S0802]
  6. Aggregate chain totals and normalise per garment: Sum GT,TC = sum(GHG_i) + sum(GHG_j) (preserving GO,TC and GE,TC separately), compute chain intensity gT,TC = GT,TC / sum(T_i), and divide GT,TC by accepted garment units N_good, verifying that allocated consignment emissions sum to 100 percent of TOC and HOC emissions.[S23][S0802]
Key figures from chapter 01 · Exhibit 01Key figuressourcedFive fields make a garment footprint intelligible
  • DeclaredBoundaryName included and excluded life cycle stages.
  • DefinedFunctional unitSpecify the garment, function and reference flow.
  • VersionedGases and GWPRecord gas coverage, metric source and time horizon.
  • TraceableActivity dataDistinguish meters, records, estimates and proxies.
  • DatedEmission factorsPreserve geography, period, unit and factor boundary.

Read-outBoundary: Declared. Name included and excluded life cycle stages.

Method and source

Sourced synthesis of full life cycle coverage in S01, the single climate impact category in S05, greenhouse gas metric assessment in S11, and activity data, emission factor and GWP disclosure in S23. The five fields are an organising device, not an additional reporting standard.

Unit: required accounting declarations. Status: sourced. Sources: S01, S05, S11, S23.

Read this exhibit in its chapter ↗

8.103 min · 2 sub-steps · read with a related exhibit

Inbound and outbound legs need separate allocation

In a product life cycle assessment under ISO 14040, ISO 14044 and ISO 14067, every transport leg from raw cotton field to garment disposal belongs inside the cradle-to-grave boundary regardless of who paid the carrier.[S01][S05][S24] In a corporate greenhouse gas inventory under the GHG Protocol, however, operational control and commercial payment terms (Incoterms) divide those same movements across Scope 1, Scope 2, Scope 3 Category 1, Scope 3 Category 4 and Scope 3 Category 9.[S02][S03][S04][S23] Copying product-level freight numbers into a corporate ledger without checking delivery boundaries causes systematic double counting or omissions.[S23][S0802]

¶ 01 · 8 sources

operational control and commercial payment terms (Incoterms) divide those same movements across Scope 1S02, S03, S04, S23

Related · Exhibit 62 · chapter 13

S01S05S24S02S03S04S23S0802

8.11 Incoterms and operational control separate Category 4 from Category 9

8.11

The GHG Protocol Scope 3 Standard and its Technical Guidance establish three boundary rules for freight.[S02][S23] First, when the reporting manufacturer operates its own vehicles or forklifts, direct fuel burn and refrigerant refills belong in Scope 1, purchased charging electricity belongs in Scope 2, and upstream well-to-tank energy provision belongs in Scope 3 Category 3.[S02][S03][S04][S20] Second, Scope 3 Category 4 (Upstream transportation and distribution) captures third-party transport and warehousing of purchased inputs between tier-one suppliers and the reporting company, plus outbound third-party freight paid for by the reporting company (under delivered Incoterms such as CIF, CIP or DDP).[S02][S23] Third, Scope 3 Category 9 (Downstream transportation and distribution) captures third-party transport and storage of sold products after the point of sale when not paid for by the reporting company (such as garments sold Ex Works or FOB Douala).[S02][S23] Every supplier cradle-to-gate footprint aligned with WBCSD PACT Version 3 must also carry an explicit gate boundary tag so tier-one inbound transport is counted once in Category 4 and never duplicated inside Category 1.[S10][S16][S23]

¶ 02 · 7 sources

The GHG Protocol Scope 3 Standard and its Technical Guidance establish three boundary rules for freightS02, S23

S02S23S03S04S20S10S16

8.12 Multi-drop tours and mixed containers allocate by transport work

8.12

When a vehicle or vessel carries multiple consignments, total emissions must be partitioned using a physical driver that reflects transport work rather than order count or stop sequence.[S18][S23][S0802] In a multi-stop collection or delivery tour (milk run), allocating fuel by cumulative driven distance up to each drop penalises the final stop for the entire circuit.[S0802] ISO 14083 (Example 3 and Table 6 of S0802) prevents stop-order bias by allocating tour emissions proportional to each shipment's direct tonne-kilometres calculated from the hub-to-destination shortest feasible distance (SFD, or GCD) multiplied by shipment mass.[S0802] Across the 14-stop, 44 km tour carrying 45.3 kg in Table 6 of S0802 (total 0.3632 SFD tkm), Stop 1 (8 km driven, 7 km SFD, 4 kg mass) generates 0.0280 tkm and receives 7.7 percent of tour emissions; Stop 3, carrying a 0.25 kg consignment (matching one cotton T-shirt in S31) to a destination 9 km SFD from the hub (14 km driven), generates 0.00225 tkm (0.0023 tkm rounded) and receives a 0.5 percent allocation key; and Stop 14 (40 km driven, 7 km SFD, 0.5 kg mass) generates 0.0035 tkm and receives 1.0 percent of tour emissions.[S31][S0802]

¶ 03 · 4 sources

ISO 14083 (Example 3 and Table 6 of S0802) prevents stop-order bias by allocating…S0802

S18S23S0802S31

A parallel rule protects dry garment containers on mixed ocean voyages carrying refrigerated (reefer) cargo (Example 4 of S0802).[S0802] On a 16,000 km voyage carrying 6,000 TEU (5,050 ambient TEU and 950 reefer TEU) burning 88,090,000 MJ of marine fuel oil, ISO 14083 applies a 1.17 weighting factor for reefer containers (Dobers et al. 2023b in S0802) when auxiliary engine sub-metering is absent.[S0802] The 950 reefer TEU equal 1,112 TEU equivalents (TEUeq), bringing the vessel total to 6,162 TEUeq at 14,297 MJ per TEUeq and allocating 82.0 percent of voyage fuel (72,199,059 MJ) to ambient containers and 18.0 percent (15,890,941 MJ) to reefer containers.[S0802]

¶ 04 · 1 source

…carrying refrigerated (reefer) cargo (Example 4 of S0802)S0802

S0802

8.136 min · 2 sub-steps · 1 exhibit

Ports and warehouses are part of the logistics account

Step 1 of 6TCE 1 Road (50 km)

Exhibit 39 · derivedShort road drayage legs dominate an intermodal rail transport chain

0100200300400+75TCE 1 Road (50km)+10.7TCE 2 Hub A(10 t)+71.9TCE 3 Rail(500 km)+10.7TCE 4 Hub B(10 t)+150TCE 5 Road(100 km)318Chain total(6,500 tkm)0200400TCE 1 Road (50 km)+75TCE 2 Hub A (10 t)+10.7TCE 3 Rail (500 km)+71.9TCE 4 Hub B (10 t)+10.7TCE 5 Road (100 km)+150Chain total…318

TCE 1 Road (50 km)

TCE 1 Road (50 km): adds 75. Running total 75 kg CO2e per 10-tonne containerised consignment · derived

Unlike earlier European guidance (EN 16258:2012), both the GLEC Framework and ISO 14083:2023 treat transhipment terminals, rail-road platforms, container ports and warehouses as mandatory elements of the transport chain.

TCE 2 Hub A (10 t)

TCE 2 Hub A (10 t): adds 10.7. Running total 85.7 kg CO2e per 10-tonne containerised consignment · derived

TCE 3 Rail (500 km)

TCE 3 Rail (500 km): adds 71.9. Running total 158 kg CO2e per 10-tonne containerised consignment · derived

TCE 4 Hub B (10 t)

TCE 4 Hub B (10 t): adds 10.7. Running total 168 kg CO2e per 10-tonne containerised consignment · derived

TCE 5 Road (100 km)

TCE 5 Road (100 km): adds 150. Running total 318 kg CO2e per 10-tonne containerised consignment · derived

Chain total (6,500 tkm)

Chain total (6,500 tkm): total 318. Running total 318 kg CO2e per 10-tonne containerised consignment · derived

The method behind it: Worked example.

Method and source · Exhibit 39

Derived from the ISO 14083 freight transport chain calculation in S0802 (10 tonnes cargo across 6,500 tkm total shortest feasible distance). Road legs (150 km combined, 23.1 percent of distance) account for 225.0 kg CO2e (70.7 percent of total 318.3 kg CO2e), rail (500 km) accounts for 71.9 kg CO2e (22.6 percent) and two hub transfers account for 21.4 kg CO2e (6.7 percent).

Unit: kg CO2e per 10-tonne containerised consignment. Status: derived. Sources: S0802, S18.

8.13 · the bodyExhibit 39 above; its figures are illustrative where marked.

Unlike earlier European guidance (EN 16258:2012), both the GLEC Framework and ISO 14083:2023 treat transhipment terminals, rail-road platforms, container ports and warehouses as mandatory elements of the transport chain.[S18][S0802] Under Table 1 and Table 2 of S0802, a hub TCE normatively includes internal cargo-handling equipment (cranes, reach stackers, forklifts, conveyors), terminal shunting equipment, building services (lighting, heating, ventilation and air conditioning) and on-site ICT infrastructure, while high-bay storage equipment and repackaging materials are optional and employee commuting is excluded.[S0802] Energy used on hub premises by incoming or outgoing transport vehicles (ship shore power or auxiliary engines at berth, locomotive idling, truck charging or reefer-container refills) is assigned to the respective vehicle leg TCE so that hub and leg accounts never overlap.[S0802]

¶ 01 · 2 sources

Under Table 1 and Table 2 of S0802S0802

Related · Exhibit 65 · chapter 14

S18S0802

8.14 Hub operation categories capture transhipment, storage and refrigerants

8.14

Within each hub operation category (HOC), fugitive refrigerant leakage is a critical operation (GO) source alongside fuel and electricity.[S0802] In a survey of approximately 850 logistics hubs conducted between 2021 and 2023 (Dobers and Jarmer 2023, Section 4.2.4 of S0802), 66 percent of operators reported annual refrigerant refills, led by R-410A (19 percent of sites, IPCC AR6 100-year GWP 2,255.5 kg CO2e/kg) and R-404A (19 percent, AR6 GWP 4,728.0 kg CO2e/kg), followed by R-717 (15 percent), R-407C (8 percent, GWP 1,907.9), R-134a (6 percent, GWP 1,530.0), and R-448a (GWP 1,494.4) and R-744 (GWP 1.0) at 5 percent each.[S0802] At a hub consuming 2,000,000 kWh of electricity (987,926 kg CO2e at 493.96 g CO2e/kWh), refilling 15 kg of R-410A adds 33,833 kg CO2e of operational emissions (3.3 percent of electricity emissions), and non-calendar maintenance records (1.700 kg across 2022/23 and 1.805 kg across 2023/24) are prorated by monthly share (1.7788 kg for the calendar year); where primary records are absent, S0802 provides defaults of 0.5 g R-404A per tonne of ambient cargo and 1.2 g R-404A per tonne of chilled cargo.[S0802]

¶ 02 · 1 source

66 percent of operators reported annual refrigerant refillsS0802

S0802

8.15 Multi-temperature and multi-service hubs require two-stage allocation

8.15

When a logistics hub handles both ambient apparel and chilled goods, averaging all site utilities across total tonnage overcharges ambient garments for cold-store power and refrigerants.[S0802] ISO 14083 (Example 5, Table 7 of S0802) mandates a two-stage allocation across an HOC combining Hub A (4,000 t chilled, 70,000 t ambient) and Hub B (2,000 t chilled, 67,000 t ambient), for 143,000 tonnes total throughput (6,000 t chilled and 137,000 t ambient).[S0802] Isolating dedicated chilled cooling and lighting electricity (101,728 kWh = 50,250 kg CO2e energy provision) plus 9 kg of R-410A refills (20,300 kg CO2e operation) for the chilled group, isolating ambient heating (52,000 kWh natural gas and 37,000 kWh district heating = 10,310 kg CO2e operation and 17,503 kg CO2e energy provision) for the ambient group, and distributing shared yard diesel (11,110 l), LNG (5,500 kg) and residual electricity (170,272 kWh) across all 143,000 tonnes (42,888 kg CO2e operation and 98,782 kg CO2e energy provision) yields an ambient hub intensity of 1.19 kg CO2e/t (0.38 kg CO2e/t operation and 0.82 kg CO2e/t energy provision) versus 12.75 kg CO2e/t for chilled cargo, avoiding a 41 percent overcharge relative to the unallocated site average of 1.68 kg CO2e/t.[S0802]

¶ 03 · 1 source

70,000 t ambient) and Hub B (2,000 t chilledS0802

S0802

Combining road drayage, container terminals and rail in an intermodal chain (Case example A in S0802, moving 10 tonnes of ambient cargo across 50 km SFD pre-carriage road, CT Terminal A, 500 km SFD rail, CT Terminal B and 100 km SFD on-carriage road) reveals how legs and hubs interact, as plotted in Exhibit 39.[S18][S0802]

¶ 04 · 2 sources

moving 10 tonnes of ambient cargo across 50 km SFD pre-carriage roadS18, S0802

Exhibit 39

S18S0802

As Exhibit 39 demonstrates, across the 650 km total route (6,500 tkm), the 500 km rail leg covers 76.9 percent of the distance but generates only 71.9 kg CO2e (22.6 percent of the 318.3 kg CO2e chain total), whereas the 50 km and 100 km road drayage legs cover 23.1 percent of the distance (1,500 tkm) but generate 225.0 kg CO2e (70.7 percent) at 0.150 kg CO2e/tkm, and the two container terminals (at the GLEC default of 1.07 kg CO2e/t, of which 0.384 kg CO2e/t is operation) add 21.4 kg CO2e (6.7 percent) for an overall chain intensity of 49.0 g CO2e/tkm.[S18][S0802] What Exhibit 39 cannot establish is the footprint of a diesel-hauled railway or a deep-sea shipping leg; each corridor requires its own TOC and HOC inputs, as shown in the worked garment calculation below.[S0801][S0802]

¶ 05 · 3 sources

across the 650 km total route (6,500 tkm)S18, S0802

Exhibit 39

S18S0802S0801

8.164 min · 2 sub-steps · 1 exhibit

Route redesign tests carbon against service and inventory

The purpose of building a granular ISO 14083 and GLEC freight account is not merely to publish an annual Scope 3 table; it is to redesign routes, loading rules, modal choices and inventory buffers so that absolute freight emissions and cost per garment fall together.[S18][S0801][S0802] Whereas spend-based proxies falsely inflate emissions whenever freight tariffs or biofuel surcharges rise, physical activity accounting captures the real engineering gains from consolidation, modal shift and local processing.[S20][S23][S0802]

¶ 01 · 5 sources

…to publish an annual Scope 3 tableS18, S0801, S0802

Related · Exhibit 50 · chapter 10

S18S0801S0802S20S23

8.17 Modal shift and consolidation cut transport work before fuel switching

8.17

Across an apparel supply chain, the largest logistics reductions come from eliminating high-intensity transport work before purchasing alternative fuel credits.[S18][S0802] First, replacing fragmented, partially loaded road dispatches with consolidated full-container-load (FCL) movements and shifting long inland hauls from road (150 g CO2e per SFD tkm in S0802) to rail (14 to 32 g CO2e per SFD tkm) cuts energy burn per tkm by more than two-thirds, reinforced by the World Bank corridor investments in Douala-Yaounde-Ngaoundere rail rehabilitation (US$368.0 million) and intermodal platform modernisation (US$24.1 million).[S0801][S0802] Second, localising cotton processing inside Cameroon between Garoua and Dibamba avoids shipping the 31 percent processing-loss mass (S31) across oceans before manufacturing garments for domestic and African consumer markets (valued at about US$37.3 billion in 2025 in R24, with Cameroon spending about US$94.70 and 8.0 pieces per person in 2024 in R26), while retaining cottonseed co-products at SODECOTON's northern oil mills.[R03][R06][R09][R10][R24][R26][S31] Exhibit 40 compares an illustrative fragmented low-load corridor baseline against a consolidated intermodal route across five garment logistics stages.[S18][S20][S0801][S0802]

¶ 02 · 11 sources

…long inland hauls from road (150 g CO2e per SFD tkm in S0802) to…S0801, S0802

Exhibit 40

S18S0802S0801R03R06R09R10R24R26S31S20

Exhibit 40Before and afterillustrativeRoute scenarios compare work and fuel rather than distance alone
020406080Inland lint and yarn haulInbound trim consolidationPort and hub transhipmentExport main-carriage legLast-mile distribution

Read-outInland lint and yarn haul: Fragmented low-load baseline 48, Consolidated intermodal route 19. Difference -29 (illustrative g CO2e per 0.25 kg garment)

Method and source

Illustrative corridor comparison for a 0.25 kg garment (0.275 kg packed mass) using ISO 14083 modal intensities and hub factors from S0802 and corridor structure from S0801. High-work case assumes fragmented road haulage and low load factor; consolidated intermodal case uses rail transfer and full container loading.

Unit: illustrative g CO2e per 0.25 kg garment. Status: illustrative. Sources: S18, S20, S0801, S0802. Illustrative figures are teaching examples, not measured factory results.

As Exhibit 40 shows, holding physical route kilometres constant while shifting from fragmented low-load road haulage to consolidated rail-and-sea intermodal operations cuts the illustrative garment freight total from 187 g CO2e per garment (48 + 34 + 14 + 62 + 29) to 97 g CO2e per garment (19 + 15 + 8 + 41 + 14), a 48.1 percent reduction achieved through higher load factors, lower empty running and modal shift.[S18][S0801][S0802] Because Exhibit 40 is an illustrative sensitivity comparison across operating modes rather than a verified baseline of an existing exporter, actual savings require dispatch logs before and after consolidation.[S23][S0802]

¶ 01 · 4 sources

a 48.1 percent reduction achieved through higher load factorsS18, S0801, S0802 · illustrative

Exhibit 40

S18S0801S0802S23

8.18 Schedule reliability prevents emergency air freight and excess buffer stock

8.18

A route redesign cannot be judged on carbon per tonne-kilometre alone if slower or erratic transit forces a factory or buyer to hold excess safety stock or resort to emergency air freight.[R27][S18][S0801] Shifting even 5 to 10 percent of a garment order from ocean shipping to long-haul air cargo to recover from a production or customs delay can multiply the transport footprint of the entire production run several times over.[S18][S20][S0802]

¶ 02 · 5 sources

Shifting even 5 to 10 percent of a garment order from ocean shipping to…S18, S20, S0802

R27S18S0801S20S0802

Along the Douala-Ngaoundere-N'Djamena corridor, cutting total transit duration from the 20.00-day baseline to the 12.20-day target (reducing rail transit from 7.10 to 5.00 days, Ngaoundere platform transfer from 1.70 to 1.00 day, road haulage from 4.20 to 2.20 days and customs clearance from 7.00 to 4.00 days via customs interconnection and e-GUCE single-window workflows in S0801) compresses lead time by 39.0 percent while keeping cargo on surface and sea modes.[S0801] Pairing corridor reliability with artificial-intelligence forecasting and supply-chain planning (associated in McKinsey's State of Fashion 2025 evidence with 20 to 50 percent lower forecast errors, 35 to 40 percent lower inventory costs and up to 65 percent fewer lost sales in sector benchmarks) and with GFT's inventory and working-capital controls in wp12 eliminates the root causes of emergency air-freight expediting.[R27][S18][S0801]

¶ 03 · 3 sources

Ngaoundere platform transfer from 1.70 to 1.00 dayS0801

S0801R27S18

Note · 4 sources

S18S0802S20S23

Check the record

The chapter keeps its sources within reach.

Every knot is a source this chapter cites; select one to read its record, or filter the register by grade. Publication dates and inherited-source limits stay explicit. Read the paper's full evidence summary.

28 sources · 293 citation marks on this pageMost cited: S0802, 103 times

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R03 · Grade C · inherited record

SODECOTON

Inherited evidence R03

Company profile: more than 220,000 cotton producers supported in northern Cameroon; nine ginning plants; two oil mills.

Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.

Chapter source notes

S18 Smart Freight Centre. 2024.

S0802 CLECAT, German Environment Agency (Umweltbundesamt), ifeu Institute and Fraunhofer IML. 2024-11-14.

S19 International Maritime Organization. 2024.

R03 SODECOTON. Publication date unrecorded; inherited source-text check.

S0801 World Bank. 2026-01-05.

R06 Cameroon Trade Hub. Publication date unrecorded; inherited source-text check.

R07 Ecofin Agency. Publication date unrecorded; inherited source-text check.

S20 UK Department for Energy Security and Net Zero. 2026-06-11.

S0804 German Environment Agency (Umweltbundesamt). 2025-01-16.

S31 Forfora et al., Sustainability. 2026-04-20.

S0803 Marine Department, Government of the Hong Kong Special Administrative Region. 2024-12-02.

S02 GHG Protocol. 2011.

S03 GHG Protocol. 2015.

S04 GHG Protocol. 2004.

S10 World Business Council for Sustainable Development. 2025-04-30.

S23 GHG Protocol and Carbon Trust. 2013.

S16 ecoinvent. 2025-11-05.

R09 Ecofin Agency. Publication date unrecorded; inherited source-text check.

R10 Ecofin Agency. Publication date unrecorded; inherited source-text check.

S09 International Energy Agency. 2026.

S14 International Energy Agency. 2026-09-25.

S28 World Bank. 2025-01-16.

S01 GHG Protocol. 2011.

S05 International Organization for Standardization. 2018-08.

S24 International Organization for Standardization. 2006-07.

R24 Mordor Intelligence. Publication date unrecorded; inherited source-text check.

R26 Statista. Publication date unrecorded; inherited source-text check.

R27 McKinsey, The State of Fashion 2025. Publication date unrecorded; inherited source-text check.

Keep the thread · chapter 08 of 14

Chapter 09 picks up the thread.

Move the shuttle along the rack to preview any chapter: its sections, exhibits and reading time. Draft web edition. This research is not investment, legal or tax advice; illustrative models are not measured factory results.

The paper's rack · 14 boltsBolt length: reading time

09Part II: Follow carbon through the garment

Use, durability and end-of-life complete the garment account

A garment is not fully accounted until care, service life and disposal are made explicit.

  • 9.1Laundering turns the consumer scenario into an emissions driver
  • 9.3Use-phase scenarios are not measured consumer behaviour
  • 9.5Durability matters per wear, not by assertion
  • 9.7Disposal routes create different carbon outcomes
Reading time
30 min
Exhibits
6
Sections
6
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