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Industry Expertise

Net-zero strategy for
logistics and haulage.

Fleet emissions dominate your carbon footprint. Customers are demanding supplier carbon data. Clean Air Zones are restricting vehicle access. SBS delivers GHG Protocol aligned fleet carbon reporting, SECR compliance and fuel-switching strategy tailored to the operational realities of road freight, warehousing and distribution.

SECR compliance Fleet decarbonisation strategy GLEC Framework freight reporting GHG Protocol aligned Customer ESG data packs
85%
Typical proportion of logistics carbon from fleet operations
2035
UK government target to end sales of new diesel HGVs
SECR
Mandatory for haulage businesses meeting size thresholds
250+
Businesses supported through SBS programmes
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Fleet emissions dominate the footprint
For most road freight and haulage businesses, Scope 1 diesel combustion from owned and operated vehicles represents 70–90% of total carbon emissions. Accurate measurement is straightforward; reduction is the strategic challenge.
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SECR compliance obligations
Logistics businesses meeting the SECR thresholds must report energy use and Scope 1 and 2 emissions in their annual accounts. Fleet fuel data is often available but not structured for compliant reporting.
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Clean Air Zone access restrictions
CAZ and ULEZ restrictions are tightening across UK cities, forcing earlier fleet transition decisions than many operators had planned. Understanding the carbon and commercial implications is essential.
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Customer carbon data demands
Retailers, manufacturers and public sector logistics customers are embedding carbon data requirements into supplier questionnaires. Inability to provide credible freight emission data risks supply chain exclusion.
Why sector expertise matters

Logistics faces a fleet decarbonisation challenge that is both urgent and complex

No sector has a clearer and more dominant emission source than road freight and logistics. Diesel combustion in owned, leased and operated vehicles typically represents the vast majority of a haulage business's carbon footprint. Measuring it is relatively straightforward. The challenge is building a credible, commercially viable pathway to reduce it — and being able to demonstrate that pathway to customers, regulators and investors.

SBS works from a GHG Protocol and ISO 14064-1 aligned methodology adapted to logistics and haulage operations: vehicle-level fuel consumption data, distance and weight-based freight emission factors, warehouse energy consumption, and Scope 3 Category 4 downstream transportation. We produce reporting that satisfies SECR requirements, responds to customer freight carbon requests and provides the strategic foundation for fleet electrification or alternative fuel transition planning.

85%
Fleet as share of logistics carbonFor most road haulage and distribution businesses, Scope 1 diesel combustion from vehicle operations represents the substantial majority of the total carbon footprint. Accurate fleet data is the foundation of any credible report.
2035
HGV zero-emission mandate horizonThe UK government has committed to ending the sale of new diesel HGVs by 2035. This creates a firm timeline for fleet transition planning that affects vehicle procurement decisions being made now.
SECR
Annual mandatory reporting thresholdLogistics businesses with 250 or more employees or meeting the turnover threshold must report Scope 1 and 2 emissions and energy use in their annual accounts under Streamlined Energy and Carbon Reporting.
GLEC
Customer freight emission reporting standardMajor retailers, OEMs and public sector logistics customers are requiring freight carbon data from haulage contractors. The GLEC Framework and ISO 14083 provide the recognised calculation methodology.
Reporting frameworks

Mandatory, voluntary and emerging requirements

Understanding which frameworks apply to your logistics business, and when, is the first step to a compliant and commercially competitive carbon strategy.

Mandatory
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SECR — Streamlined Energy and Carbon Reporting

Applies to logistics and haulage businesses meeting two of three size thresholds: 250 employees, £36m turnover, £18m balance sheet. Annual reporting of fleet fuel consumption, Scope 1 and 2 emissions and energy use required in company accounts.

SECR compliance →
Mandatory

ESOS Phase 3 — Energy Savings Opportunity Scheme

Large logistics businesses are in scope for ESOS. Phase 3 was due December 2023. The energy audit must cover transport operations as well as buildings, and the Environment Agency must be notified. Enforcement action is increasing.

ESOS compliance support →
CAZ
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Clean Air Zone vehicle compliance

Clean Air Zone access restrictions apply in Birmingham, Bath, Bradford, Bristol, Portsmouth, Sheffield and London. Understanding vehicle compliance status, cost of non-compliance and the carbon implications of accelerated fleet transition is essential.

CAZ planning support →
Voluntary
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GHG Protocol and GLEC Framework

SBS aligns fleet carbon reporting to GHG Protocol Corporate Standard and the Global Logistics Emission Council (GLEC) Framework — the recognised standard for freight emission calculation used by major retailers and logistics customers.

Our methodology →
Voluntary
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SBTi — Science Based Targets

Increasingly required by major retail and manufacturing customers. Setting a credible science-based target demonstrates ambition beyond compliance and is a growing differentiator in logistics tender processes.

Target-setting support →
Voluntary
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ISO 14064-1 Aligned Reporting

Fleet-level and corporate carbon footprints aligned to ISO 14064-1. Prepared for third-party verification to ISO 14064-3. Increasingly required by public sector logistics contracts and major retail accounts.

Our accreditations →
Emerging
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UK SRS / IFRS S1 & S2

Large logistics operators will face mandatory UK Sustainability Reporting Standards from 2026. Climate risk disclosure for fleet-dependent businesses — including transition risk from vehicle electrification — will be a key reporting requirement.

Prepare early →
Emerging
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Customer freight emission reporting (ISO 14083)

Major retailers, OEMs and public sector logistics customers are beginning to require shipment-level carbon data from haulage contractors, using the GLEC Framework and ISO 14083 as the recognised calculation standard.

Freight carbon data →
Emerging
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EV and hydrogen fleet transition planning

The 2035 diesel HGV phase-out creates a firm planning horizon. Businesses that model transition scenarios now — including grid connection requirements, depot charging infrastructure and total cost of ownership — will be better positioned for competitive fleet renewal.

Fleet transition planning →
How we work with you

The SBS Net-Zero Program, adapted for logistics

Every SBS engagement starts from the same GHG Protocol and ISO 14064-1 aligned foundation, then adapts to your sector's specific emission sources, reporting requirements and operational realities.

Foundation of every engagement

The SBS Net-Zero Program: your dedicated Sustainability Team

We embed into your business as a retained Sustainability Team, not a one-off report provider. For logistics clients, this means ongoing support through annual reporting cycles, customer data requests and fleet transition planning.

01
Fleet and depot baseline footprint — vehicle fuel consumption, refrigeration, depot energy and full Scope 3 boundary
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SECR and ESOS compliance mapping — confirm obligations, assess current position, produce compliant annual reports
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Fleet decarbonisation pathway modelling — EV, hydrogen, HVO and biomethane scenarios modelled against your vehicle mix and routes
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Customer freight carbon data pack — structured GLEC Framework data for major customer questionnaires and contract reporting
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Annual reporting and target tracking — year-on-year progress measurement, fleet intensity KPIs and stakeholder-ready progress reports
Book a free consultation →
Fleet transition planning

Fleet transition is inevitable. The question is when and how

The 2035 HGV zero-emission mandate creates a firm planning horizon. For logistics businesses with fleets of 10, 50 or 500 vehicles, the decisions being made now about vehicle procurement, depot infrastructure and fuel contracts will determine the carbon trajectory and financial position of the business for the next decade.

SBS helps logistics businesses model the transition options, understand the carbon and commercial implications, and build a credible, fundable decarbonisation plan that works with your replacement cycle rather than against it.

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EV fleet transition modelling
Route analysis, charging infrastructure requirements, grid connection capacity and total cost of ownership comparison for electric LCV and HGV fleet transition scenarios.
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Alternative fuel pathways
HVO drop-in fuel, biomethane and hydrogen assessed as near-term and medium-term transition options for vehicles outside current EV range capability. DESNZ emission factors applied to each.
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Depot solar and energy management
On-site renewable generation feasibility for depot rooftops. Battery storage and smart EV charging integration to reduce grid dependency and peak demand charges.
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Fleet intensity benchmarking
gCO2e per tonne-kilometre intensity measurement across your vehicle mix, enabling comparison against industry benchmarks and year-on-year progress tracking for customer reporting.
Organisations we support

Built for the full range of logistics and haulage businesses

From owner-operators and regional hauliers to national distribution networks and specialist cold chain operators. Each has distinct fleet profiles, customer obligations and decarbonisation challenges.

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General Haulage and Road Freight

HGV operators needing SECR compliance, fleet carbon measurement and a credible decarbonisation plan for customer questionnaires and framework bids.

SECR GHG Protocol Fleet decarbonisation
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Cold Chain and Temperature-Controlled

Refrigerated transport operators with additional refrigerant and temperature control emissions. GLEC Framework freight carbon calculation increasingly required by food retailers.

SECR Refrigerant emissions GLEC
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Last-Mile and Urban Distribution

Parcel, courier and urban delivery businesses facing CAZ restrictions, retailer sustainability requirements and pressure to electrify lighter vehicle fleets ahead of zero-emission mandates.

CAZ compliance EV transition Customer ESG
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3PL and Contract Logistics

Third-party logistics providers managing multiple client contracts needing to report freight carbon by customer, contract and commodity type using GLEC or GHG Protocol Category 4 methodology.

Customer reporting SECR GHG Protocol
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Intermodal and Multimodal Operators

Businesses combining road, rail and sea freight needing a consistent emission calculation methodology across modes using GHG Protocol and ISO 14083 freight transport standards.

ISO 14083 Multimodal Scope 3
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Warehousing and Fulfilment

Warehouse-only or predominantly warehouse operations with high Scope 2 energy consumption, materials handling equipment emissions and complex supply chain Scope 3 boundaries.

SECR ESOS Energy management
Common questions

Questions from logistics and haulage businesses

Not sure where your SECR obligations stand or how to respond to customer carbon data requests? Book a free call for a direct, no-jargon answer specific to your fleet and business.

Book a free call →
Fleet carbon is measured using actual fuel consumption data — litres of diesel, petrol, HVO, biomethane or electricity consumed — multiplied by DESNZ-verified emission conversion factors for each fuel type. For businesses without fuel card data, distance-based estimation using the GLEC Framework and vehicle-specific emission factors provides a defensible alternative. SBS applies the most accurate available method for your fleet and data situation, and can advise on data collection improvements for future reporting cycles.
HVO (Hydrotreated Vegetable Oil) is a drop-in renewable diesel made from waste vegetable oils and fats. It reduces lifecycle carbon emissions by up to 90% compared to fossil diesel without engine modification. Under GHG Protocol methodology, the emission factor applied to HVO use reflects its actual lifecycle carbon intensity — it is not treated as zero carbon, but it is significantly lower than fossil diesel. SBS applies the correct DESNZ emission factor for HVO in your Scope 1 calculation and helps you evidence sustainability certification for the fuel purchased.
SECR applies to companies meeting two of three thresholds: 250 or more employees, £36m or more turnover, £18m or more balance sheet. Many smaller hauliers fall below these thresholds and are not currently subject to mandatory SECR reporting. However, customer-driven carbon data requirements apply regardless of your size — if you carry for a major retailer, OEM or public sector body, they may require carbon data from you as part of their own supply chain Scope 3 measurement. Carbon reporting is increasingly valuable for smaller operators even where it is not yet mandatory.
Not for your own SECR or corporate footprint — customer freight movements are a downstream Scope 3 Category 9 item and are typically reported by the customer, not the haulier. However, many retailers, OEMs and public sector logistics customers are requiring their haulage contractors to provide shipment-level freight carbon data to support the customer's own Scope 3 Category 4 measurement. SBS produces GLEC Framework-aligned freight carbon data packs for customer reporting purposes, structured by contract, route or commodity type as required.
For a straightforward fleet operation with good fuel card or telematics data, a full Scope 1, 2 and 3 carbon footprint can typically be completed within four to six weeks. Data collection — particularly Scope 3 for customer freight and purchased goods — is the main variable. SBS manages the data collection process and provides a clear data requirements list at the outset so you know exactly what is needed and when.
Build the credentials your customers are asking for

Carbon reporting that works as hard as your fleet does

Book a free 30-minute call. We will review your SECR position, assess your fleet carbon data and outline a decarbonisation pathway that works commercially for your business.

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