Towards an adequate methodology for GHG emissions accounting in logistics

Towards an adequate methodology for GHG emissions accounting in logistics: A case study at Heineken

Stevens, Hadassa (TU Delft Civil Engineering and Geosciences)

Annema, Jan Anne (mentor)
Vleugel, Jaap (mentor)
van Wee, Bert (graduation committee)

Delft University of Technology

2018-10-01

There is no globally harmonised calculation methodology for GHG emissions in place, which hampers the ability to measure and report the environmental impact of logistics operations. This paper is aimed at developing an adequate GHG emissions accounting methodology for cross-border multi-modal logistics at Heineken and at generalising the findings to a broader context. It investigates current developments and challenges by means of a literature study and an in-depth case study at Heineken, accompanied with interviews with similar industry players. The numerous challenges that are identified within this research relate to the assessment boundaries, the calculation and allocation approach, the internal activity data, and the external default data. In an effort to deal with the challenges, the GLEC framework has been developed to create a universal framework for calculating logistics emissions by integrating existing methods and tools. The GLEC framework is applied as cornerstone for the design of an updated methodology. Moreover, its ability to positively contribute to the accounting principles: materiality, completeness, accuracy, comparability and verifiability, is assessed. The findings indicate that the alignment with the framework solves some of the challenges, but others remain unresolved. The reported total carbon footprint of Heineken’s outbound transport is increased with 7.5% if the operational improvements with regards to the GLEC alignment are implemented. Additional operational and strategic improvements are suggested, which require effort from Heineken and other stakeholders within the supply chain: political parties, research institutes, LSPs, carries, and shippers. The majority of the suggested improvements can be generalised to industry peers with a multi-modal and crossborder supply chain. Moreover, the findings contribute to the scientific field of research by indicating that the GLEC framework has potential to increase the ability to adequately account for GHG emissions of logistics operations. However, enhancements to increase its potential are proposed.

accounting
calculations
GHG emissions
ogistics
transportation
supply chain
standardisation
methodology

http://resolver.tudelft.nl/uuid:b3a00c85-e0f6-4351-9b18-76217b69822c

Student theses

master thesis

© 2018 Hadassa Stevens