If you’re a logistics manager or procurement director in 2026, when it comes to emissions, the pressure is on. You’re not just responsible for moving goods anymore; you also have to account for the carbon they create. There’s a new compliance-driven demand for accurate numbers and a customer demand for greener products, but despite the urgency, the industry is suffering from a mass case of analysis paralysis. If you don’t know where to start, you’re not the only one. Industry reports and professional discourse present a consistent theme: while most companies have a handle on direct emissions and energy purchases, they’re universally stuck when it comes to supply chain emissions. This sustainable shipping guide will show you how to start a freight carbon audit, complete with a five-step plan that you can actually deliver.
What is a freight carbon audit?
A freight carbon audit is the process of measuring, analysing, and verifying all the greenhouse gas emissions generated by moving your goods.
Until recently, this was usually an estimated number that was necessary to complete a sustainability report. However, regulations have changed, and it’s now a financial and legal necessity. Not only that, but there’s real pressure coming from the market. Consumers vote with their wallets, and B2B buyers are scrutinising supply chains; they want to know that they’re partnering with someone who can prove their sustainability.
Why freight carbon audits are non-negotiable in 2026?
Accurate logistics carbon reporting is now a legal requirement, so let’s look at why before how to comply.
Regulation shift in supply chain emissions reporting
Regulations have moved away from a ‘nice to have’ to a ‘must comply’. New regimes such as the EU’s Corporate Sustainability Reporting Directive (CSRD) and the Carbon Border Adjustment Mechanism (CBAM) have shifted carbon from a voluntary disclosure to a legal necessity. Large companies are now expected to provide granular supply chain emissions reporting, including freight.
If your freight data is vague, outdated, or based purely on generic factors, it’s not just a bit weak, but it now becomes a potential risk to your compliance and reputation.
Transparent reporting as a competitive advantage
If you can produce verified, primary data regarding your emissions, you stand out instantly against your competitors. You move from saying “we care about the planet” to saying “we reduced our Scope 3 emissions by 20% this quarter, and here’s the proof,” and that’s the kind of powerful message that builds loyalty throughout your customer base.
The Scope 3 stalemate (and how to fix it)
Most organisations now understand Scope 1 (direct emissions) and 2 (energy purchases), but Scope 3 (supply chain emissions) is where everything grinds to a halt.
Your supply chain emissions can be responsible for 80-90% of your carbon footprint as a business, whether you belong to retail, manufacturing, or construction. If you don’t own the trucks, it can be hard to feel like you’re in control of the data.
Breaking the stalemate
To break the stalemate and truly understand your emissions, you need to stop treating logistics as procurement, and instead think of it as a partnership. By finding a logistics supplier who’s as committed to sustainability as you are, you can minimise those scary numbers and reassure your customers with the evidence that you’re going green.
Just have a look at our ongoing work with Tesco to see the impact of sustainable freight.
The logistics industry’s biggest myth: ‘Sustainability is too expensive’
There’s a persistent myth in logistics that going green ruins profit margins, but that simply isn’t the case. In reality, it’s the exact opposite: waste is expensive. Running empty miles is expensive.
Ultimately, decarbonisation is about efficiency. On top of that, consumers are willing to pay a premium for sustainable brands in the current market, meaning the ‘cost’ of green logistics is simply an investment in brand equity.
A five-step freight carbon audit checklist
Think of this as your freight carbon audit checklist. It’ll help you figure out what to what to consider to accurately calculate freight emissions, and in turn know how to position yourself to customers.
Start with your highest-volume lane or your most critical customer. Think about where you can make the biggest impact, and start from there. Don’t try to do it all at once; prioritise!
Consider:
- Timeframe: a full financial year is ideal, but if this doesn’t line up, try starting with the last 12 months of complete data.
- Business units / geographies: choose the regions or divisions where freight emissions are material or strategically important.
- Inbound vs outbound: be clear on whether you’re including inbound raw materials, outbound finished goods, or both.
- Modes and lanes: prioritise the largest emissions sources, such as heavy road transport, long-haul sea freight, and air.
Document these boundaries in a scoping note. This can then be used as your reference when stakeholders ask what’s included, or why something else is currently an outlier.
Data collection is always the hardest part, but it’s important to pivot away from estimates and into providing the exact numbers.
A lot of companies use ‘spend-based’ estimates, meaning that for X amount spent on freight, Y amount of carbon was emitted. But when it comes to presenting these numbers to your customers, this won’t fit the bill. You’ll need primary data that details exactly how much fuel was consumed, along with the distance travelled.
At a minimum, you’ll need to include:
- Shipment volumes (weight, pallets, or units)
- Distances or lanes
- Mode and service type
- Fuel type or energy use (where available)
You can typically pull this information from:
- Transport management systems (TMS)
- Carrier invoices and performance reports
- Telematics and onboard systems for road freight
Estimates are a start, but in a post-CSRD world they’re not enough on their own. Regulators, customers, and auditors are increasingly asking which data is modelled vs measured, and which emissions factors were used in your report.
This is where verified logistics emissions data becomes a differentiator. Partners like FSEW, operating a 100% diesel-free, electric, and biomethane fleet can provide primary, auditable data for the freight that gets moved.
Once you’ve gathered the best available data, you need to turn it into a coherent emissions baseline. Use a recognized standard like the GLEC Framework to turn the raw data into a CO2e (Carbon Dioxide Equivalent) figure. This is your “before” photo. Every reduction you make from this point onwards is a story you can tell your customers, and evidence that you’re committed to becoming a more sustainable business.
You’ll need to:
- Align your activity data (tonne-kilometres, fuel, kWh, distance) with the GLEC categories.
- Apply appropriate emissions factors to calculate freight emissions for each mode.
- Compile the results into a total footprint and break it down by mode, lane, customer, or product category.
You don’t need a perfect model to start. As this is your first freight carbon audit, what you’re aiming to create is a documented, repeatable approach that aligns to recognised guidance, and can improve over time as you acquire more primary data.
With a baseline in place, the real value comes from understanding where your emissions concentrate. Whether it’s old diesel trucks or inefficient routes, once you’ve found the biggest culprits, you can seek action to improve them. These are the changes that your customers really want to see; it’s the proof that you care.
When identifying your hotspots, look for patterns such as:
- A small number of lanes driving a large share of emissions
- High-emission modes (air, poorly utilised road) used for non-critical flows
- Empty running or poor load amounts on certain routes
This analysis will guide your next steps:
- Which lanes are candidates for mode shift or consolidation?
- Where could you switch to lower-carbon fuels or equipment?
- Where do you most urgently need better data?
This is the moment where your audit connects directly to action. If your carbon audit reveals that your current logistics providers are relying on industry averages and diesel trucks, your ability to reduce Scope 3 emissions is capped. Instead, you need partners who can provide verified, primary data and actual carbon reductions, so you know exactly what.
For road freight, that means operators with a meaningful proportion of electric and biomethane vehicles, recordings that capture true, real-world energy use, and the ability to integrate their own data into your supply chain emissions reporting and ESG disclosures.
To ensure your data stands up to scrutiny (and help you avoid greenwashing), ask these three questions during your next review:
- “Is your data primary or estimated?” If they’re using spend-based estimates, the data can’t be used for credible marketing or compliance.
- “What percentage of your fleet is non-diesel?” Don’t settle for somebody trialling their first electric truck. You’ll need scale to make a sizeable dent in your Scope 3 figures.
- “Are your reports verifiable?” Can they prove they’ve saved the fuel they claim to? You need them to be able to present data that’s audit-ready.
These queries aren’t just theoretical. By utilising FSEW’s GreenFlow system, Rockwool was able to replace industry averages with primary data.
When they needed to cut carbon in their construction supply chain, Rockwool partnered with us, and we provided them with primary data from electric and biomethane trucks. This allowed them to move from calculating estimates to verified carbon reporting, securing their position as a sustainability leader.
Partner with the UK’s first diesel-free freight operator
plan that lowers your emissions moving forward. The greatest risks for logistics in 2026 are analysis paralysis and the fear of greenwashing, but these can be avoided by partnering with a credible logistics provider who practice what they preach.
FSEW is the freight decarbonisation specialist. Our GreenFlow solution provides auditable, primary data from our 100% diesel-free, biomethane, and electric fleet. We give partners like Tesco, Rockwool, and Siderise the verifiable data they need to make confident, public net-zero claims, and we can do the same for you, too.