A Digital Management Guide for Greenhouse Gas Emission Data of Logistics Enterprises

Background and Technological Evolution Analysis of Standard Development

Against the backdrop of global efforts to address climate change and the in-depth advancement of China's "dual carbon" goals (carbon peaking and carbon neutrality), the energy consumption and greenhouse gas emissions of the logistics industry, as a fundamental and strategic industry of the national economy, are receiving increasing attention. Traditional manual, paper-based, or isolated carbon emission data management methods are no longer sufficient to meet the modern management needs of accurate accounting, real-time monitoring, scientific decision-making, and transparent disclosure. The release of GB/T 46808—2025, "Guidelines for Digital Management of Greenhouse Gas Emission Data of Logistics Enterprises," marks a new stage in carbon emission management in my country's logistics industry, with data-driven approaches at its core.

The development of this standard is an inevitable result of the integration of technological evolution and management concepts. Technically, the maturity of next-generation information technologies such as the Internet of Things (IoT), big data, cloud computing, and Geographic Information Systems (GIS) has made it possible to collect, transmit, and process massive, multi-source, and dynamic carbon emission data.

At the management level, the concept of "digital management," derived from GB/T 23031.2—2023 "Implementation Guidelines for Industrial Internet Platform Applications Part 2: Digital Management," is introduced, emphasizing the leap from data to value through the connection of data chains. Based on existing accounting standards (such as GB/T 32150 and WB/T 1135—2023), this standard extends forward to the data management process and backward to the application and display of data, constructing a full-chain guiding framework covering "data source - management process - value application," which is an important supplement and upgrade to the existing carbon emission management system. The standard begins by defining two core concepts. The definition of "greenhouse gases" follows that of WB/T 1135—2023, explicitly including carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), and hydrofluorocarbons (HFCs), providing a clear scope for logistics companies to identify emission sources. Particularly noteworthy is that, in addition to CO₂, CH₄ and N₂O from diesel vehicle exhaust during logistics transportation, as well as HFCs from refrigerant leaks in cold chain logistics, are all included in the accounting scope, reflecting the comprehensiveness of the accounting. "Digital management" is the core of this standard. Its definition emphasizes three key points: first, it is based on new-generation information technology and modern management methods; second, it is a process of achieving extensive data aggregation, integration optimization, and value mining; and third, it aims to achieve data sharing, business collaboration, and management optimization. This positioning elevates digitalization from a simple tool to a strategic management paradigm, requiring enterprises not only to implement systems but also to transform their models and processes. In the **General Principles** section, the standard proposes four basic principles: **Strategy First:** Enterprises should develop a dedicated digital management strategy and incorporate it into their overall development plan. **Clear Purpose:** The aim is to achieve accurate and rapid data collection, correction, transmission, application, and display, ultimately serving emission reduction decisions. **Management Principles:** Adhering to the principles of data integrity, availability, security, and traceability is the cornerstone of ensuring data quality and credibility. **System Construction:** Enterprises are encouraged to establish integrated digital management information systems. These systems should include at least five functional modules: accounting, target management, activity data monitoring, emission factor database, and carbon reduction performance management, forming a closed-loop management tool.

---

Detailed Explanation of Greenhouse Gas Emission Source Identification and Data Requirements

Chapter 5 of the standard systematically outlines the greenhouse gas emission sources across the entire logistics chain and, for the first time, clearly distinguishes between "self-operated" and "outsourced" activities, which is crucial for modern logistics companies with complex supply chains. The system boundary diagram (Figure 1) visually illustrates the coverage area.

The key data required for various emission sources can be summarized in the table below. Enterprises can design data collection forms and system fields accordingly:

Activity Category	Emission Source Type	Key Data Items (Example)	Difficulties and Key Points in Data Acquisition
Self-operated Transportation and Delivery	Fossil Fuel Combustion (CO₂, CH₄, N₂O)	Fuel Consumption, Lower Heating Value, Mileage, Vehicle Type, Fuel Type, Emission Standard, Corresponding Emission Factor, Global Warming Potential (GWP)	Mileage needs to be combined with driving recorder data and business documents; CH₄ and N₂O factors need to be dynamically matched according to vehicle type, fuel type, and national standards.
	Exhaust Gas Purification (Urea)
Urea Consumption, Urea Purity, Carbon Content Conversion Factor	A frequently overlooked emission source; a urea addition record log must be established.
Refrigerant Leakage (HFCs)	Refrigerant Charge, Replenishment, Recovery, GWP Value	Data relies on standardized equipment maintenance and refrigerant management records and is a key focus of cold chain logistics accounting.
Self-operated Loading, Unloading, and Warehousing, etc.	Net Purchased Electricity/Heat	Electricity/Heat Consumption, Corresponding Emission Factor	Electricity factors should adopt the latest national power grid average emission factor published by the relevant national authorities to ensure longitudinal comparability.
Outsourced Activities	Fossil Fuel Combustion, etc.	Transportation Quality (ton-kilometers), Transportation Mileage, Agreed Emission Factors	Data relies on supplier provision. The standard recommends cross-validation using proprietary business documents, which is crucial for controlling the quality of supply chain emissions data.
Packaging Material Use	Hidden Carbon Emissions	Packaging Material Types, Specifications, Usage, Emission Factors	Involves life cycle concepts. Factor data may come from databases or supplier declarations; the reliability of data sources must be carefully considered.

As can be seen from the table, the standard requires data that includes both **activity level data** (such as consumption and mileage) and **emission factor data**.

Enterprises need to establish or access a dynamically updated, categorized "emission factor database," which is a prerequisite for accurate accounting. The standard clearly requires enterprises to equip themselves with necessary energy metering instruments and configure them in accordance with GB/T 44854—2024. This means that: For fuel consumption, calibrated fuel flow meters or fuel dispensers should be used, rather than relying solely on tank readings or invoice statistics. For electricity consumption, critical loads should be equipped with electricity meters and power transformers to achieve separate metering. For the cold chain环节, it is necessary to use monitoring equipment such as thermometers and temperature transmitters to indirectly support energy consumption and refrigerant management. A practical case study: A large express delivery company installed IoT sensors and GPS on all its trunk transportation fleets to collect real-time data on vehicle fuel consumption, speed, mileage, idling time, etc., and automatically upload the data to the cloud platform. Simultaneously, smart meters were installed in key power-consuming units such as unloading platforms and automated sorting lines in the distribution center to achieve minute-level data collection of electricity consumption. This allows the company to accurately calculate the carbon emission intensity of each package and each route. 6.2 Data Correction: Ensuring Data Accuracy and Reliability The correction process is the core of improving data quality. The standard proposes two key methods: Emission Factor Correction: A simple average factor cannot be used. For example, calculating the CH₄ emissions of a China VI diesel truck and a China IV diesel truck requires using factors corresponding to the emission standards, necessitating a sophisticated classification and mapping capability in the background factor library.

Business Document Cross-validation: For outsourced transportation, if a supplier claims carbon emissions of X tons for a certain route, logistics companies can use their own system's cargo weight and transportation distance data, combined with industry benchmark factors, to estimate and verify the reasonableness of the supplier's data. This is an important means of managing supply chain carbon emissions and preventing "greenwashing."

6.3 Data Transmission and 6.5 Data Presentation: Security and Visibility

The standard emphasizes the security of data transmission and storage, and the encryption of commercially sensitive information. In terms of technology selection, blockchain technology can be used to achieve data tamper-proofing and traceability, or privacy computing technology can be used to complete joint analysis without exposing the original data.

At the data presentation level, the standard encourages the integration of Geographic Information System (GIS) technology. For example, companies can develop "carbon emission heat map" dashboards, displaying the carbon emission intensity of each warehouse and transportation route in real time on a national or regional map using different color depths, quickly identifying "emission hotspots." Simultaneously, customer-facing portals or apps can provide a "carbon footprint" query function for cargo transportation and intelligently recommend lower-carbon "multimodal transport" or "nighttime delivery" solutions, translating emission reduction into tangible green service value for customers. 6.4 Data Application: From Accounting to Management Data application is the ultimate goal of digitalization. The standard specifies that data should be applied to: Accounting and Reporting: Strictly adhere to WB/T 1135—2023 for accounting and retain complete reports for at least 5 years to meet potential future verification and audit requirements. Business Optimization: Analyze the carbon emission differences among different vehicle types, routes, and driving behaviors to optimize fleet configuration, route planning, and driver assessment schemes. Performance and Disclosure: Establish internal carbon reduction KPIs and use them to prepare ESG or sustainability reports to address investor and public concerns. Green Supply Chain Management: Use carbon emission data as a key indicator for evaluating and selecting suppliers to promote emission reduction across the entire supply chain. Implementation Support System Recommendations: Chapter 7 of the standard provides "soft" support guidelines for implementation, which are no less important than technical specifications. 7.1 Organizational Support: Clarify Responsible Entities: Enterprises should establish a dedicated carbon emission data management department or position (such as a "Carbon Data Management Department" or "Sustainable Development Data Specialist"). This position's responsibilities extend beyond the original scope of IT or environmental departments, spanning multiple fields including data technology, environmental science, logistics operations, and corporate management. It is responsible for coordinating the entire data lifecycle management, maintaining the factor database, conducting data analysis, preparing reports, and empowering business departments. Regular training for relevant personnel on carbon accounting rules, data system operation, and data analysis methods is crucial. 7.2 Institutional Safeguards: Establishing Management Regulations Enterprises should formulate a "Digital Management System for Greenhouse Gas Emission Data" as their internal "basic law." The system should at least cover: Objectives and Responsibilities: Clearly define the short-term and long-term objectives of digital management, and delineate the responsibilities and powers of management, data departments, business departments, and IT departments. Data Management Processes: Detail the methods for collecting data from various emission sources (e.g., automatic or manual collection), collection frequency, and approval and review processes. Facility and Equipment Management: Specify the procedures for the procurement, installation, calibration, and maintenance of measuring instruments to ensure the accuracy of data sources. Archives and Security Management: Specify data storage formats, backup strategies, access permissions, encryption requirements, and emergency plans to ensure the security and compliance of data assets.

---

Standard Implementation Path and Outlook

For enterprises planning to implement this standard, it is recommended to follow the path of "planning-pilot-promotion-optimization":

1. Diagnosis and Planning: Compare with the standard to assess the existing data foundation, system gaps, and management processes. Develop a phased implementation roadmap, clarifying the priority emission sources to be covered (e.g., starting with in-house fleets and large warehouses) and system functions.
2. Pilot Construction: Select a typical transportation route or a pilot warehouse, deploy necessary metering equipment, build a minimum viable product (MVP) digital management module, and run the entire process from data collection to application display.
3. Comprehensive Promotion: Based on pilot experience, improve technical solutions and management systems, and promote it to the entire company and all business scenarios. Focus on solving the problems of data acquisition for outsourced activities and data integration across multiple systems.
   Continuous Optimization: Deeply integrate carbon emission data into operational decisions, customer service, and strategic planning, leveraging data analysis to continuously discover new emission reduction opportunities and iteratively upgrade the management system. The release and implementation of GB/T 46808—2025 will powerfully promote the standardization, refinement, and intelligentization of carbon emission management in China's logistics industry. It is not only a compliance guide but also a strategic tool for enterprises to improve operational efficiency, build green brands, address new trade barriers such as carbon tariffs, and obtain green financial support. With the potential inclusion of transportation and other industries in the future national carbon market, and the increasingly stringent international supply chain carbon responsibility requirements, companies that proactively plan and solidly implement this standard will gain a significant competitive advantage in the new green and low-carbon arena.