Emissions accounting
GHG Protocol · Scope 3 Category 7For employee commuting within Scope 3 Category 7, document the workforce boundary, travel activity, emission factors and evidence gaps. Keep the calculation method and reporting period clear.
Global disclosure baseline
ISSB / IFRS S2Climate-related disclosures draw on a wider picture of the business. Commuting evidence can inform the relevant Scope 3 inputs within that process.
Local reporting context
Use a consistent approach across sites, then consider the reporting entity, jurisdiction, materiality and current requirements in each market.
Climate targets
SBTiWhere commuting falls within an organisation’s science-based target boundary, use a defined baseline and consistent evidence to track progress.