Category 3: Indirect GHG emissions from transportation

3 類別：運輸間接溫室氣體排放

B.4.1 Summary B.4.1 摘要

GHG emissions occur from sources located outside the organizational boundaries. Those sources are mobile and are mostly due to fuel burnt in transport equipment. If relevant, the category also includes emissions associated with:

— refrigeration gas leaks (e.g. chilled transport, air conditioner);

— upstream emissions arising from fuel generation and fuel transportation/distribution;

— construction of the transport equipment (vehicle and infrastructure).

溫室氣體排放源來自於組織邊界之外的來源。這些來源是流動的，主要是由於運輸設備中燃燒的燃料。如果相關，此類別還包括與以下排放相關的排放： 

— 冷凍氣體泄漏（例如：冷藏運輸、空調）；

— 燃料生成和燃料運輸/分配引起的上游排放； 

— 運輸設備（車輛和基礎設施）的建造。

This category includes transport for persons and goods, and for all modes (rail, maritime, air and road). If transport equipment is owned or controlled by the organization, the emissions shall be taken into account in category 1 (B.2) as direct emissions.

此類別包括人員和貨物的運輸，以及所有模式（鐵路、海運、航空和道路）。如果運輸設備是由組織擁有或控制，則應將排放計入類別1（B.2）作為直接排放。

Options for quantification methodologies: According to the consolidation approach chosen by the organization, emissions from leased vehicles could be reported either in this category or in the category for indirect GHG emissions from services used by an organization (B.5.3).

量化方法的選擇：根據組織選擇的合併方法，租賃車輛的排放可以報告在此類別或組織使用的服務間接溫室氣體排放類別（B.5.3）中。

EXAMPLE When the reporting organization is leasing the fleet (as the lessee):

— if financial control approach is chosen, then fleet emissions are reported as indirect;

— if operational control approach is chosen, then fleet emissions are reported as direct.

In respect to which option is chosen, attention should be paid to omission or double counting issues.

NOTE Aircraft GHG emissions under certain circumstances in high altitudes have additional climate impacts as a result of physical and chemical reactions with the atmosphere. For more information on GHG emissions from aircraft, see IPCC guidelines[15].

例子：當報告組織作為承租人租賃車隊時： 

如果選擇財務控制方法，則車隊排放應報告為間接排放；

如果選擇操作控制方法，則車隊排放應報告為直接排放。

在選擇哪種選項時，應注意省略或重複計算的問題。

備註：在高空環境下，某些情況下飛機的溫室氣體排放會因與大氣的物理和化學反應而產生額外的氣候影響。有關飛機的溫室氣體排放的更多信息，請參見IPCC指南[15]。

B.4.2 Examples of subcategorization and identification of associated sources and sinks

B.4.2 子類別的例子和相關來源和滙

a) Emissions from upstream transport and distribution for goods, which are emissions from freight services that are paid for by the organization.

a）貨物上游運輸和分銷的排放，這些是組織支付的貨運服務的排放。

Options for quantification methodologies: Missions could include either the latest transport activity from the supplier to the organization, or all transport activities throughout the supply chain.

量化方法的選擇：排放可以包括從供應商到組織的最新運輸活動，也可以包括整個供應鏈中的所有運輸活動。

In respect to which option is chosen, attention should be paid to the interaction with the category for indirect GHG emissions from products used by an organization (B.5) (namely omission or double counting issues).

在選擇哪種選項時，應注意與組織使用產品間接溫室氣體排放類別（B.5）的互動（即省略或重複計算的問題）。

Figure B.1 illustrates the example of a double counting issue between categories.

圖B.1說明了類別之間重複計算問題的例子。

NOTE Adapted from ISO/TR 14069:2013, Figure 3.

Figure B.1 — Example of double counting issue between categories

圖B.1 - 類別之間重複計算問題的例子

b) Emissions from downstream transport and distribution for goods are emissions from freight services that are due to the first purchasers or other purchasers throughout the supply chain but not paid for by the organization.

As for upstream transport and distribution for goods, the same options for quantification methodologies apply.

b）貨物下游運輸和分銷的排放是由供應鏈中的第一個購買者或其他購買者支付的貨運服務的排放，而不是由組織支付。

對於貨物上游運輸和分銷，相同的量化方法選擇適用。

c) Emissions from employee commuting, including emissions related to the transportation of employees from their homes to their workplaces. Telecommuting may incur a greater use of energy for heating or cooling from part of the employee’s energy consumption at home and thus could be considered in this subcategory.

c）員工通勤的排放，包括與將員工從家到工作場所的交通相關的排放。遠距工作可能會導致員工在家中使用更多的能源來加熱或冷卻，因此可能被考慮納入此子類別。

d) Emissions from client and visitor transport, including emissions associated with the travel of clients and visitors to the reporting company’s facility.

d）客戶和訪客交通的排放，包括與客戶和訪客前往報告公司設施相關的排放。

e) Emissions from business travel mainly due to fuel burnt in mobile sources of combustion. Hotel nights might be included when linked to the business travel, i.e. a stay over for flight connections, when attending a conference or for other business purposes. The indirect emissions generated during the journey should also be included, if such data are available and significant.

e）商務旅行的排放，主要是由於燃燒流動燃料源所致。當與商務旅行相關聯時，酒店住宿晚數也可能包括在內，例如為了轉機而停留、參加會議或出差等其他商務目的。如果有這樣的數據可用且重要，旅途中產生的間接排放也應包括在內。

Emissions from upstream transport and distribution for goods, which are emissions from freight services that are paid for by the organization.

Options for quantification methodologies: Missions could include either the latest transport activity from the supplier to the organization, or all transport activities throughout the supply chain.

In respect to which option is chosen, attention should be paid to the interaction with the category for indirect GHG emissions from products used by an organization (B.5) (namely omission or double counting issues).