The standard is moving
to measurement.
The international standard for carbon accounting is sharpening — from estimates to measurement, and to the paid-freight boundary of "who paid for the transport." It is where LCS has stood from the start.
The following is a summary based on public materials; the GHG Protocol revision is in progress (draft, not final).
Paid freight and measurement are already the rules.
Paid freight = the boundary
The GHG Protocol splits transport emissions by "who paid the freight." The transport a shipper paid for is the exact boundary of that shipper’s Scope 3 (Category 4) — the test is payment, not asset ownership.
Measurement is preferred
ISO 14083 (the logistics carbon standard) names primary data — directly measured values — as the "preferred data type." Estimation factors are a last resort. The DTG reading at 1-second resolution is exactly that primary data.
Well-to-Wheel
ISO 14083 puts the whole Well-to-Wheel path — not just burning the fuel (TTW) but producing and delivering it (WTT) — inside the boundary. LCS calculates on exactly that boundary.
The standard is moving our way.
The GHG Protocol Scope 3 Standard is being revised for the first time since 2011. It isn’t final yet, but the direction is clear — strip out estimates, surface measured and primary data.
Data-tier disclosure
ProposalThe draft proposes disaggregating emissions by data type (measured/specific vs spend-based) for disclosure. Numbers leaning on estimates become visible.
Well-to-Wheel for transport
ProposalThe technical working group (Nov 2025) proposed that reporters "shall" account for Well-to-Wheel emissions in transport categories. SBTi already requires WTW for transport.
Allocation restriction
ProposalRestricting corporate-level aggregate data of diversified logistics firms from being allocated to shippers — pushing toward shipment- and leg-level granularity.
95% completeness
ProposalClosing the loophole of excluding a whole category as "insignificant," with a proposed 95%-inclusion / 5%-exclusion completeness rule.
The above are GHG Protocol technical-working-group revision proposals (draft), ahead of public consultation and final adoption. Timing and content may change.
You don’t have to wait for the revision.
Parallel regulations already require primary/measured data. Before the standard finalizes, the market moves first.
Screen all 15 Scope 3 categories + disclose the "share of emissions calculated with primary data." Live for large EU companies.
Prioritizes direct measurement > specific activity data > verified data.
Reports Scope 3 in conformance with GHG Protocol (FY2026 data → 2027 reporting, planned).
Expanding measured embedded-emissions requirements, penalizing defaults (definitive regime from Jan 2026).
Today, most of it is estimated.
of companies use supplier-specific emission factors (SBTi 2023 survey, n=230)
of a sample calculated Scope 3 with secondary (estimated) data (WRI/CDP 2022)
average deviation of spend-based estimates from actual emissions (2025 industry study, cited)
Sources: SBTi 2023 · WRI/CDP 2022 · industry-cited figure. LCS closes this gap with measured primary data at the vehicle.
Where the standard is heading, we already stand.
LCS splits paid freight by measurement (the who-pays boundary), reads at the vehicle every second (primary data), calculates Well-to-Wheel (ISO 14083), and is verified by SFC GLEC Tool accreditation (). What the standard is moving to require, we already do.
Verification — certificates & method →Move to measurement before the revision.
In 30 minutes we map your regulatory exposure and your path to measurement.