Transportation Sub-Sector
This sector relates to the following sub-sectors: Air Transportation, Automobiles, Marine Transportation, Land Transportation
Land Transportation
Each section below relates to the TPT Disclosure Framework principles of Action and Accountability. The below provides further guidance for sub-elements 4.1 and 4.3. The TPT welcomes comments on this guidance to ensure it is as useful as possible for preparers and users. The text is open for comment until Friday, 24 November. Please select the feedback form at the bottom of the page. The final text will be updated in February.
This sub-sector includes road and rail transportation industries. The Road Transportation industry consists of companies that provide long- and short-haul freight trucking services. Important activities include containerised and bulk freight shipment, including consumer goods and a wide variety of commodities. The Rail Transportation industry consists of companies that provide rail freight shipping and support service. Important activities include shipping containerised and bulk freight, including consumer goods and commodities. Note: The scope of the Rail Transportation industry does not include passenger rail transportation.
1. Enhance infrastructure and technological advancements1, 5, 8, 11
- transition railway lines from diesel propulsion to electricity-driven systems; and
- expand charging and hydrogen refuelling stations specifically designed for transport compatible with long-haul freight, buses, coaches.
2. Increase operational and demand efficiency1, 5, 8
- integration of smart technologies and data analytics to optimise route planning and reduce dead mileage; and
- leverage digital solutions for real-time route adjustments to reduce carbon emissions.
- encourage a modal shift from long-haul trucking to rail to utilise the efficiency of trains for freight movement.
3. Promote renewable energy integration1, 2, 9, 10
- invest in renewable energy solutions for rail and road transportation, including the purchase of off-grid renewable power; and
- install on-site renewable energy power sources.
4. Invest in human capital development8,9
- educate and train drivers and mechanics on eco-driving, maintenance of low-GHG emissions vehicles, and advanced route planning techniques.
- share of low-GHG emissions vehicles out of total vehicles in the entity’s fleet;1
- share of zero carbon vehicles in the subcontracted fleet;12
- total fuel consumed in GJ, and percentage a from different sources;6
- Diesel
- Petrol
- Natural gas
- Renewable (Biofuels / Hydrogen)
- Electricity
- revenue tonne-kilometres (RTK);6
- fleet locked-in emissions;1
- average lifetime of vehicles;1
- emissions intensity expressed as gCO2e per passenger-kilometre for passenger activity and per ton-kilometre for freight activity; 1,2,3,4
- target boundary: SBTi recommends targets should be set on a well-to-wheel basis;10
- Scope 3 categories may include7
- category 1 (purchased goods and services
- Category 11 (use of sold products)
- Category 12 (end-of-life treatment)
- air emissions of the following pollutants:
- (1) NOx (excluding N2O) and (2) particulate matter (PM10)
Land transportation literature
- ACT Incentive, Transport Sector Methodology, 2022
- CDP Worldwide & ADEME, Assessing Low-Carbon Transition: Transport, 2021
- Climate Bonds Initiative (CBI),Land Transport Criteria V2.0 Document, 2022
- Climate Bonds Initiative (CBI), Development of Eligibility Criteria under the Climate Bonds Standard & Certification Scheme, 2022
- IEA, The Future of Rail, 2019
- IFRS, [Draft] Industry-based Guidance on Implementing IFRS S2, 2023
- McKinsey & Company, The Climate Drive: Switch from diesel to electric in rail transportation
- Mission Possible Partnership (MPP), Trucking Transition Strategy, 2022
- North American Council for Freight Efficiency, Guidance Report – Electric Trucks – Where They Make Sense, 2018
- Science Based Targets initiative (SBTi),Transport Science-based Target Setting Guidance, 2021
- World Economic Forum, Pathways to faster adoption of zero-emission trucks, 2021
Your feedback
The TPT welcomes comments on the Sector Summary to ensure it is as useful as possible for preparers and users. The Sector Summary was open for comment until Friday 24 November and, following consideration of the feedback received, will be updated in February. Thank you to the industry experts who provided comments.
