An empty return can still consume fuel; state clearly in the reporting boundary whether it is included.
Separate leg data. By vehicle and trip ID, record loaded and empty distance, fuel or activity data, load and customer stops.
Separate measured from estimated values; include period boundary and data source in the report.
Define the allocation method
State how empty-leg emissions are assigned to trips, loads or customers under the selected accounting method.
If using weight, volume, distance or another key, explain the rationale and apply it consistently across periods.
For multiple loads or routes, the allocation key, source data and calculation step should be traceable.
Measure improvement
Compare loaded and empty kilometres, fuel and transport work on the same scope before and after. Document backload or route-consolidation results with records.
When emission factors or allocation methods change, do not claim improvement without comparing old and new results on a consistent basis.
