In electric delivery, exhaust, energy use, and emissions accounting are different concepts. Before reporting, define whether vehicle, refrigeration unit, and charging operations are included.

Use a charging-point meter or vehicle telematics for kWh and distance. For refrigeration, use a submeter or verifiable equipment energy record if available; if it shares the battery, state the allocation method and uncertainty.

Record the electricity factor source, geographic coverage, period, and unit. The formula is kWh × kg CO2e/kWh; check whether the factor includes generation and whether it matches the reporting boundary.

For a diesel comparison, apply the same service unit, route boundary, and tank-to-wheel or well-to-wheel approach to both options. Do not claim savings or longer routes without field measurements of refrigeration energy and range impact.