For an emissions result to be interpreted, readers need to understand the activities and assumptions behind it. Build report fields from the customer request and applicable methodology; do not treat this list as a standard requirement.
Scope and boundary
State period, routes, transport modes, parties included and activities counted. If cooling, transfers or empty running are in scope, show them with the method.
Data and method trail
Identify sources for fuel, distance, load and activity data; cite factor references; describe allocation and estimation methods. Distinguish primary data from default values.
Results and comparison. Explain the total and denominator or functional unit used. For period comparisons, make changes in method, scope or data visible and archive calculation files.
If a customer requests reporting against a standard, check applicable clauses, version and verification expectations in the current primary text.

