To compare a last-mile operation, first define its service boundary: which depot and delivery points, vehicles, and operations are included? Short distance alone does not indicate low or high emissions per unit.
For the same period, record route distance, fuel-card or electricity-meter data, delivered parcel or product quantity, stops, and extra trips after failed deliveries. Explain how repeat attempts enter both trip and service-unit counts.
Match the emission factor to energy type, unit, and chosen boundary; verify its location and period fit from the factor source. The denominator may be delivery, parcel, or tonne-kilometre, but keep its definition consistent throughout the report.
Compare routes with similar load profiles and service scope. Measure vehicle refrigeration or depot/transfer energy, or allocate it using a method allowed by the chosen standard; report the allocation assumption with the result.
