A logistics indicator depends on which activities and period it covers. A total for fuel or packaging alone cannot compare performance when business volume changes.
Define the boundary and source first
State month or year, depot and route coverage, company vehicles versus outsourced carriers, and whether empty returns are included. Link every field to records such as fuel receipts, meters, dispatch notes or packaging invoices.
If calculating emissions, record the factor source and version and the fuel or energy it applies to. Do not present a carrier's total as your direct consumption; explain how the selected reporting method assigns it.
Alongside totals, give an intensity with a clear denominator, such as fuel per tonne transported or packaging per completed delivery. Specify net or gross load and whether failed deliveries count.
For period comparisons, keep boundary, data source and denominator consistent. If they change, recalculate the earlier period on the same basis or describe the break.

