Calculate the journeys people actually make to work. For each travel group, multiply the return distance by commuting days, then use an emission factor with the same distance unit. A shared car must not become two whole cars merely because two colleagues report it. Hybrid work changes the journey count; a standard five-day week can overstate that count.

GHG Protocol places home-to-work travel in Scope 3 Category 7. Its distance-based approach uses travel distance, mode and suitable factors; survey inputs can include attendance patterns and vehicle occupancy. Homeworking emissions are optional within this category. [S1] The group record below is QSE's proposed way to organise the inputs, not a required survey template.

This example concerns employee or third-party travel. Fuel and electricity for vehicles owned or controlled by the reporting company belong in the applicable Scope 1 or Scope 2 accounting and must not be duplicated in Category 7. [S1]

Collect a travel record, not a home-address list

Ask for the reporting month, transport modes, typical one-way kilometres for each mode, actual commuting days and relevant shared-car occupancy. Where a journey has two modes, record two legs rather than classifying the whole trip as the longest mode. Keep business travel out of this worksheet and explain how unusual journeys are handled.

An organisation can let staff report distances themselves and aggregate the results before the sustainability team receives them. This can reduce the personal data needed for the calculation. It does not guarantee anonymity: very small groups, exact working patterns or unusual routes can identify someone. Apply the organisation's privacy process, limit access and avoid publishing identifiable group breakdowns.

A completed fictional monthly calculation

Example COMM-020 covers September 2026 at a fictional 20-person office. All 20 employees supplied usable records, so there is no non-response extrapolation. Within each group, distances and attendance days are the same. The factors are invented teaching inputs: 0.20 kg CO2e per vehicle-km for cars and 0.04 kg CO2e per passenger-km for rail. Do not use these values for a real inventory.

Travel groupDistance calculationIllustrative emissions
8 solo-car commuters; 18 km one way; 12 days each8 × 18 × 2 × 12 = 3,456 vehicle-km3,456 × 0.20 = 691.2 kg CO2e
6 rail commuters; 25 km one way; 8 days each6 × 25 × 2 × 8 = 2,400 passenger-km2,400 × 0.04 = 96.0 kg CO2e
4 commuters sharing 2 cars; 15 km one way; 10 days each2 cars × 15 × 2 × 10 = 600 vehicle-km600 × 0.20 = 120.0 kg CO2e
2 walkers; 2 km one way; 15 days each2 × 2 × 2 × 15 = 120 passenger-km0 for the modelled direct travel operation only

The modelled travel total is 907.2 kg CO2e, or 0.9072 tonnes. Walking is not being described as having no life-cycle impacts. The two people in each carpool travel together for the whole recorded route; a real route with detours, mixed occupancy or only some shared days needs separate journey segments.

The attendance reconciliation is 96 + 48 + 40 + 30 = 214 person commuting-days. This is a coverage check, not an emissions multiplier to apply again. The carpool contributes 40 person-days but only 20 vehicle-days. If its four people were each assigned a whole vehicle, the carpool result would be 240 kg and the total would wrongly become 1,027.2 kg.

Close the record with the limitations attached

Record fieldCompleted fictional entry
Population and coverage20 eligible employees; 20 valid responses; September only
Output907.2 kg CO2e modelled commuting travel; no homeworking calculation
Quality noteSelf-reported distance and attendance; no measurement claim
Factor statusDemonstration values only; replace with documented reporting-year factors
Next actionData owner checks exceptions and factor units before preparing a real inventory result

For real reporting, keep the factor publisher, year, geography, transport class and boundary beside every factor. Check whether the factor is per passenger-kilometre or per vehicle-kilometre before applying occupancy. Dividing a passenger-kilometre factor by occupancy again can undercount. A representative sample may support an estimate for a larger population, but a convenient set of respondents does not automatically represent the people who did not reply. [S1]

What the result cannot prove

A lower commuting estimate does not by itself establish that hybrid working reduced total emissions. Home energy, changed travel patterns and differences in survey coverage can alter that conclusion. Do not subtract all non-commuting days from a previous year's total and call the difference verified savings. If homeworking is included, use a separate, documented approach for additional home energy rather than assigning the household's whole bill to work. [S1]

Start with one month: reconcile people and travel days, inspect the carpool rows, and check every factor's denominator. Publish only the resulting estimate that the evidence supports, together with the coverage and exclusions.

Prepared with AI-assisted research and drafting. Reviewer and Assessor: Laraib Naveed Ahmad.

Additional sources & further reading

  1. S1 · Technical Guidance for Calculating Scope 3 Emissions — Category 7: Employee Commuting

This article is general information. Verify current requirements and seek qualified advice for your specific circumstances.

Reviewer & Assessor

Reviewed by Laraib Naveed Ahmad

Laraib Naveed Ahmad — CEO & Owner, Reviewer & Assessor.

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