This document establishes a common methodology for the calculation, allocation and declaration of Greenhouse gases (GHGs) as well as air pollutant emissions related to any parcel delivery service.

It only covers a part of the entire retail value chain. The retail value chain usually consists of creating the product, storing the inventory, distributing the goods and making the product available for consumers.

This document includes only the distribution of goods but considers the entire value chain of the parcel transportation process flow, namely the collection and delivery rounds, the trunking and the operations due to processing and the physical handling of parcels. See Figure 1 below for a graphical illustration.