Corporate footprint vs. GLEC: differences and connections

The corporate footprint covers everything. GLEC covers only logistics — but in far greater depth. Understanding how they fit together is key to reporting correctly under CSRD and SBTi.

What each one measures

	Corporate Footprint	GLEC
Scope	EVERYTHING your company does	Only logistics activity
Examples	Offices, employee travel, purchases, waste, transport…	Freight transport and warehouses
Primary unit	Total kg CO₂e	Tonne-kilometre (tkm)
Purpose	Report your total impact as a company	Calculate and report emissions to customers for their shipments

How they relate

CORPORATE FOOTPRINT (everything)
    │
    ├── Offices, electricity, water…
    ├── Employee travel
    ├── Purchases and suppliers
    │
    └── LOGISTICS (this is where GLEC fits)
            ├── Freight transport
            └── Hubs / warehouses

GLEC is one “piece” within your corporate footprint, but with specialised methodology for logistics.

The three scopes in both methodologies

Scope	Corporate Footprint	GLEC (logistics)
1	All your fuels and direct emissions	Only fuel from your own fleet or owned hubs
2	All your electricity	Only electricity from your owned hubs
3	Your entire value chain	Subcontracted transport + external hubs + fuel production

Own fleet vs. subcontracted fleet

Fleet type	Where it appears in GLEC	What is measured
Own fleet	Scope 1 + Scope 3	Scope 1: combustion (TTW) → what comes out of the exhaust
		Scope 3: fuel production (WTT) → extracting and refining the oil
Subcontracted fleet	Scope 3	All together (WTW) → uses the GLEC emission factor for the vehicle × tkm

Practical example:

Your own truck consumes 100 litres of diesel:
  → Scope 1 (TTW): 100 L × 2.63 = 263 kg CO₂e
  → Scope 3 (WTT): 100 L × 0.80 = 80 kg CO₂e

Subcontracted truck travels 1,000 tkm:
  → Scope 3 (WTW): 1,000 tkm × 0.05 kg/tkm = 50 kg CO₂e

Owned hubs vs. subcontracted hubs

Hub type	Where it appears in GLEC	What is measured
Owned hub	Scope 1 + Scope 2	Scope 1: gas, heating oil from boilers…
		Scope 2: purchased electricity
Subcontracted hub	Scope 3	Uses an intensity factor (g CO₂e per tonne handled)

Example:

Your own warehouse:
  → Electricity: 10,000 kWh × 0.25 = 2,500 kg CO₂e (Scope 2)
  → Gas heating: 500 m³ × 2.0 = 1,000 kg CO₂e (Scope 1)

Subcontracted warehouse (you handle 100 tonnes):
  → 100 t × GLEC factor (e.g., 5 g/t) = 500 kg CO₂e (Scope 3)

Vehicles that do NOT appear in GLEC

Vehicle	Included in GLEC?	Where it goes
Delivery trucks	Yes	GLEC
Sales reps’ cars	No	Corporate footprint (Scope 1)
Maintenance vans	No	Corporate footprint (Scope 1)
Warehouse forklifts	Depends	If in a logistics hub → GLEC (within the hub)
Rental cars for business travel	No	Corporate footprint (Scope 3)

The simple rule:

If the vehicle moves customer goods → GLEC If the vehicle does something else → General corporate footprint

Visual summary

┌─────────────────────────────────────────────────────┐
│             CORPORATE FOOTPRINT                     │
│                                                     │
│  ┌─────────────┐  ┌─────────────┐  ┌─────────────┐ │
│  │   Offices   │  │   Employee  │  │  Purchases  │ │
│  │    Cars     │  │   travel    │  │  materials  │ │
│  └─────────────┘  └─────────────┘  └─────────────┘ │
│                                                     │
│  ┌─────────────────────────────────────────────┐   │
│  │              GLEC (Logistics)                │   │
│  │                                             │   │
│  │  Own fleet ────────► Scope 1 + 3           │   │
│  │  Subcontracted fleet ► Scope 3             │   │
│  │  Owned hubs ──────► Scope 1 + 2            │   │
│  │  Subcontracted hubs ► Scope 3              │   │
│  └─────────────────────────────────────────────┘   │
└─────────────────────────────────────────────────────┘