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The PMST and Scope 3 Category 7: one dataset, two obligations

The commuting data you collect for the mobility plan is the same data that feeds Scope 3 Category 7, ESRS E1 and CDP. How to collect it once.

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The commuting plan is a mobility obligation, not a climate one — art. 26 does not require a carbon footprint. But the data the plan needs is exactly the data Scope 3 Category 7 needs. Collect it once and it serves both; collect it twice and you will end up with two figures that disagree.

What each one needs

Data point PMST Scope 3 Cat. 7
Main mode per person Modal split, the plan’s core indicator The emission factor to apply
Distance per journey Accessibility analysis, route design Vehicle-km input
Car occupancy High-occupancy measures, art. 28 hierarchy Emissions allocated per person
Journey frequency Shuttle and shift sizing Annual scaling
Site of assignment The per-workplace threshold and per-site chapters Allocation by facility
Season Mandatory: the plan must address peak periods Splitting the inventory by period
Postcode of origin Origin–destination analysis Distance estimation

The overlap is almost total. The plan also needs road safety and willingness-to-change data; the inventory also needs emission factors and a declared methodology.

Design the survey for both from the start

Adding the questions Category 7 needs — occupancy, frequency, distance — costs nothing at design time and everything if you have to re-run the survey. See The mobility survey and the indicator dashboard for the minimum question set and how to run it in Dcycle.

Why put the footprint in the plan anyway

It is not required, but it is the indicator that makes sense of the rest. “Modal split moved 4 points” is a mobility statement; “we avoided 180 tCO₂e” is a business one. It also gives every measure card a comparable impact field, so a shuttle, a carpooling platform and a charging point can be ranked against each other — and it is what the biennial follow-up can show, since modal split moves slowly while tonnes and cost saved do not.

The same data serves three more frameworks

  • GHG Protocol Scope 3, Category 7 — employee commuting
  • CSRD / ESRS E1 — gross Scope 3 by category, and the E1-3 mitigation actions, which is essentially what a measure card is
  • CDP — Category 7 reporting and the emissions reduction initiatives section
  • ISO 14064-1 — indirect emissions from transport

The reverse holds too: if you have been calculating Category 7 for years, most of your plan’s diagnosis already exists.

Declare your boundary in both places, identically

Field crew transport, machinery, inbound raw material logistics and product distribution are not commuting — they belong in Categories 4, 9 or Scope 1. State the boundary the same way in the plan and in the inventory methodology, so the two figures reconcile when someone compares them.


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