Scope 3 Emissions Reporting

Scope 3 Category 7 reporting from real journey data, not surveys.

RideTandem delivers audit-ready Scope 3 Category 7 (Employee Commuting) emissions reporting based on actual journey data. Every trip on our shuttles is logged, emissions-factored using DEFRA/BEIS (UK) or UBA (DE) coefficients and mapped to the GHG Protocol. Outputs are export-ready for CDP, CSRD, SECR and UK SDS.

GHG Protocol-aligned DEFRA/BEIS factors CDP / CSRD / SECR-ready B Corp certified

The disclosure picture

Commuting is the footprint most employers can't yet measure.

70%+
of a typical corporate carbon footprint sits in Scope 3, outside direct operations
10-30%
of Scope 3 can be Category 7, Employee Commuting
IFRS S2
the basis for Scope 3 disclosure under the new UK Sustainability Disclosure Standards
FRC / IFRS Foundation, 2025 - source to confirm
210t
of CO₂ offset in 12 months by a single RideTandem client
2 Sisters Food Group client data

Definition

What is Scope 3 Category 7?

Scope 3 covers the indirect greenhouse gas emissions across a company's value chain. Category 7, Employee Commuting, is the emissions from staff travelling between home and work. Under the GHG Protocol it is reported separately - and for many employers it is one of the larger, least-measured parts of the footprint.

UK-listed companies are moving to Scope 3 disclosure under the UK Sustainability Disclosure Standards (aligned to IFRS S2), while EU operators report under CSRD. Most reporters still rely on survey-based estimates - which auditors increasingly flag as a weak point, because they are prone to response bias, sample error and year-on-year comparability problems.

  • Survey bias is a known accuracy issue. Self-reported commuting habits drift between respondents and reporting years, so the number is hard to defend. GHG Protocol data-quality tiers
  • Auditors are pushing back on estimates. As Scope 3 assurance tightens, estimated Category 7 figures attract more scrutiny than measured ones. Big-four sustainability assurance commentary, 2024 - source to confirm
  • Regulation is converging on mandatory Cat 7. CSRD, UK SDS and SECR are all moving commuting emissions from optional to expected. EU CSRD + UK FRC
  • Low-tier data costs disclosure points. Frameworks such as CDP reward higher-quality, primary data over estimates. CDP scoring methodology, 2024 - source to confirm
A RideTandem Scope 3 emissions report breaking down employee commuting by category
RideTandem B Corp sustainability reporting materials

What it unlocks

What should journey-based Scope 3 reporting deliver?

Six things you get from real trip data that a commuter survey can't give you.

  • Defensible in assuranceA trip-level log plus a clear methodology stands up to your auditor.
  • CSRD / SECR / UK SDS-readyStructured exports formatted for each disclosure framework.
  • Like-for-like year on yearNo survey methodology drift, so trends are genuinely comparable.
  • Granular by site, route, monthDrill into exactly where the commuting footprint sits.
  • Included with the serviceNo separate survey programme to commission and run each year.
  • Survey add-on for the restOptional module covers non-shuttle employees, clearly flagged as estimates.

How it works

How RideTandem's Scope 3 reporting works.

Every shuttle journey becomes a defensible data point - from the moment a rider boards to the figure that lands in your disclosure.

The RideTandem Client Hub showing monthly CO2e trends and per-site emissions breakdown
  1. 1

    Log every trip

    Distance, vehicle specification and fuel type are recorded automatically for each journey - no survey forms, no recall.

  2. 2

    Apply emissions factors

    We apply DEFRA/BEIS factors for UK routes and UBA factors for German routes, updated annually and vehicle-specific.

  3. 3

    Map to GHG Protocol Cat 7

    Trips are aggregated by site, route, vehicle and month, then mapped to Scope 3 Category 7, Employee Commuting.

  4. 4

    Export to your framework

    Structured outputs export to CDP, CSRD, SECR and UK SDS templates, ready for your assurance team.

Comparison

How does real journey data compare to a commuter survey?

Measure RideTandem real data Survey estimate Source / basis
Audit defensibilityHighLow (a known weak point)GHG Protocol data-quality tiers
Response biasNoneHighSurvey-methodology research
Year-on-year comparabilityHighVariableISO 14064 principle
Cost of acquisitionIncluded with the serviceSeparate programmeRideTandem pricing
CDP disclosure score impactTier 1-2 dataTier 3-4 dataCDP scoring methodology

More than 210 tonnes of CO₂ offset, with more than 32,000 car journeys replaced in just 12 months.

Leading UK food manufacturer
2 Sisters Food Group
See more client results
CO₂ offset in 12 months
210tonnes
Car journeys replaced
32kand counting
Reporting basis
Cat 7real journey data

FAQ

Scope 3 emissions reporting, frequently asked questions

The data is prepared to an audit-ready standard, following GHG Protocol and DEFRA/BEIS guidance. External assurance is performed by your own auditor or sustainability consultant - we provide the full methodology and the underlying trip data to support it.

DEFRA/BEIS (the UK Government GHG conversion factors) for UK routes, and UBA factors for German routes. Both are vehicle-type-specific and updated annually.

The service captures actual journeys made on RideTandem buses. For wider commuting coverage we offer an optional survey module for non-shuttle employees, clearly labelled as estimates in the audit trail so the two data types are never confused.

Yes. Exports are structured to match CDP, CSRD, SECR and UK SDS reporting templates, so the figures drop into your submission rather than needing to be reworked.

As far back as we have operated your service. For new clients, the baseline year starts at go-live, unless you have prior survey data you'd like us to incorporate.

Upgrade your Scope 3 disclosure.

Move from a survey estimate to audit-ready, real journey data. Tell us your sites and headcount and we'll show you what your Category 7 number could look like.

Upgrade your Scope 3 data Back to What We Do
GHG Protocol-aligned · No-obligation · UK & Germany