ESG
20 Mai 2026·10 min

GRI 305 and corporate mobility: a practical guide for managers

In practice, few companies today can report Scope 3 emissions related to employee commuting using primary data — most rely on generic estimates based on average distance or region.

With the Carbon Ledger, every bike trip logged in the app becomes a real data line in the company's ESG report, with a methodology traceable back to the emission factor used — the same standard already underpinning GRI 305 applied to individual mobility.