how do I calculate emissions from transport and logistics

Transport usually falls under scope 3, not scope 1

You usually report emissions from transport and logistics as part of scope 3, unless the vehicles are owned or leased by the company itself — in that case they fall under scope 1. This distinction is precisely where many respondents stumble: own trucks and company cars are direct emissions (scope 1), but purchased transport — a freight forwarder, a parcel service, a subcontractor who drives — is emissions in the value chain (scope 3). For transport by third parties, there is often a further division: upstream (incoming goods, from supplier to you) and downstream (outgoing goods, from you to customer). Both fall under scope 3, but in different categories.

If you do not have fuel data from your transport provider, that is not a problem in itself: many customer questionnaires accept an estimate based on distance and weight, or a statement that the data is not yet being collected. What you need to watch out for is double counting: if your own vehicle fleet is already in scope 1, it should not appear again in scope 3 upstream or downstream. This approach aligns with how you customer asks about scope 1 2 and 3 emissions, how do I fill that in correctly already answer: first determine the source of the trip, then the scope.

Where this appears in the standards

The classification own vehicle fleet = scope 1, purchased transport = scope 3, comes from the GHG Protocol classification. The VSME basic module of EFRAG, the reporting standard for unlisted SMEs, asks in its climate section for emissions to be reported per scope and aligns with that same GHG classification; an estimate where data is missing is permitted, provided you state that it is an estimate.