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D5.1 Curriculum and

initial training
materials
Curriculum and initial training materials
1
PAGINA VOOR BINNENZIJDE OMSLAG
2
D5.1 Curriculum and
initial training
materials
Curriculum and initial training materials
Due Date: 31/12/2017

Delivery Date: 28/02/2018
Nature: Report
Dissemination Level: Public
Version: V1.8
Lead partner: ZLC
Authors: Beatriz Royo, ZLC
Carolina Ciprés, ZLC
Susana Val, ZLC
William Denous, IRU
Iraklis Stamos, IRU
Roxana Ilie, UNTRR
Internal reviewers: Bonne Goedhart, SFC
Colin Smith, EST
Kerstin Dobers, Fraunhofer IML
External reviewer:
www.learnproject.net
This document has been prepared in the framework of the European LEARN
Project. This project has received funding from the European Union’s Horizon
2020 research and innovation programme under grant agreement No 723984
Document Revision History

Version Date Modifications Introduced
Modification reason Modified Beneficiary Changes Made

by Organization
3
1.0 30/09/2017 Template for the document N/A
1.1 29/12/2017 Compiling partners inputs BR ZLC Partner Text

input and
formatting
1.2 19/01/2018 Internal review WD IRU Text review
1.3 06/02/2018 Latest update and internal review BR, CC ZLC Text and
formatting
1.4 15/02/2018 Final internal review WD IRU Text review
1.5 19/02/2018 Final version BR, CC ZLC Final refinement
1.6 22/02/2018 Internal review KD IML Review
1.7 27/02/2018 Internal review CS EST Review
1.8 28/02/2018 Final version BR, CC ZLC Final review
Table of contents
1. Executive summary ................................................................................................................................................ 5
2. Document objectives and methodology applied ..................................................................................................... 6
3. Identification of knowledge gaps ............................................................................................................................ 7
3.1 Description of the survey ........................................................................................................................................ 7
3.1.1 General Information: ...................................................................................................................................... 8
3.2 Results of the survey ............................................................................................................................................ 12
3.2.1 General Information ..................................................................................................................................... 12
3.2.2 Status of knowledge .................................................................................................................................... 16
3.2.3 Training and education needs ..................................................................................................................... 19
3.3 Other Surveys ...................................................................................................................................................... 24
3.4 Conclusions ......................................................................................................................................................... 25
4. Identifying training material and organizations ..................................................................................................... 26
4.1 Market research and analysis .............................................................................................................................. 26
4.1.1 Organizations offering courses on greenhouse gas emissions accounting ................................................. 26
4.1.2 Format of courses on greenhouse gas emissions accounting ..................................................................... 29
4.1.3 Content of courses on greenhouse gas emissions accounting.................................................................... 34
4.2 Remarks on the study .......................................................................................................................................... 40
4.2.1 Key findings ................................................................................................................................................. 40
4.2.2 Areas of opportunity .................................................................................................................................... 40
5. Develop training material ..................................................................................................................................... 41
5.1 Confronting education needs with existing training courses ................................................................................. 41
5.1.1 Research gaps identified in previous LEARN deliverables .......................................................................... 41
5.1.2 Course structure, contents and formats ...................................................................................................... 42
5.2 Preliminary set of materials .................................................................................................................................. 44
5.3 Exploitation Plan .................................................................................................................................................. 45
6. Summary and outlook .......................................................................................................................................... 46
7. References ........................................................................................................................................................... 47
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1. Executive summary
Within the EU co-funded project LEARN (Logistics Emissions Accounting and Reduction Network) Deliverable 5.1 aims
to analyse and give an overview on the current status of training and education needs of industry with focus on
measuring, reporting and verifying carbon emissions due to logistics and transport activities. Furthermore, a
comprehensive set of courses will be designed to address the identified gaps of current training on GHG emissions
calculation to cover the specific needs of the logistics sector and deepen the knowledge of road transport managers on
this matter. The preliminary draft contents of the first training module will complete this deliverable.
The starting points for identifying the knowledge gaps and education programmes currently available on carbon
emissions accounting were to conduct both a survey and a market research study. The results of these activities were
analysed to provide some necessary background before designing the programme guidelines and defining all the specific
features and contents of the training to be developed (see Figure 1).
Figure 1. Programme guidelines from survey and research market analysis.
More specifically, the survey helped identify the main target audience (middle/top managers) as well as course materials
and formats (webinars, F2F and e-learning courses), which would be the most relevant to use depending of the position
of each individual within a company. The market research provided meaningful information about the current training
demand on carbon footprint accounting as well as on the different features of these available courses. Such a study was
useful to determine several characteristics of the training programme to be developed (duration, entry requirements,
etc.). Concerning the course materials, both analyses helped defining the main modules and their contents. A first
module will tackle the definition of GHG emissions measurements and calculation tools;, another module will help
participants understands the requirements of the GHG inventory verification and a third module will guide attendees to
formulate a strategic understanding of the risks and opportunities generated by a changing environment on their ability to
do business.. For developing the first module’s content, some of the research gaps identified in previous LEARN
deliverables were also considered. In particular, this module aims at removing one of the principal obstacles to a reliable
calculation of carbon emissions along the supply chain: the level of quality and granularity of the data to be collected.
One of the solutions envisaged in D3.2 is to address how to collect and report data through the participation of a data
warehouse run by a third party. There are several European projects involved in the development of such solutions such
as SELIS, NEXT TRUST and AEOLIX. However, the lack of awareness and capacity management hampers this process
justifying the development of training materials covering these particular aspects. Moreover, a better understanding and
appreciation of data quality which covers accuracy, precision, reliability and comparability is crucial to develop relevant
training materials on carbon emissions accounting and to improve the energy efficiency of the logistics chain. More
efficient logistics operations would foster a significant reduction of costs and attract investors with environmental
concerns.
The second module mentioned above will provide a detailed training on how to implement the ISO 14064-3 standard and
will also include specific examples linked to the contents covered in the first module. The third module will support senior
executives to understand their personal obligations to ensure compliance, create a roadmap for strategy implementation,
understand how to improve environmental performance and align sustainability and CSR with a business strategy. Both
modules will require prior attendance to the first module or equivalent training. Finally, the first module covers
expectations from a general audience while the two latest are more oriented towards managers and environmental/CSR
specialists.
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2. Document objectives and
methodology applied
The LEARN project empowers business to reduce their carbon footprint across their global logistics supply chains.
Logistics emissions measurement, reporting and verification (MRV) is improved and accelerated by LEARN in four ways
(Figure 2):
provide support to companies through guidance, training and education, and develop a blueprint for a label
test and validate with companies the practical applicability of emissions Measurement, Reporting and
Verification (MRV) and a label in complex multi-modal logistics settings
promote and facilitate supportive policy and research
develop and involve a LEARN multi-stakeholder network to maximize business uptake of carbon accounting
and reduction
Figure 2: Objectives and structure of the LEARN project
An important step towards the emission reduction and research gaps response is to increase the awareness of the
logistics and transport community on the environmental impact of their activities. The LEARN work package on training
and education aims at providing this knowledge. The method used for developing the course is a combination of the
ADDIE model and the AGILE approach. Both are instructional system design (ISD) frameworks that many instructional
designers and training developers use, especially for e-learning contents. The former is widely used while the second is
gaining traction with instructional designers.
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Figure 3. ADDIE model (own source) vs AGILE model
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https://www.slideshare.net/chrisking/sra-agile-presentation-final-v1print
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The table below highlights the similarities and differences of the ADDIE and AGILE approaches.
ADDIE Model AGILE Model

Content – centred: Focus is on creating Learn – centred: Focus is on the learner and
measurable objectives with outcomes and how they engage and interact with the
activities that are in alignment. content.
Linear: Moving from one step to next without Non Linear: An adaptable approach allowing
evaluating as you go along creates longer for collaboration, flexibility, and revising
production time. While it is an iterative throughout. Equates to more cost savings
process, it occurs once the project is done since the revisions are embedded in the 3rd
which can be more costly. phase (iterate & implement).
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Table 1. ADDIE and AGILE methods comparison .
The result of combining both methodologies is a holistic strategy looking at each aspect of designing effective solutions –
learner/content – without narrowing down the focus to one component. Basically, the methodology is based on the
ADDIE phases and content centred but involving the learner and allowing flexibility, adaptability and revising throughout.
This document describes the analysis phase and the initial steps of the design phase. The first phase involves the
studies shown in Figure 1. Both the survey and the market research were crucial exploration studies for identifying the
needs and knowledge gaps and start to design the different modules of a complete course. Moreover, these studies were
essential to develop a preliminary draft with some key features of the training such as the courses’ entry requirements,
the duration, the target audience, components of the content, etc.
This report is organised as follows: Chapter 3 describes the survey and develops an analysis of the results. It also
provides a short summary of similar surveys conducted previously; chapter 4 presents the results of the market research
while chapter 5 confronts the results of the two previous chapters before presenting the course plan and an introduction
to the first module of the training materials.
3. Identification of knowledge gaps

This chapter aims at evaluating the level of knowledge and engagement of stakeholders regarding carbon footprinting. It
also tries to identify the specific aspects of carbon emissions accounting which would require a consolidated training and
the best training formats to teach how to calculate and ultimately reduce GHG emissions. The content is structured as
follows: first, the structure of the survey is explained; then the responses collected are analysed and finally, a short
summary of similar surveys previously conducted in that field is presented.
3.1 Description of the survey

The objective of the survey is threefold: first, find out the level of knowledge regarding GHG emissions accounting in
industry, and more specifically in the transport and logistics sectors; then, identify the most relevant topics to tackle (e.g.
standards, tools, certifications, regulations, etc.) and the preferable training formats to develop; finally, generate a
roadmap of contents and courses defining the main features of the training.
This cross sectional study using Survey Monkey was disseminated to the transport and logistics community across
different countries of the European Union trying to reach as many people as possible. For increasing the participation,
the survey was translated into eight languages (German, Swedish, French, English, Italian, Spanish, Greek and
Romanian).
The questionnaire was developed and administered by ZLC with support from IRU and UNTRR. The target audience
requested to complete the survey was the logistics and transport community, which consisted of manufacturers, logistics
service providers, retailers, public administration, research centres, NGOs and other stakeholders, all within ZLC, IRU
and UNTRR network. Fraunhofer, Conlogic and Smart Freight Center (SFC) also distributed the questionnaire among
their contact list. Furthermore, stakeholders from SELIS, AEOLIX and NextTrust Projects were also requested to fill the
survey. The questionnaire was open throughout November 2017.
The questions were assessed using the Likert scale (1: Not at all – 5: Very much) and an open-ended option for the
alternative “others”. The questionnaire was divided into the three following sections:
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http://www.iddblog.org/?p=2184
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3.1.1 General Information:
The first section requests information about the organization and the participant’s role in the company. The questions
were displayed as follows:
(1) Country:
There was a drop-down list of 28 European countries and the option “other” if the choice did not appear.
(2) Please, select the group of stakeholders you belong to.

There were five available options, along with the option “other” where the group could be specified.
Business
Associations & business networks, programmes & initiatives
Research networks
International organizations & forums
Governments
Others (specify)
(3) Please indicate the type of company you work in according to the following options:
There were six options available along with the option “other” where the company type could be specified.
Manufacturing company
Logistics service provider company
Retail company
Public administration
Research centre
NGO
Other (specify)
(4) Number of employees (full-time equivalents):

Open-answer questions to write-down a number.
(5) Annual Turnover

Open-answer questions to write-down a number. Filling this field was not mandatory.
(6) Check the means of transport or services offered by your company or organization:
The seven options below were available.
Rail
Sea
Inland waterways (IWW)
Road
Air
Transhipment centres
Transport & logistics services (NGOs, research groups)
It was not mandatory to answer this question and many of the participants did not answer indeed. Furthermore, the
replies did not allow for categorizing or analysing the results because responses were very different and wide-ranging.
Hence, it was not possible to deliver representative results.
3.1.2 Status of knowledge

The second section aims at understanding the “status of knowledge” regarding GHG emissions accounting as well as
identifying the possible “drivers” and “barriers” to calculate emissions. There were three head-questions with their
corresponding alternatives to assess according to a Likert scale. Only one row could be selected. The marks in the
matrixes below were randomly assigned.
(7) Why is your company / organization interested in carbon footprint (CF) accounting / reporting?
This question aims at identifying among the respondents the “drivers” for measuring carbon emissions.
Not at all Slightly Somewhat Very Extremely

interested interested interested interested interested
Public reporting / CSR 
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Request from customers 
Governmental requirement to report

emissions of logistics services 
Identifying opportunities for cost

reduction / emission reduction 
Making logistics business decisions 
To allow for good target setting  
Other 
Table 2. Survey section 2:Q7- GHG emissions accounting drivers.
(8) What are your organization’s barriers for carbon footprint (CF) accounting / reporting?
This question is aimed at identifying among the respondents the barriers for measuring carbon emissions.

Uncertain about measurement and
reporting mechanisms 
No demand from customers for

emissions data 
No governmental requirement to
report the emissions of logistics 
services
Emissions are too hard to calculate 
Emissions from the logistics supply

chain represent a small percentage of 
the company’s total
No financial resources available 
No human resources available 
Others 
Table 3.Survey section 2:Q8 - GHG emissions accounting barriers.
(9) How do you consider your current knowledge on measuring, verifying and reporting carbon
emissions from transport and logistics activities within your organization?
This question is directly related with the perspective respondents have about their level of knowledge on the subject. In
this case it is only possible to assess it according to the following scale:
Very Low Low Acceptable High Very High
3.1.3 Training and education needs

The objective of this third section of the survey is to understand the most important training and education needs for each
of the following working positions:
Administrative employees (i.e. customer accounts, buyers, HR managers, etc.)
Operational employees (i.e. drivers, workers, etc.)
Middle managers (i.e. transport managers, fleet managers, etc.)
Senior managers
Environmental / Corporate Social Responsibility (CSR) specialists
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As in the previous section, there are head-questions with their corresponding alternatives to assess according to a Likert
scale. Only one row could be selected. The marks in the matrixes below were randomly assigned.
(10) Please assess for which modes of transport you would like to receive training on.

Air 
Road 
Rail 
Sea 
Inland waterways 
Transhipment centres 
Table 4.Survey section 3:Q10 - Modes of transport for receiving training.
(11) Best Practices.

The objective is to assess which areas require more training techniques in order to produce an optimal carbon footprint
measurement, report and validation process within an organization.

important important important important important
Business strategy 
Supply chain strategy 
Supply network design 
Warehouse management 
Inventory management 
Sourcing and
procurement 
Supply chain finance 
Developing emission
reduction strategy 
Setting emission
reduction targets 
Specific emission
reduction measures 
Table 5.Survey section 3: Q11 - BEST PRACTICES: Education techniques for achieving emissions reduction.
(12) Please enumerate in order of importance (from 1 the lowest to 5 the highest) the following areas
for ensuring a correct measurement process (rows) according to all the different roles in an
organization / company (cols).
This section aims at identifying the most relevant teaching areas and the working positions which would benefit the most
from training on GHG emissions accounting.
In the table below, each row contains an area of study which could be of interest to ensure this calculation process is
properly executed, each column contains a working position which could receive training and each cell is assessed
selecting one of the five options mentioned in the question (1-Very Low; 2–Low; 3–Acceptable; 4–High; 5 Very–High).
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These options were shown in a drop down list. Table 6’s content (below) was randomly assigned and does not represent
any of the answers received.
Environmental
Administrative Operational Middle/Top
specialists/
Employee Employee manager
CSR
Definitions and measures of
emissions Low Low High Very High
Specific standards or
policies in your industry Low Very Low Acceptable Very High
Best practices for emission

reduction High Low High Acceptable
Tools to calculate emissions

in the supply chain (i.e. LCA) Very Low Acceptable High Very High
Most appropriate data to use Acceptable Low Very Low Very High
Tools to calculate emissions

in a particular transport Acceptable Very Low High Acceptable
mode or transport segment
Reporting standards of
emissions for clients or Very High Acceptable Low High
company management
Specific regulation regarding

emission for your industry Acceptable Low Very Low High
General regulation regarding

emissions in your Acceptable Low Low High
country/EU
Verification processes Acceptable Low High Very Low
Certifications Acceptable Very Low High Low
Table 6.Training needs: Q12 - Support techniques for ensuring a correct measurement process.
(13) Please enumerate in order of importance (from 1 the lowest to 5 the highest) the following
teaching formats (rows) for ensuring a correct measurement, reporting and verification process
according to all the different roles in an organization / company (cols).
The aim of this question is to identify the formats of training which would suit best each working position.
In the table below, each row contains a type of training format and each column a working position. Every cell has a
drop-down list for assessing the level of importance of each training format for each working position. The content of
Table 7 (below) was randomly assigned.
Environmental
Administrative Operational Middle/Top
specialists/
Employee Employee manager
CSR
Paper material
(manuals, leaflets) Low Low High Very High
Online training
(slides, case studies, Low Very Low Acceptable Very High
videos, live webinars)
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Face to Face (F2F) Meeting High Low High Acceptable
Individual / small group

coaching Very Low Acceptable High Very High
Moderated peer-to-peer
workshops Acceptable Low Very Low Very High
Gaming experience
(i.e. Web app) Acceptable Very Low High Acceptable
Table 7.Training needs: Q13 - Teaching formats by role.
3.2 Results of the survey

This chapter describes the results of the survey presented in chapter 3.1 above. Graphs and tables presented below
facilitate the analysis of the responses. Furthermore, every section includes the number of non-answered questions.
3.2.1 General Information

(1) Country.
In spite of the selection of potential countries, answers came only from the countries in the pie chart below. In fact, most
of the answers were provided by individuals from Spain, Greece and Romania.
Answered: 54 Omitted: 0
Greece Belgium Denmark Germany Other

Spain United Kingdom Italy Romania
4%
2% 9% 26%
35% 7%
9%
4%
4%
Figure 4.General information: R1 - Surveyed country.
Answers
Country Number %
Greece 14 25.9
Belgium 4 7.4
Denmark 2 3.7
Germany 2 3.7
Other 5 9.2
Spain 19 35.2
United Kingdom 1 1.9
Italy 2 3.7
Romania 5 9.2
Table 8.General information: R1 - Surveyed country
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(2) Please, select the group of stakeholders you belong to.
The majority of participants belong to the business sector. Many responders also belong to research networks. The fact
that the survey was launched within different research centres’ networks might also explain why many people with this
kind of profile replied.
Business
2% Research networks
6% 10%
2%
46% Associations & business
networks, Programs &
initiatives
International organizations &
34% forums
Standardization & certification

bodies
others
Figure 5. General Information: R2 Group of stakeholders the respondents belongs to.
Answers
Group of stakeholders you belong to Number %
Business 23 42.6
Research networks 17 31.5
Associations & business networks, programmes & initiatives 1 1.9
International organizations & forums 3 5.6
Standardization & certification bodies 1 1.9
Private company 5 9.3
Other 4 7.4
Table 9. General Information: R2 - Group of stakeholders the respondents belongs to.
(3) Please indicate the type of company you work in according the options given.
Further details about the available options are listed above in section (3). Most of the companies participating in the
survey belong to Logistics Service Providers (LSPs) companies, research centres, manufacturers and retail companies.
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Logistic service provider company Research center
Retail company Manufacture company
Public administration NGO
Other (please specify)
6% 11%
5% 26%
17%
24%
11%
Figure 6.General Information: R3 - Type of company where the respondents work.
Answers
Type of company you work Number %
Logistics service provider company 14 25.9
Research centre 13 24.1
Retail company 6 11.1
Manufacturing company 9 16.7
Public administration 3 5.6
NGO 3 5.6
Other (please specify) 6 11.1

Table 10.General Information: R3 - Type of company where the respondents work.
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(4) Number of employees (full-time equivalents)
Answers
Condition Number %
<=10 10 18.5
10<n<=50 19 35.2
50<n<=100 3 5.6
100<n<=500 5 9.3
500<n<=1000 2 3.7
1000<n<=5000 4 7.4
n>5000 11 20.4
Table 11.General Information: R4 - Number of employees (full-time equivalents)
(6) Check the means of transport or services offered by your company or organization
Road transport accounted for the highest percentage of services offered by the participants followed by research groups
and NGOs’ services. Concerning the rest of the means of transport, inland waterways obtained the lowest value while
the rest had similar scores. Finally, the reason why research groups obtained such a high value could be because 31%
of respondents belong to this particular sector.
Rail
19% 10% Sea

12%
11% Inland Waterways (IWW)

5%
Road
11%
32%
Air
Transhipment centers
Transport and logistic services

(NGOs, research groups)
Figure 7. General Information: R6 Means of transport offered by the participants’ company.
Answers
Means of transport or services offered by your company or
Number %
organization:
Rail 11 9.7
Sea 14 12.4
Inland Waterways (IWW) 6 5.3
Road 36 31.9
Air 12 10.6
Transhipment centers 13 11.5
Transport and logistic services (NGOs, research groups) 21 18.6

Table 12. General information: R6 Means of transport offered by the participants’ company.
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3.2.2 Status of knowledge
(7) Why is your company / organization interested in carbon footprint (CF) accounting / reporting?
The responses show a small difference between those with above-three score (“Very interested”, “Extremely interested”)
and the rest. These answers indicate that the most encouraging factor for companies to engage in GHG emissions
accounting is that it helps to identify opportunities for cost and emission reduction, this factor is followed by the
opportunity for improving the business strategy of the company. Customers requesting GHG information as well as public
or mandatory reporting seem to be slightly less important motives than the rest of the alternatives.
Figure 8.Status of knowledge: R7 Why is your company/organization interested in carbon footprint (CF)
accounting/reporting?
Answer
Extremely Very Somewhat Slightly
Not at all N/A
interested Interested interested interested
Why is your company/ organization interested in carbon 5 4 3 2 1 0
Total Score
footprint (CF) accounting/reporting?
# % # % # % # % # % # %
Public reporting / CSR 3 8.33 14 38.89 7 19.44 2 5.56 4 11.11 4 11.11 36 3.13
Request from customers 4 11.11 9 25.00 9 25.00 2 5.56 5 13.89 5 13.89 36 2.97
Governmental requirement to report emissions of

5 13.89 9 25.00 7 19.44 3 8.33 6 16.67 6 16.67 36 3.13
logistics services
Identifying opportunities for cost reduction / emission
7 19.44 14 38.89 9 25.00 2 5.56 3 8.33 1 2.78 36 3.57
reduction
Making logistics business decisions 6 16.67 12 33.33 9 25.00 3 8.33 2 5.56 3 8.33 36 3.42
To allow for good target setting 4 11.11 11 30.56 11 30.56 3 8.33 2 5.56 5 13.89 36 3.39
Others: 0 0.00 1 2.78 3 8.33 0 0.00 6 16.67 8 22.22 36 0.68
Table 13. Status of Knowledge: R7 why is your company/organization interested in carbon footprint (CF)
accounting/reporting?
16
(8) What are your organization’s barriers for carbon footprint (CF) accounting/reporting?
Similar to the previous question, there is a slight difference between the answers reaching an above-three score
(“Extremely interested, very interested”) and the rest. The responses with the highest value are due to two main reasons:
first, there is no standardized method for measuring and reporting the GHG emissions; second, carbon accounting is
considered a hard process which requires more human resources.
Figure 9. Status of Knowledge: R8. What are your organization’s barriers for carbon footprint (CF) accounting/ reporting?
Answer
Not at all N/A
What are your organization's barriers for carbon important important important important
Total Score
footprint (CF) accounting/ reporting?
# % # % # % # % # % # %
Uncertain about measurement and reporting
4 11.1 14 38.9 12 33.3 3 8.3 0 0.0 3 8.3 36 3.6
mechanisms
No demand from customers for emissions data 6 17.1 8 22.9 8 22.9 4 11.4 4 11.4 5 14.3 35 3.3
No governmental requirement to report the emissions

5 14.3 8 22.9 9 25.7 4 11.4 2 5.7 5 14.3 35 3.1
of logistics services
Emissions are too hard to calculate 6 17.1 9 25.7 15 42.9 2 5.7 0 0.0 2 5.7 35 3.5
Emissions from the logistics supply chain represent

3 8.8 7 20.6 10 29.4 4 11.8 2 5.9 7 20.6 34 3.1
a small percentage of the company's total
No financial resources available 5 14.3 8 22.9 3 8.6 9 25.7 2 5.7 5 14.3 35 2.9
No human resources available 6 17.1 7 20.0 10 28.6 6 17.1 2 5.7 3 8.6 35 3.2
Others: 0 0.0 1 7.7 0 0.0 1 7.7 1 7.7 7.0 53.8 13 1.2
Table 14. Status of Knowledge: R8 what are your organization’s barriers for carbon footprint (CF) accounting/ reporting?
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(9) How do you consider your current knowledge about measuring, verifying and reporting carbon
emissions from transport and logistics activities within your organization?
The bar graph below shows that most participants assess their level of knowledge as acceptable (42%). Nevertheless,
the table allows us to observe that 47% of the participants consider their level as low or very low.
Figure 10. Status of Knowledge: R9 - How do you consider your current knowledge about measuring, verifying and
reporting carbon emissions for transport and logistics activities within your company?
Answer
Current knowledge Number %
Very High 1 2.8
High 3 8.3
Acceptable 15 41.7
Low 12 33.3
Very Low 5 13.89

Table 15. Status of Knowledge: R10 - How do you consider your current knowledge about measuring, verifying and
reporting carbon emissions for transport and logistics activities within your company?
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3.2.3 Training and education needs
(10) Please assess for which modes of transport you would like to receive training on.
The results obtained show that the selected training format is related to the services offered by the company.
Furthermore, road obtained the highest value, that is why road transport is the means of transport selected to develop
the initial set of training material.
Figure 11. Training and education needs: R10 - Assess for which modes of transport you would like to receive training
on.
Answer
Not at all N/A
Please assess for which modes of transport you interested Interested interested interested
Total Score
would like to receive training on:
# % # % # % # % # %
2 3.70 8 14.81 3 5.56 1 1.85 1 1.85 37 68.52 15 3.60

Air
6 11.11 9 16.67 2 3.70 1 1.85 0 0.00 35 64.81 18 4.11

Road
3 5.56 4 7.41 6 11.11 3 5.56 0 0.00 37 68.52 16 3.44

Rail
4 7.41 3 5.56 4 7.41 5 9.26 0 0.00 36 66.67 16 3.38

Sea
1 1.85 4 7.41 4 7.41 2 3.70 2 3.70 39 72.22 13 3.00
Inland waterways (IWW)
2 3.70 3 5.56 5 9.26 3 5.56 1 1.85 38 70.37 14 3.14

Transhipment centers
Table 16. Training and education needs: R10 - Assess for which modes of transport you would like to receive training on.
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(11) Best practices.
The three options with the highest score “specific emissions reduction measures”, “setting emissions reduction targets”
and “developing emissions reduction strategy” represent the companies’ main reasons for measuring GHG emissions
identified in Q7.
By adopting these three best practices, companies will be able to “identify opportunities for cost and emissions reduction”
and “improve their business strategy”.
Figure 12. Training and education needs: R11: Best practices
Answer
Best Practices: Assess which areas require Extremely Very Somewhat Slightly
Not at all N/A
more training techniques in order to important important important important
Total Score
produce an optimal carbon footpritnt
# % # % # % # % # % # %
measurement, report and validation
Business strategy 2 3,70 9 16,7 3 5,56 2 3,70 2 3,70 0 0 18 3,39
Supply chain strategy 3 5,56 8 14,8 4 7,41 3 5,56 0 0,00 0 0 18 3,61
Supply network design 4 7,41 8 14,8 5 9,26 2 3,70 0 0,00 0 0 19 3,74
Warehouse management 4 7,41 4 7,4 5 9,26 4 7,41 0 0,00 0 0 18 3,28
Inventory management 4 7,41 5 9,3 4 7,41 3 5,56 1 1,85 0 0 18 3,28
Sourcing and procurement 1 1,85 8 14,8 6 11,11 3 5,56 1 1,85 0 0 19 3,26
Supply chain finance 3 5,56 7 13,0 1 1,85 4 7,41 2 3,70 0 0 18 3,11
Developing emission reduction strategy 6 11,11 8 14,8 2 3,70 2 3,70 1 1,85 0 0 19 3,84
Setting emission reduction targets 3 5,56 13 24,1 0 0,00 2 3,70 1 1,85 0 0 19 3,79
Specific emission reduction measures 6 11,11 9 16,7 1 1,85 2 3,70 1 1,85 0 0 19 3,89
Table 17.Training and education needs: R11: Best practices.
(12) Please enumerate in order of importance (from 1 the lowest to 5 the highest) the following areas
for ensuring a correct measurement process (rows) according to all the different roles in an
organization / company (cols).
The colour scale codification in Figure 13 has been used in Table 19 for showing the average results obtained per target
audience. It has been used in Table 21 too, but in this case with regards to the format of the training material. The cells
with a score over 3.5 are in green while the cells below this value are going from yellow to orange. All the responses got
a score over 2; hence, Figure 13 does not include values below 2.
Figure 13. Average punctuation (orange: lowest value; dark green: highest value)
20
The graphs and tables below show the results obtained. In particular, Table 18 can be analysed from different criteria.
1. If only the rows are considered, then the target audience with more green cells are the middle/top managers
and environmental/CSR specialists.
2. If only the columns are examined, then the training areas “Tools to calculate emissions in a particular transport
mode or segment”, “General regulation regarding emissions in your country/EU” and “Best practices in your
industry" obtain more than two green cells.
3. If only the cells with the three highest score per row are considered (red circles), then, only certification and
verification would not be required by any of the target audiences.
Figure 14.Training and education needs: R12: Areas of training material to develop according to the working position of
an individual in its company
21
Answer
Please enumerate in order of importance (from 1 the lowest to 5 the highest) Very High High Acceptable Low Very Low
the following areas for ensuring a correct measurement process (rows) Total Score
according to all the different roles in an organization/ company (cols). # % # % # % # % # %
Administrative Employee 1 1,9 4 7,4 5 9,3 1 1,9 3 5,6 14 2,93
Operational Employee 1 1,9 5 9,3 4 7,4 1 1,9 2 3,7 13 3,15

Definitions and Measures of emissions
Middle/ Top manager 1 1,9 5 9,3 4 7,4 1 1,9 2 3,7 14 2,93
Environmental specisalists/ CSR 6 11,1 4 7,4 3 5,6 0 0,0 0 0,0 13 4,23
Specific standards or policies in your Operational Employee 1 1,9 3 5,6 4 7,4 3 5,6 2 3,7 13 2,85
industry 4 7,4 4 7,4 3 5,6 2 3,7 0 0,0 13 3,77
Middle/ Top manager

Best practices for emission reduction
Tools to calculate emissions in the supply Operational Employee 1 1,9 3 5,6 5 9,3 1 1,9 2 3,7 12 3,00
chain (i.e. LCA) 4 7,4 4 7,4 3 5,6 1 1,9 1 1,9 13 3,69
Middle/ Top manager

Most appropriate data to use
Tools to calculate emissions in a particular Operational Employee 3 5,6 3 5,6 3 5,6 0 0,0 2 3,7 11 3,45
transport mode or transport segment 3 5,6 4 7,4 2 3,7 0 0,0 3 5,6 12 3,33
Middle/ Top manager
Reporting standards of emissions for Operational Employee 1 1,9 3 5,6 3 5,6 1 1,9 3 5,6 11 2,82
clients or company management 3 5,6 4 7,4 1 1,9 2 3,7 2 3,7 11 3,64
Middle/ Top manager
Specific regulation regarding emission for Operational Employee 0 0,0 3 5,6 4 7,4 1 1,9 3 5,6 12 2,42
your industry 5 9,3 3 5,6 1 1,9 2 3,7 1 1,9 10 4,50
Middle/ Top manager
General regulation regarding emissions in Operational Employee 1 1,9 4 7,4 3 5,6 1 1,9 2 3,7 11 3,09
your country/EU 3 5,6 3 5,6 3 5,6 2 3,7 0 0,0 12 3,33
Middle/ Top manager

Verification processes

Certifications
Table 18.Training and education needs: R12: Areas of training material to develop according to the working position of
an individual in its company (Expanded results).
22
Table 19.Training and education needs: R12: Areas of training material to develop according to the working position of
an individual in its company (Score).
(13) Please enumerate in order of importance (from 1 the lowest to 5 the highest) the following
teaching formats (rows) for ensuring a correct measurement, reporting and verification process
according to the different roles in an organization / company (cols).
The graph and tables below show the results of the survey. According to Table 20, the preferred format of the training
material (with more green cells) is face to face (F2F) meetings while the training material on paper is the least chosen
alternative by respondents (with fewer green cells). Middle/top managers and environmental specialists fit with almost all
the alternatives where online training and F2F meetings obtain two of the largest values.
Figure 15.Training and education needs: R13: Formats of training material to develop according to the working position
of an individual in its company.
23
Answer
Please enumerate in order of importance (from 1 the lowest to 5 the highest) the following Very High High Acceptable Low Very Low
teaching formats (rows) for ensuring a correct measurement, reporting and verfication Total Score
process according to all the different roles in an organization / company (cols). # % # % # % # % # %
Administrative Employee 0 0 6 11,1 3 5,56 2 3,7 2 3,7 14 2,8

Paper material (manuals, leaflets)
Environmental specisalists/ CSR 2 3,7 5 9,26 2 3,7 2 3,7 0 0 12 3,3
Online training (slides, case studies, videos, live Operational Employee 1 1,85 5 9,26 3 5,56 0 0 2 3,7 13 2,8
webinars) 2 3,7 6 11,1 3 5,56 0 0 1 1,85 13 3,4
Middle/ Top manager
Environmental specisalists/ CSR 3 5,56 5 9,26 3 5,56 0 0 1 1,85 12 3,8

Face to Face (F2F) Meeting
Administrative Employee 0 0 7 13 1 1,85 1 1,85 1 1,85 12 2,8
Operational Employee 1 1,85 7 13 1 1,85 0 0 1 1,85 12 3,1

Individual / small group coaching
Middle/ Top manager 2 3,7 5 9,26 3 5,56 0 0 2 3,7 13 3,2

Moderated peer-to-peer workshops
Middle/ Top manager 4 7,41 3 5,56 3 5,56 1 1,85 0 0 13 3,3
Environmental specisalists/ CSR 3 5,56 5 9,26 1 1,85 0 0 0 0 11 3,5

Gaming experience (i.e. Web app)
Middle/ Top manager 2 3,7 7 13 2 3,7 0 0 1 1,85 13 3,5
Environmental specisalists/ CSR 3 5,56 5 9,26 1 1,85 1 1,85 0 0 11 3,6
Table 20. Training and education needs: R13: Formats of training material to develop according to the working position
of an individual in its company (Expanded results).
Table 21. Training and education needs: R13: Formats of training material to develop according to the working position
of an individual in its company (Score).
3.3 Other Surveys

Other surveys have been conducted on GHG emissions accounting. Previous studies have already shown the lack of
incentives and motivation for reporting GHG emissions.
The study developed by a consortium of CE Delft, Fraunhofer IML, TRT, Ercosys and Conlogic in 2014 (CE Delft, 2014)
gathers similar surveys showing that environmental efficiency is not considered yet as an important factor when
purchasing a transport service or for buying decisions.
24
(Byrne et al., 2013) and (Wolf & Seuring, 2010), concluded that even though the environmental concerns of third party
logistics (3PLs) and shippers have increased, the traditional objectives on operational performances such as price and
timely delivery are still much more relevant.
(Lammgård et al., 2013) and (Lammgård, 2007), conducted very similar surveys in Sweden to the one previously
described. Although they were performed in a different year the outcomes were quite similar, showing that the
environmental performance was neglected by the respondents (see Table 22).
Moreover, another survey sent to Swedish shippers (Conlogic, 2013) obtained the same kind of results, giving the
highest priority to financial and operational aspects, whereas the environmental performance was ranked relatively low
by the respondents.
. Lammgård 2007 Lammgård 2013

Price 51% 54%
Transport time 23% 16%
Delivery 18% 22%
Environmental efficiency 8% 8%
Table 22.Comparison between similar surveys conducted in 2007 and 2013. (Source: (CE Delft, 2014))
An additional survey was conducted by (Lieb & Lieb, 2010) with a slight difference compared to the other surveys
mentioned above. The purpose was to provide evidence of the importance of increasing financial incentives in the
market. The study launched a survey to the shippers twice with a small modification. The first time individuals were
asked whether they would consider an operator with a better sustainability performance under equal price and quality
conditions whereas the second time they were asked the same question adding that the most sustainable operator would
cost 5% more. The results showed a significant change in priorities, the first time, one-tenth of the shippers would always
use this operator, and over half of the shippers would maybe do so. However, if the cost increases, none of the shippers
would use the greener company and only 23% would still consider choosing this particular company. The majority of the
shippers (77%) would not consider a more sustainable operator at all if its prices were 5% higher than its competitors.
After analysing all the surveys, (CE Delft, 2014) concluded that the incentives to report GHG emissions are insufficient
from a financial point of view (agree 63%; disagree 15%) and from a social point of view (agree 47%; disagree 14%).
3.4 Conclusions
The key conclusions to design the training material courses concern questions from Q10 to Q13:
 Answers to Q10 indicate that participants are more interested in participating in trainings on the calculation of
carbon emissions produced by the road transport sector.
 Answers to Q12, show that middle/top managers and environmental/CSR specialists would potentially be
interested in all the training areas proposed while the operational and administrative employees would only be
interested in some of them. Hence, the course could be divided into different modules. Some of them would
target all audiences while more specific modules would target more specifically environmental/CSR specialists
and middle/top managers. Courses dealing with the most technical aspects of carbon emissions accounting
such as the definition of measurement, appropriate data to use, tools to calculate emissions and the regulation
framework could involve all kinds of audiences. On the other hand, courses dealing with strategical decisions as
well as with verification and certification processes could be addressed to specialists and managers only.
 Answers to Q13 indicates that F2F meetings is the traditional teaching format obtaining the best results across
all kinds of potential target audiences while training material on paper is clearly less preferred. Innovative
training formats such as online training are favoured by environmental/CSR specialists and middle/top
managers.
Based on the conclusions mentioned above, a preliminary course could be divided into two to three modules. The first
module would focus on technical information for emissions’ reporting and the other two would tackle the strategical
decision making as well as the certification and verification processes. The first module would fit all audiences while the
other ones would be addressed to middle/top managers and environmental/CSR specialists. The format of the training
material addressed to all audiences would be F2F meetings while e-learning will be used to train managers and
specialists. This particular type of audience would then be able to access the training material whenever they wanted or
needed.
Last but not least, previous questions demonstrate that the target industry is not interested in calculating the GHG
emissions. Furthermore, the main motivation for doing so is that it helps identify opportunities for cost and emissions
reduction as previous surveys conducted several years ago already mentioned. The main barriers are the fact that there
25
is no standardized method for measuring and reporting the GHG emissions and carbon accounting being considered a
hard and labour-intensive process. These two reasons show the importance of standardizing the method and training the
logistics and transport community.
Module 1: Technical Module 2 // Module 3:

information for measuring Strategical decission making,
emissions certification and verification
F2F e−learning F2F e−learning
Administration employees 
Operational employees 
Middle managers    
Environmental/CSR specialists    
Table 23.Preliminary course designed based on the survey's results.
4. Identifying training material and

organizations
The purpose of this chapter is to give an overview of the training courses on carbon footprint accounting available around
the world. The nature of the organizations providing these courses will be identified while the characteristics of these
courses and trainings will be thoroughly analysed. Three objectives will be pursued within this particular chapter:
1. to create an inventory of courses on carbon footprint accounting available around the world.
2. to analyse the data collected to extract trends regarding contents, formats and costs.
3. to identify best practices, potential gaps and opportunity areas and to take into account when designing
future tailor-made training on carbon footprint accounting targeting business professionals involved in the
logistics chain and, more specifically, professionals from the road freight transport sector.
Some market research has been carried out to identify existing courses on carbon emission accounting around the
world. A market research is an organised effort to gather information about target markets or customers. It provides
information to identify and analyse market characteristics, size, need and competition. The results and findings of this
market research will be developed in the following pages. A comparative analysis of all the courses on carbon emissions
accounting identified will be performed to draw some meaningful conclusions. Overall, this study should be seen as the
first step towards the creation of a harmonized training programme on the calculation of GHG emissions across the
supply chain. Any organization in a position to provide training in that field could take advantage of the results presented.
The main approach consisted of desk based research. Additionally, primary research was carried out with direct data
collection from customized questionnaires and interviews with individuals, in order to obtain further information on the
courses offered. Due to language barriers, this research covered mainly – but not limited to – English, French and
Spanish speaking countries.
This chapter is structured as follows: first, the main characteristics of the different organizations providing training on
GHG emissions accounting will be established and discussed; then, the different formats of courses used in training on
GHG emissions accounting will be compared; finally, the contents of the courses on GHG emissions accounting will be
thoroughly analysed. To conclude, a few remarks will sum up the most significant results of this market analysis,
highlighting some of the main trends and common practices identified among available trainings on GHG emissions
accounting. This study will also reveal some gaps and opportunity areas which would have to be taken into account
when designing new tailor-made training material on carbon footprint accounting.
4.1 Market research and analysis

4.1.1 Organizations offering courses on greenhouse gas emissions accounting
This section aims to analyse the main characteristics of the different organizations identified around the world offering
courses on GHG emissions accounting. The name of the organizations, their type and geographical scope along with the
name of the courses they offer are all listed in the tables below.
26
Type of Organisation names Courses
organisation
Sustainable Advantage Group Course in Carbon Accounting
Corporate Standard Training
Scope 2 Guidance Training
Greenhouse Gas Protocol
Corporate Value Chain - Scope 3 Standard
Product Life Cycle Standard
Basics of organizational GHG accounting
Greenhouse Gas Management Basics of project-level GHG accounting
Institute Basics of value chain GHG accounting
The analytical fundamental of carbon management
Organisations
True North Sustainability Carbon footprinting management
GP Strategies Limited Greenhouse Gas Emissions Verifier Training Programme
GHG Accounting (Webinar)
Carbon Solutions
GHG Accounting (e-Learning)
Association of Climate Change Basic of GHG Accounting. Reporting and disclosing GHG
Officers emissions
Asociación Española para la
Taller práctico para el cálculo de la Huella de Carbono
Calidad
Institut de Formation Carbone Bilan Carbon: Maîtrise de la Méthode
GHG Inventory, Accounting and Reporting – ISO 14064-1
GHG Project, Quantification, Monitoring and Reporting – ISO
University of Toronto
14064-2
GHG Validation and Verification – ISO 14064-3
Univesities
GHG emissions: Measuring and Minimising the Carbon
Columbia University
Footprint
University of New-Castle Carbon Accounting and Energy Auditing
University of Edinburgh Carbon accounting
Table 24. Organizations offering courses on carbon emissions accounting.
In total, thirteen organizations offering training courses in the field of GHG emissions accounting have been identified.
Two main groups can be differentiated: NGOs and private organizations on the one hand, and universities on the other
hand. In total, there are four NGOs, five private organizations and four universities. The GHG Protocol and GHG
Management Institute are the only organizations providing different types of training on GHG emissions accounting (four
different courses for each organization). Carbon Solutions provides only one kind of training but under two different
formats (webinar and e-learning). Only one university offers different types of training in this field, the University of
Toronto.
Organisation names Types Countries

Sustainable Advantage Group Consulting firm/ Training centre Australia
Greenhouse Gas Protocol International organisation/ Training centre USA & Switzerland (HQs)
International organisation/ Training centre USA (HQs)/ Canada; The
Greenhouse Gas Management Institute
Philippines; Luxemburg (Offices)
True North Sustainability Consulting firm/ Training centre UK
GP Strategies Limited Consulting firm/ Training centre UK
Carbon Solutions Consulting firm/ Training centre USA
National organisation (association)/ Training USA
Association of Climate Change Officers
centre
National organisation (association)/ Training Spain
Asociación Española para la Calidad
centre
Institut de Formation Carbone Training centre France
University of Toronto University/ Training centre Canada
Columbia University University USA
University of New-Castle University Australia
University of Edinburgh University UK
Table 25. Locations and types of organisations providing courses on carbon emissions accounting
The University of Toronto actually serves as a training centre in this field, which means that the three courses it provides
are not only addressed to students enrolled in that particular university but to anyone, students or professionals,
27
interested in following these courses. The other three universities listed in the table above provide courses on carbon
emissions accounting only to their students already enrolled in a broader programme such as Business or Engineering.
Four private organizations offering training courses on GHG emissions accounting are actually consulting firms. Three of
them are only active in the field of sustainable development. The trainings they propose are a complement to their
consulting services. The Institute de Formation Carbone is the only institution which can be described as a pure training
centre dedicated to carbon footprint measurement/reduction. International organizations as the GHG Protocol and the
GHG Management Institute as well as national organizations like the Asociación Española para la Calidad (AEC) and the
Association of Climate Change Officers (ACCO) also play the role of training centres by offering courses on GHG
emissions accounting.
14
12
10
0
United United France Canada Spain Australia Switzerland
States Kingdom
Organisations Courses
Figure 16. Distribution of training centres and courses per country.
The geographical distribution of the different organizations offering training courses on GHG emissions accounting is
particularly interesting to analyse. As some of these organizations provide courses via webinars or e-learning only, their
headquarters have been taken as a reference to identify the countries of origin of the courses on GHG emissions
accounting. It is worth noting that all the universities identified are located in English speaking countries: USA, Canada,
Australia and the UK. These four countries also have the highest number of training courses offered by other kinds of
organization.
25
20
15 Organisations
10 Courses
5
0
English Speaking France Spain
countries
Figure 17. Distribution of training centres and courses per country.
In total, 11 organizations out of the 13 identified (85%) and 20 courses out of the 22 available (90%) are located in these
four English Speaking countries (A-S Countries in the figure above). France and Spain have only one organization each
providing one kind of course on carbon emissions accounting. The case of Switzerland is a bit peculiar: the GHG
Protocol is the result of a partnership between the World Resources Institute (WRI) and the World Business Council for
Sustainable Development (WBCSD); The fact that the latter has its headquarter in Geneva is the reason why Switzerland
is also included in this list. The four courses offered by the GHG Protocol on GHG emissions accounting can therefore be
found twice in Figure 16 as developed both in the US (WRI HQ) and in Switzerland (WBCSD HQ).
28
Ranking Economy (Millions of USD)
1 United States 18,569,100
2 China 11,199,145
3 Japan 4,939,384
4 Germany 3,466,757
5 United Kingdom 2,618,886
6 France 2,465,454
7 India 2,263,523
8 Italy 1,849,970
9 Brazil 1,769,187
10 Canada 1,529,760
11 Korea Rep 1,411,246
12 Russian Federation 1,283,162
13 Spain 1,232,088
14 Australia 1,204,616
15 Mexico 1,045,998
16 Indonesia 932,259
17 Turkey 857,749
18 Netherlands 770,845
19 Switzerland 659,827
20 Saudi Arabia 646,438
Table 26.Countries with the highest GDPs where courses on carbon accounting are available.
All countries identified as hosting organizations offering training courses on GHG emissions accounting are rich and
developed nations, all part of the world’s twenty largest economies. These countries are also among those contributing to
a significant extent to worldwide carbon emissions.
4.1.2 Format of courses on greenhouse gas emissions accounting

This section aims at analysing the different formats of the training courses on greenhouse gas emissions accounting
which have been identified. The format of each of these courses, their price, their duration, the certificates they lead to,
the audience they target are all listed in the tables below.
29
Courses Formats Duration Prices
Online/e-Learning, Face to
Course in Carbon Accounting 10 weeks (30 hours) N/A
Face (F2F) o webinars
Corporate Standard Training Webinar 10.5 hours USD$475
Scope 2 Guidance Training Webinar 4 hours USD$200
Corporate Value Chain - Scope 3
Online/e-Learning 8 to 10 hours USD$325
Standard
Product Life Cycle Standard Online/e-Learning 8 to 10 hours USD$325
Basics of organizational GHG
Online/e-Learning 16 to 20 hours USD$250 to USD$395
accounting
Basics of project-level GHG
accounting
Basics of value chain GHG
accounting
The analytical fundamental of carbon
management
Carbon footprinting management F2F 8 hours USD$295
Greenhouse Gas Emissions Verifier
F2F 24 hours N/A
Training Programme
GHG Accounting (Webinar) Webinar 4 hours USD$95
GHG Accounting (e-Learning) Online/e-Learning 16 hours USD$495
Basic of GHG Accounting. Reporting
Online/e-Learning 3 hours USD$25
and disclosing GHG emissions
Taller práctico para el cálculo de la
F2F 16 hours USD$400 to USD$500
Huella de Carbono
Bilan Carbon: Maîtrise de la Méthode Online/e-Learning 15 hours USD$1745
GHG Inventory, Accounting and
F2F 16 hours USD$945
Reporting – ISO 14064-1
GHG Project, Quantification,
Monitoring and Reporting – ISO F2F 16 hours USD$945
14064-2
GHG Validation and Verification –
F2F 16 hours USD$945
ISO 14064-3
GHG emissions: Measuring and
F2F 1 semester (56 hours) N/A
Minimising the Carbon Footprint
Carbon Accounting and Energy
F2F 1 semester (40 hours) N/A
Auditing
Carbon accounting F2F 1 semester (20hours) N/A
Table 27. Prices and formats of courses on carbon emissions accounting.
In total, there are 12 courses out of 22, whose formats fall in the category of distance learning, this covers webinars and
any type of online/e-learning format. It is interesting to note that despite the adoption of technological resources in
education, traditional learning (face to face) remains widely used.
10
9
Number of courses
8 Online/ e-leraning
7
6 Webinar
5
4 F2F
3
2
1 All formats
0
Distance Learning Traditional Learning Traditional&Distance
Learning
Figure 18. Distribution of courses according to learning formats.
30
As shown in the Figure 18, nine courses (40%) have a face to face approach, which covers on-site (in the training
institution premises) or in-house (in the client premises) options.
The prices of 17 courses out of 22 could be identified. In the case of universities, courses are actually modules within a
broader programme (such as business or engineering) which means their cost is included in a full tuition fees.
Online / e-Learning Webinar Face to face

6
Number of courses
5
4
3
2
1
0
$0 - $30 $30 - $60 $90 - $120
Price in dollars per hour
Figure 19. Cost of courses in relation to their format.
The courses are almost exclusively distributed between the low and mid-price ranges, 7 and 9 respectively (see Figure
19). It can also be observed that 80% of the courses with a face to face format are found in the mid-price range (30 to 60
dollars per hour). On the other hand, courses with an online/e-learning format represent the vast majority (71%) within
the low-price range (0-30 dollars per hour), i.e. a total of 5 out of 7 courses in this price category have an online/e-
learning format.
7
6
Number of courses
5 Online/ e-leraning
4 Webinar
3 F2F
All formats
2
1
0
0h - 5h 5h - 10 h 10h - 15h 15h-20h >20h
Duration in hours
Figure 20. Distribution of courses according to their duration and format.
Another important aspect of a course is its duration; in this case, 15 courses out of 22 (68%) have a duration greater than
15 hours (see Figure 20). Furthermore, among these 15 courses of longer duration (greater than 15 hours), 8 courses (a
bit more than 50%) have a face to face format. Finally, 6 courses out of the 9 available in online/e-learning format are
also found within the duration range of 15 to 20 hours. This seems to suggest that the preferred duration of courses is
found within this interval of time.
31
6
Number of courses
5
0h - 5h
4
3 5h - 10 h
2 10h - 15h
1 15h-20h
0
$0-$30 $30-$60 $90-$120
Price in dollars per hour
Figure 21. Cost of courses in relation to their duration.
In relation to the prices, it can be seen in Figure 21, that at least half of the courses, whose price is available and have a
duration between 15 and 20 hours, fall in the low-price range. Nevertheless, it seems that regardless of the duration, half
of the courses have prices between 30 and 60 dollars per hour.
Courses Exams Certifications Types of certifications

Diploma
Course in Carbon Accounting Yes (optional) Yes Statement of Attainment
Statement of Attendance
Corporate Standard Training No Yes Certificate of course completion
Scope 2 Guidance Training No Yes Certificate of course completion
No Yes Certificate of course completion
Standard
Product Life Cycle Standard No g Yes Certificate of course completion
Yes (extra fee) Yes Certificate of proficiency
accounting
accounting
N/A (in development) N/A N/A (in development)
accounting
management
Professional certificate of
Carbon footprinting management Yes (optional) Yes
achievement
Greenhouse Gas Emissions Verifier Certificate of attendance/
Yes Yes
Training Programme proeficency
GHG Accounting (Webinar) No No None
GHG Accounting (e-Learning) Yes Yes Certificate of completion
No No None
No Yes Certificate of attendance
Huella de Carbono
Bilan Carbon: Maîtrise de la Méthode Yes Yes Certificate of completion
No Yes Certificate of achievement
Monitoring and Reporting – ISO No Yes Certificate of achievement
14064-2
No Yes Certificate of achievement
ISO 14064-3
F2F Yes (not specific) University Diploma (not specific)
Carbon Accounting and Energy
F2F Yes (not specific) University Diploma (not specific)
Auditing
Carbon accounting F2F Yes (not specific) University Diploma (not specific)
Table 28.Assessments and certifications of courses on carbon emissions accounting.
32
Another important aspect of a course is the type of certification issued after its completion. As shown in Table 28, 86% of
courses offer at least one type of certification. The type of certification can vary from a simple statement of attendance to
a certificate of proficiency or a diploma. These last two kinds of certifications imply a more thorough evaluation process
which often translates into extra fees. In total, 11 of the 22 courses (50%) propose the option to obtain a certificate of
proficiency or diploma by passing an examination.
Courses Entry requirements Target audience/ survey categories

Course in Carbon Accounting Open to everyone Middle &Top Managers/CSR Specialists
Corporate Standard Training Open to everyone Everyone
Familiarity with Corporate
Scope 2 Guidance Training Everyone
Standards
No Middle &Top Managers/CSR Specialists
Standard
Product Life Cycle Standard Open to everyone Everyone
Open to everyone Middle &Top Managers/CSR Specialists
accounting
accounting
Open to everyone N/A (in development)
accounting
management
Carbon footprinting management Open to everyone Middle &Top Managers/CSR Specialists
Greenhouse Gas Emissions Verifier Administrative employees, Middle &Top
Open to everyone
Training Programme Managers/CSR Specialists
GHG Accounting (Webinar) Open to everyone None
GHG Accounting (e-Learning) Open to everyone Middle &Top Managers/CSR Specialists
Open to everyone None
Huella de Carbono
Knowing the basis of the Blain
Bilan Carbon: Maîtrise de la Méthode Carbone Methodology/ Mastering Everyone
Excel
Open to everyone Everyone
Monitoring and Reporting – ISO Open to everyone Everyone
14064-2
Open to everyone Everyone
ISO 14064-3
GHG emissions: Measuring and Be enrolled in a university
Students
Minimising the Carbon Footprint programme
Carbon Accounting and Energy Be enrolled in a university
Students
Auditing programme
Be enrolled in a university
Carbon accounting Students
programme
Table 29. Access to courses on carbon emissions accounting.
The audience for which the courses were designed and the entry requirements to participate in training are other
important aspects to consider. Middle and top managers as well as environmental/CSR specialists are the main target
audience in 45% of the courses identified. For another 40% of the courses, no particular profiles are specified, as they
invite anyone who would be interested in learning about the topic to enrol. For three universities out of four, the courses
were designed for their full-time students only.
33
Students
Middle & top managers/ CSR specialists
Everyone
Administrative employees
5%
15%
40%
40%
Figure 22. Target audience of courses on carbon emissions accounting.
Courses with an “open to everyone” policy account for two thirds of all the courses identified (see Table 29). From the
data collected, it appears that when entry requirements are put in place, they are not particularly restrictive.
There is a lack of enough reliable data regarding the frequency of the courses offering GHG emissions accounting. In
three universities, the courses on GHG emissions accounting are given once a year to their students who choose to
follow these particular modules. The online/e-learning method seems to be the most flexible one in terms of frequency,
as opposed to webinars or more traditional learning methods (face to face meetings) which require a greater involvement
of human resources for each training session.
Finally, no further information could be obtained regarding the average number of participants per course over a definite
period of time. The organizations contacted either refused to give that kind of information (for a couple of them) or simply
did not answer that particular request (for the majority of them).
4.1.3 Content of courses on greenhouse gas emissions accounting

This section aims at analysing the different characteristics of the contents of the training courses on greenhouse gas
emissions accounting which have been identified. The different methodologies and standards used as reference bases
for these courses, the main themes addressed in each of the courses as well as the detailed content of the training are
all listed in the tables below.
All training courses on GHG emissions (see Table 30) refer to the ISO 14 064 standard and/or the GHG Protocol
methodology, or – in the case of the training proposed by the Institut de Formation Carbone – to a specific methodology
(Bilan Carbone®, developed in France) which complies with both ISO 14 064 and the GHG Protocol. No information
could be obtained regarding the main standards/methodologies mentioned in the training course on Carbon Accounting
and Energy Auditing provided by the University of Newcastle in Australia.
Three quarters of the courses address the topic of the GHG emissions measurement for an entity while taking into
account all the different operational boundaries (direct and all indirect GHG emissions - or all “scopes”). One course of
the GHG Protocol focuses specifically on the measurement of GHG emissions resulting from the purchase of energy by
an entity (Energy indirect emissions - or Scope 2) while another course of the GHG Protocol focuses only on all other
indirect GHG emissions linked to an entity (or Scope 3). Two courses, one provided by the University of Toronto in
Canada, and one by the British consultancy firm GP Strategy Limited, provide training on measurement of GHG
emissions for an entity, but with a particular focus on the validation and verification of GHG assertions.
A couple of courses address the topic of GHG emissions mitigation, with one of them – the Analytical Fundamentals of
Carbon Management from the GHG Management Institute – focusing solely on this matter and building upon the
expectation that an entity has already conducted a detailed GHG emissions inventory and is therefore ready to ‘manage’
its carbon emissions.
Seven courses aim at measuring and reporting GHG emissions associated with a product over its entire life cycle. Two
courses – from the GHG Protocol and from the GHG Management Institute – are dedicated to this topic only.
Four courses in total deal with project-level GHG emissions accounting. Two of these – provided by the GHG
Management Institute and the University of Toronto – tackle this topic exclusively.
More than three quarters of the courses include practical cases on which participants have to work during their training
on GHG emissions accounting. None of the courses given via webinar include work on practical cases. This type of
format does not seem to be compatible with the set-up of practical exercises.
34
Courses Methodologies/ Standards Themes/ operational boundaries Practical cases
Entity GHG emissions (direct & Yes
ISO 14 064 indirect emissions/ Scopes 1,2
Course in Carbon Accounting
GHG Protocol and 3) + Product level GHG
emissions
Corporate Standard Training Open to everyone Entity GHG emissions (all scopes) No
Familiarity with Corporate Entity GHG emissions (Energy No
Standards indirect emissions/ Scope 2)
Corporate Value Chain - Scope 3 Entity GHG emissions (Energy Yes
No
Standard indirect emissions/ Scope 3)
Product Life Cycle Standard Open to everyone Product level GHG emissions Yes
Basics of organizational GHG ISO 14 064 Yes
Entity GHG emissions (all scopes)
accounting GHG Protocol
Basics of project-level GHG ISO 14 064 Yes
Project level GHG emissions
Basics of value chain GHG ISO 14 064 N/A (New)
Product level GHG emissions
GHG emissions mitigations Yes
The analytical fundamental of ISO 14 064
(following a GHG emissions
carbon management GHG Protocol
inventory)
ISO 14 064 No
Carbon footprinting management Entity GHG emissions (all scopes)
GHG Protocol
Entity GHG emissions (all scopes) Yes
Greenhouse Gas Emissions Open to ISO 14 064
[Validation and verification of GHG
Verifier Training Programme GHG Protocol
emissions]
ISO 14 064 Entity GHG emissions (all No
GHG Accounting (Webinar)
GHG Protocol scopes)[Introduction]
ISO 14 064 Entity GHG emissions (all scopes) Yes
GHG Accounting (e-Learning)
GHG Protocol + GHG emissions mitigation
Basic of GHG Accounting. No
ISO 14 064 Entity GHG emissions (all
Reporting and disclosing GHG
GHG Protocol scopes)[Introduction]
emissions
ISO 14 064 Entity GHG emissions (all Yes
GHG Protocol scopes)+ Product level GHG
Huella de Carbono
PAS 2050 emissions
Blain Carbone Yes
Bilan Carbon: Maîtrise de la
(ISO 14 064 & Entity GHG emissions (all scopes)
Méthode
GHG Protocol Compliant)
GHG Inventory, Accounting and ISO 14 064 Yes
Entity GHG emissions (all scopes)
Reporting – ISO 14064-1 GHG Protocol
GHG Project, Quantification, Yes
ISO 14 064
Monitoring and Reporting – ISO Project level GHG emissions
GHG Protocol
14064-2
Entity GHG emissions (all Yes
GHG Validation and Verification – ISO 14 064 scopes)+ Project level GHG
ISO 14064-3 emissions + Validation and
verification of GHG emissions
ISO 14 064 Entity GHG emissions (all Yes
GHG Protocol scopes)+ Product level GHG
PAS 2050 emissions
Entity GHG emissions (all Yes
Carbon Accounting and Energy scopes)+ Product level GHG
N/A
Auditing emissions + GHG emissions
mitigation
Entity GHG emissions (all
ISO 14 064
scopes)+ Project level GHG
Carbon accounting GHG Protocol
emissions + Product level GHG
PAS 2050
emissions
Table 30. Contents characteristics of courses on carbon emissions accounting.
35
The next 3 pages list in details the content of the identified courses on GHG emissions accounting. The lessons taught
and the main themes tackled in each of these different courses are listed in a comprehensive manner.
Several trends can be identified from this table regarding the content of these courses:
A typical course on GHG emissions accounting would start by explaining the motivational aspect behind accounting and
reporting GHG emissions produced by human activities in a post Kyoto Protocol and Paris agreement era, before
introducing the main standards and methodologies for GHG accounting (ISO 14 064/GHG Protocol). The following steps
would be:
To identify sources of GHG emissions and to set organizational and operational boundaries.
To design an inventory of GHG emissions and to categorize emissions (as direct/indirect or in “scopes”).
To learn how to measure accurately GHG emissions according to a particular methodology.
To report appropriately these measures to other stakeholders.
To either perform or prepare for a verification of the GHG assertions.
To set up a mitigation plan to manage the GHG emissions measured.
Ultimately, training on GHG emissions accounting must guide stakeholders on their path towards emissions reduction.
36
Course Content/Lessons
Course in carbon accounting Identify the drivers for carbon accounting
Learn about international best practices
Learn about the different scopes
Identify, categorise and calculate GHG emissions with boundaries
Report carbon footprint
Evaluate business risks and strategies for reducing carbon footprint
Corporate Standard Training Inventory design
Setting organisational and operational boundaries
Identifying and tracking emissions over time
Calculating GHG emissions
Reporting GHG emissions
Accounting for corporate emissions purchased energy
Practical examples on how to calculate emissions based on different contractual
instruments in several countries
Reporting requirements
Design, complete and manage a Scope 3 inventory
Identify and categorise Scope 3 emissions organisation
Collect data and assess its quality
Corporate Value Chain -
Calculate GHG emissions throughout the value chain
Scope 3 Standard
Provide a credible report on performances to stakeholders
Perform assurance
Set emissions reduction targets
Identify, measure, manage and reduce GHG emissions associated with a product over its
Product Life Cycle Standard
life cycle.
GHG emissions accounting principles
Define applications for GHG emissions inventories
Design and develop of GHG emissions inventories
Setting organisational and operational boundaries
Identify sources of GHG emissions
Basics of organizational
Collect data and assess its quality
GHG accounting
Calculate GHG emissions
Track GHG emissions over time, recalculations and establish a base year
Prepare GHG emissions inventory report
Prepare for verification
Set GHG emissions reduction targets
GHG projects and project -level accounting principles
GHG projects standards, protocols and programmes
Design and development of GHG projects
Setting GHG boundaries for the project
Determine the baseline of a project
accounting
Quantify GHG emissions
Monitor GHG emissions
Manage data quality
Prepare GHG project report
Basics of value chain GHG N/A (New)
accounting
Introduction and overview
Prepare for carbon management
The analytical fundamental
of carbon management
Select mitigation measures to study
Perform financial analysis for GHG mitigation
37
Discuss climate change science
Outline the drivers for action on climate change risk including international policy and local
legislation
Identify associated risk and opportunities as relevant to the organization and supply chain
Plan how to act in order to minimise the risk and maximize the opportunities
Carbon footprinting Understand how to measure GHG emissions and calculate the carbon footprint of an
management organization
Appreciate the different GHG measurement methodologies, protocols and standards
Manage GHG emissions of an organisation
Develop plans for reducing emission following the GHG Management Hierarchy
Explain the pros and cons of offsets
Access to tools and additional resources to support further actions
Day 1
History and context of GHG reporting.
The mechanism of GHG reporting and emissions trading
Current emissions reporting and trading programmes
Key stakeholders and their responsibilities in GHG reporting
Principles of GHG monitoring and reporting
Emissions calculations
Issues around measurement systems
The role of the verifier
Day 2
Definition of verification
Greenhouse Gas
Key principles of verification
Emissions Verifier
Verifier competence requirements
Training Programme
Overview of the verification process
Risks, strategic analysis and planning
Risk assessment
Day 3
Tools and techniques of accounting and certification
Missing data and its relevance
Data analysis
Completing the verification
Integrating with other management systems and financial controls
Developing internal accounting verification procedures
On-site exam
Identify and understand industry standards and protocols
Plan and create GHG emissions inventory
GHG Accounting Calculate GHG emissions
(Webinar) Prepare a third party verification
Identify GHG emissions risks and opportunities
Developing mitigation strategies
Identify and understand industry standards and protocols
Plan and create GHG emissions inventory
GHG Accounting (e- Calculate GHG emissions
Learning) Prepare a third party verification
Identify GHG emissions risks and opportunities
Developing mitigation strategies
Understanding the value of conducting a GHG inventory
Understand common protocols
Basic of GHG
Differentiate between regulatory and voluntary reporting frameworks
Accounting. Reporting
Establish boundaries for accounting and reporting
and disclosing GHG
Collect, measure, report and disclose GHG emissions
emissions
Leverage GHG inventories to drive operational improvements
Verify and improve inventory accuracy
Introduction to climate change science and post-Kyoto situation, Regulations
Introduction to carbon footprint accounting and reporting according to different standards
Taller práctico para el
Understand what is carbon footprint
cálculo de la Huella de
Review the different international methodologies used to calculate GHG emissions
Carbono
Practical cases of calculation carbon footprint for organisations
Practical cases of calculation carbon footprint for products
38
Learn to master the different stated of the making Bilan Carbone
Learn to use all the carbon calculation tools available (except the ones dedicated to local
Bilan Carbon: Maîtrise
public entities)
de la Méthode
Identify opportunities to reduce GHG emissions
Learn to use the Bilan Carbone method in various contexts
Prepare GHG inventory
GHG Inventory, Calculate GHG emissions
Accounting and Design GHG inventory quality assessment processes
Reporting – ISO 14064-1 Prepare all documentation necessary for assessing a GHG report
Establish a baseline and a project scenario to compare GHG emissions
GHG Project, Quantify GHG project emissions
Quantification, Design GHG project quality management process
Monitoring and Prepare all documentation necessary to report emission reduction achieve from a GHG
Reporting – ISO 14064-2 project
Understand GHG validation and verification at the organisation (inventory) and project
(emissions reduction) levels
Differentiate between GHG validation and verification
Differentiate between the requirements of the ISO standard and those of GHG programmes
Define the scope of validation and verification, including the level of assurance, materiality,
intended user, responsible party and discrepancies
GHG Validation and
Develop activities to address verification and validation risks
Verification – ISO 14064-
Apply sampling methodologies to select and appropriate sample size for verification activities
3
Prepare a verification plan and a sampling plan
Evaluate GHG assertion and supporting evidence, including evaluating GHG systems,
controls and discrepancies found in a GHG assertion
Produce the necessary documentation to support GHG verification
Understand the record retention requirements for a GHG verification and the process to
handle facts determined after a verification is complete
Learn about climate change science and GHG inventories
Understand GHG emissions protocols for both public and private entities
Identify the sources and effects of GHG emissions
GHG emissions:
GHG emissions data collection and calculation
Measuring and
Identify inventory reporting platforms and certification methods
Minimising the Carbon
Design and complete a comprehensive GHG emissions inventory
Footprint
Calculate the carbon intensity of the electricity supply for a specific geographic are
Conduct a full life cycle analysis of GHG emissions from a product
Evaluate GHG mitigation opportunities – both policies and specific measures
Identify the effect of GHG emissions on the environment
Understand the principles of GHG accounting and reporting
Be aware of relevant environmental laws and regulations
Determine the scopes of GHG emissions and the main uncertainties and calculation
Carbon Accounting and
techniques applicable to each of them
Energy Auditing
Prepare and interpret GHG inventory for an organisation
Complete a carbon life cycle analysis for a product or service
Develop a comprehensive energy/emissions management plan
Find methods for reducing GHG emissions
Challenges imposed by climate change
Policy responses to climate change (in particular market-based emissions trading schemes)
Identify the main drivers for carbon accounting
Carbon accounting requirements
Appreciate the relationship between conventional accounting and carbon accounting
Appreciate the ethical questions raised by carbon accounting and the risks associated with
Carbon accounting different accounting practices
Evaluate a carbon accounting statements, whether the financial accounts, footprinting
reports and disclosure reports
Evaluate alternative approaches to carbon accounting
Undertake the accounting of the carbon footprint of a firm, a project or a product
Use climate change reporting standards and protocols to report on carbon emissions and
benchmark performance
39
Understand new developments in carbon accounting and evaluate implications for business
Evaluate the pros and cons of carbon accounting alternatives
Table 31. Content of courses on carbon emissions accounting.
4.2 Remarks on the study

4.2.1 Key findings
This market research led to the creation of a list of existing training courses on GHG emission accounting around the
world.
The scope of the search itself was constrained by the limited number of languages used to carry it out. This constraint
may have influenced some of the results of this work.
The organizations providing training on carbon emissions accounting, the general format of the courses offered and the
content of these courses were all thoroughly analysed.
This study reveals some key findings:

All the courses identified are provided in richer more developed countries. The English speaking countries offer
the overwhelming majority of the courses identified.
In most cases, no specific knowledge is required to enrol in training on carbon emissions accounting.
The target audience of training on carbon emissions accounting falls either in the category of middle/top
managers and environmental/CSR specialists or to everyone interested in learning about carbon emissions
accounting.
Face to face meetings and online/e-learning are widely and equally used. Webinars is the least popular format
for courses on GHG emissions accounting. From this analysis, this particular format does not seem compatible
with hands-on training. It is also worth noting that distance learning in general (e-learning and webinars) tends
to be less costly than traditional learning.
More than half of the courses are in the mid-range price of US$30 to US$60 per hour.
Two thirds of the courses identified last for more than 15 hours (or the equivalent of a couple of days).
The awarding of a certificate is the most widely used practice among all the courses identified. A certificate of
proficiency which requires participants to pass an exam to complete the training is available in more than half of
the courses identified.
All training programmes refer to the ISO 14 064 standard and/or the GHG Protocol methodology.
Recurring topics can be found in the content of most of the courses, regardless of their main focus. This training
“backbone” usually consists of:
An Introduction to the topic of carbon accounting.
o Learning how to collect the data on GHG emissions.
o Learning how to measure/calculate GHG emissions.
o Learning how to report and disclose GHG emissions.
o Learning how to prepare for verification of the GHG assertions.
Finding ways to manage mitigate and ultimately reduce GHG emissions.
4.2.2 Areas of opportunity

Even though there are recognized professional qualifications related to GHG emissions verification, these courses fall
down in focusing on sector specific challenges such as the logistics sector. It may be that GHG emission accounting
within the logistics sector is included as a subset of general GHG emissions training.
Generally the GLEC Framework is not so well known, even in the GHG verification sector, so there is an opportunity to
tackle the need to establish a harmonized training programme aligned to existing practice.
A globally recognized professional certification which would comply with the main methodology of GHG calculation
available should be developed to address this issue. Such trainings and certification would provide their participants with
an impartial endorsement of their skills and competencies in carbon footprint accounting.
These training programmes could be structured in sequential modules, which would cover the main topics identified in
this study. They would also have to include a hands-on approach. For every module both distance and traditional
learning formats could be implemented depending on the nature of their contents.
These modules could serve as the basis for designing tailor-made training sessions which would take into account the
profile of business professionals, the sector they belong to and the role they play in it, to ensure a better implementation
of GHG emissions accounting in real life.
40
5. Develop training material
The results of the two previous sections are addressed in this chapter. Here, the main objective is to design the course
contents and features to cover the demand and market gaps identified in the survey as well as in the market research.
Previous deliverables of the LEARN Project have also been considered. The modules, contents and features such as the
duration of the modules, entry requirements of the courses, etc. are envisaged altogether. The process used to merge
the conclusions of the survey and of the market research is explained below, along with the final structure of the course
to be designed. Finally, a preliminary set of training materials is developed to be used in the first training module.
5.1 Confronting education needs with existing training courses

The courses’ features were determined by the market research. The list below contains the courses’ components
according to the identified market trends and the survey results:
Target Audience: Managers and environmental/CSR specialists would be more interested in participating in
training courses on GHG emissions calculation than other audiences. The course is divided into three modules
(see Table 32 below). The first one covers basic information while the second and third ones are related to
strategical decision making and verification processes. Hence, the first module would be interesting for all types
of audiences whereas the other two modules would fit better the needs of managers and environmental/CSR
specialists.
Entry requirements: This refers to any type of grade to obtain or examination to pass to be granted with an
access to the modules of the course (see Table 32). The first module would provide students with basic
concepts and skills to measure carbon footprint and help them in their subsequent decision making process to
reduce GHG emissions. As a module focused on providing the most basic knowledge to students, it should be
open to everyone, regardless of the background of individuals. However, students would have to demonstrate
some knowledge on carbon footprint to have access to modules 2 and 3 of the training. The methods for
assessing pre-existing knowledge and skills of students would be the following:
Providing a certificate of attendance: for the students who attended the first module of this course.
o Providing a certificate of attendance and the course programme: for students who attended courses
similar to module 1. The programme is requested to ensure they have minimal aptitudes in this area of
study.
o Passing a test: for students with pre-existing knowledge on carbon footprint but without any certificate.
The format of the test will be determined in future WP5 deliverables.
Format: This refers to the channel used for teaching the courses to students. The survey results and the market
research consider both F2F meetings and e-learning. Concerning electronic learning, we should distinguish
between two approaches – self-paced and facilitated/instructor-led – and define a combination of different types
of e-learning components, and then assess if these are asynchronous or synchronous. More details on this will
be developed in the following deliverables.
Duration: The vast majority of courses analysed in the market research last between 16h and 20h. The
duration of this course would be flexible and adapted to the clients’ requirements and objectives.
Standards and Protocols: All the courses identified in chapter 4 refer to the ISO 14 064 standard and/or the
GHG Protocol methodology. The training material developed in WP5 will cover both, the EN16285 standard and
the GLEC Framework.
Certificate: As mentioned above, the second and third modules of the training would require a pre-existing
knowledge, skills or aptitudes in the field of carbon emissions accounting, Furthermore, the areas of opportunity
identified in chapter 4 raise the issue of the development of a standardized assessment process in training on
GHG emissions accounting. Hence, we will investigate how to solve this issue by looking into the different
assessment processes currently used to deliver the existing certificates in that field of study.
Use cases: Case method approach, with exercises and examples.
Price: The average price for training on carbon emissions accounting is currently between $30 and $60 per
hour.
Frequency: The demand will determine the frequency of the training courses.
5.1.1 Research gaps identified in previous LEARN deliverables
One of the research gaps mentioned in the deliverables 3.1 and 3.2 of the LEARN project is the difficulty to obtain more
accurate and representative GHG emissions data. This need for a finer granularity of data is linked to the definition of
transport service categories. One of the proposals to cover this gap is to use a third party database to collect and store
data in real-time. This is now a possibility thanks to the latest ICT innovations, the Internet of Things (IoT) and cloud
computing.
41
A specific chapter in one of the modules aims at covering this research gap, by explaining the importance of primary data
on decision making and encouraging individuals to use appropriate technologies to collect this kind of data. Carriers’
emissions will be visible to those who produce the emissions indirectly. Furthermore, the collaboration with the SELIS,
AEOLIX and Next Trust projects will facilitate the development of these platforms and provide use cases and examples
to develop training material.
5.1.2 Course structure, contents and formats

As mentioned previously, the training course will consist of three modules and will focus on the calculation of GHG
emissions of road transport as it was the transport sector which received the highest score in the survey. Furthermore,
the training materials will be translated into three languages – English, Spanish and Romanian – and will be tested in
Spain and Romania, as well as the in the UK or Ireland (to be confirmed).Table 32 shows the modules to be developed
with some features which will be detailed further in the upcoming WP5 deliverables. Other features mentioned in the
previous section will also be determined later on.
Module Target Entry Format Duration Certification Case Study

Audience Requirements
Carbon footprint
measurement Everyone None
module Depending on
Carbon emission Middle/Top Pre-existing the learner
e-
verification module Managers and knowledge in background Yes (TBD) Yes
learning/F2F
Sustainability Environmental CF and
Strategy and CSR. measurement expectative
Reporting Executive
Training
Table 32. Course structure (modules and features).
A brief description of the modules is presented below:
Module 1: Carbon footprint measurement module

This is the core course providing the basics of GHG emissions accounting. It will cover the key concepts of the field, the
standards and protocols used ISO 14 064 standard and/or the GHG Protocol, the GLEC framework, the organizational
and product carbon footprinting, data collection and quality assessment, tools and resources. The course will show how
to calculate carbon footprint as well as case study results and it will also tackle the topic of carbon footprint reduction.
The structure of the course is based on (Circular Ecology, 2018).
Main Contents
1. Background on carbon footprinting: An introduction to the development of carbon footprinting standards.
2. Carbon footprinting standards, protocols and reporting frameworks: ISO 14064, WRI/WCSD GHG Protocol and
GLEC Framework. Including introduction to Scope 1, Scope 2 and Scope 3 emissions.
3. Calculating carbon footprint: The course will run through key areas to calculate carbon footprint for road
transport and energy consumption.
4. Organizational carbon footprinting: An essential overview of organizational footprinting.
5. Project carbon footprinting: An essential overview of project footprinting.
6. Product carbon footprinting: An essential overview of product carbon footprinting.
7. Data, tools and key resources: An overview of key data, calculation tools and resources for carbon footprinting.
Focused on third party data warehouses.
8. Case study results: a series of carbon footprinting case studies focused on supply chains will be presented to
illustrate how carbon emissions accounting can be implemented.
Who should attend?
This module does not require any pre-existent knowledge in the field and is open to everyone, although employees from
the road transport sector and environmental consultants would be the main target audience.
Module 2: Carbon emissions verification and validation module

The aim is to understand the requirements of the GHG inventory verification. The course will provide a detailed training
on how to implement the ISO 14064-3 standard and it will also include specific examples linked to the contents covered
in the first module. The structure of the course is based on (GP Strategies, 2018):
42
Main Contents
1. Assurance engagement, planning and conducting a verification
2. Evaluating and reporting verification findings
3. Prepare for an external verification
4. Uncertainty
5. Materiality
6. Assurance
7. Carbon markets
8. GHG inventory and financial reporting – Carbon disclosure vs. carbon accounting
Who should attend?

The prerequisite to participate in this second module is to have attended the first module or an equivalent. The target
audience would be mainly managers and environmental/CSR specialists. Other individuals who could also be interested
in following such training are consultants or auditors.
Module 3: Sustainability strategy and reporting executive training

This module aims at helping participants to formulate a strategic understanding of the risks and opportunities generated
by a changing environment on their ability to do business. It will support senior executives to understand their personal
obligations to ensure their business remains compliant, create a roadmap for strategy implementation, understand how
to improve environmental performance and align sustainability and CSR with a business strategy. The structure of the
course was inspired by (Sustainability Knowledge Group, 2014-2018) and (SLR Consulting, 2018).
Main Contents
1. Discuss climate change science
2. Identify associated risks and opportunities as relevant to the organization and to the supply chain
3. Plan how to act in order to minimize the risk and maximize the opportunities
4. Leverage GHG inventories to drive operational improvements
5. Select mitigation measures to study
6. Perform financial analysis for GHG mitigation
Who should attend?

The prerequisite to participate in this third module is to have attended the first module or an equivalent. The target
audience would be, here again, managers and environmental/CSR specialists.
43
5.2 Preliminary set of materials
This chapter provides further information on the contents of the first training module presented in the previous section.
Specific topics will be addressed in each section of the course:
1. Background on carbon foot printing: An introduction to the background and development of carbon
footprinting standards.
This first section aims at providing an overview of the reasons behind carbon footprint calculation. It will tackle the
following topics:
Paris Climate Agreement - GHG reduction targets

EU policy on carbon footprinting
Carbon footprinting definition
2. Carbon footprint standards, protocols and reporting frameworks: ISO 14064, WBCSD GHG Protocol and
GLEC Framework. Including introduction to Scope 1, Scope 2 and Scope 3 emissions.
The ISO 14064:2006 standard and the Greenhouse Gas (GHG) Protocol will be discussed. Both were created to address
the lack of clarity and consistency between different approaches chosen by governments and organizations to account
for GHG emissions and removals.
First, of the ISO 14064:2006 will be explained:
ISO 14064-1 Specification with guidance at the organization level for quantification and reporting of greenhouse
gas emissions and removals.
ISO 14064-2 Specification with guidance at the project level for quantification, monitoring and reporting of
greenhouse gas emission reductions or removal enhancements.
ISO 14064-3 Specification with guidance for the validation and verification of greenhouse gas assertions that
aims to verify inventories developed by ISO 14064- 1 and validate and verify projects developed by ISO 14064-
2.
Then, a complete vision and understanding about the categorization of corporate GHG emissions inventory into direct
and indirect will be provided. The classification of carbon emissions into one of the three scopes defined by the GHG
protocol will be explained later on.
Direct emissions are emissions from sources that are owned or controlled by the reporting company. This
company shall report these emissions under ‘scope 1’.
Indirect GHG emissions, consequence of the activities of the reporting company but occur at sources owned or
controlled by another company. Indirect emissions must be reported under either scope 2 or 3. Scope 2
emissions are the emissions from the generation of purchased electricity, steam, cooling, or heating consumed
by the reporting company. Scope 3 emissions regroup all other indirect emissions. The GHG Protocol scope 3
standard outlines requirements and detailed guidance on developing comprehensive scope 3 inventories.
Finally, the GLEC Framework will be explained. Specifically, how to use the GLEC Framework for the road transport will
be further described.
3. Organisational carbon footprinting.
An essential overview of organisational footprinting is given. Here below is a list of the main topics which will be
addressed in this section:
Overall introduction to GHG inventories
Understanding the purpose of a GHG inventory for organisations
GHG inventory development process
GHG inventory process flow diagram
Plan the development and implementation of the GHG inventory
Develop/Check the procedures and systems required for the GHG inventory
Report/Review
Case studies and exercises.
4. Project carbon footprinting.
An essential overview of project footprinting is given. Here below is a list of the main topics which will be addressed in
this section:
44
Introduction to GHG projects
ISO 14064-2 terms and definitions
Identifying sources, sinks and reservoirs
Determining the baseline scenario
Quantifying the baseline and project scenario
GHG monitoring and data management
Documenting and reporting
Case studies and exercises
5. Product carbon footprinting.
An essential overview of product carbon footprinting is given
6. Data, tools and key resources: An overview of key data, tools and resources for carbon footprinting.
Focused on third party data warehouses.
This chapter aims to cover research data gaps to reach finer granularity. The main points developed in this chapter will
be:
Differentiate between primary and secondary data
Understand the importance of collecting primary data
Define the transport service categories for road transport according to the GLEC Framework
Identify the sources of energy
Determine the nature and amount of goods transported
Collect the information about the distance covered
Set boundaries for data collection
Understand the role of third party data warehouses in the collection process.
How to develop a third party databases (ICT required, data collection and data storage, emission factors)
7. Calculating carbon footprint.

This section will run through key aspects to take into consideration when calculating the carbon footprint of road
transport and energy consumption:
Determine the aggregation level
Calculate consumption factors
Select emission factors
Calculate carbon footprint
Determine environmental performance management
8. Case study results: A series of carbon footprinting case studies will be discussed, to illustrate how carbon
emissions accounting can be used.
5.3 Exploitation Plan

ZLC being an educational centre will offer the material developed in WP5 as part of its different types of existing courses.
Prior to doing that, the materials developed will be tested with a group of stakeholders in a face to face course in April
2018. Later on, the training materials will be tailored for ZLC educational offer, including
Executive Education is an immersive F2F learning experience oriented to executives, business leaders and
functional managers. ZLC brings tailor-made education solutions customized to suit each company’s
challenges and teams and also offers open programmes. ZLC’s Executive Education courses cover a wide
range of topics in the area of supply chain management and logistics. Sustainability performance management
and specifically, environmental performance management is becoming essential for companies whose leaders
aim at demonstrating their green efforts. This course would be customized to cover the clients’ expectations on
a training dealing with carbon footprint measurement, strategic planning and decision making to reduce carbon
emissions and attract investors with environmental concerns.
PHD Summer Academy (Seminar) is a programme where PhD students from universities worldwide benefit
from meeting renowned experts and participate in an enriching atmosphere of mutual exchange. Every year, it
offers an intense period of learning, debating and discovering the fundamental concepts and recent trends in
supply chain management and logistics. Doctoral students from different institutions can take the advantage of
this programme to learn about emissions accounting and reduction with a F2F seminar offered by experts of
the LEARN project.
Advanced Topics (master programme) (1,30h) are sessions where an expert share his knowledge and latest
advances in a specific field. The attendees can be ZLC international and national master students, ZLC
researchers and special guests. In one of these sessions the lecturer could give an overview of the main
45
aspects of carbon footprinting and emissions reduction to raise participants’ awareness on environmental
issues and explain to them what the rationale behind GLEC Framework.
Elective (Master programme) (16h) refers to optional courses within the MIT-Zaragoza master which would
allow international students interested in carbon emissions accounting to learn more about that particular topic.
The course designed in this deliverable would be taught by the LEARN experts in F2F sessions during a week.
An online course will be created. The training material will be developed based on the content produced in of
the LEARN project.
6. Summary and outlook

The methodology used to develop the contents of the training is a combination of the ADDIE and the AGILE models. This
approach allows for delivering the curriculum based on the content and involving the learner. Furthermore, the flexibility
of the AGILE method permits to adapt the courses in the future.
This document describes the steps followed during the analysis phase of the ADDIE method. It explains the survey and
the market research conducted for identifying key training areas, as well as the course structure and format.
Furthermore, the course aims at covering research gaps on data collection and data quality. The results of this analysis
phase helped to design the preliminary structure of the course:
The training course on carbon emissions accouting will be divided in three modules.
o Module 1: Carbon footprint measurement – to provide basic knowledge on this topic.
o Module 2: Carbon emission verification
o Module 3: Sustainability strategy and reporting executive
Define the main sections of the modules and prepare an exhaustive set of contents for the first module.
Determine some key features of the course.
o Entry requirements: module 2 and module 3 will require a certificate or passing a test to demonstrate
the level of skills and knowledge acquired in module 1.
o Duration: the duration of this course would be flexible and adapted to the clients’ requirements and
objectives.
o Certificate: an official certificate attesting for the attendance, aptitude and qualification will be issued
after the successful completion of each training module.
o Case studies: each module will include examples and practical exercises.
Courses will be open to everyone but managers and environmental/CSR specialists are likely to be the ones
benefitting the most from this particular training.
The training formats will be face to face (F2F) meetings and e-learning.
The course developed will target specifically the road transport sector.
It will be available in Spanish, English and Romanian and it will be tested in Spain, UK/Ireland and Romania.
The main methodologies discussed to calculate GHG emissions will be the ISO 14064 standard, the GHG
protocol and the GLEC Framework.
The training module 1 will be the first one to be implemented and therefore has been developed further than the other
two modules in this deliverable it addresses the research gaps on data collection and data quality.
The work carried out in this deliverable was crucial to determine the course structure and contents. Thanks to the AGILE
approach, the points mentioned above and the preliminary set of contents could be updated and adapted to the users’
requirements and feedback. Moreover, the following points will be addressed in the upcoming months:
We will explore the different e-learning approaches, components and types to identify which training formats
serve best the contents of the courses (e.g. self-paced vs instructor-led; asynchronous vs synchronous).
We will examine when F2F learning seems more suitable than e-learning.
We will study the certification procedures currently used by organisations providing trainings on carbon
emissions accounting.
46
7. References
Chapter 2&3: Document objectives and methodology applied and Identification of knowledge gaps
Byrne, P., Ryan, P. & Heavey, C. (2013). Sustainable Logistics: A Literature Review and Exploratory Study of Irish
Based Manufacturing Organizations. International Journal of Engineering and Technology Innovation, Vol 3(3), 200-213.
CE Delft (2014). LOT 3: Introduction of a standardised carbon footprint methodology. Fact-finding studies in support of
the development of an EU strategy for freight transport logistics. European Commission DG for Mobility and Transport.
Conlogic. (2013). Företagens logistikanalyser – åtgärder för bättre resurseffektivitet och mindre miljöpåverkan. Borlänge:
Trafikverket.
Lammgård, C. (2007). Environmental Perspectives on Marketing of Freight Transports - The Intermodal Road-Rail Case.
PhD thesis ed. Göteborg: Göteborg University.
Lammgård, C., Andersson, D. & Styhre, L. (2013). Purchasing of transport services : a Survey among major Swedish
Shippers.
http://www.chalmers.se/en/s/lead/research/transportinkopspanelen/Documents/Lammg%C3%A5rd%20et%20al_NOFOM
A.pdf
Lieb, K. & Lieb, R. (2010). Environmental sustainability in the third-party logistics (PL) Industry. International Journal of
Physical Distribution & Logistics Management, Vol 40(7), 524-533.
Nations, F. a. (2011). E-learning methodologies: A guide for designing and developing e-learning course. Improving the
abilities of Regional Organizations to develop, implement and monitor food security.
Wolf, C. & Seuring, S. (2010). Environmental impacts as buying criteria for third party logistical services. International
Journal of Physical Distribution & Logistics Management, Vol 40(1-2), pp. 84-102
Chapter 4: Identifying training material and organizations

Asociación Española para la Calidad:
https://www.aec.es/web/guest/formacion/catalogo/listado/for0492
Association of Climate Change Officers:

https://accoonline.org/store/ghg-101
Carbon Solutions:
http://carbonsolutions.com/training/index.html
Columbia University:
http://sustainability.ei.columbia.edu/files/2013/07/SUMA-K4035-GHG-Emissions-Website.pdf
GP Strategies Limited:
http://www.gptrainingconsultants.com/courses/climate-change-and-sustainability/greenhouse-gas-emissions-verifier-
training-programme.html
Greenhouse Gas Management Institute:

http://ghginstitute.org/product/201-basics-organizational-ghg-accounting/
http://ghginstitute.org/product/202-basics-of-project-level-ghg-accounting/
http://ghginstitute.org/product/203-basics-of-value-chain-ghg-accounting/
http://ghginstitute.org/product/711-the-analytical-fundamentals-of-carbon-management/
Greenhouse Gas Protocol:

http://ghgprotocol.org/Corporate-Standard-Training
http://ghgprotocol.org/Scope-2-Training
http://ghgprotocol.org/scope3-online-course
http://ghgprotocol.org/Product_Standard_Online
Institut de Formation Carbone:

http://www.if-carbone.com/maitrise-de-la-methode-elearning
Sustainable Advantage Group:

http://www.sustainableadvantage.com.au/training/courses/course-in-carbon-accounting
47
True North Sustainability:
http://www.truenorthsustainability.co.uk/training/carbon-management/
University of Edinburgh:
http://www.drps.ed.ac.uk/14-15/dpt/cxcmse11151.htm
University of Newcastle:
https://www.newcastle.edu.au/course/GENG3860
University of Toronto:
https://www.environment.utoronto.ca/event/ghg-inventory-accounting-and-reporting-iso-14064-1/
https://www.environment.utoronto.ca/event/ghg-project-quantification-monitoring-and-reporting-iso-14064-2/
https://www.environment.utoronto.ca/event/ghg-validation-and-verification-iso-14064-3/
Chapter 5: Develop training materials

Standard EN 16258 “Methodology for calculation and declaration of energy consumption and greenhouse gas
emissions of transport services”. available in German from Beuth Verlag (www.beuth.de) and in English from BSI Shop
(http://shop.bsigroup.com/)
ISO14064 Standards provide tools for assessing and supporting GHG reduction and emission trading.Available at
(https://www.iso.org/news/2006/03/Ref994.html)
ISO 14064-1:2006. Greenhouse gases-- Part 1.Specification with guidance at the organization level for quantification and
reporting of greenhouse gas emissions and removals.Available at (https://www.iso.org/standard/38381.html)
ISO 14064-2:2006. Greenhouse gases -- Part 2: Specification with guidance at the project level for quantification,
monitoring and reporting of greenhouse gas emission reductions or removal enhancements. Available at
(https://www.iso.org/standard/38382.html)
ISO 14064-3:2006: Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of
greenhouse gas assertions. Available at (https://www.iso.org/standard/38700.html)
WRI&WBCSD: GHG protocol Standard: Corporate value chain (Scope 3) Standard. Available at
(http://www.ghgprotocol.org/standards/scope-3-standard)
WRI&WBCSD: GHG protocol Standard: Corporate Standard. Available at (http://www.ghgprotocol.org/corporate-

standard)
WRI&WBCSD: GHG protocol Standard: Product Standard. Available at (http://www.ghgprotocol.org/product-standard)
WRI&WBCSD: GHG protocol Standard: Mitigation Goal Standard. Available at (http://www.ghgprotocol.org/mitigation-
goal-standard)
Smart Freight Centre, 2016. GLEC Framework for Logistics Emissions Methodologies. Version 1.0 available from
(http://www.smartfreightcentre.org/glec/glec-framework
Module 1: Carbon footprint measurement module

Circular Ecology, 2018: Online carbon footprint training course. Available from
(http://www.circularecology.com/carbon-footprint-training.html#.WkSyXN_ibIU)
Module 2: Carbon emissions verification and validation module

GP Strategies, 2018: Climate change & sustainability training. Greenhouse Gas Emissions Protocols, Inventory and
Verification course. Available from (http://www.gptrainingconsultants.com/courses/climate-change-and-
sustainability/greenhouse-gas-emissions-protocols-inventory-and-verification.html)
Module 3: Sustainability Strategy and Reporting Executive Training

Sustainability Knowledge Group, 2014-2018: Strategy and Reporting Executive Training course- Available at
(https://sustainabilityknowledgegroup.com/strategy-and-reporting-executive-training/)
SLR Consulting, 2018: Leading with environmental sustainability. IEMA Certified training course. Available from (
https://s3-eu-west-1.amazonaws.com/s3live.slrconsulting.com/files/services/IMEA-Training-Course-Leading-with-
Environmental-Sustainability.pdf)
48
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D5.1 Curriculum and

Due Date: 31/12/2017

Document Revision History

Modification reason Modified Beneficiary Changes Made

1.1 29/12/2017 Compiling partners inputs BR ZLC Partner Text

1.5 19/02/2018 Final version BR, CC ZLC Final refinement

1.6 22/02/2018 Internal review KD IML Review

1.7 27/02/2018 Internal review CS EST Review

1.8 28/02/2018 Final version BR, CC ZLC Final review

Figure 1. Programme guidelines from survey and research market analysis.

Figure 2: Objectives and structure of the LEARN project

ADDIE Model AGILE Model

3. Identification of knowledge gaps

3.1 Description of the survey

(2) Please, select the group of stakeholders you belong to.

(4) Number of employees (full-time equivalents):

(5) Annual Turnover

3.1.2 Status of knowledge

Not at all Slightly Somewhat Very Extremely

Public reporting / CSR 

Governmental requirement to report

Identifying opportunities for cost

Making logistics business decisions 

To allow for good target setting  

Not at all Slightly Somewhat Very Extremely

No demand from customers for

Emissions are too hard to calculate 

Emissions from the logistics supply

No financial resources available 

No human resources available 

Very Low Low Acceptable High Very High

3.1.3 Training and education needs

Not at all Slightly Somewhat Very Extremely

(11) Best Practices.

Not at all Slightly Somewhat Very Extremely

Supply chain strategy 

Supply network design 

Supply chain finance 

Best practices for emission

Tools to calculate emissions

Tools to calculate emissions

Specific regulation regarding

General regulation regarding

Verification processes Acceptable Low High Very Low

Certifications Acceptable Very Low High Low

Individual / small group

Table 7.Training needs: Q13 - Teaching formats by role.

3.2 Results of the survey

3.2.1 General Information

Greece Belgium Denmark Germany Other

Figure 4.General information: R1 - Surveyed country.

United Kingdom 1 1.9

Standardization & certification

Figure 5. General Information: R2 Group of stakeholders the respondents belongs to.

Group of stakeholders you belong to Number %

Research networks 17 31.5

Associations & business networks, programmes & initiatives 1 1.9

International organizations & forums 3 5.6

Standardization & certification bodies 1 1.9

Private company 5 9.3

Table 9. General Information: R2 - Group of stakeholders the respondents belongs to.

Figure 6.General Information: R3 - Type of company where the respondents work.