A Framework for Integrating Carbon Accounting Standards into Decision Support Structures in Logistics

This paper proposes a methodological framework for linking standardized carbon footprint reporting with structured decision support in logistics. The approach integrates the GHG Protocol framework and the ISO 14064 standard in order to formalize emissions inventories, reporting requirements, and verification constraints into a coherent, transparent, and auditable analytical structure. While existing standards provide robust guidance for the quantification and reporting of greenhouse gas emissions, their systematic integration into decision support representations remains limited. The main contribution of the paper consists of the formal operationalization of carbon accounting processes into decision variables, constraints, and performance indicators that preserve traceability, transparency, and compatibility with external verification requirements. A simplified linear programming formulation is employed as a standard-driven decision support abstraction, illustrating how emissions-related data derived from standardized reporting can be consistently translated into operational constraints and analytical indicators. The mathematical formulation is not intended to replace detailed logistics optimization models, but to demonstrate the methodological linkage between emissions reporting, verification requirements, and structured decision-oriented analysis. The proposed framework is illustrated through a logistics hub case study using average emission factors and estimated consumption data. The numerical results serve an illustrative purpose and highlight the functioning of the framework, rather than providing fully calibrated operational solutions. The methodology is designed to be reproducible and auditable and may be extended to other industrial sectors, as well as to more advanced modeling settings incorporating dynamic or stochastic elements.