What CSRD and GHG Protocol require from your fleet data
The EU Corporate Sustainability Reporting Directive (CSRD), which applies to large companies including non-EU companies with significant EU operations, requires Scope 1 emissions reporting under the European Sustainability Reporting Standards (ESRS). The GHG Protocol Corporate Standard — which underlies most voluntary and mandatory emissions reporting frameworks — requires that Scope 1 emissions calculations be based on verifiable activity data.
For mobile equipment, the primary activity data is fuel consumption — litres of diesel burned by each equipment category over the reporting period. Where direct fuel consumption data is available from telematics or fuel management systems, it should be used directly. Where it is not available, emissions are calculated from equipment count, operating hours, and rated power consumption — all of which come from the equipment register.
The equipment register fields that feed emissions calculations
Equipment category
Emissions calculations require equipment to be categorised by type. A haul truck has different fuel consumption characteristics than a drill, which differs from a loader, which differs from a light vehicle. Without accurate equipment classification, the emissions model uses wrong emission factors.
Power rating (kW or hp)
For equipment where fuel consumption is estimated rather than metered, power rating is the key input. A 3,500 kW haul truck engine burns approximately 1,000 litres of diesel per operating hour at full load. A 250 kW drill burns approximately 70 litres. Without power rating data in the register, emissions estimates default to generic category averages that may be significantly wrong for specific fleets.
Equipment count by site
CSRD requires site-level emissions disclosure for material operations. If the register cannot reliably report how many active haul trucks are operating at each mine site — because of duplicates, inconsistent site identifiers, or equipment assigned to the wrong location — the site-level breakdown cannot be produced with confidence.
Operational status
Only active equipment generates emissions. Equipment on standby, in maintenance, or decommissioned does not burn fuel at operating rates. An equipment register that does not accurately reflect operational status will overcount active fleet and overestimate emissions — or undercount it if decommissioned equipment is still listed as active.
The MAC TSM connection
The Mining Association of Canada's Towards Sustainable Mining (TSM) protocol is widely used by Canadian mining companies and increasingly referenced internationally. TSM's Energy and GHG Management protocol requires companies to report their energy use and GHG emissions by facility, track progress against reduction targets, and demonstrate that emissions data is based on verified activity data.
For TSM reporting, the equipment register is the starting point for the asset-based emissions inventory. A register that cannot reliably answer 'how many diesel haul trucks are operating at this site, and what is their aggregate rated power?' cannot support TSM energy and GHG reporting without significant manual reconciliation.
CIM Estimation Standards and asset data
The Canadian Institute of Mining, Metallurgy and Petroleum (CIM) Definition Standards underlie TSX NI 43-101 resource and reserve reporting. While CIM standards are primarily concerned with mineral resource estimation rather than equipment reporting directly, the production capacity assumptions that support reserve estimates depend on fleet composition and availability — which requires, again, an accurate equipment register.
What a normalised register contributes to emissions reporting
A normalised equipment register enables several specific improvements to emissions reporting quality.
Accurate fleet classification enables correct emission factor selection by equipment category
Power rating data from the equipment register supports activity-based emissions calculation where metered fuel data is unavailable
Site-level equipment counts enable site-level emissions breakdowns required by CSRD and TSM
Operational status accuracy prevents double-counting of decommissioned equipment in the active fleet
Duplicate detection ensures that the same asset is not counted twice in the fleet inventory
None of these improvements require new emissions measurement technology or additional metering. They require that the equipment register accurately reflects what is operating, where, and with what rated capacity. That is a data quality question before it is an emissions question.
The audit trail requirement
Both CSRD and GHG Protocol require that emissions calculations be based on documented, verifiable activity data. If an auditor asks 'how did you arrive at this Scope 1 emissions figure?', the answer needs to trace back to verifiable source data — including the equipment count and power rating data that informed the calculation.
A normalised equipment register with a tamper-evident audit trail — showing when each record was created, modified, and verified — provides that documentation. A spreadsheet that was 'updated sometime last year' does not.