This document discusses establishing a baseline carbon footprint for an organization's transport emissions. It provides guidance on identifying relevant emission sources, collecting necessary data, and calculating a total carbon footprint. When data is unavailable, extrapolating from secondary sources is recommended. Normalizing the footprint by metrics like emissions per km or per unit of sales enables comparisons of carbon efficiency. Establishing an accurate baseline in a transparent and consistent manner allows an organization to prioritize emission reductions and track progress over time.