Lapland University of Applied Sciences and “Towards Sustainable Tendering” -project organizes a webinar “Towards Sustainable Future – from Policies to Actions” on Wednesday December 14th, 2022. 

It is an invitation-only event and we will also include participants remotely,
the registration link is here:

Registration deadline 7 December 2022.

Calculation of carbon emissions from the transportation of a consignment of goods

Carbon emissions from transporting a batch of goods depend on:

  • depends on the filling level of the car: how much cargo is in the car in relation to the maximum amount of loading. For example, the maximum load is 1000kg, 50% filling means that the load is 500kg.
  • depends on the mass of the consignment of goods: what part of the consignment is occupied by the weight of the wagon
  • depends on the transportation
  • depends on the specific vehicle emission factor: how much emissions a vehicle produces per batch of goods at a certain distance and with a certain load.

The idea is that the total transport emissions are distributed among the objects in the car in proportion to their masses. That is, the greater the share of goods in the load, the greater the share of emissions produced by the vehicle is accounted for by the goods in question.


An example of the grain principle:

The transportation distance is 50 km, the total emission is 8.0 kgCO2. The maximum vehicle load is 1000 kg. The filling level is 50%, which means that there are about 500 kg of cargo in the wagon. For the central kitchen of the municipality there is a batch of fish weighing 100 kg. What are the carbon emissions from shipping the goods in question?

100 kg / 500 kg x 8.0 kgCO2 = 1.6 kgCO2

If the car were loaded up to a maximum load of 1000 kg with other items, the fill rate would be 100% and the total emissions would be 9.0 kgCO2. What would be the carbon emissions of transporting the same 100 kg shipment at 100 percent fill level?

100 kg / 1000 kg x 9.0 kgCO2 = 0.9 kgCO2

In the previous examples, total emissions have already been calculated. The number of outliers can be obtained using the formula below. The SEF for a vehicle is derived from the degree to which it is filled. If the SEF is known, for example at a 50% fill level and a 100% fill level, SEFs for intermediate fill levels can be obtained by interpolation between the two values.

Emissions from transporting a batch of goods = specific emission factor x mass x transport distance


For example, if a 300 kg consignment is transported by van over 60 km, with a van load of 50% (i.e. including hundreds of kilograms of other cargo), the specific emission factor would be 328 gCO2/tkm. (328*10-6 kgCO2/kgkm), and emissions for a batch of goods will be:

Emissions from transporting a batch of goods = 328*10-6 kgCO2/kgkm x 300 kg x 60 km = 5.9 kgCO2

Calculation of regional economic effects

Employment calculation

The purchase planner enters the purchase price and the product which needs to be purchased. The tool categorizes the products based on the industry they are produced. The provider wants to buy, for example, potatoes and estimates the purchase price at 3,000 euros.

As you can see in the screenshot, potato cultivation is classified under category 01133 in the industry classification Tol 2008.


Statistics Finland publishes information on the ratio of turnover to the number of employees in industries. On the attached link you can see the main industries according to Tol 2008 classification / by book level national staff / turnover ratios.

As you can see in the table, the fields of agriculture, forestry and fisheries, which also includes the cultivation of potatoes, requires a turnover of 56,000 euros per person per year. Person-year means the labour inputs of one full-time employee per year.

As you can see in the table, the fields of agriculture, forestry and fisheries, which also includes the cultivation of potatoes, requires a turnover of 56,000 euros per person per year. Person-year means the labour inputs of one full-time employee per year.

The tool calculates: 5,000 euros (the purchase price) / 56,000 euros (turnover required to achieve one person-year) = 0,09. In the acquisition will involve 0.09 person-months, i.e., one person for about a month.

Calculating the effect of payroll tax on income

Employment as a result of the acquisition is 0.09 person-years.

According to Statistics Finland’s salary structure statistics, the monthly salary in agriculture, forestry and fisheries is 3,145 euros.

In order to calculate the payroll income received from an acquisition, the employment received from the acquisition in person-years should be converted to employment in months.

0,09 person-years x 12 months = 1,1 personal work months

Calculation of payroll income from the acquisition:

1,7 personal work months x 3 145 euros = 3 460 euros.

Calculating the impact of payroll tax on income

Let’s assume that the purchase of potatoes is made in Kemijärvi. The impact of the acquisition payroll tax is calculated using the acquisition payroll income and the municipality’s effective income tax rate. The effective income tax rates of the municipalities of Lapland are presented in the pdf file, which can be open at the attached link. (Information about Kemijärvi is old, from 2017, it is found on the website of the Association of Lapland. The Federation of Municipalities publishes information about the effective income tax rates of municipalities, but for some reason Kemijärvi was not included in the list. However, more recent information can probably be found.)

The payroll income from the acquisition is 3460 euros x the effective income tax rate in Kemijärvi is 14,29.

3 460 x 0,1429 = 494 euros