A project report submitted in partial fulfillment of the requirements for the degree of Professional Master in ESG (Environment-Social-Governance) Management

The study addresses the critical need for quantifying Scope 3 greenhouse gas (GHG) emissions from passenger transportation by taxi in Vietnam, focusing on the development of a Practical methodology for estimating Scope 3 emissions in the absence of detailed operational data. Recognizing that Vietnamese taxi operators primarily report travel expenses, not kilometers traveled, this study develops and applies a practical cost-to-distance conversion methodology. The study analyzes publicly available fare structures from major taxi operators (Mai Linh, Vinasun, G7, VinaTaxi and travel agency) to establish a cost-to-distance conversion factor.An initial analysis of taxi fare tables yielded an average conversion value of 12,795 VND/km. However, to reflect the lower per-kilometer costs of longer-distance business travel and potential corporate discounts, a more representative conversion factor of 12,000 VND/km was adopted. This adjusted value aligns with observed fares for trips over 30km. Using this factor, historical and projected taxi travel costs for a case study company were converted into distances traveled, enabling Scope 3 GHG emission estimation. This cost-based methodology provides a robust and practical approach for estimating these emissions despite data limitations in Vietnam. This study's methodology and findings, particularly the derived cost-to-distance conversion factor, offer a valuable tool for businesses in Vietnam to estimate Scope 3 emissions from passenger taxi travel. This is crucial given the current absence of specific national regulations, standardized emission factors from bodies like the IPCC or GHG Protocol, or distance-based data from travel agencies or taxi operators in Vietnam. The developed conversion factor enables the crucial shift from cost-based invoices to kilometer-based data, providing a critical and currently missing link for consistent, comparable GHG emissions calculation.Furthermore, this allows companies like Company B Vietnam to establish a baseline, quantify their emissions impact from this significant source, and ultimately develop informed strategies for emission reduction, contributing to both corporate and national sustainability goals into ESG journey.