03903nas a2200361 a 4500 20260817161323.0 250723s20259999th u ms t 000 eng d .b12462627 AIT Proj. no.PM-ESG-25-11 Truong Vinh Khang A practical approach to estimating greenhouse gas emissions scope 3 related to passenger travel in Vietnam and the contribution of GHG reduction strategies to ESG Pathumthani,Thailand : Asian Institute of Technology, 2025 89 leaves : ill.+ 1 online resource Project ; no. PM-ESG-25-11 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. Greenhouse gas mitigation Vietnam Transportation Vietnam Environmental aspects Intergovernmental Panel on Climate Change Social responsibility of business Galipeau, David, Chairperson Levermore, Roger, Examination Committee Krishna, P. V Gopi, Examination Committee Asian Institute of Technology. Project ; no. PM-ESG-25-11 Full-Text http://203.159.5.9/ait-thesis/detail.php?q=B22550 .b12462627 mnarc a 250725 0 250724 m h a 0 mnarc 67 Barcode : - CREATED : 2025-07-23 RECORD # : i13554621 LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 839 839 0 0 0 0 MAIN MAIN mnarc 2026-08-17 0 AIT Proj. no.PM-ESG-25-11 2026-08-17 16:13:23 1 2026-08-17 67