The upstream transportation category looks at all transportation of goods relating to the sites operation that was paid for by the legal entity but is not owned or operated by the legal entity. You report all transportation from your direct suppliers, regardless if you or your supplier purchased the transportation service.

It also includes all third-party transportation between your sites if your company purchased the transportation service, for example if you transport goods from one warehouse to another via a freight forwarder.

In this category you also report all outbound transportation services that are purchased by your company. This applies for example, if you offer free shipping to your customers and your company pays for the delivery.