There are many standards, norms and guidelines for calculating life cycle assessments and carbon footprints. These are often framework guidelines that set out principles without specifying details. This can lead to uncertainties and a lack of comparability. For this reason, the present recommendation aims to fill the gap in the area of transport packaging and recommends a concrete approach where choices exist. The goal is to avoid uncertainties and to achieve harmonisation of carbon accounting. The recommendation takes existing norms into account and complements them where necessary.