## 4 Results
### Comparative Analysis of CBA Methodologies and Results
#### Calculation of Greenhouse Gas Emissions and Costs According to the CBA Methodology in Austria
Recommendation 3: Suggested Change to the GHG Emission Factor Parameter for Road Vehicles (g/kg) in the CBA Methodology Manual (Table 45 of the CBA Manual)  
The proposal is based on the possibility of including indirect GHG emissions from fuel production (WtT + TtW). This is also an objectified approach because WtT emissions are applicable to electric vehicles. ISO 14083 can be used as a source of emission factor values visible in Table 25.  
Recommendation 4: Retain Conversion Factors for Converting Individual GHG Emissions to a Standard Unit of CO\({}_{2}\)es  
The CBA methodology in the Slovak Republic applies the conversion of emissions of three types of greenhouse gas emissions (CO\({}_{2}\), CH\({}_{4}\), and N\({}_{2}\)O) to a common unit of CO\({}_{2}\)es. Similarly, the methodologies in Hungary and the Czech Republic apply a similar conversion of emissions per unit CO\({}_{2}\)es. This approach is correct. The conversion factors for the calculation of CO\({}_{2}\)es are given in Table 26. \begin{table}
\begin{tabular}{c c c c c} \hline \hline  & \multicolumn{3}{c}{**Current Values in the**} & \multicolumn{2}{c}{**Values**} \\
**Vehicle Category** & \multicolumn{3}{c}{**CBA Methodology**} & \multicolumn{2}{c}{**According to**} \\  & \multicolumn{3}{c}{**Used in the Slovak Republic**} & \multicolumn{2}{c}{**ISO14083**} \\ \cline{2-5}  & **CO\({}_{2}\)** & **CH\({}_{4}\)** & **N\({}_{2}\)O** & **CO\({}_{2}\)e** \\ \hline Passenger cars (petrol) & 3180 & 1.09 & 0.206 & 3830 \\ Passenger cars (diesel) & 3140 & 0.23 & 0.087 & 3740 \\ Light commercial vehicles (diesel) & 3140 & 0.16 & 0.056 & 3740 \\ Medium-duty vehicles (diesel) & 3140 & 0.27 & 0.051 & 3740 \\ Heavy-goods vehicles (diesel) & 3140 & 0.27 & 0.051 & 3740 \\ Buses (diesel) & 3140 & 0.27 & 0.051 & 3740 \\ \hline \hline \end{tabular}
\end{table} 
Table 25: Greenhouse gas emission factor values for selected vehicle categories [55] considering WtT + TtW. If the current approach to calculating GHG emissions and associated climate change costs in the form of direct emissions (TtW) from fossil fuel use only is retained (the recommendation to include indirect emissions from fuel production (WtT) will not be considered), then we propose to retain the currently applied conversion of GHG emissions to CO\({}_{2}\)es. This is a more comprehensive approach to the issue and the declaration of GHG emissions compared to the situation if only the CO\({}_{2}\) impact is declared as is the case, e.g., in the CBA methodology in Austria. Recommendation 5: Implementation of Indirect GHG Emissions Related to Road Transport Fuel Consumption in the CBA Methodology Manual  
In actual practice, transport, freight forwarding, and logistics organizations in European countries, including the Slovak Republic, declare the environmental impact of their activities by issuing declarations on energy consumption and greenhouse gas emissions. Declarations for specific transport by road freight vehicles can be issued, for example, using the PTV software Map & Guide. The EcoTransIT multimodal calculator can also be used to calculate and issue the declaration. Also, in the conditions of the Slovak Republic, the ISO standard is implemented in the Slovak standardization system STN EN ISO 14025 Environmental labels and declarations, Type III environmental declarations, Principles and procedures. Type III represents quantified environmental information covering the entire life cycle of a product intended for comparison of products with the same functional characteristics and independently verified by a third party--Environmental Product Declaration (EPD). The general objective of the EPD is to use verifiable and accurate information to support the demand for and supply of products that have a lower negative impact on the environment. It acts as evidence for and/or a claim of a sustainable product that can be used by companies for commercial purposes. EPDs are often required in green public procurement (GPP), tendering by private companies, and environmental management systems.