Documenting pallet diversion for an audit
An auditor will want to trace each number back: pallet counts or weights from receipts, the destination from the recycler, the weight per pallet and its source, and the factor version used. Keep them for the reporting year plus your retention period, and record the WARM and Hub versions next to the figures.
The paper trail
| Figure | Evidence |
|---|---|
| Pallets discarded | Pickup receipts, bills of lading, scale tickets |
| Fate split | Recycler's statement by destination |
| Weight per pallet | Your own sample weighing, or a cited figure such as FPL-RP-707 Table 2 |
| Emission factors | Version and exhibit (e.g. WARM v16 Exhibit 12-3; EPA Hub 2025 Table 9) |
| Pooled returns | Pooler collection records |
Weight is the weak link
Most pallet records are counts, and most factors are per ton. The conversion matters: the USDA study's 48×40 designs average from 31 lb (light stringer) to 67 lb (heavy block) (FPL-RP-707, Table 2). Weigh a sample of 20 to 30 of your own pallets once a year and note the date.
Export the report
The Pallet Fate Report exports a one-page PDF and a CSV with every input, factor, version and source on it. File it with the receipts.
Sources
- Cradle-to-grave life-cycle assessment of wooden pallet production in the United States (Res. Pap. FPL-RP-707) USDA Forest Service, Forest Products Laboratory (Alanya-Rosenbaum and Bergman, 2020). Accessed October 27, 2026. Table 2 (p. 8): average weights of 48×40 in. designs.
- Documentation for Greenhouse Gas Emission and Energy Factors Used in WARM, Version 16: Construction Materials Chapters, ch. 12 Wood Products (EPA-530-R-23-020) U.S. EPA. Accessed October 27, 2026. Exhibits 12-3 (p. 12-3), 12-9, 12-13, 12-15 and 12-16 (p. 12-10).
- GHG Emission Factors Hub 2025, Table 9 (Scope 3 Category 5 and Category 12) U.S. EPA Center for Corporate Climate Leadership. Accessed October 27, 2026. The 2025 Hub is the latest listed on the Hub page on the access date.