If you’re in the food business, you’re already familiar with pressure; from customers, regulators, investors, and let’s face it, your own sustainability goals.
But here’s the thing: you can’t claim to be reducing your climate impact if you’re not measuring and reporting on Scope 3 emissions.
These indirect emissions—everything from purchased ingredients to waste disposal—typically account for up to 90% of a food company’s total footprint. Yet they’re often the last to be reported. Why? Because they’re tricky.
This 5-step guide breaks it down, with practical, actionable advice for getting your Scope 3 reporting off the ground, and turning it into a competitive edge.
Step 1: Know Your Scope 3 Emissions and Why They Matter
Scope 3 emissions cover all indirect emissions in your value chain, both upstream (like farming, processing, and transportation of ingredients) and downstream (such as packaging disposal or food waste).
These aren’t emissions you control directly, but they do fall under your responsibility. And increasingly, they fall under regulation too—especially in the EU.
Step 2: Map Emissions Across Your Supply Chain
Before you can measure anything, you need visibility into your supply chain. That means collaborating with suppliers, understanding procurement practices, and identifying where emissions occur across your 15 Scope 3 categories.
Start by mapping:
• Where your ingredients come from
• How they’re produced and transported
• What happens after your product is consumed
Not sure where to begin? We’ve done the heavy lifting for you. Explore our explainer on navigating food industry regulations.
Step 3: Use Real Data, Not Assumptions
Calculating Scope 3 emissions isn’t a guessing game—it requires credible data and clear methodologies. You’ll want to:
• Use activity-based data whenever possible (e.g. kg of beef purchased × emission factor)
• Leverage tools aligned with the GHG Protocol
• Avoid generic estimates that don’t reflect your actual operations
The right tools don’t just calculate; they educate, track, and report.
Step 4: Report, and Make it Count
Whether you're reporting under CSRD or voluntarily, the key is transparency. That doesn’t mean perfection—it means progress backed by data.
A great report should:
• Show year-on-year performance
• Highlight reduction actions (even if early-stage)
• Be digestible for both sustainability pros and stakeholders in suits
Your emissions data shouldn’t gather dust. It should guide decision-making, from menu engineering to supplier selection.
Step 5: Turn Reporting into Action
Reporting is just the beginning. The goal is reduction.
Scope 3 data helps you:
• Shift to low-impact ingredients
• Reduce food waste
• Engage climate-smart suppliers
• Create climate-labeled menus that boost customer trust
McKinsey research shows companies that embed sustainability into operations are outperforming competitors on profitability and resilience.
That’s not a coincidence. It’s a wake-up call.
Why Act Now?
Because Scope 3 reporting is no longer optional. Regulations like CSRD are tightening. Investor expectations are shifting. And the food industry is under the microscope.
But here’s the upside: when you lead with sustainability, you don’t just stay compliant—you stay competitive, credible, and customer-loved.
FAQ: Scope 3 Emissions Reporting
Q: What are Scope 3 emissions?
A: Scope 3 emissions are indirect greenhouse gas emissions that occur across a company’s value chain. For food businesses, this often includes emissions from ingredient production, transportation, packaging, and waste.
Q: Why are Scope 3 emissions important for food businesses?
A: Scope 3 emissions typically represent the largest share of a food business’s total carbon footprint. Without reporting on Scope 3, businesses miss most of their climate impact and risk incomplete sustainability reporting.
Q: How do food businesses report on Scope 3 emissions?
A: Food businesses report on Scope 3 emissions by mapping their supply chain, collecting activity-based data such as ingredient volumes, applying recognized emission factors, and following established frameworks like the GHG Protocol.
Q: Is Scope 3 emissions reporting mandatory?
A: Scope 3 reporting is not mandatory for all businesses, but it is increasingly required under regulations such as CSRD and is often requested by customers, investors, and partners in the food industry.
Q: What data is needed for Scope 3 reporting?
A: Common data used in Scope 3 reporting includes ingredient quantities, supplier information, transportation distances, packaging materials, and waste volumes. More detailed data leads to more accurate reporting.
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