How CSRD, SCOPE 3, and SBTi connect for food businesses

For food businesses, understanding how these frameworks work together is essential. Not only for compliance, but for building resilient supply chains, improving procurement decisions, and demonstrating credible climate progress.

CSRD sets the reporting standard

CSRD introduces structured sustainability disclosure requirements across the European Union. Under the ESRS standards, companies must report greenhouse gas emissions across Scope 1, 2, and 3 with a level of rigor similar to financial reporting.

Rather than redefining how emissions are calculated, CSRD focuses on how information is disclosed, verified, and compared across organizations.

Scope 3 is where most food emissions live

For food and beverage companies, emissions rarely come primarily from direct operations. Instead, the largest share sits within supply chains—agriculture, land use, packaging, logistics, and waste.

Scope 3 emissions often represent up to 95% of total climate impact in food systems. That makes value-chain visibility essential for both reporting and reduction strategies.

This is where many businesses struggle: gathering reliable supplier data, aligning procurement decisions with climate targets, and translating complex emissions information into actionable insights.

Where SBTi fits into the picture

The Science Based Targets initiative provides a framework for setting emissions reduction targets aligned with climate science. While CSRD focuses on disclosure, SBTi focuses on ambition—helping companies define pathways toward meaningful emission reductions.

For food businesses, SBTi guidance increasingly includes sector-specific considerations such as agriculture and land use. That means companies need emissions data that reflects the full lifecycle of food production.

How CSRD, Scope 3, and SBTi Work Together

Rather than operating independently, these frameworks form a connected workflow:

Together, they create a clear progression:

• Measure emissions accurately
• Report them consistently
• Set targets that drive measurable change

Strategic benefits of aligning reporting and target setting

When food businesses treat compliance as part of a broader carbon accounting strategy, several advantages emerge:

Reduced regulatory risk

Building structured reporting processes early helps avoid last-minute audits, data gaps, and supplier challenges as CSRD requirements expand.

Operational efficiency

Measuring Scope 3 emissions often reveals inefficiencies across procurement, packaging, and logistics—creating opportunities to reduce both emissions and costs.

Stronger procurement positioning

Companies that can provide verified emissions data are increasingly favored in tenders and supply chains, particularly across European markets.

Building a practical reporting workflow

Organizations aligning CSRD and SBTi typically focus on:

• Establishing a GHG Protocol-aligned emissions baseline
• Mapping high-impact ingredients and suppliers
• Integrating emissions tracking into procurement workflows
• Translating data into ESRS-ready disclosures

How Klimato supports integrated carbon accounting

Klimato’s platform helps food businesses connect emissions measurement with structured reporting outputs. By aligning Scope 1, 2, and 3 calculations with GHG Protocol methodologies, emissions data can support both CSRD disclosures and SBTi target setting.

This enables sustainability teams to move from fragmented reporting toward consistent carbon accounting across sites, suppliers, and menus.

FAQ: CSRD, SBTi, and Scope 3 for Food Businesses

Q: What is the difference between SBTi and CSRD?
A: CSRD is a regulatory framework requiring sustainability disclosure. SBTi is a voluntary initiative that validates science-based emission reduction targets.

Q: Why is Scope 3 so important for food businesses?
A: Most emissions in food systems come from agriculture and supply chains, making Scope 3 central to both reporting and reduction strategies.

Q: Do companies need both CSRD and SBTi?
A: Many organizations use CSRD to structure disclosures while using SBTi to guide long-term climate targets.

Q: How do these frameworks support corporate carbon accounting?
A: GHG Protocol methodologies measure emissions, CSRD structures disclosure, and SBTi defines reduction pathways—together forming a complete reporting ecosystem.