Scope 3 GHG Measurement and Reporting Protocols for Food and Drink

About the Protocols

Working closely with businesses, governments, academics and expert bodies to respond to an urgent need for clarity and direction for UK businesses, WRAP has consulted widely with the food and drink sector, including Courtauld 2030 signatories, to develop the Scope 3 GHG Measurement and Reporting Protocols for Food and Drink Businesses – along with supporting resources that any business can use, with minimum training.

WRAP's Scope 3 Protocols for Food and Drink businesses are an important output of WRAP's work to help accelerate action on reducing GHGs in the food sector. These protocols are a response to a collective ask to standardise approaches to scope 3 accounting to increase confidence in actions and trust in reported progress.

The objective of these protocols and all our work on GHG and data is to alleviate some of the challenges and bandwidth these demand on UK food businesses and unlock greater action to meeting the Courtauld GHG targets for UK food which are a fundamental pillar of the UK meeting its commitments on tackling climate change.

What's new?

The updated Emissions Factor Database provides a repository of secondary emission factors for food and drink that organisations can use for scope 3 reporting. V2.0 now provides a top level view of where the key sources of emissions are, now updated with HESTIA emission factors.

The new and updated resources include: 

• Scope 3 Measurement & Reporting Protocols for UK Food & Drink businesses. This is version 2 of the full guidance, which builds on existing globally accepted guidance (Greenhouse Gas Protocol and Science Based Targets Initiative - including the latest Land Sector and Removals Guidance draft) and sector-specific guidance – with particular focus on 'purchased goods'. The Protocols also provide guidance on determining the key organisational hotspots for GHG emissions, judging data needs, tracking & reporting on progress. 
• Scope 3 Measurement & Reporting Protocols for UK Food & Drink businesses – summary (version 2). This is an at-a-glance summary, signposting the key information that businesses need to take action. 
• Supplier Product Footprint Questionnaires. Recommended questions for businesses to ask supply chains when requesting data. 
• Emission Factor Database. Provides a repository of secondary emission factors for food and drink that organisations can use for scope 3 reporting. 
• Guidance for including and adjusting emission factors in scope 3 GHG accounting for Food and Drink. Additional detailed guidance to improve alignment of approaches to selecting and adjusting emission factors when compiling scope 3 inventories. This guidance document has been embedded within the protocols and can be viewed in full in Annex E.

What are the benefits?

The Protocols include the following business benefits: 

• A consistent methodology for measuring and tracking progress in reducing supply chain emissions. This will inform decision-making and help provide continuity across the industry. 
• Food producers will also receive more consistent data asks from their customers, which will cut the cost and effort of measuring and managing emissions. 
• Case studies are included throughout the protocols to demonstrate how the scope 3 measurement and reporting process works in practice. 

Building on Version 1, which was a market-first, the Protocols will continue to facilitate faster progression towards achieving the Courtauld 2030 GHG target of delivering a 50% absolute reduction in GHG emissions associated with food and drink consumed in the UK by 2030 (against a 2015 baseline). Leading Courtauld 2030 signatory businesses tested the Protocols during its pilot phase, read more about their experiences and how these learnings informed version 2 of the Protocols.

Download the protocols

To download the latest measurement and reporting protocols please complete the simple form below. You will also find additional documents and files for download at the bottom of this page.