Food & Beverages - Climate change - Scope 3 GHG Emissions
Scope 3 GHG emissions (i.e. emissions that occur in the value chain of the reporting company, including both upstream and downstream emissions) should be disclosed by companies whose significant climate impact lies in their value chain.
A Food & Beverage company C has been disclosing total Scope 3 GHG emissions together with a comprehensive breakdown of categories within the CDP Climate Response report annually.
Scope 3 GHG emissions (3 562 kt CO2 equivalent), are presented next to the data for GHG emissions Scope 1 (196,9) and Scope 2 (148,8) to illustrate what is the ratio between the Scopes. C has set a target to achieve net-zero by 2040. Although they have a milestone target for 2030, it concerns the emissions of Scopes 1+2+3 together, and it is not clear what is the objective for different scopes of emissions specifically. Space for improvement:
- In addition to C’s reporting, we suggest presenting the data next to the targets and milestones set.
2019 | 2020 | target 2021 | target 2030 | target 2040 | |
Scope 1 emissions total (ktCO2e) | 229,7 | 196,9 | 131,7 | 40,2 | 0 |
Scope 2 emissions total (ktCO2e) - market based approach | 6,1 | 4,8 | 3,5 | 0 | 0 |
Scope 2 emissions total (ktCO2e) - location based approach | 170,2 | 144 | 95,8 | 10,3 | 0 |
Scope 3 emissions total (ktCO2e) | 3 562 | 3 144 | 2 916 | 2 493,4 | 0 |
Purchased goods and services | 2 538 | 2 075 | 1 924,6 | 1 645,6 | 0 |
Capital goods | 329,6 | 268,8 | 249,3 | 213,2 | 0 |
Fuel-and-energy-related activities (not included in Scope 1 or 2) | 67 | 41 | 28 | 5 | 0 |
Upstream transportation and distribution | 247 | 166,9 | 153,8 | 124,3 | 0 |
Waste generated in operations | 7,8 | 3 | 1,5 | 0 | 0 |
Business travel | 12,7 | 4,2 | 3,9 | 3,7 | 0 |
Employee commuting | 20,8 | 7,3 | 7,3 | 4,2 | 0 |
Downstream transportation and distribution | 609,3 | 562,8 | 535,9 | 485,7 | 0 |
Use of sold products | 19,9 | 15 | 11,7 | 11,7 | 0 |
C calculates Scope 3 emissions in accordance with the GHG Protocol Corporate Standard and the CDP Climate Response report describes the emissions calculation methodology for each activity in C‘s value chain.
This level of information is published in Coca Cola European Partners Integrated report, p. 26, available here: https://www.cocacolaep.com/assets/e195748d7e/CCEP-2020-Integrated-Report_FINAL.pdf
Coca Cola European Partners – Climate Change 2020, p. 31-35, available here: https://www.cocacolaep.com/assets/Sustainability/Documents/df4d60d385/CDP-Climate-Response-2020.pdf
