14. The next frontier in scope 3 reporting

Scope 3 greenhouse gas emissions account for the lion’s share of the total for the average foodservice business. These are the emissions buried within food and drink supply chains that can be difficult to capture and measure in a consistent way. WRAP has taken on the task of creating a voluntary set of protocols for how food and drink businesses should report their scope 3 emissions. It has just published version 3 of its guidance that includes key changes in areas relating to the quality of data, what should feature within the scope of a company’s inventory, how to approach the task of rebaselining and, most significantly of all, how to account for emissions reduction from land use change and management. In this week’s episode, Hamish Forbes from WRAP joins Nick to cut through the jargon and give The Small Print listeners the lowdown on this next frontier in scope 3 reporting.