What and How to Report

Reporting/disclosure is a complex area. It can be carbon specific or part of wider sustainability/ESG reporting aimed at different stakeholder groups including investors and consumers.

The four global disclosure frameworks most commonly referenced are CDP, GRI, SASB and TCFD (Task Force on Climate Related Financial Disclosures). There are some reporting regimes that are mandatory for larger companies in the UK including disclosing climate-related risks in line with TCFD and producing a Net Zero Transition Plan.  Larger companies are also subject to Streamlined Energy and Carbon Reporting (SECR) requirements.

Measuring and Target Setting

The Green House Gas (GHG) Protocol is a widely used global GHG accounting standard. It sets the standard to measure and manage emissions.

Science Based Targets are a way to show ambition and progress on emissions reduction by making a public commitment and they can help drive reductions across the supply chain. Targets are considered ‘science-based’ if they are in line with the Paris Agreement – limiting global warming to 1.5°C above pre-industrial levels.

View our webinar ‘Setting Science Based Targets for Retailers’

Since 2023, companies must also report and set targets for their forestry, land and agriculture emissions – known as FLAG. You can find out more on our webinar.

You can find out more about carbon calculation here.


Most retailers admit challenges in obtaining the timely and transparent information that they need on their up and down stream emissions. Without data it’s hard to assess where emission hotspots are in your products and operations and gauge whether you are effectively decarbonising.

Increasingly, consumers and investors demand data driven information that enables them to make purchasing and investment decisions and to ensure that they are not subject to ‘green-washing’.

BRC is currently involved in a number of data projects:

Carbon Foot-printing. BRC is working with Mondra, retail members and suppliers on a consistent carbon foot-printing standard.

View the Mondra and AlixPartners webinar on putting data at the heart of decision making

Read the AlixPartners and Mondra guide  Commercial Imperative of Carbon Managment

Listen back to Scaled Carbon Footprinting for Supply Chain Decarbonisation

Environmental labelling

BRC and its members are participating in an industry-wide project led by IGD to develop consistent grocery environmental labelling. Read more.

BRC Roadmap signatories can join our Reporting and Data Pathway Steering Group, contact Nicki Hunt for more details.