What is the Data & Reporting Pathway?
To achieve decarbonisation, retailers need to fully understand, measure and report on the sources of greenhouse gas emissions across their value chain.
Measuring and reporting is essential for setting public decarbonisation commitments and establishing business transition plans, and to embed into corporate decision-making that prioritises and targets major emissions hotspots.
However, the diversity and complexity of retail supply chains poses issues in obtaining timely and transparent emissions data from suppliers. Proactive engagement with suppliers to understand, measure and take action on emissions hotspots is essential for decarbonising supply chains.
One of the most effective tools for embedding carbon-based decision-making is the introduction of an internal price on carbon. Alternatively, when viable efforts to decarbonise have been exhausted, there will likely be residual emissions which, to achieve net zero, will require carbon removals or other offsets.
In order to understand the nature and scale of carbon reductions required, it is vital that retailers are first able to measure and report on greenhouse gas emissions across their value chain.
Data & Reporting Pathway Guidance


Data & Reporting Pathway Milestones Summary
2025
- Retailer greenhouse gas measurement and public reporting.
- Top suppliers committed to net zero and/or science based targets.
- Tier 1 manufacturing greenhouse gas data provided by top suppliers.
- Internal cost of carbon adopted.
2030
- Product greenhouse gas data provided by top suppliers.
- Increase in the 'cost per tonne' of internal carbon price.
Data & Reporting Pathway Actions Summary
For Retailers
Short term priorities
- Undertake a comprehensive carbon footprint of the retail value chain.
- Set ambitious targets for decarbonisation.
- Work with suppliers.
- Actively participate in sectoral and other external initiatives.
Longer term transformations
- Adopt an internal carbon price.
- Consider carbon offsetting and removals.
For Government
- Develop consistent carbon accounting and greenhouse gas pricing frameworks.
- Provide clear policy direction and support for carbon removals.
- Apply international pressure for climate action.
For BRC
- Embed the Climate Action Roadmap within the industry.
- Coordinate greenhouse gas data programmes for retailers.
- Define standards for the industry’s approach to offsetting.
Contact our programme manager

Tracey Banks
Climate Action Programme Manager | BRC
Tracey leads our work under the Climate Action Roadmap, coordinates signatories’ work under each pathway and engagement with the key partners.
Content & Resources
- Member Access
Meeting NoteBRC EUDR Working Group | February 2026: Meeting Note
25 Feb 2026 - Member Access
BriefingDRS in Wales Regulations Guide
20 Feb 2026
BlogWhen retail leaders are too busy to think, performance suffers
17 Feb 2026- Member Access
Meeting NoteMaking Green Claims with the CMA
13 Feb 2026 - Member Access
ArticleDefra Monthly Circular Economy Update
12 Feb 2026
NewsBRC Learning introduces a new, improved vision for UK retail leadership
09 Feb 2026- Member Access
ArticleDefra | EA | Mandatory Water Efficiency Labelling – Technical Briefing | January 2026
05 Feb 2026 - Member Access
Meeting NoteBRC EUDR Working Group | January 2026: Meeting note
04 Feb 2026 - Member Access
ArticleRegister for Defra Webinar(s) on Reform of the UK Battery Legislation
04 Feb 2026 - Member Access
ArticleCEO Call Notes: Delivering sustainability while enhancing customer experience, with OC&C
03 Feb 2026
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08 Oct 2025
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07 Oct 2025
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06 Oct 2025
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22 Jul 2025
On demandBRC Climate Action Roadmap 2025 Programme Update
03 Apr 2025
On demandCarbon removals accounting: core rules and requirements explained
13 Mar 2025
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