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.
Content & Resources
- Member Access
ArticleDRS | Key Updates: RVMs, International Barcodes, EDI
06 Nov 2026
BriefingResponsible Business Conduct review | Government announces outcome
04 Nov 2026- Member Access
ArticleDRS | EFC requests retailer RVM information and reverse logistics decisions
30 Oct 2026 - Member Access
Meeting NoteRetail Heat Decarbonisation: Energy Efficiency, EPCs and the Case for Government Support
30 Oct 2026 - Member Access
Meeting NoteEU PPWR | Meeting Note - October 2026
28 Oct 2026 - Member Access
ArticleOPSS | Tumble Dryer Survey
28 Oct 2026 - Member Access
ArticleEPR | Shape the Recyclability Assessment Methodology 2027 and 2028 - Direct printing on PP, PFAS and future methodology
26 Oct 2026 - Member Access
ArticleEPR | RAM New Approach for Future Iterations
23 Oct 2026
BlogUK retailers join call on PM for mandatory due diligence legislation
22 Oct 2026- Member Access
Meeting NoteFrom Data to Decarbonisation: Leveraging supplier data to advance Scope 3 performance
22 Oct 2026
On-demand Webinars
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17 Aug 2026
On demandWebinarFrom Green Claims Risk to Retail Readiness: Preparing for the ECGT Directive
02 Jul 2026
On demandWebinarThe Scope 3 Advantage: How Supply Chain Transparency Builds Resilience
02 Jul 2026
On demandBuilding bench strength before you need it
29 Apr 2026
On demandThe investment that keeps paying dividends: from Summer School to the shop floor
04 Mar 2026
On demandWebinarNature Positive Plan: Webinar Walk‑Through
24 Feb 2026
On demandWebinarGHG Protocol Land Sector & Removals Guidance
15 Oct 2025
On demandWebinarNet Zero 2025 Check-In: UK Retail’s Decarbonisation Progress
08 Oct 2025
On demandWebinarHow Internal Carbon Pricing Drives Climate Action - A Practical Guide
07 Oct 2025
On demandWebinarSmarter Retail HVAC Retrofits: How to Cut Costs, Carbon, and Complexity
07 Oct 2025
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