Best Practices for Calculating Scope 1-3 Emissions in the Food Industry 

In today’s climate-conscious world, accurately measuring and managing greenhouse gas (GHG) emissions is essential for food companies aiming to reduce their carbon footprint. We recently held a webinar on best practices for calculating Scope 1-3 emissions in the food industry. The webinar, hosted by Vilja Hannula and Eveliina Heikkala, offered practical strategies for businesses seeking to understand their environmental impact. 

Here are the key takeaways from the session. 

Understanding Scope 1-3 Emissions 

FFirst, a little reminder about how company emissions are divided in accordance with GHG Protocol. Scope 1-3 emissions refer to the different categories of GHG emissions a company must track: 

• Scope 1: Direct emissions from company-owned resources, such as fuel combustion on-site. 
• Scope 2: Indirect emissions from the energy a company purchases (e.g., electricity). 
• Scope 3: All other indirect emissions that occur throughout the supply chain, including the production and transportation of raw materials and the disposal of products. 

For food companies, the majority of emissions typically fall under Scope 3, particularly due to the raw materials (e.g., meat, dairy, vegetables) they source. 

Key Challenge: Find the right balance between feasibility and reliability 

Many food companies are now required to provide emissions calculations, yet many have little experience or knowledge in this area. The complexity of Scope 3, combined with the need for accuracy and reliability, can be daunting.  

The key to success is finding a balance between feasibility and reliability. You need is a science-based approach, without draining too much time or resources into data gathering. 

Calculations should be comprehensive enough to be audit-ready and scientifically credible but not so detailed that they become unmanageable. It is crucial to focus on building the “big picture” in the initial stages rather than getting bogged down in unnecessary details. 

Download the slides: How to approach your Scope 1-3 GHG emissions calculations

Access the complete set of slides presented during our webinar on calculating Scope 1-3 GHG emissions in the food industry.

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Best Practices for Calculating Emissions 

1. Prioritize Accuracy Based on Impact

Companies must prioritize the categories that have the most significant impact. Applying the 80/20 rule can be beneficial. For food companies, this means focusing heavily on Scope 3, particularly the raw materials and ingredients sourced. Ingredients such as meat, dairy, plants and other agricultural products often account for over 80% of total emissions. Focusing on these high-impact categories will lead to the most significant improvements in emissions reporting.

2. Create a Feasible Data Collection Plan

Develop specific action plans for each of the 23 categories that span Scope 1, 2, and 3. For each category, identify what data is available and where gaps exist. Then, create a plan to gather and organize that data in a way that aligns with GHG protocol guidelines. Follow the prioritization work you did earlier, and make the most ambitious plan to the high priority categories such as raw materials (e.g., meat, dairy) and transportation.

Free GHG emission tracking template

Download this ready-to-use template to easily prioritize your GHG emission data and collect raw material information—designed specifically for the food industry.

✅ Prioritize Scope 1–3 categories with built-in quality ratings
✅ Categorize raw material collection

Download now

 3. Use Assumptions Where Necessary, But Be Transparent

In the early stages of emission calculations, it’s acceptable to use assumptions for certain data points, as long as those assumptions are well-documented and justifiable. For example, when calculating employee commuting emissions, companies may estimate how many employees use cars versus public transportation. While not 100% accurate, such assumptions provide a starting point. Transparency is key — assumptions should be clearly stated in the methodology to ensure accountability. 

4. Focus on High-Impact Categories

For food companies, the majority of emissions come from the production and sourcing of raw materials. Therefore, it makes sense to focus most of the data collection and accuracy efforts on these areas. For instance, a burger chain should prioritize gathering data on meat, dairy, and other key ingredients rather than focusing on low-emission categories like office supplies.

5. Prioritize Based on Business Goals

Companies should tailor their efforts based on the intended use of their emission calculations. For instance, if a company is calculating emissions for a voluntary sustainability report, they might have more flexibility in the level of accuracy required. However, if the calculations are part of a formal carbon-reduction commitment, such as setting science-based targets, more rigorous data collection will be expected.

Planning for Continuous Improvement 

The webinar emphasized that the first time a company calculates its emissions will be the hardest. Initial calculations may rely heavily on estimates and assumptions in some categories, but each year provides an opportunity to improve the accuracy and scope of data collection. The key is to create a system that allows for continuous improvement, with more accurate data being gathered over time. 

Ultimately, the goal is to make emissions reporting not just a box-ticking exercise but a meaningful step toward reducing a company’s carbon footprint. 

Tools and Automation 

During the webinar, participants asked about the potential for automation in emissions reporting. Automation indeed is a growing area of focus. Currently, some companies use automated systems for data collection, but these are often limited to estimating emissions based on financial data or broad industry factors. At least for now some manual data collection and reporting remain necessary, especially in areas where high accuracy is required. 

Conclusion 

The food industry faces significant challenges in managing emissions, but by following best practices and focusing on high-impact areas, companies can begin to make real progress in understanding and reducing their carbon footprint. Biocode’s approach — prioritizing feasibility, focusing on key categories, and continuously improving data accuracy — provides a clear path forward for companies looking to take their first steps in emission reporting. 

For companies starting this journey, the message is clear: done is better than perfect. Focus on creating a structured, transparent approach that allows you to improve over time. This will be natural, as you will have learned something from your first exercises, data will have become more accessible, and methodologies will have evolved even more.