Accounting and reporting Scope 3 Interventions in the Food and Agriculture Sector

This publication provides practical guidance for companies and service providers working to decarbonize Food and Agriculture value chains. It focuses on Scope 3, Category 1: Purchased Goods & Services, and addresses three key areas: (1) accounting GHG emissions, (2) Supply Sheds, and (3) solutions to allocation challenges that hinder credible claims. By outlining both inventory-based and market-based approaches, the report equips businesses with the necessary tools to measure, report, and optimize emissions reductions while maintaining compliance with global sustainability standards.

What You'll Learn:

Effective GHG Accounting Approaches: Learn how to adhere to inventory accounting principles to optimize emissions reporting and account for interventions.

Supply Shed Mechanisms: Discover how to aggregate suppliers to enable easier GHG accounting and intervention claims.

Solutions for Allocation Challenges: Address stranded assets in intervention impact to unlock greater investment potential.

Market-Based Mechanisms (MBMs): Explore innovative pathways for driving credible climate claims and scaling interventions.

Why This Matters

Improve understanding of the accounting and reporting options available to optimize internal decision-making.

Ensure compliance with forthcoming regulations and reporting frameworks.

Strengthen climate resilience within agricultural value chains.

Unlock financing and investment opportunities through accurate accounting for emissions reductions.

Foster cross-industry collaboration to accelerate decarbonization at scale.

Access the glossary with key terminology in relation to this document here.