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WRAP’s Greenhouse Gas Scope 3 Measurement and Reporting Protocol Consultation

WRAP’s Scope 3 GHG Measurement and Reporting Protocols for Food and Drink (the Protocols) provide a consistent methodology for UK food and drink businesses to measure and track progress in reducing supply chain greenhouse gas (GHG) emissions.

Version 1 (V1) of the Protocols, published May 2022, helped begin to tackle the confusion and inconsistency surrounding the complicated task of interpreting complex, global GHG reporting standards not specifically designed for the food and drink industry.

Since the publication of V1, new international guidance documents have been released and/or updated, with implications for how businesses should account and set targets for emissions in the UK food and drink sector.

The ambition of the Protocols is to provide a definitive source for food and drink companies to guide their action on lowering scope 3 emissions in line with the Courtauld 2030 target of halving absolute GHG emissions by 50% (against a 2015 baseline).

With this in mind, WRAP has worked with 3Keel and Defra to draft version 2 of the Protocols. This included incorporating feedback received from pilot testing of the V1 Protocols, integrating new elements of guidance from the recently released standards and revising the V1 Protocols text & structure to strengthen the clarity and accessibility.   

Have your say in the consultation by completing the survey Download the survey preview (pdf)


Since WRAP first issued these Protocols there has been a wave of new guidance, subsequently guidance documents have shifted the expectations surrounding emissions accounting. It is vital that the Protocols keep up with developments in industry and across the globe.

WRAP and partners have undertaken an audit of all guidance, sought feedback from industry and representatives and now need to undertake a Consultation on proposed new Protocols.

Help shape the future of Scope 3 reporting and have your say on the proposed changes to the Scope 3 Protocols.

What is proposed? 

Following extensive audits and industry feedback, the following updates are proposed:

Acting on feedback during the piloting phase to improve the accessibility and clarity of the protocols and to add top tips and case studies throughout provided by our Courtauld member pilot companies (representing retail, hospitality and food service, manufacturers, producers and wholesale).

Integration of the Greenhouse Gas Protocol’s (GHGP) Land Sector and Removals Guidance, including:

  • Adding detailed Land Use Change (LUC) calculation options setting out key input and emissions factor data sources, with pros and cons of more intensive data collection and quantification. This is arguably the most complex and challenging element of GHGP Land Sector and Removals Guidance to implement, yet very little guidance is provided. These are significant sources of emissions - and method selection has a significant bearing on results.
  • Improve carbon removal calculation guidance - including expanded clarification on the acceptability of double counting. This is a significant area of confusion about what can / can’t be claimed as a removal.
  • Improve biogenic CO2 accounting guidance, with reference to not only biofuels but also LUC and land management sources.

Embedding key WRAP-produced documents such as the Emission Factor Adjustment and Inclusion Guidance and insights into product vs. organisational accounting.

The consultation supporting document (which can be downloaded below) summarises the key changes made since V1 and outlines the rationale for the focus areas of the consultation.

Download the full draft for consultation (pdf) Download the summary of changes (pdf)

Consultation on Version 2 of WRAP's scope 3 GHG Protocols: 19 January 2024

Within this recorded webinar, WRAP and 3Keel:

  • Summarise the background of the protocols and the need for V2 drafting.

  • Summarise the key changes.

  • Further explain the rationale behind the requirements and recommendations.

Who can respond? 

We are seeking feedback from any business/organisation with an interest in GHG accounting across the food and drink supply chain.  

The consultation will have two objectives; to gather feedback on 

  1. The usability & application of the protocols; 
  2. Technical elements of the protocols such as the interpretations made of the Greenhouse Gas Protocol Land Sector and Removals Guidance and how this should be implemented by food and drink businesses. 

The full draft of version 2 of the Protocols can be found above, along with the consultation supporting document. 

Consultation opens on 10 January 2024 and closes on 7 February 2024

Any questions please contact Sophie Harrison

Have your say in the consultation by completing the survey Download the survey preview (pdf)