
Roadmaps scopes 1, 2 and 3
From insight to reduction
1. Calculate your footprint
We advise you to start with gaining a general insight into your company’s CO2e emissions. Jumbo recommends following the calculation rules of the Greenhouse Gas (GHG) Protocol. This protocol is the standard used for uniformly calculating scope 1, 2 and 3 emissions, comparable to IFRS for financial reporting.
It is important to first make certain choices with regard to the measurement method, so that the same method is used year on year, and figures are comparable. The GHG Protocol includes a document to determine what choices there are. Don’t forget to also record these choices in a reporting manual, so that these choices can be traced back by future colleagues and your accountant.
The GHG Protocol divides the CO2e footprint into so-called scopes: 1, 2 and 3. The image on the right shows what falls into which scope.
- For scopes 1 and 2, it is important to use data from invoices or energy management systems. Extra guidance from the GHG Protocol can be found here. To arrive at CO₂e, you need emission factors. For example, these factors convert one m3 of gas into CO2e, because burning a cubic meter of gas releases approximately the same amount of CO2e every time. To arrive at these emission factors, you can use the publicly available emission factors of Emissiefactoren or DEFRA.
- For scope 3, it can help to start with a scope-3 screening to see what the largest CO2e categories are. You can use the tools provided by the SME Climate Hub or Sustainalize. Extra guidance from the GHG Protocol for scope 3 can be found here.

SME Climate Hub
About Jumbo’s calculations
2. Setting goals
Approval of Jumbo’s climate goals
3. Reduction
Reduction is the next step. A first step is to start identifying possible actions that contribute to CO2e reduction. The next step is to get more insight into the investments, both in terms of funds and resources, required for each action and set priorities based on these insights. Try to track all your actions over time, to see whether they add up to the intended objective. This prevents starting with steps that are simply too small to have an effect.
The relatively easiest actions to reduce emissions can be found in scopes 1 and 2, because these scopes comprise your own business operations and can be directly controlled by you. Go to Klimaatplein for tools, a road map, subsidies and much more information on scopes 1 and 2.
Scope 3 emissions include the entire chain, both before anything enters your production facilities (upstream: including raw materials) and after they leaves your production facilities (downstream: the processing of packaging waste, the sale of the products, transport). It comprises a total of 15 categories. In your reporting, you have to specify what your company does and does not deal with, and what you do and do not measure and try to reduce.
Financial support by Jumbo
If necessary, PL suppliers can also make use of the additional financial resources that Jumbo makes available for joint investments in reduction in the chain. We are currently working on and elaborating our ideas, and will let you know soon which innovations qualify.
4. Reporting
Sustainability efforts
5. Communication
6. Tools and documents:
- GHG Protocol Revised (PDF) (ghgprotocol.org) >
- Scope 2 Guidance (PDF) (ghgprotocol.org) >
- Home | CO₂e emissiefactoren >
- Greenhouse gas reporting: conversion factors 2023 - GOV.UK (www.gov.uk) >
- Start measuring - SME Climate Hub >
- Decarbonalize, our CO₂e calculation tool – Sustainalize >
- Scope 3 Calculation Guidance | GHG Protocol >
- Set a Target - Science Based Targets >
- Forests, Land and Agriculture - Science Based Targets >
- Webinars over de CSRD | SER >