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Roadmaps scopes 1, 2 and 3

From insight to reduction

Measuring our carbon footprint provides insight into what we need to work on together. How can you arrive at your own goals, insight and actions? Follow these steps:

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

SME Climate Hub is an important organization linked to the UN, which has developed many tools and training courses to specifically help SMEs with their climate strategy. This website teaches you quickly and easily, and in bite-sized chunks, what you can do. This section, for instance, allows you to measure your own footprint.

About Jumbo’s calculations

When you look at Jumbo’s calculations, you’ll see that the emissions from our own business operations, or scopes 1 and 2, are low compared to the scope 3 emissions. Two percent of our CO2e emissions come from our business operations, while 98 percent come from our product chain.

2. Setting goals

Jumbo has committed to the Science Based Targets initiative (SBTi), in line with the 1.5 degree limit for global warming. We are asking all our suppliers to also commit to these objectives via the SBTi and to calculate their own goals in line with the SBTi. For information on determining, submitting and validating your goals, we refer to the SBTi website. The SBTi has set out a special route for SMEs. SBTi has drawn up a sector-specific guideline for companies with a significant turnover share in FLAG sectors (Forestry, Land-use and Agriculture). Check out the SBTi website to see whether your company falls into this category.

Approval of Jumbo’s climate goals

We committed to the SBTi in 2022. This initially led to a baseline measurement, which we used as a base for our scope 1, 2 and scope 3 goals. Jumbo is also going to submit its climate goals to the SBTi for official approval.

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

To show progress to stakeholders, it is important to report on progress at least once a year on our website or in a (sustainability) report. Under the CSRD, this will also become a legal requirement as of 2026. In addition to information for external parties, this reporting also provides an annual opportunity to look back on the results achieved and make adjustments if necessary.

Sustainability efforts

It is becoming increasingly important that companies are transparent about their sustainability efforts. The ESG legislation (Environmental, Social, Governance) provides guidelines and legislation that are about to come into effect. For example, the CSDDD (effective date still unknown) prescribes that companies are held responsible for what happens within their entire chain. This requires due diligence in three ESG areas. The CSRD also contains reporting requirements. This requirement will apply to listed companies from 1 January 2024, and all large companies (> 2 of these three features: >250 FTE, >40M turnover, >20M total balance) will have to comply one year later. Companies must report a baseline measurement and annual progress and future goals. More information can be found on the SER website.

5. Communication

In addition to reducing the footprint and reporting, it is good to actively share successes. By communicating about successes and dilemmas, you inspire others and have more impact than your own reduced footprint alone. Together we can truly make a change!