Documents related to Carbon Footprinting 

GHG Protocol – Corporate Standard 

When you start the process of calculating your organizational carbon footprint, please do so according to the Corporate Standard of the Greenhouse Gas (GHG) Protocol. The Standard is the main source of accounting principles, rules and definitions. It also contains a lot of useful examples and best practices. The document is especially useful for the following steps: 

• Setting the organisational boundary of your carbon footprint (see Chapter 3) 
• Setting the operational boundary of your carbon footprint (see Chapter 4) 

This document is publicly available at www.ghgprotocol.org

The goal of this technical Scope 3

Standard is to provide you with a step-by-step approach to cost-effectively understand the impact of your Scope 3 emissions, to support consistent and transparent reporting, and to develop effective reduction measures. This guidance is complementary to the GHG Corporate Standard and can be considered further reading to better understand how to account for Scope 3 emissions. We think the following sections are especially useful if you start with calculating your organisational carbon footprint: 

• Identifying Scope 3 Emissions (Chapter 5) 
• Setting the Scope 3 Boundary (Chapter 6) 
• Collecting Data (Chapter 7) 

This document is publicly available at www.ghgprotocol.org

GHG Protocol – Technical guidance Scope 2 

This document introduces accounting and reporting requirements related to Scope 2 emissions. This guidance is complementary to the GHG Corporate Standard, and can be considered further reading to better understand how to account for Scope 2 emissions. Noteworthy are the following sections: 

• How to account Scope 2 emissions if you partly purchase and partly generate your own electricity (page 37-39) 
• Difference between Scope 2 market-based vs. location-based (page 25-27) 

This document is also publicly available at www.ghgprotocol.org

Emissiereductie template 

The emission reduction template provides a structure for suppliers to create a decarbonisation roadmap. The file consists of three sheets: 

• Sheet 1: the template 
• Sheet 2: an example of a completed template 
• Sheet 3: examples of reduction measures 

A good reduction plan is concrete and complete. Ideally, your total carbon reductions should add up to your carbon reduction target. You can also apply this Excel template to prioritize reduction measures. 

Documents related to Climate Targetsetting 

SBTi – Net-Zero Standard 

This document provides guidance, criteria and recommendations for companies who need to set science-based net-zero targets. 

Key elements of the Net-Zero Standard are: 

1. To set near-term SBTs: 5 to 10-year emission reduction targets in line with 1.5°C pathways 
2. To set long-term SBTs: Target to reduce emissions to a residual level in line with 1.5°C scenarios by no later than 2050 
3. Beyond value chain mitigation: In the transition to net-zero, companies should take action to mitigate emissions beyond their value chains. For example, purchasing high-quality, jurisdictional REDD+ credits or investing in direct air capture (DAC) and geologic storage 
4. Neutralisation of residual emissions: GHGs released into the atmosphere when the company has achieved their long-term SBT must be counterbalanced through the permanent removal and storage of carbon from the atmosphere. 

Source: https://sciencebasedtargets.org/net-zero

SBTi – FLAG guidance 

The SBTi Forest, Land and Agriculture (FLAG) Guidance provides an understanding of setting science-based targets for land-intensive sectors, that include land-based emission reductions and removals. 

Key requirements of the SBTi FLAG Guidance: 

• Set near-term FLAG science-based targets 
• Account for removals in near-term FLAG science-based targets 
• Set long-term FLAG science-based targets 
• Zero deforestation targets must be set for no later than 2025 
• Set science-based targets for fossil emissions 

Source: https://sciencebasedtargets.org/sectors/forest-land-and-agriculture

Documenten gerelateerd aan Climate Reporting 

CDP – Climate Change Reporting Guidance 2023 

The CDP Climate Change Guidance provides explanation for answering questions, the required format, and where to find tools or further information to construct your answer. 

This document is publicly available at www.cdp.net

Other documents 

Communication from bol

Agenda

Key dates (subject to change): 

• Q2 2024: CDP platform open 
• Q2 2024: CDP webinar 
• September 2024: CDP deadline for reporting (for top 250 suppliers) 
• 31 December 2024: Deadline for signing the SBTi commitment letter (for all suppliers) 

Frequently Asked Questions

Which definitions and methodologies do you advise for carbon footprinting? 

For organisational footprinting we strongly advise to follow the GHG Protocol. For product footprinting we advise to align with Product Environmental Footprint Category Rules (EC), ISO14067 and/or the LCA norms (ISO 14040/44). 

Where do I find reliable emission factors?

There are numerous datasets available but not all of them are accessible for free. We suggest aligning with your respective industry association to make more specific emission factors available. The following databases are useful for food and beverages: 

• Big climate database (Danish context)  
• Agribalyse (French context) 
• RIVM (Dutch context) 

For retail and product-based calculations you can retrieve the following database: 

• Base Carbone (FR) 

For Scope 1-2 emission factors the following databases are useful: 

• CO2-emissiefactoren (Dutch context) 
• DEFRA (UK context) 

For other questions, please refer to our Carbon Footprinting section or the Greenhouse Gas Protocol. 

Where can I find more information on the Science Based Targets initiative?

Please refer to the FAQs on the Science Based Targets website. 

My organisation is a small- or medium-sized company, so I will follow SBTi’s streamlined route. Is it correct that in following the streamlined route, I do not need to set targets on my Scope 3 emissions?

This would be correct if you only set “near-term targets”, but as most emissions occur in the supply chain (Scope 3), we request our suppliers to set both “near-term” and “Net Zero” (long-term) targets. This means that both Scope 1-2 and Scope 3 emissions will be covered under your climate targets.

I received an invite for multiple subsidiaries, do I need to report for them separately?

No, we ask companies to report on a corporate level and include all the subsidiaries in this report.

I provide products to multiple subsidiaries of Ahold Delhaize (Albert Heijn, AB, Albert, bol, Mega Image, Delhaize Serbia, Delhaize Belgium, ADUSA, Etos, Gall & Gall). Do I need to report on all of them?

Yes, we expect you to report on all of the Ahold Delhaize subsidiaries, but in one report. There is no need to create a separate report for all of them.

On what level should I report? 

The reporting should be done on corporate level.

What are the steps I need to take as a new user of CDP?

Please follow the instructions available on CDP.net

What if I cannot logon to the CDP platform? 

Contact CDP via “My Support” in the CDP Help Center.