Food Processing: Carbon Accounting Guide
Food processing is not covered by EU CBAM. Retail and FMCG customers ask suppliers for emissions, and boilers, cold storage and refrigerant top-ups are the main sources on site.
The question retail or fmcg customers ask
“Please report your site emissions for our supplier programme.”
This sector is not directly covered by EU CBAM. Buyers, lenders and OEMs ask for emissions built from documents for their own reporting.
Scope 1 sources (evidence: fuel invoices)
- Boiler fuel
- Diesel generators
- Refrigerant top-ups
- Delivery vehicles
Scope 2 sources (evidence: electricity bills)
- Cold rooms and freezers
- Processing and packing lines
- Compressors
- Lighting
Scope 3 sources (evidence: purchase and freight invoices)
- Raw produce and milk
- Packaging
- Third-party transport
- Waste
Worked example
Illustrative monthly quantities: 60,000 kWh of grid electricity, 4,000 kg of lpg for boiler, 2,500 litre of diesel, multiplied by the emission factors Senseible uses and annualised. Combustion and electricity only. Refrigerant leaks and farm inputs are calculated separately.
Where reductions usually start
- Refrigerant leak checks
- Heat recovery from compressors
- Boiler fuel switch
- Rooftop solar for cold storage
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