What is the Data & Reporting Pathway?
To achieve decarbonisation, retailers need to fully understand, measure and report on the sources of greenhouse gas emissions across their value chain.
Measuring and reporting is essential for setting public decarbonisation commitments and establishing business transition plans, and to embed into corporate decision-making that prioritises and targets major emissions hotspots.
However, the diversity and complexity of retail supply chains poses issues in obtaining timely and transparent emissions data from suppliers. Proactive engagement with suppliers to understand, measure and take action on emissions hotspots is essential for decarbonising supply chains.
One of the most effective tools for embedding carbon-based decision-making is the introduction of an internal price on carbon. Alternatively, when viable efforts to decarbonise have been exhausted, there will likely be residual emissions which, to achieve net zero, will require carbon removals or other offsets.
In order to understand the nature and scale of carbon reductions required, it is vital that retailers are first able to measure and report on greenhouse gas emissions across their value chain.
Data & Reporting Pathway Guidance


Data & Reporting Pathway Milestones Summary
2025
- Retailer greenhouse gas measurement and public reporting.
- Top suppliers committed to net zero and/or science based targets.
- Tier 1 manufacturing greenhouse gas data provided by top suppliers.
- Internal cost of carbon adopted.
2030
- Product greenhouse gas data provided by top suppliers.
- Increase in the 'cost per tonne' of internal carbon price.
Data & Reporting Pathway Actions Summary
For Retailers
Short term priorities
- Undertake a comprehensive carbon footprint of the retail value chain.
- Set ambitious targets for decarbonisation.
- Work with suppliers.
- Actively participate in sectoral and other external initiatives.
Longer term transformations
- Adopt an internal carbon price.
- Consider carbon offsetting and removals.
For Government
- Develop consistent carbon accounting and greenhouse gas pricing frameworks.
- Provide clear policy direction and support for carbon removals.
- Apply international pressure for climate action.
For BRC
- Embed the Climate Action Roadmap within the industry.
- Coordinate greenhouse gas data programmes for retailers.
- Define standards for the industry’s approach to offsetting.
Content & Resources
ArticleDEFRA announce changes to the PRN system following industry advocacy
13 Oct 2026- Member Access
Meeting NoteEUDR Working Group | October 2026
12 Oct 2026 - Member Access
ArticleBRC Final Response to Call for Evidence - Toys Safety Regulation
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Policy positionRAM 2027 | BRC Position Paper
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ArticleDRS | Logistics Providers Announced
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ConsultationSmart Data | BRC Call for Evidence Response
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ArticleDEFRA Batteries Reform | Upcoming Consultation
28 Sep 2026 - Member Access
BriefingFair Work Agency Assembly: Upcoming engagement on labour market enforcement
25 Sep 2026 - Member Access
ArticleBRC Final Response to the Call for Evidence: Digital Product Records
23 Sep 2026 - Member Access
BriefingUK Sustainability Reporting Update: September 2026
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