Combining retail requirements with CSRD: GHG Protocol and SBTi in practice

Retailers are increasingly requesting GHG Protocol figures and SBTi targets. But assurance teams additionally assess against CSRD/ESRS/ISO. You can maintain two separate worlds, or build one integrated chain that is audit-proof. Which path does your company choose?

Why streamlining requirements across standards can save significant costs and effort

• One standardised emissions calculation for multiple reporting streams prevents misunderstandings.
• An integrated approach lowers costs and speeds up coordination between internal colleagues and external stakeholders.

Good news!

ISO and the GHG Protocol announced a strategic partnership to harmonise their standards (ISO 1406x ↔ GHGP Corporate/Scope 2/Scope 3) and jointly develop new standards (including product footprint). The promise is to create one global language that simplifies reporting and builds trust.

How can you already take steps towards harmonisation between these standards?

1. Choose one delineation of your organisational boundary & base year (GHG Protocol) for calculations. Do you have deviations per retailer? Record a concise list of deviations (this proves very useful later in the process).
2. Map differences between standards upfront. When it is clear which components overlap across standards, and where they do not, you can pragmatically address the gaps.
3. Decide immediately what level of data quality you maintain per datapoint. Preferably direct (activity) data for material topics. For less material topics, you can look at spend-based data with a quality label and uncertainty note.
4. Make it assurance-ready. Create a clear source → calculation → audit trail. Version control and a change log are highly recommended.

Ahold Delhaize requires suppliers to report emissions and (for SMEs) obtain SBTi validation by 30 June 2025; bol.com requires commitment by 31 December 2025 at the latest. Those who use one emissions data model can feed retailer portals (e.g. AH Supplier Hub/bol.com) and ESRS E1-4/E1-6 without duplicate administration, provided boundary and base year are consistent.

Quick checklist:

• Avoid different base years/boundaries between retailer and CSRD without a bridging document.
• Do not focus solely on Scope 1 and 2 while postponing Scope 3 materiality. When pre-sorting for multiple standards, make sure everything is in order.

We offer a quickscan ‘Retail & CSRD’ that reviews a clear data model, compliant targets, and an assurance pathway within two weeks. Feel free to contact m.kemmer@krollsr.nl for an intake or questions.

#KrollSR #CSRD #SBTi #GHGProtocol #Scope3 #AholdDelhaize