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Consumer Goods Forum launches Common Data Framework to standardize emissions and deforestation reporting; framework focuses on Scope 3 emissions and deforestation-free sourcing metrics

Jun 12, 2025 Press Release 20 min read

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June 12, 2025 (press release) –

  • The Consumer Goods Forum (CGF)’s Climate Transition Coalition has launched the Common Data FrameworkCommon Data Framework 2025 With the support of Executive Summary Today, the way emissions and deforestation data is collected and reported is fragmented. Retailers ask for different metrics, in different formats, using different methodologies - creating inefficiencies for suppliers and retailers and limiting the usefulness of the data collected. The Common Data Framework (CDF) solves this by creating a shared foundation for what emissions and deforestation data retailers request and how they use it. Developed by the Climate Transition Coalition, the framework focuses on the most critical metrics: Scope 3 category 1 emissions and deforestation- and conversion-free (DCF) sourcing. Designed to meet retailers where they are, the CDF provides a transitional roadmap with clear guidance on: • What the most common use cases are for emissions and deforestation data • What level of detail in reporting is required to support those use cases • How to validate the data retailers collect and lay the groundwork for harmonization • Which KPIs to measure internally By aligning leading retailers around common standards, the CDF takes the first step to reduce reporting burden, improve data quality, and accelerate action across global value chains. 1 • Case for Action Contents • The Common Data Framework • Next steps for retailers 2 Case for action 3 Retailers today face an increasingly complex array of regulatory requirements and business use cases for sustainability data Primary drivers for data collection & impact measurement Exacting regulations Growing landscape of Evolving strategic Dynamic asks from voluntary commitments implications investors & the public To meet internal & external needs, retailers’ supplier data requests must communicate expectations on what suppliers should be measuring, enable retailers to accurately calculate their own emissions, and shape retailers’ supplier engagement strategies 4 Retailers have taken varying …resulting in overwhelmed suppliers and approaches to data collection… inaccurate and incomplete data Variance across retailers' customized sustainability data requests includes: Suppliers become overwhelmed, unresponsive "Suppliers haven’t been very responsive, so we need • Calculation methodologies differ – changes in the process to get higher response" some require supplier data collection, others don’t – and are often not specified at all Data is inconsistent due to varying requests • Many retailers use a mix of various "We send a lot of ad hoc requests to our suppliers… internal and external questionnaires which can vary considerably" to try to achieve a complete picture • Lengths range from 1 to 150+ questions Key information is missed • Topic coverage may be holistic or "Our current questions are very limited and not enough singularly focused (e.g., only to cover what we need from our suppliers" packaging) 5 Source: Retailer taskforce member quotes, June – September, 2024 All initiatives are subject to antitrust rules and will be vetted by external counsel Analysis reveals significant opportunity to streamline and harmonize retailers' customized supplier data requests Survey respondents (CGF retailers) – n=13; 2 are not requesting any data from suppliers Sample Metrics (not exhaustive) Variations A B C D E F G H I J K 1a. Supplier's annual metric tons CO2 equiv. – scopes 1 & 2 metric tons,            tons, kg 1b. Supplier's annual metric tons CO2 equiv. – scope 3, incl. FLAG            2a. Supplier's emissions intensity – product level, or LCA            S1+2/ton 2b. Supplier's emissions intensity – category level product, unsp.            S1+2/sales, Most members 2c. Supplier's emissions intensity – company level unspecified            currently asking Specific data for all products for supplier 3. Sourcing location(s) for high-risk commodities vs whether any at-risk regions       ?     Scope 1 & 2 Any verifications 4. Verification of product sustainability claims       ?    ? emissions, vs specific ones reduction 5. Supplier's food loss rate ? ?     ? ?   ? targets, and "Green" vs. 6. Supplier's energy sources ?      ?    ? SBTI status specific types 7. Packaging component material types and amounts ? ?   ?  ?     8a. Supplier's emissions reduction target – scopes 1 & 2 Scopes 1 & 2            only, 8b. Supplier's emissions reduction target – scope 3, incl. FLAG all scopes            9. Science-based Targets Initiative approval status            10. Supplier's implementation roadmap(s)            Total number of questions to answer 45 22 2 4 20 1 102 150+ 45 Unclear External frameworks/tools used (not reflected in table) CDP SC1 HowGood CDP SC1 CDP SC1 CO2.AI HIGG FEM 6  Asks suppliers for this data 1. CDP Supply Chain Legend  Does not ask suppliers for this data Sources: Retailer taskforce member companies' supplier surveys, 2024; BCG analysis ? To be confirmed Intro to the Common Data Framework 7 The Common Data Framework (CDF) adheres to a set of core principles Start with a small number of metrics with the option to expand Initial iteration will ask for the most critical few sustainability metrics rather than cover all metrics Meet retailers where they are in their sustainability journey Metric collection is flexible to umps companies' varying sustainability maturity levels and strategic use cases Support emerging regulatory requirements Transitional roadmaps will facilitate retailer compliance with emerging regulatory standards Do not add to suppliers’ and retailers’ reporting burden Framework will recommend collecting a limited number of data points directly aligned to retailers’ use cases 8 Transitional roadmaps align data collection methodology to retailer maturity on two priority metrics Two priority metrics for the One roadmap enabling all retailers to adopt the CDF no matter framework's first iteration: where they are on their reporting journey: Emissions reduction Maturity level Foundational Expanded Granular Scope 3 category 1 emissions, Strategic What the retailer can unlock at each maturity level capturing the supply chain use case(s) footprint of all purchased goods Reporting level Level of detail required to inform strategic use cases Deforestation-free sourcing Verification Assurance needed to be credible with stakeholders Share of purchased goods that meet deforestation- and KPIs Metrics to help leaders manage performance & tradeoffs conversion-free (DCF) criteria Example Examples of how better data enables smarter action Additional industry decarbonization levers will be added over time 9 Transitional roadmap for upstream emissions reporting ranges from corporate-level overall emissions to full product carbon footprints - engagement with suppliers + engagement with suppliers - access to decarbonization levers + access to decarbonization levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Establish an initial emissions baseline • Collaborate with specific suppliers to • Show product-level reductions vs. baseline Strategic • Develop CSRD-compliant roadmaps identify improvement opportunities • Partner with the supply base on precision (estimate-based) • Demonstrate supplier-specific reductions interventions informed by SKU-level data use case(s) • Leverage existing data to engage in broad against baseline • Strengthen relationships with top suppliers engagement with the supply chain and optimize low-emissions assortment • Retailer: emissions calculated using spend or • Supplier: emissions calculated using • Product (PCF): emissions calculated using activity-based methods combined with supplier-provided emissions data and supplier-provided product-specific data, Reporting level industry-average emission factors, typically by validated by credible 3rd party including raw materials, sourcing locations, category; no supplier engagement required and LCA models • Self-reported retailer procurement metrics1 • Supplier-submitted and 3rd party reviewed • Product-specific factors and LCAs fully Verification • Credible outside-in global emissions factors2 emissions factors audited and certified • Emissions intensity by category3 • Emissions intensity by category • Emissions intensity by product KPIs • Total emissions (MT CO2e) • Total emissions (MT CO2e) • Total emissions by product (MT CO2e) Broad engagement Collaborative improvement Precision intervention4 Retailer uses category-level emissions factors and Retailer augments category-level factors with Private-label suppliers provide PCFs for specific identifies dairy as a high-emissions hotspot within supplier-specific emissions data. The retailer then dairy SKUs. Retailer confirms 20% higher Example footprint for one yogurt SKU due to methane the business. Retailer then initiates category- co-creates action plans with leading emitters emissions. Supplier and retailer align on a wide conversations to explore general Dairy using best practices from top performers in the corrective action plan, targeting sourcing & farm- decarbonization levers category level intervention 1. Includes purchase data in $ spend, weight/volume (kg, tons, L), or item count (e.g., cases, packs); 2. Emission factors from trusted sources (e.g., DEFRA, EPA); 3. MT CO₂e per $ or total weight; 4. PCF values only comparable when using harmonized methodologies; Note: Focuses on Scope 3, Category 1 (purchased goods); Scope 1 & 2 managed separately; level of data aggregation requested from 10 suppliers is out of scope of this framework and may vary based on retailer strategic priorities Transitional roadmap for DCF reporting varies to accommodate different levels of traceability and sustainability needs - engagement with suppliers + engagement with suppliers - access to DCF levers + access to DCF levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Develop initial deforestation roadmap • Improve transparency for customers and • Prepare for compliance with select • Meet basic voluntary commitments (e.g., mitigate reputational risk regulatory & voluntary standards (e.g., Strategic zero deforestation requirements for own • Make more informed sourcing decisions by EUDR, SBTi FLAG) use case(s) brands) prioritizing suppliers delivering certified • Use origin-level data to strengthen decision- volumes making and mitigate reputational risk • Measure carbon abatement from DCF • Commodity or supplier: data aggregated • Commodity or supplier: data aggregated • Origin: data aggregated at land-plot level Reporting level at supplier or key commodity1 level at supplier or key commodity1 level for relevant commodity volumes • Self-reported • Type 1 (Ecolabel) or Type 3 (Environmental • Satellite imagery, LiDAR, geospatial data Verification • Type 2 environmental self-declaration Product Declaration) third party certification • Chain-of-custody third party certification • % of sold products progressing toward DCF • % of sold products DCF certified by key • % of sold products DCF certified KPIs by key commodity1 commodity by supplier • Ha of land under deforestation-free sourcing Meet basic voluntary commitments Improve transparency Ensure compliance with regulatory standards Retailer gains initial view on share of high-risk Retailer reports that its palm oil comes from Supplier provides traceability data for EU palm oil Example commodities purchased and, in some cases, regions with deforestation risk, but 80% is 3rd down to farm-level origins. Retailer sees that variation of DCF practices among suppliers, but party certified (allowing mixing with non-certified a specific supplier sources from farms linked to lacks third-party validation as source of truth sources, as full segregation is not yet achievable) deforestation and adjusts procurement strategy Landscapes reporting will be addressed in future iterations of the Common Data Framework; for guidance on landscapes, please reference Forest Positive Coalition resources Note: Retailers DCF reporting needs vary by regulation, voluntary commitments, and strategy. This framework allows for different engagement levels and reporting requirements. 1. Key commodities include 7 EUDR-listed high-risk categories (cocoa, palm oil, coffee, soy, wood/paper, cattle, rubber) plus additional material commodities from high-risk origins. 11 2. CGF DCF requirements vary by commodity and supply chain complexity. Details available here: CGF Forest Positive Commodity Guidance. Select strategic use case(s) – prioritize use cases that 1 matter most for your business & decarbonization strategy Identify relevant reporting level – match the level of data 2 detail to your goals without overburdening suppliers How retailers can put roadmaps Implement required verification – determine what level 3 of verification your use case demands into action Track against priority KPIs – measure progress against 4 KPIs to track progress and enable decision-making These four steps help retailers tailor the Common Data Framework to their needs, driving actionable insights without overburdening teams or suppliers 12 Next steps 13 Next steps for retailers and the Common Data Framework Commit to using the Common Data Framework Anchor your emissions and deforestation data collection to a common standard adopted by leading retailers Assess your current maturity and develop your data strategy Identify where you are today on the CDF roadmap - and define what progress looks like for your business Partner with peers to advance your decarbonization journey Join Climate Coalition-led workshops to learn from other retailers and advance together along the transitional roadmap Shape the future of the Common Data Framework Join the governance group driving the evolution of the framework in the months and years ahead Available exclusively for Climate Transition coalition members 14 Thank you, with the support of Boston Consulting Group (BCG).
  • The new publication aims to reduce inefficiencies and align industry efforts in data collection and reporting, particularly around emissions and deforestation- and conversion-free (DCF) sourcing.

Amsterdam, 12th June 2025 – The Consumer Goods Forum (CGF)’s Climate Transition Coalition, with the support of Boston Consulting Group (BCG), has launched the Common Data FrameworkCommon Data Framework 2025 With the support of Executive Summary Today, the way emissions and deforestation data is collected and reported is fragmented. Retailers ask for different metrics, in different formats, using different methodologies - creating inefficiencies for suppliers and retailers and limiting the usefulness of the data collected. The Common Data Framework (CDF) solves this by creating a shared foundation for what emissions and deforestation data retailers request and how they use it. Developed by the Climate Transition Coalition, the framework focuses on the most critical metrics: Scope 3 category 1 emissions and deforestation- and conversion-free (DCF) sourcing. Designed to meet retailers where they are, the CDF provides a transitional roadmap with clear guidance on: • What the most common use cases are for emissions and deforestation data • What level of detail in reporting is required to support those use cases • How to validate the data retailers collect and lay the groundwork for harmonization • Which KPIs to measure internally By aligning leading retailers around common standards, the CDF takes the first step to reduce reporting burden, improve data quality, and accelerate action across global value chains. 1 • Case for Action Contents • The Common Data Framework • Next steps for retailers 2 Case for action 3 Retailers today face an increasingly complex array of regulatory requirements and business use cases for sustainability data Primary drivers for data collection & impact measurement Exacting regulations Growing landscape of Evolving strategic Dynamic asks from voluntary commitments implications investors & the public To meet internal & external needs, retailers’ supplier data requests must communicate expectations on what suppliers should be measuring, enable retailers to accurately calculate their own emissions, and shape retailers’ supplier engagement strategies 4 Retailers have taken varying …resulting in overwhelmed suppliers and approaches to data collection… inaccurate and incomplete data Variance across retailers' customized sustainability data requests includes: Suppliers become overwhelmed, unresponsive "Suppliers haven’t been very responsive, so we need • Calculation methodologies differ – changes in the process to get higher response" some require supplier data collection, others don’t – and are often not specified at all Data is inconsistent due to varying requests • Many retailers use a mix of various "We send a lot of ad hoc requests to our suppliers… internal and external questionnaires which can vary considerably" to try to achieve a complete picture • Lengths range from 1 to 150+ questions Key information is missed • Topic coverage may be holistic or "Our current questions are very limited and not enough singularly focused (e.g., only to cover what we need from our suppliers" packaging) 5 Source: Retailer taskforce member quotes, June – September, 2024 All initiatives are subject to antitrust rules and will be vetted by external counsel Analysis reveals significant opportunity to streamline and harmonize retailers' customized supplier data requests Survey respondents (CGF retailers) – n=13; 2 are not requesting any data from suppliers Sample Metrics (not exhaustive) Variations A B C D E F G H I J K 1a. Supplier's annual metric tons CO2 equiv. – scopes 1 & 2 metric tons,            tons, kg 1b. Supplier's annual metric tons CO2 equiv. – scope 3, incl. FLAG            2a. Supplier's emissions intensity – product level, or LCA            S1+2/ton 2b. Supplier's emissions intensity – category level product, unsp.            S1+2/sales, Most members 2c. Supplier's emissions intensity – company level unspecified            currently asking Specific data for all products for supplier 3. Sourcing location(s) for high-risk commodities vs whether any at-risk regions       ?     Scope 1 & 2 Any verifications 4. Verification of product sustainability claims       ?    ? emissions, vs specific ones reduction 5. Supplier's food loss rate ? ?     ? ?   ? targets, and "Green" vs. 6. Supplier's energy sources ?      ?    ? SBTI status specific types 7. Packaging component material types and amounts ? ?   ?  ?     8a. Supplier's emissions reduction target – scopes 1 & 2 Scopes 1 & 2            only, 8b. Supplier's emissions reduction target – scope 3, incl. FLAG all scopes            9. Science-based Targets Initiative approval status            10. Supplier's implementation roadmap(s)            Total number of questions to answer 45 22 2 4 20 1 102 150+ 45 Unclear External frameworks/tools used (not reflected in table) CDP SC1 HowGood CDP SC1 CDP SC1 CO2.AI HIGG FEM 6  Asks suppliers for this data 1. CDP Supply Chain Legend  Does not ask suppliers for this data Sources: Retailer taskforce member companies' supplier surveys, 2024; BCG analysis ? To be confirmed Intro to the Common Data Framework 7 The Common Data Framework (CDF) adheres to a set of core principles Start with a small number of metrics with the option to expand Initial iteration will ask for the most critical few sustainability metrics rather than cover all metrics Meet retailers where they are in their sustainability journey Metric collection is flexible to umps companies' varying sustainability maturity levels and strategic use cases Support emerging regulatory requirements Transitional roadmaps will facilitate retailer compliance with emerging regulatory standards Do not add to suppliers’ and retailers’ reporting burden Framework will recommend collecting a limited number of data points directly aligned to retailers’ use cases 8 Transitional roadmaps align data collection methodology to retailer maturity on two priority metrics Two priority metrics for the One roadmap enabling all retailers to adopt the CDF no matter framework's first iteration: where they are on their reporting journey: Emissions reduction Maturity level Foundational Expanded Granular Scope 3 category 1 emissions, Strategic What the retailer can unlock at each maturity level capturing the supply chain use case(s) footprint of all purchased goods Reporting level Level of detail required to inform strategic use cases Deforestation-free sourcing Verification Assurance needed to be credible with stakeholders Share of purchased goods that meet deforestation- and KPIs Metrics to help leaders manage performance & tradeoffs conversion-free (DCF) criteria Example Examples of how better data enables smarter action Additional industry decarbonization levers will be added over time 9 Transitional roadmap for upstream emissions reporting ranges from corporate-level overall emissions to full product carbon footprints - engagement with suppliers + engagement with suppliers - access to decarbonization levers + access to decarbonization levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Establish an initial emissions baseline • Collaborate with specific suppliers to • Show product-level reductions vs. baseline Strategic • Develop CSRD-compliant roadmaps identify improvement opportunities • Partner with the supply base on precision (estimate-based) • Demonstrate supplier-specific reductions interventions informed by SKU-level data use case(s) • Leverage existing data to engage in broad against baseline • Strengthen relationships with top suppliers engagement with the supply chain and optimize low-emissions assortment • Retailer: emissions calculated using spend or • Supplier: emissions calculated using • Product (PCF): emissions calculated using activity-based methods combined with supplier-provided emissions data and supplier-provided product-specific data, Reporting level industry-average emission factors, typically by validated by credible 3rd party including raw materials, sourcing locations, category; no supplier engagement required and LCA models • Self-reported retailer procurement metrics1 • Supplier-submitted and 3rd party reviewed • Product-specific factors and LCAs fully Verification • Credible outside-in global emissions factors2 emissions factors audited and certified • Emissions intensity by category3 • Emissions intensity by category • Emissions intensity by product KPIs • Total emissions (MT CO2e) • Total emissions (MT CO2e) • Total emissions by product (MT CO2e) Broad engagement Collaborative improvement Precision intervention4 Retailer uses category-level emissions factors and Retailer augments category-level factors with Private-label suppliers provide PCFs for specific identifies dairy as a high-emissions hotspot within supplier-specific emissions data. The retailer then dairy SKUs. Retailer confirms 20% higher Example footprint for one yogurt SKU due to methane the business. Retailer then initiates category- co-creates action plans with leading emitters emissions. Supplier and retailer align on a wide conversations to explore general Dairy using best practices from top performers in the corrective action plan, targeting sourcing & farm- decarbonization levers category level intervention 1. Includes purchase data in $ spend, weight/volume (kg, tons, L), or item count (e.g., cases, packs); 2. Emission factors from trusted sources (e.g., DEFRA, EPA); 3. MT CO₂e per $ or total weight; 4. PCF values only comparable when using harmonized methodologies; Note: Focuses on Scope 3, Category 1 (purchased goods); Scope 1 & 2 managed separately; level of data aggregation requested from 10 suppliers is out of scope of this framework and may vary based on retailer strategic priorities Transitional roadmap for DCF reporting varies to accommodate different levels of traceability and sustainability needs - engagement with suppliers + engagement with suppliers - access to DCF levers + access to DCF levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Develop initial deforestation roadmap • Improve transparency for customers and • Prepare for compliance with select • Meet basic voluntary commitments (e.g., mitigate reputational risk regulatory & voluntary standards (e.g., Strategic zero deforestation requirements for own • Make more informed sourcing decisions by EUDR, SBTi FLAG) use case(s) brands) prioritizing suppliers delivering certified • Use origin-level data to strengthen decision- volumes making and mitigate reputational risk • Measure carbon abatement from DCF • Commodity or supplier: data aggregated • Commodity or supplier: data aggregated • Origin: data aggregated at land-plot level Reporting level at supplier or key commodity1 level at supplier or key commodity1 level for relevant commodity volumes • Self-reported • Type 1 (Ecolabel) or Type 3 (Environmental • Satellite imagery, LiDAR, geospatial data Verification • Type 2 environmental self-declaration Product Declaration) third party certification • Chain-of-custody third party certification • % of sold products progressing toward DCF • % of sold products DCF certified by key • % of sold products DCF certified KPIs by key commodity1 commodity by supplier • Ha of land under deforestation-free sourcing Meet basic voluntary commitments Improve transparency Ensure compliance with regulatory standards Retailer gains initial view on share of high-risk Retailer reports that its palm oil comes from Supplier provides traceability data for EU palm oil Example commodities purchased and, in some cases, regions with deforestation risk, but 80% is 3rd down to farm-level origins. Retailer sees that variation of DCF practices among suppliers, but party certified (allowing mixing with non-certified a specific supplier sources from farms linked to lacks third-party validation as source of truth sources, as full segregation is not yet achievable) deforestation and adjusts procurement strategy Landscapes reporting will be addressed in future iterations of the Common Data Framework; for guidance on landscapes, please reference Forest Positive Coalition resources Note: Retailers DCF reporting needs vary by regulation, voluntary commitments, and strategy. This framework allows for different engagement levels and reporting requirements. 1. Key commodities include 7 EUDR-listed high-risk categories (cocoa, palm oil, coffee, soy, wood/paper, cattle, rubber) plus additional material commodities from high-risk origins. 11 2. CGF DCF requirements vary by commodity and supply chain complexity. Details available here: CGF Forest Positive Commodity Guidance. Select strategic use case(s) – prioritize use cases that 1 matter most for your business & decarbonization strategy Identify relevant reporting level – match the level of data 2 detail to your goals without overburdening suppliers How retailers can put roadmaps Implement required verification – determine what level 3 of verification your use case demands into action Track against priority KPIs – measure progress against 4 KPIs to track progress and enable decision-making These four steps help retailers tailor the Common Data Framework to their needs, driving actionable insights without overburdening teams or suppliers 12 Next steps 13 Next steps for retailers and the Common Data Framework Commit to using the Common Data Framework Anchor your emissions and deforestation data collection to a common standard adopted by leading retailers Assess your current maturity and develop your data strategy Identify where you are today on the CDF roadmap - and define what progress looks like for your business Partner with peers to advance your decarbonization journey Join Climate Coalition-led workshops to learn from other retailers and advance together along the transitional roadmap Shape the future of the Common Data Framework Join the governance group driving the evolution of the framework in the months and years ahead Available exclusively for Climate Transition coalition members 14 Thank you. The new approach is designed to promote alignment on the collection and reporting of emissions and deforestation data across global value chains.

Different metrics, formats, and methodologies among retailers result in inefficiencies at best, and inaccurate and incomplete data at worst. To reduce the reporting burden on suppliers and enhance data quality, the framework offers retailers common standards on two critical topics:

  • Scope 3 category 1 emissions 
  • Deforestation- and conversion-free (DCF) sourcing 

The framework provides a transitional roadmap to meet users where they are, with clear guidance on:

  • The most common use cases for emissions and deforestation data
  • The level of granularity in reporting required to support each case
  • Validating the data collected by retailers
  • Key internal performance indicators to measure

The CGF hopes the new guide will help retailers provide more consistent data, scale up supplier engagement and improve traceability as their businesses grow.

Wai-Chan Chan, Managing Director of The Consumer Goods Forum, said:

“Our industry faces wide ranging challenges and pressures. We are all looking for opportunities to future-proof supply chains, limit the risks of disruption, and ultimately drive growth. Our new Common Data Framework is one example of how the CGF supports our members’ through synchronising industry efforts and sharing best practices. This is a first step to tackling the widespread challenge of inefficient data collection and reporting, paving the way for systematic, industry-wide transformation.”

This launch marks only the beginning. The Coalition will continue to refine the framework and its guidance, identify opportunities to align supplier data requests, and connect with cross-industry platforms on data sharing, in collaboration with the CGF’s Data Driven Value Chain (DDVC) Team.

The Common Data Framework enables retailers to assess their current maturity on data reporting and to anchor their respective emissions and deforestation data collection to the framework’s common standard, already adopted by leading retailers. The Coalition also defines criteria for selecting the right data partner, including how retailers should assess potential partners’ technical foundation, methodology transparency, reporting and analytics capabilities, and commercial credentials.

Scott Price, CEO, DFI Retail, Group co-sponsor of the Climate Transition Coalition, said: 

“Collaborating with the CGF on the Common Data Framework enables us to help retailers and CPGs align and standardise data sharing, while also simplifying processes for our diverse and fragmented supplier base in Asia. In markets where suppliers often face resource constraints, the framework can help reduce administrative complexity and foster greater efficiency and collaboration. This would allow suppliers to prioritise growth and innovation, while providing retailers such as ourselves with decision-useful data to advance key use cases across our business.”

Grant Sprick, VP, Climate & Environment, Ahold Delhaize, and co-chair of the CGF’s Climate Transition Coalition, said: 

“Through close collaboration with the CGF’s global network of CEOs, the Climate Transition Coalition understands the challenges in data reporting from both the supplier and retailer perspectives. We encourage all retailers to adopt the framework to help meet the growing landscape of regulations and voluntary commitments, while supporting their suppliers efficiently in sustainability goals, and we look forward to supporting our members and the wider industry in adopting these standards — and to collectively evolve as an industry.”

The framework was announced at the CGF’s Global Summit in Amsterdam during the “Climate Transition – Accelerating Emissions Reduction” session. The event brought together industry leaders to share progress and challenges on the path to carbon neutrality and to showcase how collective action through the Climate Transition Coalition is driving practical, scalable solutions.

Senior leaders speaking at the session included:

The Common Data Framework is available for download as of today. Common Data Framework 2025 With the support of Executive Summary Today, the way emissions and deforestation data is collected and reported is fragmented. Retailers ask for different metrics, in different formats, using different methodologies - creating inefficiencies for suppliers and retailers and limiting the usefulness of the data collected. The Common Data Framework (CDF) solves this by creating a shared foundation for what emissions and deforestation data retailers request and how they use it. Developed by the Climate Transition Coalition, the framework focuses on the most critical metrics: Scope 3 category 1 emissions and deforestation- and conversion-free (DCF) sourcing. Designed to meet retailers where they are, the CDF provides a transitional roadmap with clear guidance on: • What the most common use cases are for emissions and deforestation data • What level of detail in reporting is required to support those use cases • How to validate the data retailers collect and lay the groundwork for harmonization • Which KPIs to measure internally By aligning leading retailers around common standards, the CDF takes the first step to reduce reporting burden, improve data quality, and accelerate action across global value chains. 1 • Case for Action Contents • The Common Data Framework • Next steps for retailers 2 Case for action 3 Retailers today face an increasingly complex array of regulatory requirements and business use cases for sustainability data Primary drivers for data collection & impact measurement Exacting regulations Growing landscape of Evolving strategic Dynamic asks from voluntary commitments implications investors & the public To meet internal & external needs, retailers’ supplier data requests must communicate expectations on what suppliers should be measuring, enable retailers to accurately calculate their own emissions, and shape retailers’ supplier engagement strategies 4 Retailers have taken varying …resulting in overwhelmed suppliers and approaches to data collection… inaccurate and incomplete data Variance across retailers' customized sustainability data requests includes: Suppliers become overwhelmed, unresponsive "Suppliers haven’t been very responsive, so we need • Calculation methodologies differ – changes in the process to get higher response" some require supplier data collection, others don’t – and are often not specified at all Data is inconsistent due to varying requests • Many retailers use a mix of various "We send a lot of ad hoc requests to our suppliers… internal and external questionnaires which can vary considerably" to try to achieve a complete picture • Lengths range from 1 to 150+ questions Key information is missed • Topic coverage may be holistic or "Our current questions are very limited and not enough singularly focused (e.g., only to cover what we need from our suppliers" packaging) 5 Source: Retailer taskforce member quotes, June – September, 2024 All initiatives are subject to antitrust rules and will be vetted by external counsel Analysis reveals significant opportunity to streamline and harmonize retailers' customized supplier data requests Survey respondents (CGF retailers) – n=13; 2 are not requesting any data from suppliers Sample Metrics (not exhaustive) Variations A B C D E F G H I J K 1a. Supplier's annual metric tons CO2 equiv. – scopes 1 & 2 metric tons,            tons, kg 1b. Supplier's annual metric tons CO2 equiv. – scope 3, incl. FLAG            2a. Supplier's emissions intensity – product level, or LCA            S1+2/ton 2b. Supplier's emissions intensity – category level product, unsp.            S1+2/sales, Most members 2c. Supplier's emissions intensity – company level unspecified            currently asking Specific data for all products for supplier 3. Sourcing location(s) for high-risk commodities vs whether any at-risk regions       ?     Scope 1 & 2 Any verifications 4. Verification of product sustainability claims       ?    ? emissions, vs specific ones reduction 5. Supplier's food loss rate ? ?     ? ?   ? targets, and "Green" vs. 6. Supplier's energy sources ?      ?    ? SBTI status specific types 7. Packaging component material types and amounts ? ?   ?  ?     8a. Supplier's emissions reduction target – scopes 1 & 2 Scopes 1 & 2            only, 8b. Supplier's emissions reduction target – scope 3, incl. FLAG all scopes            9. Science-based Targets Initiative approval status            10. Supplier's implementation roadmap(s)            Total number of questions to answer 45 22 2 4 20 1 102 150+ 45 Unclear External frameworks/tools used (not reflected in table) CDP SC1 HowGood CDP SC1 CDP SC1 CO2.AI HIGG FEM 6  Asks suppliers for this data 1. CDP Supply Chain Legend  Does not ask suppliers for this data Sources: Retailer taskforce member companies' supplier surveys, 2024; BCG analysis ? To be confirmed Intro to the Common Data Framework 7 The Common Data Framework (CDF) adheres to a set of core principles Start with a small number of metrics with the option to expand Initial iteration will ask for the most critical few sustainability metrics rather than cover all metrics Meet retailers where they are in their sustainability journey Metric collection is flexible to umps companies' varying sustainability maturity levels and strategic use cases Support emerging regulatory requirements Transitional roadmaps will facilitate retailer compliance with emerging regulatory standards Do not add to suppliers’ and retailers’ reporting burden Framework will recommend collecting a limited number of data points directly aligned to retailers’ use cases 8 Transitional roadmaps align data collection methodology to retailer maturity on two priority metrics Two priority metrics for the One roadmap enabling all retailers to adopt the CDF no matter framework's first iteration: where they are on their reporting journey: Emissions reduction Maturity level Foundational Expanded Granular Scope 3 category 1 emissions, Strategic What the retailer can unlock at each maturity level capturing the supply chain use case(s) footprint of all purchased goods Reporting level Level of detail required to inform strategic use cases Deforestation-free sourcing Verification Assurance needed to be credible with stakeholders Share of purchased goods that meet deforestation- and KPIs Metrics to help leaders manage performance & tradeoffs conversion-free (DCF) criteria Example Examples of how better data enables smarter action Additional industry decarbonization levers will be added over time 9 Transitional roadmap for upstream emissions reporting ranges from corporate-level overall emissions to full product carbon footprints - engagement with suppliers + engagement with suppliers - access to decarbonization levers + access to decarbonization levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Establish an initial emissions baseline • Collaborate with specific suppliers to • Show product-level reductions vs. baseline Strategic • Develop CSRD-compliant roadmaps identify improvement opportunities • Partner with the supply base on precision (estimate-based) • Demonstrate supplier-specific reductions interventions informed by SKU-level data use case(s) • Leverage existing data to engage in broad against baseline • Strengthen relationships with top suppliers engagement with the supply chain and optimize low-emissions assortment • Retailer: emissions calculated using spend or • Supplier: emissions calculated using • Product (PCF): emissions calculated using activity-based methods combined with supplier-provided emissions data and supplier-provided product-specific data, Reporting level industry-average emission factors, typically by validated by credible 3rd party including raw materials, sourcing locations, category; no supplier engagement required and LCA models • Self-reported retailer procurement metrics1 • Supplier-submitted and 3rd party reviewed • Product-specific factors and LCAs fully Verification • Credible outside-in global emissions factors2 emissions factors audited and certified • Emissions intensity by category3 • Emissions intensity by category • Emissions intensity by product KPIs • Total emissions (MT CO2e) • Total emissions (MT CO2e) • Total emissions by product (MT CO2e) Broad engagement Collaborative improvement Precision intervention4 Retailer uses category-level emissions factors and Retailer augments category-level factors with Private-label suppliers provide PCFs for specific identifies dairy as a high-emissions hotspot within supplier-specific emissions data. The retailer then dairy SKUs. Retailer confirms 20% higher Example footprint for one yogurt SKU due to methane the business. Retailer then initiates category- co-creates action plans with leading emitters emissions. Supplier and retailer align on a wide conversations to explore general Dairy using best practices from top performers in the corrective action plan, targeting sourcing & farm- decarbonization levers category level intervention 1. Includes purchase data in $ spend, weight/volume (kg, tons, L), or item count (e.g., cases, packs); 2. Emission factors from trusted sources (e.g., DEFRA, EPA); 3. MT CO₂e per $ or total weight; 4. PCF values only comparable when using harmonized methodologies; Note: Focuses on Scope 3, Category 1 (purchased goods); Scope 1 & 2 managed separately; level of data aggregation requested from 10 suppliers is out of scope of this framework and may vary based on retailer strategic priorities Transitional roadmap for DCF reporting varies to accommodate different levels of traceability and sustainability needs - engagement with suppliers + engagement with suppliers - access to DCF levers + access to DCF levers Moving right increases insight, but also complexity and reporting burden - retailers should advance only when aligned with strategic goals Maturity level Foundational Expanded Granular • Develop initial deforestation roadmap • Improve transparency for customers and • Prepare for compliance with select • Meet basic voluntary commitments (e.g., mitigate reputational risk regulatory & voluntary standards (e.g., Strategic zero deforestation requirements for own • Make more informed sourcing decisions by EUDR, SBTi FLAG) use case(s) brands) prioritizing suppliers delivering certified • Use origin-level data to strengthen decision- volumes making and mitigate reputational risk • Measure carbon abatement from DCF • Commodity or supplier: data aggregated • Commodity or supplier: data aggregated • Origin: data aggregated at land-plot level Reporting level at supplier or key commodity1 level at supplier or key commodity1 level for relevant commodity volumes • Self-reported • Type 1 (Ecolabel) or Type 3 (Environmental • Satellite imagery, LiDAR, geospatial data Verification • Type 2 environmental self-declaration Product Declaration) third party certification • Chain-of-custody third party certification • % of sold products progressing toward DCF • % of sold products DCF certified by key • % of sold products DCF certified KPIs by key commodity1 commodity by supplier • Ha of land under deforestation-free sourcing Meet basic voluntary commitments Improve transparency Ensure compliance with regulatory standards Retailer gains initial view on share of high-risk Retailer reports that its palm oil comes from Supplier provides traceability data for EU palm oil Example commodities purchased and, in some cases, regions with deforestation risk, but 80% is 3rd down to farm-level origins. Retailer sees that variation of DCF practices among suppliers, but party certified (allowing mixing with non-certified a specific supplier sources from farms linked to lacks third-party validation as source of truth sources, as full segregation is not yet achievable) deforestation and adjusts procurement strategy Landscapes reporting will be addressed in future iterations of the Common Data Framework; for guidance on landscapes, please reference Forest Positive Coalition resources Note: Retailers DCF reporting needs vary by regulation, voluntary commitments, and strategy. This framework allows for different engagement levels and reporting requirements. 1. Key commodities include 7 EUDR-listed high-risk categories (cocoa, palm oil, coffee, soy, wood/paper, cattle, rubber) plus additional material commodities from high-risk origins. 11 2. CGF DCF requirements vary by commodity and supply chain complexity. Details available here: CGF Forest Positive Commodity Guidance. Select strategic use case(s) – prioritize use cases that 1 matter most for your business & decarbonization strategy Identify relevant reporting level – match the level of data 2 detail to your goals without overburdening suppliers How retailers can put roadmaps Implement required verification – determine what level 3 of verification your use case demands into action Track against priority KPIs – measure progress against 4 KPIs to track progress and enable decision-making These four steps help retailers tailor the Common Data Framework to their needs, driving actionable insights without overburdening teams or suppliers 12 Next steps 13 Next steps for retailers and the Common Data Framework Commit to using the Common Data Framework Anchor your emissions and deforestation data collection to a common standard adopted by leading retailers Assess your current maturity and develop your data strategy Identify where you are today on the CDF roadmap - and define what progress looks like for your business Partner with peers to advance your decarbonization journey Join Climate Coalition-led workshops to learn from other retailers and advance together along the transitional roadmap Shape the future of the Common Data Framework Join the governance group driving the evolution of the framework in the months and years ahead Available exclusively for Climate Transition coalition members 14 Thank you

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