Foundational
Aligning greenhouse gas (GHG) accounting activities with the Greenhouse Gas Protocol (GHGP)
Data for impact
Implementing initiatives that drive emissions reductions
The most important area to focus on
Switching to deforestation- and conversion-free supply, implementing agricultural efficiencies, reducing packaging and managing food waste makes a sizable difference. But if you are unable to leverage those benefits and incorporate them into your enterprise emissions reporting, you are not realising the full business case.
The challenge is that measuring the emissions reductions benefits in a way that maintains auditability is time consuming, complex, and can be highly estimated, and requires supply chain information. This results in companies having wildly different strategies – even in the context of existing global frameworks like the GHG Protocol and SBTi – how they engage with their suppliers, the information that is requested, and the level of granularity used for reporting.
Introducing the Common Data Framework
Designed to promote alignment on the collection and reporting of information used to estimate supply chain emissions across global value chains.
In 2025 we reviewed the accounting methodologies and supplier engagement strategies of our Coalition members, and found there are very few similarities.
This means we are spending arguably too much time on reporting and not enough time implementing emissions reduction initiatives.
We created the Common Data Framework to focus on the most critical areas for climate and nature impact: emissions generated from purchased good (e.g. Scope 3 Category 1 emissions). It provides a practical roadmap for retailers, manufacturers, and suppliers alike, outlining:
- how emission data can be used
- the granularity of data required
- how to validate data
- the KPIs that drive progress
- how to work with data platform partners.
Understanding why you have the strategy you have is the first step
Towards future harmonisation and granularity of supplier asks
By aligning leading retailers, manufacturers and suppliers around common expectations, the framework helps improve data quality, ease the reporting burden for suppliers, and unlock faster, more coordinated decarbonisation and nature protection across global value chains.
Three levels of engagement
The Common Data Framework evolves with the maturity of data practices, supporting retailers and suppliers as they progress:
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Expanded
Collecting suppliers’ operational emissions data (Scopes 1 & 2)
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Granular
Collecting product carbon footprints (PCFs)
How to level-up using the Common Data Framework
Five steps to adopt the Common Data Framework, with iterative self-assessment at Step 2
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Read and internalise the Common Data Framework
The Common Data Framework focuses on the most critical areas for climate and nature impact: emissions generated from purchased good (e.g. Scope 3 Category 1 emissions).
Ask yourself foundational questions
- What do I want to achieve?
- What is my organisation ready for?
Repeat this process every 2-3 years or as necessary
Determine your maturity scale
- Foundational – aligning greenhouse gas (GHG) accounting activities with the Greenhouse Gas Protocol (GHGP)
- Expanded – collecting suppliers’ operational emissions data (Scopes 1 & 2)
- Granular – collecting product carbon footprints (PCFs)
Inventory current practices
Identify opportunities to harmonise with Common Data Framework
Mobilise implementation
Engage teams including procurement, merch and sustainability.
Practical examples
Members using the framework
Frequently asked questions
What is the Common Data Framework?
The Common Data Frame is:
- a guide to simplify reporting for retailers and suppliers that focuses on high-priority use cases
- currently scoped to Scope 3 Category 1 and deforestation/conversion-free sourcing
- supporting retailers in meeting voluntary, regulatory, and commercial objectives
- a first version – intended to evolve with industry input and adoption.
What is the Common Data Framework not?
The Common Data Framework is not a:
- Mandated platform or reporting system
- Data collection initiative by the Consumer Goods Forum
- Universal solution for sustainability metrics
- Replacement for or contradiction of existing regulatory or voluntary frameworks
- Added layer of reporting complexity for suppliers or retailers.
How will the Common Data Framework be updated?
The Common Data Framework will evolve over time with input and steering from Climate Transition Coalition. Contact us to get involved.
What's next
As a Coalition with a focus on Data for Impact, our dedicated workstream continues to:
- learn from emerging frameworks like PACT, GSTA, and GHGP
- share our experience and perspectives with various standards bodies to ensure practicality
- drive the simplification of supply information acts to only the information that is essential – and share those best practices as we go
Contact us to get involved as a member or partner in this important work.
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