For food and beverage manufacturers, the road to net zero is rarely straightforward. Complex global supply chains, diverse agricultural practices and differing regulatory expectations create a landscape where even the most committed companies struggle to verify progress consistently.
At the heart of the challenge is data - or rather, the lack of consistent, credible and comparable emissions data across the value chain. As climate disclosure becomes an environmental, regulatory and reputational imperative, how can food businesses ensure that net zero claims are both accurate and transparent?
Enter ISO 14060, the world’s first international standard for net zero which has been designed to bring consistency, transparency and verification to greenhouse gas (GHG) accounting and management.
Overcoming complexity and inconsistency
Few industries have supply chains as intricate as those in the food sector. From farm inputs and primary production to processing, packaging, logistics and retail, each stage involves different actors, often across multiple countries and regulatory systems.
Consider a manufacturer sourcing cocoa from West Africa, dairy from the EU, sugar from South America and packaging produced in Asia. Each supplier may measure emissions differently, interpret net zero in their own terms and report progress using dissimilar standards. The result is a patchwork of data that makes it almost impossible to assess true performance with confidence.
Suppliers defining ‘net zero’ differently or relying on unverified data expose manufacturers to the risk of over‑statements and green‑washing allegations. In fact, despite more than 150 countries and over one‑third of the world’s largest companies have committed to net zero targets, and according to the Net Zero Tracker, just 4% of those corporate targets currently meet minimum robustness criteria.
Global standardisation for net zero
The new ISO 14060 will provide a comprehensive, internationally accepted framework for measuring, reporting, and verifying GHG emissions and removals. For the food and beverage industry, this translates into a common language and methodology that can be applied across every stage of the supply chain.
The standard will help manufacturers define credible net zero strategies, measure and deliver targets aligned with the Paris Agreement, and verify progress through globally recognised methods. It will build consistency not only across an organisation’s operations but also throughout its multi-tier supply chain, helping to prevent misleading claims.
Why robust, verified data matters
Data quality is now business critical. Retailers, investors and regulators are all demanding more transparency - not just in a company’s direct (Scope 1 and 2) emissions, but across the indirect, value-chain emissions that make up 70–90% of a food manufacturer’s total carbon footprint.
Regulatory regimes, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU and the UK’s Streamlined Energy and Carbon Reporting (SECR), are tightening expectations for robust, verifiable emissions data.
This is because:
- Science-based targets (SBTi) rely on accurate baseline data;
- Climate transition plans depend on credible tracking of mitigation efforts;
- Green finance and ESG ratings require third-party assurance of disclosures.
Despite this, many organisations face challenges accessing the right data to report credible progress. A 2023 GHG Protocol report, revealed that “difficulty accessing relevant data” (83%) was the biggest barrier to disclosing Scope 3 emissions. Yet the same research, based on a survey of 303 US-based companies aligned with the GHG Protocol, also revealed that 90% expressed support for Scope 3 disclosure and over 80% already reported on some Scope 3 emissions categories.
Expected to be published in early 2026, ISO 14060 supports all these goals by ensuring emissions data are measured consistently, verified independently and aligned with science‑based frameworks. For food manufacturers, this strengthens stakeholder confidence, reduces regulatory risk and enhances reputation.
Practical steps for food businesses
Preparing for ISO standards can feel daunting, but food manufacturers can take practical steps now to embed the principles of 14060 into their operations, paving an easier path to certification.
1. Strengthen data governance: Establish a centralised system for collecting and managing emissions data across your value chain. Define who is responsible for data entry, validation, and oversight. Use digital tools to automate collection from suppliers where possible.
2. Align disclosures with ISO 14064: Ensure your greenhouse gas inventory follows a recognised methodology. This will make your reporting more credible and compatible with other frameworks, including the GHG Protocol and CDP.
3. Map mitigation pathways across the supply chain. Identify where emissions are most concentrated - often in agricultural production, logistics, and energy use. Then set targeted reduction strategies in collaboration with suppliers.
4. Assign internal ownership of net zero strategy. Accountability drives progress. Designate a cross-functional team that includes procurement, sustainability, finance, and operations to oversee net zero initiatives. Make data accuracy and ISO alignment part of performance KPIs.
5. Engage suppliers early. Supplier engagement is critical. Many suppliers want to help but lack the capacity or understanding to measure emissions in the required format. Training and support can make a significant impact.
The benefit of early preparation
The regulatory and market environment is evolving fast. Food companies that act now to align with ISO 14060 will be better prepared to meet disclosure requirements across multiple jurisdictions and differentiate themselves in the marketplace with verified climate claims. They will also be able to uncover operational efficiencies by understanding emissions hotspots, and strengthen their reputations by building trust with customers, investors, and suppliers.
At LRQA, we’re already seeing forward-thinking food and beverage manufacturers take action. The advantage of integrating ISO-aligned systems, investing in supplier data quality and using independent verification to validate progress. These steps not only enhance credibility but also strengthen relationships across the supply chain.
Net zero is a journey of continuous improvement. For food businesses navigating complex, global operations, the ISO 14060 standards family provides structured guidance, clarity around targets, and a means of demonstrating reliable progress. It helps organisations define credible strategies, set and measure meaningful targets, align with the Paris Agreement, and adopt a globally recognised framework that builds trust in their climate commitments.
Ultimately, sustainability in the food industry depends on transparency and trust, ensuring that what’s on the label reflects what’s in the supply chain. The sooner the whole industry adopts a consistent approach to Scope 3 emissions reporting, the easier it will be for us all to achieve tangible progress towards a sustainable food future.