It is critical for agri-food businesses to drive effective sustainability action on the ground if they are to meet climate commitments, respond to external expectations and address climate risks. To do so, agri-food businesses need to put into practice and account for scalable agricultural practice change.  

To account for the impacts of agricultural practice change, the measurement, reporting and verification (MRV) of key sustainability metrics across corporate value chains is crucial. However, with service providers and internal corporate programs to manage aspects of MRV proliferating, various accounting scenarios are coming into action that may or may not align with scope 3 guidance. 

This purpose of this guidance is to support businesses in navigating the emerging world of MRV for agri-food scope 3 GHG accounting – harmonizing how they report supply chain GHG emissions and removals through consistent methodologies and datasets in MRV tools. It aims to do so in two ways: 

• Educate business on the current MRV ecosystem and approaches in agri-food value chains  

• Equip WBCSD members with a decision framework, Greenhouse Gas Protocol (GHGP) compliance checklist and guidance in order to enact and account for scalable agricultural practice change 

This publication is part of a broader suite of resources found in the WBCSD’s Agriculture & Food Scope 3 toolkit.