Coca Cola Europacific Partners : 2024 Methodology
CCEP
2024 Sustainability reporting methodology
Coca-Cola Europacific Partners plc
1
2024 Sustainability reporting methodology
March 2025
What is the purpose of this document?
This document is an overview of the methodology used to calculate our sustainability data, and progress against our This is Forward sustainability action plan.
For details of our 2024 sustainability performance, please refer to our 2024 Annual Report, and our corporate and country data tables.
Who is this document for?
We aim to share our sustainability data in an accessible format. This document sets out our approach to reporting and a detailed overview of the methodology we use in calculating our sustainability data.
Contents
Our approach to reporting (page 2)
Methodology
Forward on climate (pages3-9)
Forward on supply chain (page10)
Forward on water (pages 11-12) Forward on packaging (pages 13-15) Forward on drinks (page 16)
Forward on society (pages 17-20)
For more information about the progress we are making on sustainability, please see relevant sections of our 2024 Annual Report.
2024 Annual Report cocacolaep.com/investors/financial-reports-and-results/latest-annual-report/
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Coca-Cola Europacific Partners plc
Our approach to reporting
About our 2024 Annual Report
Our 2024 Annual Report includes the progress we are making against our This is Forward sustainability action plan, and our first year's reporting in accordance with the European Sustainability Reporting Standards (ESRS), on a voluntary basis.
It includes a full year of data from 1 January, 2024 to 31 December, 2024. It covers our global business operations including 13 Western European territories (Andorra, Belgium, France, Germany, Great Britain, Iceland, Luxembourg, Monaco, the Netherlands, Norway, Portugal, Spain and Sweden), our shared service centres in Bulgaria and the Philippines, and our markets in Australia, Pacific and South East Asia (APS), including Australia, Fiji, Indonesia, New Zealand, Papua New Guinea, Samoa and the Philippines.
Read more about This is Forward here cocacolaep.com/sustainability
Reporting structure
The 2024 Annual Report is the primary reporting of CCEP's progress on our This
is Forward sustainability action plan, as well as ESRS-related disclosures, and the Task Force on Climate-related Financial Disclosures (TCFD) recommendations.
The sustainability section of our website includes a download centre, including corporate sustainability Group data tables, which include disclosures in line with frameworks such as Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB). Our corporate website also provides transparency on progress against our This is Forward indicators through country- level data tables.
All disclosed ESRS metrics are reported at a Group level, including the Philippines, following the acquisition of Coca-Cola Beverages Philippines, Inc. (CCBPI), on 23 February 2024, unless otherwise indicated. As our This is Forward targets were set prior to the Acquisition, we have disclosed progress against these targets both including and excluding the Philippines.
Reporting boundaries and standards
At CCEP, we have taken a value chain approach in considering our most significant impacts, measuring and reporting data across our value chain, beyond our own operations. Unless otherwise indicated, data covering "our own operations" includes own production, sales/distribution, combined sales/production facilities, administrative offices and fleet owned or controlled by CCEP, including our shared service centres in Bulgaria and the Philippines. Production facilities are
2
defined as our bottling and production facilities for beverages under our operational control. This does not include externally sourced production (or "co-packed") sites or sites from which we source finished packaged goods. Upstream operations include ingredient production and distribution, packaging material sourcing and manufacturing. Sourcing and production of inputs used in agricultural processes are excluded. Downstream operations include retail and consumer sales, consumption and packaging end of life management.
In accordance with the precautionary principle, sustainability is taken into account in the development process for any major project, product or new investment, and is built into our annual and long-range business planning processes. Progress against our sustainability commitments and targets are reported each year.
Reporting data
CCEP aims to ensure that the sustainability data included in this report, which relies on various input sources, including third party information, is collated and calculated in an accurate manner. As the tools, standards and technology used in this environment continue to develop, our processes and presentation of data are regularly reviewed and updated to improve data collection and accuracy. This may result in data changes and amendments subsequent to publication.
When standards for calculations, data sources or emissions factors for the current year are updated, we apply these changes retrospectively, where appropriate. Where prior year data has been restated, this has been identified clearly.
Assurance
Our sustainability statement for the year ended 31 December 2024, as set out
on pages 23 to 58 of the 2024 Annual Report, has been independently assured by Ernst & Young LLP (EY) on a limited assurance basis in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised), and in accordance with the ESRS as adopted by the European Commission. Our This is Forward metrics included in our sustainability statement were included in the limited assurance.
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Coca-Cola Europacific Partners plc
Methodology
Forward on climate
Our approach to reporting and methodology
CCEP's carbon footprint is calculated in accordance with the World Resource Institute (WRI) and World Business Council for Sustainable Development (WBCSD) Greenhouse Gas (GHG) Protocol Corporate Standard, using an operational control approach to determine organisational boundaries.
GHG emissions are reported in tonnes of carbon dioxide equivalent (tonnes of CO2e or tCO2e), accounting for different Global Warming Potentials (GWPs) of the different GHGs.
Note on sources of data and calculation methodologies
Under the GHG Protocol, we measure our emissions in three Scopes. We disclose the Scope 1, 2 and 3 carbon emissions of our full value chain, including emissions related to our production facilities, operational centres, sales offices, distribution centres, cold drink equipment (CDE), our owned and operated transportation, as well as third party distribution, business travel, ingredients and packaging. We also disclose biogenic emissions, which are outside of the three WRI/WBCSD GHG Protocol Scopes. GHG emissions are reported on a gross basis, independent of any GHG trades, offsets or carbon credits.
In-scope sales volumes are based on ready to drink (RTD) litre sales to CCEP customers and reflect changes as they occur, based upon sales timings. Sales from distribution agreements are excluded as the GHG emissions associated with these products will be accounted for by the Brand owners which are not CCEP owned or operated. Alcohol sales volume is included if CCEP manufacture the alcohol products. Sales volumes from imports/exports from/to non-CCEP countries are excluded to avoid double counting.
Approximately 1% of our value chain carbon footprint is based on estimated data. This includes the site energy emissions for small leased offices where energy invoices or the square metre footage size is not available. Where we do not have the packaging specifications for a limited number of packaging types
(e.g. coffee bags), these are estimated based on an average of all other packaging specifications. We also estimate the electricity consumption for the pure electric and plug-in hybrids in our company car fleet.
3
2019 Baseline and recalculation methodology
Our baseline year is 2019. The acquisition of Australia, Pacific and Indonesia (API) was completed on 10 May 2021, and the acquisition of (CCBPI). Sustainability metrics are presented on a full year basis. 2019 baselines and subsequent years have been calculated on a pro forma basis to allow for better period over period comparability.
In line with the WRI/WBCSD GHG Protocol guidance, we restate our baseline and subsequent year data when there are significant acquisitions, new emissions factors and more accurate data. We apply a significance threshold of 5%, but also re-baseline in line with best practice, in order to retain consistency and comparability across years.
In 2024, we have restated our baseline figures for 2019 and 2020-2023 as necessary, increasing baseline and subsequent year emissions by approximately
2 million tCO2e. Key changes include:
Scope 1 GHG emissions sources
Includes direct owned and operated sources of emissions such as:
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
4
Forward on climate
We follow Beverage Industry Environmental Roundtable (BIER) emissions sector guidance on the emissions source for the source of the CO2 supplied to CCEP to carbonate soft drinks, and whether these are generated from fossil or biogenic sources of CO2.
Scope 2 GHG emissions - purchased electricity, heat and steam
We report Scope 2 emissions according to the GHG Protocol Scope 2 Guidance. We use the Scope 2 market based approach to report our aggregated Scope 1, 2 and 3 GHG emissions, and to set our aggregated targets.
We include indirect sources of GHG emissions from the generation of electricity, heat and steam we use at our sites.
The carbon emission factors for Scope 2 emissions are applied in terms of the two methods provided by the GHG Protocol:
Any sites with no contractual instruments for renewable electricity supply will have a residual factor applied (where available), which has had renewable contractual instruments removed.
The quantity of purchased renewable electricity was verified through renewable electricity certificates such as Guarantees of Origin (GoOs) in the EU, Renewable Energy Guarantees of Origin (REGOs) in the UK, Large-scale Generation Certificates (LGCs) in Australia, Tradable Instruments for Global Renewables (TIGRs) or Power Purchase Agreements (PPAs) from our electricity suppliers
in each country and through meter readings of renewable electricity generated on-site.
In leased non-production facilities where we do not control the purchase of the electricity, we apply the national grid emissions factor for those sites. Where the landlord has provided evidence that they are purchasing renewable electricity on our behalf, we will report this in line with the market based approach. Emissions related to the generation of electricity for these sites are included in our Scope 2 emissions.
Scope 3 GHG emissions
Data is consolidated from a number of sources across our business and is analysed centrally. We use a variety of methodologies to gather our emissions data and measure each part of our carbon footprint.
CCEP uses emission factors relevant to the source data including UK Department for Energy Security and Net Zero (DESNZ), Australia's Department of Climate Change, Energy, the Environment and Water (DCCEEW) factors for state-level electricity factors, and International Energy Agency (IEA) emission factors for all other grid factors at a national level.
Data sources include:
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
5
Forward on climate
Scope 3 reported categories
The following Scope 3 categories are reported in our total value chain figures, and are included in our current Science Based Targets initiative (SBTi) target boundary, representing approximately 90% of our Scope 3 emissions:
The following Scope 3 categories are not included in our current SBTi target boundary:
All other Scope 3 categories (9, 10, 14) are not currently applicable to CCEP.
Scope 1, 2 and 3 GHG emissions - Full value chain
Definitions
Aggregation of Scope 1, 2 and 3 GHG emissions using both the market based and location based approach for Scope 2 emissions.
Methodologies and boundaries
Calculation = [Total Scope 1 GHG emissions] + [Total Scope 2 GHG emissions] + [Total Scope 3 GHG emissions]
Scope 1, 2 and 3 GHG emissions - Full value chain per litre
Methodologies and boundaries
Calculation = ([Total Scope 1 GHG emissions] + [Total Scope 2 GHG emissions (market based approach)] + [Total Scope 3 GHG emissions]) ÷ [Total volumes in scope of sales (RTD litres)] RTD litres equates to the final consumption beverage volume, including diluted post-mix and Freestyle volumes.
Out of scope sales includes items such as certain brands where we only distribute the product (e.g. some products within our alcohol portfolio in APS).
In 2024, less than 1% of our Europe and APS reported sales volume were out of scope for GHG reporting.
Absolute reduction in total value chain GHG emissions (Scope 1, 2 and 3) since 2019 Methodologies and boundaries
Calculation % of = ([2019 Scope 1, 2 and 3 GHG emissions] - [Latest reporting period Scope 1, 2 and 3 GHG emissions]) ÷ [2019 Scope 1, 2 and 3 GHG emissions]
Relative reduction in total value chain GHG emissions (Scope 1, 2 and 3) per litre since 2019
Methodologies and boundaries
Calculation % of = ([2019 Scope 1, 2 and 3 GHG emissions per litre] - [Latest reporting period Scope 1, 2 and 3 GHG emissions per litre]) ÷ [2019 Scope 1, 2 and 3 GHG emissions per litre]
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
6
Forward on climate
GHG Scope 1 and 2 emissions per litre of product produced
Definitions
Total production volume is measured in undiluted litres for all inventory produced at our production facilities.
Methodologies and boundaries
Calculation = ([Total Scope 1 GHG emissions] + [Total Scope 2 GHG emissions (market based approach)]) ÷ [Total volumes of production from CCEP production facilities (production litres)]
Metric units are reported as gCO2e/litre.
Scope 1, 2 and 3 GHG emissions - Full value chain per revenue
Methodologies and boundaries
Calculation = ([Total Scope 1, 2 and 3 GHG emissions] ÷ [Total sales revenue (Euros)] Metric units are reported as gCO2e/€.
GHG emissions (Scope 1 and 2) per euro of revenue
Methodologies and boundaries
Calculation = ([Total Scope 1 GHG emissions] + [Total Scope 2 GHG emissions (market based approach)]) ÷ [Total sales revenue (Euros)]
For CCEP, "UK and UK offshore" equates to our operations in Great Britain. Metric units are reported as gCO2e/€.
Emissions from biologically sequestered carbon
Definitions
Biogenic CO2 emissions are defined as CO2 emissions related to the natural carbon cycle, as well as those resulting from the production, harvest, combustion, digestion, fermentation, decomposition, and processing of biologically based materials. Biologically based feedstocks, also referred to as "biologically sequestered carbon", are non-fossilised and biodegradable organic materials originating from modern or contemporarily grown plants, animals or microorganisms.
Biogenic emissions are inherently accounted for in the atmosphere's natural carbon cycle. Reporting them within Scopes 1, 2 or 3 would lead to double counting of emissions, as the sequestration of CO₂ during the growth of the biomass is not accounted for in these Scopes.
Methodologies and boundaries
Emissions from biologically sequestered carbon are reported outside of the three Scopes of our reported GHG emissions, in line with WRI/WBCSD GHG Protocol guidance. CO2 is used to carbonate our soft drinks, therefore we follow the BIER guidance on reporting CO2 emissions from biogenic sources for fugitive losses and release by consumers.
Our scope for reporting emissions from biologically sequestered carbon includes:
Each source of biologically sequestered carbon is calculated separately using appropriate biogenic carbon emission factors and then aggregated to provide our reported total.
Emissions from the production and transportation of biofuels are accounted for in Scope 3 as part of Category 3 WTT.
Emissions from conversion of biogenic CO2 to a higher GWP GHG are accounted for in Scope 1. CCEP uses the most up to date emission factors from DESNZ/ DEFRA for biogenic CO2 and anaerobic biogas and for biofuels and bio blends.
Exclusions
Emissions from carbon removals within our value chain related to biomass feedstock production for bioenergy are well below the significance threshold for CCEP, so removals have yet to be estimated. If the level of significance changes in the future, CCEP will follow the latest guidance from the GHG Protocol on accounting for removals. Biogenic emissions from electricity generation are excluded.
Manufacturing energy use ratio
Definitions
This includes the use of electricity, diesel, natural gas, as well as other fuels used, where used in our manufacturing operations (e.g. heating, forklift trucks). The fuels used in our distribution fleet (e.g. diesel used in our trucks and vans) are not captured in the manufacturing energy use ratio.
Total production volume is measured in undiluted litres for all inventory produced at our production facilities.
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
7
Forward on climate
Methodologies and boundaries
Calculation of ratio = [Total of all energy consumed (MJ) at production facilities] ÷ [Total volumes of production from CCEP production facilities (production litres)]
CCEP's manufacturing energy use ratio is calculated in line with The Coca-Cola Operating Requirements (KORE). All beverage production facilities calculate manufacturing energy use ratio (Non-alcoholic ready to drink (NARTD) production facilities, breweries and distilleries) as well as coffee related facilities (Grinders coffee).
Where CCEP has joint ventures with third parties, e.g. recycled PET (rPET) production facilities, or PET pre-form production facilities, these are not included. Geothermal is excluded from our energy consumed (MJ) at production facilities in Great Britain and Belgium as this is an estimated usage. Anaerobic biogas and combined heat and power (CHP) electricity output are excluded.
Energy consumption
Definitions
Energy consumption is based upon procurement data from each site, supported by monthly invoices. We report fuel consumption by fuel type using the environmental management system (Integrum). Data is captured as part of our carbon calculation model. Energy and fuel consumption data is collected and converted using local conversion factors to convert fuel to kWh.
Methodologies and boundaries for energy-related metrics
Total energy consumption within the organisation is the total of:
Total energy consumption (own operations) from fossil sources is the total of:
Total energy consumption (own operations) from renewable energy is the total of:
Total energy consumption per net revenue (from activities in high climate impact sectors) Calculation = [Total energy consumption from activities in high climate impact sectors] ÷ [Total sales revenue from activities in high climate impact sectors (Euros)]
All CCEP's activities and net revenue are in high climate impact sectors.
Renewable energy
Definitions
The quantity of renewable electricity was verified through renewable electricity contracts, EACs from our electricity suppliers in each country, and through meter readings of renewable electricity generated on-site. EACs are applied based on RE100 technical guidance, which allows for EACs to be used against electricity consumed in the same market as where the EACs are purchased (e.g. Norway GoOs being used in Germany). Our production facilities, distribution sites, warehouse sites and office sites are in scope.
Methodologies and boundaries for renewable energy-related metrics Percentage of electricity purchased that comes from renewable sources
Calculation = [Quantity of electricity purchased (in MWh) from renewable sources] ÷ [Total electricity purchased]
Purchased electricity includes centrally procured electricity bundled or unbundled with EACS, leased solar facility and water turbines, and PPAs.
Any sites with no contractual instruments for renewable electricity supply will have a residual factor applied (where available) which has had renewable contractual instruments removed. Figures in this calculation are based solely on the amount of electricity that CCEP purchases.
Total renewable electricity is reported in MWh. The energy data purchased is calculated based on direct measurement of electricity purchases (i.e. invoices and meter readings).
Percentage of electricity consumed that comes from renewable sources
Calculation = [Quantity of electricity consumed (in MWh) from renewable sources] ÷ [Total electricity consumed (in MWh)]
This includes centrally procured electricity bundled or unbundled with EACs, on- site solar, leased solar facility and water turbines, and PPAs, as well as owned assets (solar facilities).
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
8
Forward on climate
Figures in this calculation are based solely on the amount of electricity that CCEP consumes (i.e. purchased electricity, self generated electricity and electricity supplied via a lease agreement).
For non-production sites where we do not control the electricity purchasing, standard grid electricity is consumed. Emissions related to the generation of electricity for these sites are included in our Scope 2 emissions. This is the main driver for the difference between our consumed renewable electricity percentage and purchased renewable electricity percentage.
In APS, across multiple locations including Australia, Fiji and Indonesia we have on-site solar capacity. In 2024, this helped our percentage of electricity consumed that comes from renewable sources, exceed our percentage of electricity purchased that comes from renewable sources.
Percentage of carbon strategic suppliers having targets approved by the SBTi Definitions
Carbon strategic suppliers are suppliers which collectively account for approximately 80% of our Scope 3 emissions. All carbon strategic suppliers are directly managed by our procurement teams. They have been selected based upon their contribution to our carbon emissions, and our intent to work with them on long-term carbon reduction programmes. For 2024, CCEP's carbon strategic suppliers totalled approximately 185 suppliers.
We ensure that our carbon strategic suppliers account for approximately 80% of our Scope 3 emissions by allocating the emissions of different categories
(e.g. packaging, ingredients and transportation) to the suppliers in those categories, based on purchased material tonnages or spend.
Methodologies and boundaries
Calculation = [Total number of carbon strategic suppliers with SBTi approved science based targets] ÷ [Total number of carbon strategic suppliers]
SBTi targets are clearly defined, science based pathways for companies to reduce GHG emissions, which have been reviewed and validated by the SBTi. Approved targets are those that have been approved or validated by the SBTi, and there is evidence to support this on the SBTi website, or through an SBTi validation letter.
Suppliers with a committed status are excluded from the total number of carbon strategic suppliers with SBTi approved science based targets. However we do track this list of suppliers separately. Suppliers whose SBTi target status is "committed" have made a commitment to set a science based target aligned with the SBTi's target setting criteria within 24 months. Additionally, we count Small and Medium sized Enterprises (SME) as "committed", if they inform us of their plans to submit the SME Target Setting Form by target year date.
A business with a group science based target approved by the SBTi can consist of various legal entities or operational divisions. Where these divisions operate independently, akin to individual suppliers in their dealings with CCEP, they are designated as independent carbon strategic suppliers for the purpose of this metric. As a result, several different carbon strategic suppliers may form part of the same group associated with a singular approved group SBTi science based target.
Tonnes of CO2e offset through carbon credits
Definitions
Carbon offset credits are defined as centrally purchased certified carbon credits (e.g. Gold Standard or Verra/VCS). These credits are purchased and certificates are retired centrally.
In 2022, CCEP purchased approximately 100,000 tCO2e of carbon credits, which we have retired in 2023 and 2024. In 2024, we retired 20,484 tCO2e from the VCS- certified Rimba Raya Biodiversity Reserve Project in Indonesia.
Note that CCEP's GHG emissions are reported on a gross basis, independent of any offsets or carbon credits.
Methodologies and boundaries
Calculation = [Total amount of certificates of Verified Carbon Units retired within the reporting period]
All centrally purchased carbon credits are within scope.
Calculated tonnes of offsets are based upon assessed values as provided on carbon credit certificates.
Total tonnes of CO2e offsets are based upon retired carbon credit certificates.
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
9
Forward on climate
Overview of key value chain GHG calculation
Packaging
The carbon footprint of our packaging is captured in our Scope 3, Category 1 calculations. Our packaging carbon footprint is calculated using annual unit case sales volume data by country, and multiplied by standard primary, secondary and tertiary packaging specifications at a stock keeping unit (SKU) level (e.g. 500ml PET bottle in France). This also accounts for trippage (i.e. the number of re-uses) for our refillable products.
GHG emissions associated with packaging recycling content and recycling rates are also included in line with GHG Protocol as well as various lifecycle analysis (LCA) methodologies.
Emissions from End of Life (EoL)
Emissions from EoL disposal of packaging by consumers is captured and included in our reported emissions from packaging in Scope 3, Category 1.
Emissions for packaging that is not recycled is captured in Scope 3, Category 12. Recycling rates used for the calculations are obtained from a variety of sources; see "Primary packaging collected for recycling as a percentage of total packaging" on page 13 in this document. The impacts of recycling are included in the emission factors used to calculate the carbon from packaging.
Key ingredients
The carbon footprint of our ingredients is captured in our Scope 3, Category 1 calculations. GHG Emissions associated with our key ingredients were calculated using annual unit case sales volume data by country, multiplied by the types of ingredients at product beverage level (e.g. Coca-Cola, Fanta Orange).
Ingredients included within our boundary, including our concentrate together with the top four juices (orange, apple, lemon and mango), sugar and sweeteners also used to produce our products. We only include 'other' juices for non-KO products. Emissions factors used include World Food LCA Database, EcoInvent and bespoke LCA studies.
CDE
CCEP owned assets (e.g. refrigerated vending and cooler machines, fountain and coffee) are located at, and operated by, third party facilities. CDE emissions are calculated using the weighted average kWh totals per equipment category, per country and applying their related country purchased electricity emission factor.
Hourly electricity usage is calculated based on the provided electricity use rate associated with each type of equipment. These calculations are conservative in that they assume that the CDE is operated 24 hours a day, seven days a week.
Operations
Emissions from our operations comes from Scope 1, 2 and 3 sources, including :
Other Scope 1 emissions sources include refrigerant losses, on-site anaerobic wastewater treatment, fugitive CO2 losses and wood. Scope 2 sources include purchased electricity, steam and heat. A limited amount of Scope 3 sources are included in Operations figures, including those from WTT, waste and purchased water and consumer CO2.
Distribution and transportation
We include emissions from our own leased cars or state cars, vans and trucks, third party distribution and transportation, and business travel within our distribution and transportation emissions.
GHG emissions from our leased cars and vans, full service vending (FSV) trucks and direct store/red fleet (or local distribution) delivery trucks in relevant markets. Where these are using conventional fuels, car and van emissions are included under Scope 1. Where these cars and vans are electric vehicles (EV) and plug-in hybrid vehicles (PHEV), the electricity consumption is accounted for as Scope 3, Category 8, or under Scope 2 if charging is at CCEP's sites.
Emissions from third party transportation and distribution of CCEP finished goods is reported under Scope 3, Category 4. Distance travelled information is supplied by our logistics teams and average fuel consumption rates are then applied using information from our main hauliers to calculate the quantity of fuel used.
Emissions are calculated by applying CO2e conversion factors. Calculation data covers all third party transportation providers including road, rail and ship.
We also include business travel by passenger rail and air, reported under Scope 3, Category 6. Data is gathered from our corporate travel agencies, and emissions are estimated following DESNZ guidance and emissions factors.
Climate
Supply chain
Water
Packaging
Drinks
Society
2024 Sustainability reporting methodology
Methodology continued
Coca-Cola Europacific Partners plc
10
Forward on supply chain
Principles for Sustainable Agriculture (PSA)
Definitions
PSA apply to agricultural ingredients and raw material suppliers, and cover human rights, environmental protection and sustainable farm management. They also include forest and biodiversity conservation practices, such as no conversion of forests for new agricultural production, protection of endangered species, and where possible, restoration of ecosystem services that our suppliers of agricultural ingredients and bio-based packaging materials are expected to implement.
Annual quantities are sourced from supplier declarations. Suppliers also disclose relevant certifications and third party standards which align to PSA requirements. CCEP conducts subsequent checks on supplier disclosed quantities to internal CCEP procurement systems and verifies a sample of third party standards declarations to relevant websites and public records.
Methodologies and boundaries
Percentage of sugar sourced through suppliers in compliance with our PSA
Calculation = [Total weight (Mt) of product sourced through PSA compliant scheme] ÷ [Total weight (Mt) of product sourced]
In partnership with The Coca-Cola Company (TCCC), we offer several routes for sugar beet suppliers to comply with the PSA and meet third party standards. Cane sugar suppliers can be certified as meeting our PSA though third party standards such as Bonsucro, FSA Gold and Silver and Redcert 2.
Percentage of pulp and paper sourced through suppliers in compliance with our PSA Calculation = [Total weight (Mt) of product sourced through PSA compliant scheme] ÷ [Total weight (Mt) of product sourced]
In partnership with TCCC, we offer several routes for pulp and paper suppliers to comply with the PSA and meet third party standards. Pulp and paper suppliers can attain a Sustainable Forest Management accreditation, such as the Forest Stewardship Council (FSC), or a certification endorsed by the Programme for the Endorsement of Forest Certification (PEFC). The FSC and PEFC certified logos represent a global chain of custody system, supported by a chain of custody certification process and independent inspections. Every new paper, pulp and cardboard contract now includes a requirement for third party certification.
Percentage of coffee and tea sourced through suppliers in compliance with our PSA Calculation = [Total weight (Mt) of product sourced through PSA compliant scheme] ÷ [Total weight (Mt) of product sourced]
We calculate the percentage of coffee sourced sustainably split between the volumes sourced directly by CCEP, for our Grinders brand in APS; and the coffee and tea sourced via TCCC for Costa, Chaqwa and Fuze Tea brands. In partnership with TCCC, several routes are available for coffee and tea suppliers to comply with the PSA and meet third party standards, including The Rainforest Alliance and Fairtrade certification.
Percentage of juice sourced through suppliers in compliance with our PSA
Calculation = [Total weight (Mt) of product sourced through PSA compliant scheme] ÷ [Total weight (Mt) of product sourced]
Juice includes orange and lemon juice from concentrate, not from concentrate and puree. In partnership with TCCC, we offer several routes for juice suppliers to comply with the PSA and meet third party standards. The Sustainable Agriculture Initiative (SAI) Platform is the preferred method for juice suppliers to demonstrate compliance..
Percentage of total supplier spend covered by our Supplier Guiding Principles (SGPs) Definitions
The SGPs are a vital pillar of our human rights and workplace accountability programmes. The SGPs form part of the standard conditions which are attached to our purchase order process. SGPs compliant suppliers are direct suppliers who signed terms and conditions (through our purchase orders) which included our SGPs covering the reporting period.
Methodologies and boundaries
Calculation = Total € spend with SGPs compliant suppliers ] ÷ [Total € spend across all direct suppliers
Data based upon compliance pathway agreements with suppliers in the reporting period, and percentage of total spend sourced through these suppliers. Spend excluded from the scope of this measurement:
Climate
Supply chain
Water
Packaging
Drinks
Society
Disclaimer
Coca-Cola Europacific Partners plc published this content on March 21, 2025, and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on March 21, 2025 at 14:52:03.844.