Performance & Reports

We are monitoring the energy usage and greenhouse gas emissions of our owned and operated sites across 26 countries which represent 98% of Group underlying revenue.

_{† KPMG LLP provided independent limited assurance, using assurance standards ISAE(UK)3000 and ISAE3410, over selected ESG data points included in our 2024 sustainability reporting. Data points marked with an (†) form part of the Compass Group PLC Annual Report 2024 assurance. KPMG LLP’s limited assurance opinions and our Reporting Methodology are available below.}

^{1. Calculated based on turnover in US dollars, reflecting the change to the Group’s reporting currency effective 1 October 2023. Prior year comparatives have been restated.}

^{2. The UAE contributed 5.7% of the Group’s reported total gross emissions (location-based) of 196,996 tCO2e in 2023. During the year data quality issues were identified in respect of the UAE’s emissions data for both 2023 and 2024 up until its disposal. The Group considers it not practical to obtain more reliable emissions data given the Group no longer has control of these operations and cannot reasonably estimate it due to the incomparable nature of the market. Therefore 2024 does not include UAE, and all 2023 data in the table above and for prior years (GHG intensity ratio on page 7 of Compass Group PLC's 2024 Annual Report) has been restated to remove the UAE, including removing the UAE’s turnover in calculating the intensity metric for consistency, as set out in our Reporting Methodology}

To calculate our Group emissions, we have used the main requirements of the GHG Protocol Corporate Standard. tCO2e per million turnover is calculated by dividing our total gross emissions (location based) by underlying revenue for the countries monitored. Energy and GHG emission data represented in the table above has been externally verified by a third party. 

KPMG FY2024 Assurance Statement

FY2024 Sustainability Reporting Methodology

^{*The reduction in scope 3.1 emissions since the 2019 baseline is attributed to a combination of emission factor evolution, a change in product mix as lower emitting products are promoted across the business, and a methodological enhancement. We have been working to improve our methodology and have moved from a solely spend based method for 2019 to a hybrid volume and spend based approach from 2022 onwards. From 2023 to 2024 our absolute 3.1 emissions have increased as Compass continued to successfully win new business across all regions. Category 3.2 has increased since 2019 due to an increase in capital expenditure as the business has continued to grow. Category 3.4 emissions are now largely included within category 3.1 due to difficulties in isolating emissions from transportation and distribution. For category 3.8 Compass Group does not lease upstream assets. Energy usage in client kitchens was included in this category in 2019 but is now included in category 3.11 (Use of sold products) post methodology review. These emissions have increased from our 2019 baseline due to methodology changes from 2022 onwards. As differing methodologies have been used for the 2019 data compared to the 2023 and 2024 data, the categories 3.1, 3.8, 3.11 and total scope 3 emissions for these periods are not directly comparable. Compass will review whether the reported 2019 baseline remains appropriate for future reporting cycles.}

_{† KPMG LLP has issued independent limited assurance over selected 2024 information marked with (†), using assurance standard ISAE(UK)3000 and ISAE 3410. This information was prepared in line with our Reporting Methodology which can also be found below.}

^{∆ KPMG has provided limited assurance under ISAE (UK) 3000 and 3410 over selected 2023 information marked with (∆). For the full assurance opinion for 2023 please see below. This information was prepared in line with our Reporting Methodology which can also be found below.}

Our total Scope 3 emissions are calculated from four of our largest markets (the US, UK & Ireland (UKI), France and Australia) which represented 79% of our global revenues in 2024. An extrapolation of Scope 3 emissions is then performed across the rest of the Group, based on revenue.

In 2021, Compass Group calculated their Scope 3 emissions for the first time to set 2019 as our baseline for our commitment to deliver climate Net Zero by 2050 across our global business as part of our Planet Promise.  2019 was chosen as the baseline year as most representative of business-as-usual activities compared to 2020 and 2021 when operations were affected by COVID. Therefore, 2020 and 2021 scope 3 GHG emissions have not been reported. Since setting our baseline, we have been working to improve our methodology for measuring emissions and enhance the quality of our supply chain (Scope 3) data. Compass will review whether it is appropriate to re-baseline scope 3 emissions in light of improved methodologies. 

Forest, Land and Agriculture (FLAG) emissions have been calculated for the first time in 2023 and will be reported annually following final GHG Protocol guidance and SBTi validation of Compass Group’s FLAG target. Total 2023 FLAG emissions are 3,317,201 tCO2e (∆), and total 2023 Non-FLAG emissions are 8,149,505 tCO2e (∆). The total scope 3 GHG emissions table represents current target boundaries which includes land management emissions, but not land-use-change emissions. This aligns with Compass Group’s historical inventory boundary and current SBTi approved target.

KPMG FY2024 Assurance Statement

FY2024 Sustainability Reporting Methodology

The percentage is calculated using data from circa 2,650 sites recording food waste in 28 countries. The reduction is calculated against a baseline for each site.

The data relates to our Top 25 operating countries, representing 97% of Group revenues, unless otherwise stated.

^{* Palm oil data relates to all operating countries.}