Universal Registration Document Fiscal 2025

2 Sustainability at Sodexo

Scopes 1 & 2 GHG emissions

Scope 1 GHG emissions include direct GHG emissions from sources that are owned or controlled by Sodexo, such as emissions generated from burning fuel for the fleet of vehicles, in the buildings for heating, or in the equipment. Scope 2 GHG emissions include indirect GHG emissions from the generation of purchased electricity, steam, heat or cooling consumed by Sodexo, for its fleet or for the buildings and sites that Sodexo directly owns or controls. Scope 1 & 2 emissions do not include emissions associated with upstream activities.

  • With regards to fleet (owned or leased), emissions are included in scope 1 or 2 when energy is paid directly by Sodexo. Any expenses reimbursed by Sodexo to employees is included in scope 3 Business travel. For the GHG emissions related to stationary use of energy, data is included for Sodexo sites (e.g. offices, central kitchens, warehouses) and, in some cases, for client sites when Sodexo is responsible for its own energy consumption;
  • Energy consumption is considered as renewable only if the origin of the purchased energy is defined in the contractual arrangements with its suppliers or through the purchase of Energy Attribute Certificates (e.g. Guarantee of Origin, Renewable Energy Certificates);
  • Emission factors depend on the country and type of energy. Scope 2 GHG emissions are calculated using both location-based on market-based methods:
  • location-based method consists in using the average national grid emission factors where electricity is consumed, using recognized databases, specific for each country;
  • market-based method consists in using the supplier-specific or contractual instrument emission factor, or, if unavailable, the residual mix emission factor.
Scope 3 GHG emissions
Category 1 - Purchased goods & services

Regarding food products, GHG emissions are calculated by applying the appropriate emission factors, differentiating between FLAG (forest, land usage and agriculture) and Non-FLAG, to the volume of each product. Reported volumes reflects the goods purchased during the reporting period, using information from supply management systems and supplier surveys.

For non-food products and services purchased, emissions are calculated by applying appropriate emission factors to the reported spend by product/service and/or, where available, to the volumes, depending on the product type.

When data is partially available (e.g. data missing for a given category or product, or in a given entity), calculation is estimated for those missing parts based on revenues or other appropriate keys.

Category 3 - Fuel- and energy-related activities

This category includes GHG emissions that are not accounted for in scope 1 or scope 2, specifically upstream emissions and transmission losses related to electricity consumed by Sodexo (including extraction, refining, transportation, and distribution); and emissions from the production, transport, and distribution of fuels consumed by Sodexo.

Category 4 - Upstream transportation and distribution

This category includes GHG emissions associated with the transportation of commodities between the last point of distribution (e.g. Sodexo distribution center or supplier warehouse) and the location where the product is consumed or processed (e.g. central kitchen or a client site). Emissions are calculated by applying the appropriate emission factors to the share of volumes of each main category of products, split by distance range as well as type of transportation (maritime, plane, train, road transportation).

Category 6 - Business Travel

This category includes GHG emissions associated with business travel by plane, train, and car. Emissions are calculated by applying appropriate emission factors to:

  • distance travelled by plane, split by flight type (domestic, short-haul, long-haul) and ticket class;
  • distance travelled by train and;
  • car fleet expenses (not included in scope 1 & 2).

For business travels by plane or train, Sodexo mostly rely on travel data provided by carriers and, for countries where it is not available, GHG emissions are estimated based on revenue.

Category 7 - Employee commuting

This category includes GHG emissions associated with employee commuting between their home and their workplace, based on employee commuting characteristics, collected through the employee engagement survey Voice. Data reported through Voice is extrapolated to the full scope, based on number of employees who participated in the survey compared to the total number of employees.

Category 8 - Upstream Leased assets category

This category includes GHG emissions from energy consumption that are not accounted for in Scope 1 & 2, specifically emissions related to energy used in sites where we pay a fixed rent not based on actual energy consumption. In those cases, energy consumption is generally unknown and, therefore estimated based on the type of site and area. Appropriate GHG emission factors are then applied.

Category - 11 Use of sold products

The GHG emissions related to energy and refrigerant used on clients' premises for Sodexo's services are reported within this category. Among all services Sodexo provides, only food services, cleaning services and landscaping services are included in this category, as other services have a indirect or limited energy use. GHG emissions are estimated for a sample of sites based on the type of service, service area, energy and/or electricity consumption ratio, and the share of renewable energy. It also includes impact from refrigerants leakage. Appropriate emission factors are applied to this data, which is extrapolated to the Group level based on revenues.

Category - 5 Waste generated in operations and category - 12 End-of-life treatment of sold products

The GHG emissions falling under category 5 Waste generated in operations correspond to back-of-house waste (waste generated from Sodexo’s operations that is under Sodexo’s direct control, such as pre-consumer food waste, office paper, and personal protective equipment). In contrast, GHG emissions under category 12 end-of-life treatment of our sold products correspond to front-of-house waste (waste generated by consumers as a result of Sodexo’s services, such as post-consumer food waste, beverages packaging, food service disposable and hygiene paper).