For non-food waste, Sodexo considers that everything purchased (paper, personal protective equipment, packaging, food service disposable) is wasted and uses volumes reported under Category 1: Purchased Goods and Services.
Pre-consumer food waste data comes from the WasteWatch program or estimated based on the volume of food purchased (reported for Category 1), to which the average pre-consumer waste rate is applied.
Post-consumer food waste is estimated based on the volume of food purchased (reported for Category 1), to which the average post-consumer waste rate is applied.
Appropriate emission factors, for category 5 and category 12, are applied to the volumes of food Waste calculated as above mentioned.
The methodology used to assess waste in operations and end-of-life emissions for GHG calculation is consistent with last year and follows a conservative approach in accordance with the GHG Protocol.
Sodexo plans to further refine this methodology, including improvements to waste destination assumptions, based on insights gained from the analysis conducted in relation to the E5-5 metrics.
When creating its carbon accounting methodology for scope 3 and submitting the targets to SBTi, taking into account our activities and business model, the following categories were not retained for the calculation of GHG emissions. Therefore, these categories are excluded from the current and past years' calculations, as well as from the baseline:
Re-baselining consists in restating GHG emissions for prior years and baseline year, as a result of changes in consolidation scope between baseline year and current year.
In addition, companies with SBTi-approved targets are required to update the standards used for carbon emissions calculations in line with the GHG protocol. Updating these standards affects not only the calculation of current year GHG emissions, but also requires restating the emissions for previous years and the baseline year using the updated standards. Sodexo updated its standards in Fiscal 2023.
Biogenic CO2e emissions are accounted for only in Scope 1 energy consumption, arising from the combustion or biodegradation of biomass, primarily CH4 and N2O. At present, the Group does not have data on biogenic emissions associated with indirect operations.
Volume used for the calculation of the % of sustainable fish and seafood is collected from September 1, 2024 to May 31, 2025, and then extrapolated up to August 31, 2025 to cover the full entire year, using appropriate keys. The volume of sustainable fish and seafood is then divided by the total volume of fish and seafood.
Fish and seafood is considered as sustainable if it respects the conditions listed in the Sodexo Sustainable Seafood Sourcing Guide. i.e. green listed or orange listed meeting control measures per Sodexo Sustainable Seafood Sourcing Guide.
Water withdrawal and consumption reported in 2.2.2.3 Water and marine resources (E3) is calculated for sites that Sodexo owns, leases or has full control on (e.g. offices, central kitchens, warehouses). It is estimated as follows:
In Fiscal 2025, there is no specific mechanism in place to store or recycle water and amount of water stored and water storage is assumed to be null.
The palm oil related metric is calculated for the three products that constitute the vast majority of Sodexo’s palm oil footprint : margarine, frying oil and cooking oil. Volume used for the calculation of the % of physical certified sustainable palm oil is collected from September 1, 2024 to May 31, 2025, and then extrapolated up to August 31, 2025 to cover the full entire year, using appropriate keys. The volume of physical certified sustainable palm oil is then divided by the total volume of palm oil.
Sustainable palm oil includes :
