From one-off carbon footprint to a robust, configurable GHG model for CSRD and SBTi compliance
Client
Carbon footprinting is a well-known way to assess the impact of a product on climate change. Sometimes, though, the single product focus isn’t what a company needs: for multinational companies such as Plukon, it may be more valuable to have an organizational carbon footprint approach that can deal with their expanding portfolio and geographical spread. For these types of challenges, a configurable model is an excellent approach.
About
Plukon Food Group is one of Europe’s largest food providers, supplying poultry and ready-made products to major retailers, food service companies, and the food industry. With operations across multiple countries (Spain, France, Germany, the Netherlands, Poland and Belgium) and a complex value chain, the company needed a single, transparent, and auditable system for calculating greenhouse gas emissions.
Challenge
Plukon set out to develop a comprehensive Corporate Carbon Footprint (CCF) that would align with the Greenhouse Gas (GHG) Protocol.
The challenge was twofold:
- To consolidate data across multiple countries and scopes (Scope 1, 2, and 3)
- To prepare for reporting obligations under the Corporate Sustainability Reporting Directive (CSRD) and meet client requests to set SBTi-aligned carbon reduction targets
In addition, the model needed to be able to deal with Plukon’s dynamic portfolio: they are continuously expanding operations and acquiring new entities across Europe. This requires a flexible calculation system capable of adapting to organizational changes without compromising data consistency.
Solution
PRé developed a LCA-based corporate carbon footprint model in SimaPro, tailored to Plukon’s operations. The model distinguishes Scope 1, 2, and 3 greenhouse gas emissions at entity level, establishes clear consolidation boundaries, and integrates data about energy consumption and mix to support European Sustainability Reporting Standards (ESRS)E1-5 disclosures.
We also:
- Streamlined the data collection processes to enable consistent year-on-year reporting
- Developed scenario analyses to understand the impact of potential reduction actions on the GHG footprint.
- Shifted from a one-off footprint model with manual input data to a configurable model that automates input data and calculations; this reduces errors and prepares for future integration in a BI system at Plukon.
- Built capacity through sessions with key stakeholders at both Group and country level, enabling them to use the new insights to define meaningful climate actions.
- Supported Plukon with their SBTi target approval process and limited assurance for CSRD.
Benefits
The project delivered transparent, auditable GHG data across five countries, covering all three scopes. This strengthened Plukon’s ability to comply with CSRD, supporting disclosures on both emissions (E1-6) and energy (E1-5). By securing SBTi approval, Plukon gained external validation for its science-based targets. Beyond making it easier to meet compliance requirements, the model empowers Plukon with tools for scenario planning, consistent data management, and organization-wide engagement. In other words, it has become a solid foundation for credible reporting, stakeholder communication, and strategic decarbonization planning.
Working with PRé has been a steep and rewarding learning curve. From tackling data governance in our base year to improving data availability and reliability for assurance and SBTi validation, PRé has been a valuable and flexible partner. We’re now able to look ahead and focus on our decarbonization levers – an exciting next step in our sustainability journey.
Jacobine Pistol
Manager Corporate, Plukon Food Group B.V.