Scope 3 Re-Baselining: Rules, Triggers, and Best Practices for Food Companies

​Your Scope 3 data is getting better. Your methodology is evolving. At some point, that raises the question every sustainability leader eventually faces: do we need to re-baseline?

​For many food companies, the answer is yes; and that's a good thing. Re-baselining isn't a complex setback or an admission of error. It's what responsible carbon accounting looks like when your program matures. Whether you're integrating supplier-specific emission factors, accounting for land use change, expanding into new categories like packaging, or navigating a merger or divestiture, restating your baseline is how your inventory stays accurate and your decarbonization progress actually gets counted.

​In this session, HowGood and SBTi cut through the complexity with practical guidance built for food industry teams. We'll walk through the key triggers and SBTi thresholds, share real examples from food companies, and cover how to handle shifts in emission factor databases, gaps in your original baseline, and alignment with evolving frameworks. There will be plenty of time for live Q&A, so bring your specific scenarios.

​You'll leave knowing exactly when re-baselining makes sense, how to execute it, and how to frame it as the sign of progress it actually is.