Performance & Reports

We monitor the actual energy usage and GHG emissions of our owned and operated sites across 25 countries (2024: 26), which represent 99% of the Group’s underlying revenue (2024: 98%). In 2025 we extrapolated emissions to cover the entire Group, based on Group revenue. 

_{† KPMG LLP provided independent limited assurance, using assurance standards ISAE(UK)3000 and ISAE3410, over selected ESG data points which were included in Compass Group PLC Annual  Report 2025. KPMG LLP's limited assurance opinion and our FY25 Sustainability Reporting Methodology are available below.}

_{^∆ KPMG LLP provided independent limited assurance, using assurance standards ISAE(UK)3000 and ISAE3410, over selected ESG data points which were included in Compass Group PLC's Annual Report 2024 . KPMG LLP’s limited assurance opinions and our FY2024 Reporting Methodology are available in the 2024 archive above.}

^{1. UK and offshore emissions are a subset of the global emissions disclosed.}

To calculate our Group emissions, we have used the main requirements of the GHG Protocol Corporate Standard. tCO2e per million turnover is calculated as the total of scope 1 and scope 2 location based divided by the underlying Group revenue.

• KPMG FY2025 Assurance Statement for Compass Group PLC’s Annual Report 2025 - Download PDF
• FY2025 Sustainability Reporting Methodology - Download PDF

^{*In comparison to the 2019 baseline, category 3.1 emissions have reduced due 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. In 2025, our category 3.1 emissions have increased versus 2024 as Compass continues to grow its business. Similarly, 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, the relevant emissions are incorporated within the Group’s Scope 1 emissions’ reporting. Energy usage in client kitchens was included in category 3.8 in 2019 but is now included in category 3.11 (Use of sold products) post methodology review. We have further enhanced our methodology for calculating emissions in our client kitchens in 2025, applying more granular location-based emission factors and inflation-adjusted conversion factors but have not revised 2024 emissions as sufficiently granular data is not available and therefore category 3.11 is not directly comparable.  Further, as differing methodologies have been used for the 2019 data compared to the 2024 and 2025 data, the categories 3.1, 3.8, 3.11 and total Scope 3 emissions for these periods are not directly comparable. The 2019 Scope 3 baseline and category 3.11 2024 emissions have not been adjusted to reflect the methodology change due to availability of data, see our Sustainability Reporting Methodology. Compass will review whether the reported 2019 baseline remains appropriate for future reporting cycles.}

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

_{† KPMG LLP provided independent limited assurance, using assurance standards ISAE(UK)3000 and ISAE3410, over selected ESG data points included in our 2025 Annual Report. Data points marked with an (†) form part of the Compass Group PLC Annual Report 2025 assurance. KPMG LLP’s limited assurance opinions and our Sustainability Reporting Methodology for 2025 are available below.} 

• KPMG FY2025 Assurance Statement for Compass Group PLC’s Annual Report 2025 - Download PDF
• FY2025 Sustainability Reporting Methodology - Download PDF

Scope 3 approach

Our total Scope 3 emissions are calculated from five (2024: four) of our largest markets; the US, UK & Ireland, France, Canada and Australia which represented 85% of our global revenues in 2025 (2024: 79%). We then extrapolate emissions to cover the entire Group, based on Group revenue. In 2021, Compass Group calculated Scope 3 emissions for the first time and set 2019 as the 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 it was considered 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 were calculated for the first time in 2023 and are reported annually following final GHG Protocol guidance and SBTi validation of Compass Group’s FLAG target in 2025. Total 2024 FLAG emissions are 3,815,083 tCO2e (◊) and total Non-FLAG emissions are 8,543,715 tCO2e (◊).The total Scope 3 GHG emissions table represents current target boundaries which include land management emissions, but not land-use-change emissions. This aligns with Compass Group’s historical inventory boundary and current SBTi approved target. FLAG 2025 information will be disclosed in 2026.

The data relates to our Top 25 operating countries, representing 98% of Group revenues, unless otherwise stated.

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

^{**For 2024 certified ethically traded tea spend was removed from our reporting.}

Broiler chicken - 3% (◊) of broiler chicken purchased in volume meets the full BCC requirement in FY2024

As a major player in food services that purchases at scale, our procurement choices can bring much-needed support to  diverse, local, social enterprise and small and medium enterprise (SME) suppliers. We therefore continue to work collaboratively with clients, suppliers and other third parties to build a more diverse, equitable and inclusive supplier base and better serve the communities in which our businesses operate. The below metrics are based on our top 10 markets. For further information please see our reporting methodology below.

_{◊KPMG LLP has issued independent limited assurance over selected 2024 information marked with (◊), using assurance standard ISAE(UK)3000 and ISAE 3410 as part of the Compass Group’s Sustainability Performance & Reports section of the website assurance. This information was prepared in line with our Reporting Methodology which can also be found below.}

KPMG FY2024 Assurance Statement for Compass Group’s Sustainability Performance & Reports section of the website 

FY2024 Sustainability Reporting Methodology