Sectors → Wholesale & distribution
Wholesalers, distributors and SMART manufacturers sit between factories and retailers, and that's exactly where the carbon questions land. Tesco, Sainsbury's, John Lewis and the major DIY chains all now require verified Scope 1, 2 and 3 emissions, packaging data and reduction plans from their supply base.
These are the regulatory and commercial pressures already landing on businesses in your sector. Carbon measurement is no longer a marketing project, it is a procurement and compliance requirement.
Tesco, Sainsbury's, M&S, John Lewis, B&Q and Wickes all now run supplier sustainability programmes that score wholesalers and brand owners on disclosed emissions, science-based targets and reduction performance. Low scores risk delisting at the next category review.
Tesco Supplier Network – CarbonFrom 1 January 2026 the EU Carbon Border Adjustment Mechanism applies to imports of iron, steel, aluminium, cement, fertiliser, hydrogen and electricity. UK wholesalers importing into the EU, or sourcing affected components from outside the EU, need verified embedded-emissions data per shipment.
European Commission – CBAMDefra's Extended Producer Responsibility for Packaging (pEPR) charges live now and rise sharply through 2026–2028. Combined with EcoVadis, Sedex and bespoke retailer ESG questionnaires, distributors need a defensible footprint, packaging data and a Carbon Reduction Plan to keep listings.
GOV.UK – Packaging EPRWholesale and distribution footprints are dominated by purchased goods, inbound freight and warehousing, not the office. Most of the emissions sit in Scope 3, especially Category 1 (purchased goods for resale) and Category 4 (upstream transport).
Scope 1: direct
Gas heating in warehouses and offices, plus any owned delivery vehicles, forklifts and refrigerated transport (HFC top-ups).
Scope 2: purchased energy
Warehouse and office electricity, typically driven by lighting, MHE charging and chilled / cold storage where applicable.
Scope 3: value chain
Purchased goods for resale (Cat 1, almost always the largest category by far); upstream transportation and distribution (Cat 4); downstream transportation (Cat 9); waste from operations and packaging (Cat 5); business travel and employee commuting (Cat 6 & 7); use and end-of-life of sold products where relevant (Cat 11 & 12).
Read our full guide to Scope 3 emissions for UK businesses.
Full GHG Protocol Scope 1, 2 and 3 footprint built around purchased goods, inbound freight and warehousing, using spend-based, supplier-specific and activity data depending on what's available.
Carbon Footprint AssessmentPPN 006-aligned CRP that satisfies retailer ESG questionnaires, EcoVadis, Sedex and tender packs, with quantified targets and a credible action plan.
Carbon Reduction PlanCollect Scope 3 Category 1 data directly from your upstream suppliers, branded portal, automated reminders, CSV imports, no spreadsheets.
Supplier Engagement PortalRecommended tool
Purchased goods for resale dominate wholesale footprints. Our portal collects supplier emissions data at scale, without spreadsheets and chasing.
Explore the Supplier Engagement PortalOr explore our full toolkit for SMEs working towards net zero.
Real wholesale & distribution achieving measurable carbon reductions and net zero compliance with our expert carbon consultancy.

Addis is a long-established UK consumer goods brand supplying major retailers and DIY chains nationwide as a SMART (no on-site manufacturing) wholesaler. They came to us with no carbon tracking in place, we delivered a verified Scope 1, 2 and 3 footprint to GHG Protocol, a structured reduction plan and a Carbon Stamp-certified report, giving their commercial team credible answers to retailer ESG questionnaires, EcoVadis assessments and tender ESG sections.
If you supply any major UK retailer (Tesco, Sainsbury's, M&S, John Lewis, B&Q, Wickes, Screwfix, etc.), yes. Their supplier sustainability programmes now require disclosed emissions and a published reduction plan as a precondition to category reviews. The same is true for any direct or indirect public sector revenue above £5m, where PPN 006 applies.
We use a hybrid approach: spend-based emissions factors for the long tail of suppliers, supplier-specific data for your largest spend categories (collected through our Supplier Engagement Portal), and activity-based data where product weights and materials are available. This satisfies GHG Protocol and the data-quality expectations of EcoVadis and SBTi.
If you import iron, steel, aluminium, cement, fertiliser, hydrogen or electricity into the EU, including via re-export, the EU CBAM applies from 1 January 2026. You'll need verified embedded-emissions data per shipment from your upstream supplier. We help wholesalers map exposure, request the right data from manufacturers and prepare CBAM declarations.
Yes, and often more easily than full manufacturers, because Scope 1 and 2 are typically small. The work is in measuring and reducing Scope 3 (purchased goods, freight, packaging), then offsetting residual emissions with Gold Standard or Verra-registered projects. We deliver footprint, reduction plan and ISO 14068-aligned carbon neutral certification as a complete package.
A typical mid-sized wholesaler / distributor footprint takes 4–6 weeks end-to-end: data collection (1–2 weeks), calculation and modelling (2 weeks), draft report and review (1 week), final certified report. Supplier data collection through our portal runs in parallel and continues year-round.
We work with UK SMEs across wholesale & distribution on consultant-led Carbon Footprint Assessments, PPN 006-aligned Carbon Reduction Plans and ISO 14068 carbon neutral certification, every output reviewed by our team, not auto-generated.
Contact our team today and join hundreds of organisations already reducing their carbon footprint and achieving net zero compliance with expert guidance.