Case study
INDUSTRY
Import and distribution of fresh fruit
and vegetables
YEAR
2025
TYPE
Carbon Footprint & ESG reporting
LOCATION
Italy
Gruppo Orsero is one of the leading companies in Mediterranean Europe specialising in the import and distribution of fresh fruit and vegetables.
The Group manages an integrated supply chain covering sourcing, maritime transport, ripening, storage and distribution. Every year, it markets approximately 890,000 tonnes of products, operating through an extensive network of companies, market stands, ripening facilities, packaging sites and distribution warehouses.
This complex supply chain makes Orsero a particularly interesting Carbon Footprint example in the food industry. Like any large organisation, Gruppo Orsero faces specific operational complexities. Its owned shipping fleet, cold chain operations and international supply chain result in a distribution of emissions across Scope 1, Scope 2 and Scope 3 that differs from that of many other companies in the sector.
Gruppo Orsero needed to represent these specific characteristics through a common methodology that could be applied across its different companies, replicated year after year and aligned with the GHG Protocol and the quantitative information required under ESRS E1.
With Metrikflow, the Group structured its carbon accounting system, improving data traceability and building a solid foundation for reporting, verification and future decarbonisation initiatives.
Project Scope
Corporate Carbon Footprint
Reference standards
GHG Protocol and ESRS E1
The Challenge
The Solution
1
Defining the organisational boundary
The first step was to define the organisational and operational boundaries of the project, identifying the companies, sites and activities to be included. For Gruppo Orsero, this meant representing a structure made up of market stands, warehouses, ripening centres, logistics activities and maritime transport. The presence of operations managed directly by the Group required particular attention when allocating emissions across the different Scopes. Defining the boundaries made it possible to distinguish direct emission sources from those related to the value chain and to create a consistent basis for consolidating the results.
2
Building a common methodology for Scope 1, 2 and 3
Metrikflow helped Gruppo Orsero define standardised calculation methodologies aligned with the GHG Protocol and the structure of ESRS E1. For each source, the required data, units of measurement, emission factors and conversion criteria were identified. Boundaries and assumptions were documented to make calculations replicable and easier to verify as part of the process of obtaining ISO 14064 certification. This approach enables the Group’s different entities to follow common criteria while consolidating environmental data without losing visibility over individual emission contributions.
3
Organising data collection and control
Information was organised through a shared structure capable of managing data from different functions, companies and sites. Energy consumption, fuels, refrigerant leaks, transport, waste and purchases were brought together within a single model. Validation workflows, version management and links to source documentation strengthened the overall quality of the inventory. Each data point can be traced back to the relevant company, site, activity, reporting period and responsible person. This also improved coordination between the people involved in collecting and reviewing information. Employee commuting provides a concrete example of how Gruppo Orsero improved data quality throughout the project. Initially estimated using general assumptions, these emissions were later calculated through a questionnaire distributed across all Group companies. This made it possible to replace a general estimate with information collected directly from employees, providing a more accurate representation of their commuting habits.
4
Analysing the shipping fleet and cold chain
The analysis highlighted several dynamics that are particularly relevant to a Carbon Footprint in the food industry. The Group’s owned shipping fleet generates a significant share of its direct emissions. Maritime fuel accounts for approximately 28% of the total footprint, showing how a company’s operating model can significantly affect the distribution of emissions across the different Scopes. The cold chain revealed a second important element. Refrigerant gas leaks account for approximately 23,000 tCO₂e, compared with around 7,500 tCO₂e associated with Scope 2 electricity. This result made it possible to view refrigeration, storage and temperature-controlled transport as parts of the same operational system.
5
Structuring Scope 3 across the food supply chain
Metrikflow supported Orsero in identifying and prioritising its Scope 3 categories, including purchased goods, upstream and downstream transportation, and waste management. Purchased goods and services represent the largest share of emissions. For this category, 98.9% of emissions were calculated using physical data related to approximately 890,000 tonnes of fruit, vegetables and packaging, while only 1.1% was based on spend-related estimates for services. This approach provides a significantly more accurate representation than the spend-based methods commonly used in corporate Carbon Footprint assessments in the food industry. By linking emissions to the actual quantities purchased, the inventory makes it possible to identify more precisely which products and materials contribute most to the Group’s overall footprint. In a food Carbon Footprint, this step is essential for further improving data granularity through more specific information on products, suppliers and regions of origin, supporting increasingly targeted reduction initiatives across the supply chain.
6
Preparing results for ESRS and assurance
The results were organised to feed into the quantitative tables required under ESRS E1. The structure distinguishes between Scopes, categories, companies and emission sources while maintaining consistency across the different datasets. Methodologies, factors and assumptions remain available for control and verification activities. Gruppo Orsero therefore has information that can be integrated into ESG reporting and a solid foundation to support future assurance processes.
The Results
A complete system for Scope 1, 2 and 3
Gruppo Orsero now has a structured system for calculating and consolidating emissions from both its operations and its value chain.
The common methodology makes results comparable across companies and reporting periods while maintaining visibility over the activities that contribute most to the overall footprint.
Data organised for ESRS E1
The results were prepared according to a structure compatible with the quantitative information required for climate reporting.
Tables, Scope breakdowns and category-level details can be integrated into the Group’s disclosure processes, reducing the need for subsequent manual reworking.
Greater information traceability
Sources, emission factors, assumptions and data versions are collected consistently.
The Group can reconstruct calculation steps, identify potential anomalies and provide auditors with more organised information during verification and assurance activities. The shift from an estimate of employee commuting to a Group-wide questionnaire also demonstrates how the system can support measurable improvements in data quality over time.
