How to Include Pallets in Your Sustainability Report
As sustainability reporting moves from voluntary to mandatory for many companies, the details matter. Pallets fall squarely within Scope 3 emissions — specifically Category 1 (Purchased Goods and Services) and Category 4 (Upstream Transportation and Distribution). If you are preparing a sustainability report and your pallet operations are not included, you have a material gap that auditors and stakeholders will eventually notice.
What to Measure
The core metrics for pallet sustainability reporting are surprisingly straightforward once you have the data. Focus on four key indicators:
- Total pallet consumption — How many pallets you purchase annually, broken down by new vs. recycled
- Recycled content percentage — The share of your pallet supply that comes from recycled/reused sources
- End-of-life management — What happens to your pallets after use (reuse, recycling, landfill)
- Carbon footprint per pallet — The CO2 equivalent emissions associated with your pallet procurement and disposal
Calculating Your Pallet Carbon Footprint
The accepted emission factors for pallet lifecycle analysis come from peer-reviewed studies and the EPA Waste Reduction Model (WARM). A reasonable set of factors for reporting purposes:
- New hardwood pallet: 26.5 kg CO2e per pallet (manufacturing + transport)
- New softwood pallet: 21.3 kg CO2e per pallet
- Recycled/repaired pallet: 5.8 kg CO2e per pallet
- End-of-life recycling credit: -3.2 kg CO2e per pallet (avoided landfill + material recovery)
- Landfill disposal: +4.1 kg CO2e per pallet (methane from decomposition)
Reporting Frameworks
The major reporting frameworks — GRI, SASB, CDP, and TCFD — do not have pallet-specific disclosure requirements, but pallets fit naturally within their broader packaging and materials categories. Under GRI 301 (Materials), report the total weight and percentage of recycled input materials. Under GRI 306 (Waste), report the total weight of waste by disposal method. These are the disclosures where pallet data belongs.
Getting the Data from Your Supplier
A good pallet supplier should be able to provide you with the documentation you need for sustainability reporting. This includes purchase records showing new vs. recycled quantities, chain-of-custody documentation for recycled pallets, treatment certificates for ISPM 15 compliance, and aggregate environmental impact calculations for your account.
We provide all of our clients with an annual sustainability summary that includes total pallets supplied by type, estimated carbon savings from recycled pallets, waste diversion metrics, and comparison to industry benchmarks. If your current pallet supplier cannot provide this level of documentation, it may be time to upgrade.