Dow and Amcor target Scope 3 packaging emissions with carbon ledger
Key takeaways
- Dow and Amcor are testing a Carbon Footprint Ledger methodology designed to support emissions reductions through mass balance accounting approaches.
- The collaboration combines Dow’s low-carbon PE and carbon footprint expertise with Amcor’s packaging development and manufacturing capabilities.
- The companies aim to give brands independently assured carbon footprint data while enabling lower-carbon packaging adoption without major redesigns.

Dow and Amcor are collaborating on the Carbon Footprint Ledger (CFL) methodology to help packaging companies’ Scope 3 GHG emission reduction efforts. The CFL methodology is based on existing industry mass balance approaches in GHG accounting.
The companies argue that their partnership connects Dow’s “low carbon PE” materials science and carbon footprint expertise with Amcor’s know-how in packaging innovation, manufacturing, and global reach.
“One of the biggest barriers to decarbonization is the gap between consumer interest and commercial commitment,” says Keith Cleason, business president, Packaging and Specialty Plastics at Dow.
“Together with Amcor, we are testing a new commercial model through market-based mechanisms to reduce adoption risk, create clearer demand signals, and help accelerate the commercialization of low-carbon packaging solutions across the value chain.”

Recently, Marc van den Biggelaar, global product director for Circular and Renewable Solutions at Dow Packaging and Specialty Plastics, told Packaging Insights that greater recognition of mass balance accounting in the context of chemical recycling could help companies unlock investments.
Assessing GHGs
Global, standardized frameworks to measure and manage GHG emissions from private and public sector operations, value chains, and mitigation actions are provided by GHG Protocol, a US-based organization. It works alongside the World Resources Institute, the World Business Council for Sustainable Development, governments, industry associations, NGOs, businesses, and other organizations.
GHG Protocol’s Scope 3 Standard includes all indirect GHG emissions from the upstream supply side and the downstream customer side, and provides guidance and tools to make accounting easier and more accessible. According to Dow and Amcor, Scope 3 emissions often represent the largest share of a company’s carbon footprint.
Coordinated value-chain action is vital to reducing GHG emissions across packaging, according to Amcor and Dow.David Clark, chief sustainability officer at Amcor, argues: “Scope 3 emissions occur upstream and downstream in the value chain, making it difficult to reduce. Bringing low-carbon PE to market in packaging that meets the same technical and design standards is one of the simplest ways to help shrink a product’s carbon footprint.”
“Since [CFL] is a drop-in solution for brands, we see this collaboration as an exciting opportunity for them to translate climate commitments into action.”
Spotlighting climate impact
Dow and Amcor say that their CFL provides independently assured product carbon footprint information aligned with internationally recognized standards, including ISO 14067 (requirements and guidelines for GHG and carbon footprint quantification) and the GHG Protocol Product Standard.
“Combined with Amcor’s packaging expertise, the approach gives customers greater visibility into the climate impact of their packaging choices, helping them evaluate low-carbon packaging options with greater confidence and transparency,” according to the companies.
They add that their collaboration aims to reflect the growing importance of coordinated value-chain action to help customers reduce their GHG emissions across materials, packaging types, and customer applications.
“The collaboration creates a more connected approach to addressing GHG emissions challenges that can be difficult for any one company to tackle alone.”
Cleason continues: “We are making it easier for brands and retailers to evaluate and integrate low-carbon packaging options that support both business growth and sustainability objectives.”
Also, as part of the collaboration, Dow and Amcor intend to identify technically and commercially viable packaging applications, engage value chain partners early in the adoption process, and provide carbon footprint information to support customers as they navigate packaging decisions.
According to the companies, both have already set GHG emissions reduction targets for Scope 3 emissions, which account for indirect GHG emissions across the company’s value chain.
They highlight that brands and retailers are steadily searching for scalable packaging that delivers measurable emissions reductions without the need for “significant” packaging redesigns or infrastructure investments.
Recently, Packaging Insights spoke to Amcor, which expanded its refillable packaging ranges to include new materials and formats for personal care products designed to support circularity objectives.
Additionally, the packaging provider received certification from RecyClass for selected products in its Bontite Sustane stretch film for pallet wraps for traceable levels of post-consumer recycled content. It also partnered with Kelpi to test seaweed coating for recyclable fiber packaging.
Meanwhile, Dow collaborated with Walki to develop a recyclable monomaterial matte PE pouch for premium frozen foods, and with RDM to introduce circular food packaging in line with EU regulations.
Giorgia Minelli, senior marketing director, and David López, R&D director at Dow, told us that the company’s efforts to ensure local material sourcing support its carbon reduction efforts.











