Carbon footprint (CF) labels on agri-food products represent one of the most important tools to convey information to consumers about the greenhouse gases emissions associated with their purchase behaviour.

Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is...