6 min read

Costco Sustainability Audit (SSA): What Suppliers Need to Prepare

Costco's Supplier Sustainability Assessment asks for emissions data, energy use, and sustainability policies. Here's exactly what food and CPG suppliers should prepare.

What the Costco SSA Actually Covers

Costco's Supplier Sustainability Assessment (SSA) is sent to suppliers as part of the onboarding and periodic review process. Unlike Walmart Gigaton (which is a commitment platform), the SSA is a structured questionnaire that collects data across four areas:

For manufacturers, the Environmental section is typically the hardest. It asks for specific quantitative data — not just "do you have a policy" but "what were your total Scope 1, 2, and 3 emissions last year."

The Environmental Data Costco Wants

Expect to provide:

You don't fail for not having third-party verification — but suppliers with verified data score materially higher. Costco buyers use SSA scores in supplier evaluation.

How Scoring Works

Costco doesn't publish a formal scoring rubric, but the pattern across SSA responses is consistent:

The most common mistake: answering the governance questions well (because they're easy to address with policy documents) while leaving emissions data fields blank. Buyers see that immediately.

Preparing Your Numbers

Most food manufacturers can get their Scope 1 and 2 numbers from utility bills and natural gas invoices — they're direct measurements. Scope 3 is harder because it requires attributing emissions to supply chain spend.

The spend-based approach works well here: use your QuickBooks or ERP export to categorize purchases into materials, freight, and services, then apply DEFRA or EPA emission factors for each category. The result is a defensible Scope 3 estimate that satisfies Costco's SSA without requiring you to collect data from each individual supplier.

Emissa generates a Costco SSA-formatted report directly from your QuickBooks transaction export. Upload once, download the completed emissions section of the SSA with supporting methodology documentation.

Timeline and What to Expect

Costco typically sends SSA requests with a 30–60 day completion window. Don't wait until you get the request — gather your baseline emissions data now so you're not scrambling. If you're in Costco's organic, private label, or premium food categories, expect sustainability requirements to intensify over the next 12–18 months.

Suppliers who respond to SSAs with complete, quantitative answers get re-invited. Suppliers who leave emissions sections blank often don't.

Import your QuickBooks data. Get a complete Scope 3 report in minutes — formatted for Walmart, EcoVadis, Costco, and more.

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