Are you reporting according to GRI? Food and beverage companies can apply the G4 food processing sector supplement for coverage on water related issues. The GRI provides the basis for the SDG compass used to report on the Sustainable Development Goals.

Description

The Global Reporting Initiative provides the world’s most widely used standards on sustainability reporting and disclosure. By following the GRI Guidelines, reporting organizations disclose their most critical impacts on the environment, society and the economy. G4 is designed to be universally applicable to all organizations of all types and sectors, large and small, across the world. G4 allows organizations to choose between two ‘in accordance’ options – core or comprehensive. Under the core option, an organization must report against at least one indicator for all identified material topics. Under the comprehensive option, an organization must report against all indicators for all identified material topics.

In order for a reporting organization to declare that its report has been prepared ‘in accordance’ with the Guidelines, sector-specific disclosures must be provided wherever GRI Sector Disclosures are available and apply to the organization’s sector. The Food Processing Sector Disclosures document is intended for all companies that are engaged in food processing, as well as food commodity trading related to food processing and fish processing, and beverage companies. GRI has developed guidelines for reporting on the ten UN Global Compact principles and has lead the development of the SDG compass, helping companies report on the new Sustainable Development Goals.

Farming

The company shall report on water withdrawals by source, indicate whether the water sources are protected areas, their biodiversity value and value to local communities and indigenous people.

The company should report on water bodies and related habitats that are significantly affected by water discharges, including their size, biodiversity value (such as total number of protected species) and whether they are designated as protected areas.

For owned, leased or managed sites that lie in or adjacent to protected areas or areas of high biodiversity value, the company should report on: exact location, subsurface and underground waters that may be owned, leased or managed, type of operation and biodiversity value in terms of attribute and/or protected status.

The potential direct and indirect impact of activities, products and services on biodiversity in protected areas or areas of high biodiversity value should be reported. Finally, protected or restored habitats and their level of success, and the number of IUCN red-listed species and national conservation list species with habitats in areas affected by operations should be recorded, by level of extinction risk.

Total volume of water recycled and reused (including grey water) should be reported.

Within-organisation energy consumption should be calculated per fuel type and purpose; this includes electricity consumption, heating, cooling and steam consumption. Total outside-organisation energy consumption should be calculated for upstream and downstream activities. Example categories and factors are: purchased goods, upstream transportation and distribution, processing of sold products, use of sold products and downstream leased assets.

Furthermore, the organization’s energy intensity ratio should be calculated as well as its energy reductions (per purpose) resulting from conservation and efficiency initiatives and resulting reductions in energy requirements of products and services.

Total volume of planned and unplanned water discharges by destination, quality of the water including treatment method and whether it was reused by another organisation should be reported.

Processing

The company shall report on water withdrawals by source, indicate whether the water sources are protected areas, their biodiversity value and value to local communities and indigenous people.

Total volume of planned and unplanned water discharges by destination, quality of the water including treatment method and whether it was reused by another organisation should be reported.

Total volume of hazardous waste and disposal method should be reported, including waste spills and recipient body.

Total volume of water recycled and reused (including grey water) should be reported.

Within-organisation energy consumption should be calculated per fuel type and purpose; this includes electricity consumption, heating, cooling and steam consumption. Total outside-organisation energy consumption should be calculated for upstream and downstream activities. Example categories and factors are: purchased goods, upstream transportation and distribution, processing of sold products, use of sold products and downstream leased assets.

Furthermore, the organization’s energy intensity ratio should be calculated as well as its energy reductions (per purpose) resulting from conservation and efficiency initiatives and resulting reductions in energy requirements of products and services.

The company should report on direct and indirect GHG emissions in units of CO2 equivalents.

Included GHGs include those covered by the UN ‘Kyoto Protocol’ and the WRI and WBCSD ‘GHG Protocol Corporate Accounting and Reporting Standard’: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride and nitrogen trifluoride.