Top 10 GRI Sustainability Aspects for the Food & Beverage Sector

Posted on October 31, 2014 by Louis Coppola

#Corporate Responsibility #Corporate Sustainability #ESG Issues #G4 #Materiality #Sustainability Reporting 

Sustainability – What Matters in the Food & Beverage Sector
Recent research conducted by the Governance & Accountability Institute attempts to answer important questions for company managements in the Food & Beverage Sector, by examining the disclosure practices of 96 global peer organizations publishing GRI reports in the sector.
The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Food & Beverage Sector are:

  1. Customer Health and Safety
  2. Marketing Communications
  3. Products and Services
  4. Transport
  5. Public Policy
  6. Product and Service Labeling
  7. Materials
  8. Water
  9. Energy
  10. Emissions, Effluents and Waste

Results:  The complimentary report examining 35 sectors including top 10 GRI aspects, and top/bottom 10 GRI performance indicators can be downloaded here:
The full rankings for all 84 GRI performance indicators and all 37 GRI Aspects for each of the 35 sectors examined are available for purchase at:
Organizations included in the Food & Beverage Sector study are:
AB Anders Löfberg, Alko, Alpina, Alsea, Altia, Amorim, Anheuser-Busch Companies, Asia Pacific Breweries Limited (APBL), Autogrill, Axfood, Barry Callebaut AG, BFS Group Limited, BONDUELLE SAS, BRF (Brasil Foods), Brown-Forman Corporation, Bunge Brazil, C.D.A. di Cattelan srl, Campbell Soup, Carlsberg Group, CCU, CELLER VEGA AIXALA, Cermaq, Chicken of the Sea, Coca-Cola Company, Coca-Cola de Argentina, Coca-Cola Femsa, Coca-Cola Germany, Coca-Cola HBC Switzerland, Coca-Cola Hellenic, Coca-Cola Hellenic Russia, Coca-Cola Hungary, Coca-Cola İcecek Turkey, Coca-Cola UK, Colombina, ConAgra Foods, Cuauhtémoc Moctezuma, Danone Group, Danone Poland, Darden Restaurants, Diageo, Dr Pepper Snapple Group, Erre de Vic, FEMSA, Ferrero International, Florida Ice & Farm Company (FIFCO), General Mills, Goodman Fielder, Grupo ARCOR, Grupo Bimbo, Grupo Marfrig, Grupo Nutresa, Heineken N.V., Heineken Spain, Hershey’s, Hormel Foods, ICI,Joh. Barth & Sohn GmbH & Co. KG, Kärntnermilch, Kellogg, Kooperativa Förbundet Ekonomisk Förening (KF), Lantmännen, LVMH Group, Mahou-San Miguel Group, Marine Harvest, McDonald’s Australia, McDonald’s Corporation, McDonald’s Deutschland Inc., Zweigniederlassung München, MoliNos Río de la Plata, Nestlé, Nestle Hellas, Nestlé Hungária, Nestlé Poland, Nestlé Portugal, OLEUM FLUMEN, Pacific Andes International Holdings Limited, Palsgaard, PRONACA, Riopaila Castilla S.A., Royal Wessanen, SABMiller UK, SanCor Cooperativas Unidas Limitada, Sanford, Simplot Australia, Smithfield,Spendrups Bryggerier AB, Starbucks Coffee Company, Sunny Delight, Tim Hortons, Unilever Brazil, Unilever Israel, Union de Cervecerias Peruanas Backus y Johnston, Vaasan, Vöslauer, Wesfarmers, Westfleisch, ŻYWIEC ZDRÓJ S.A.
About G&A Institute (
G&A Institute is a New York-based, private sector company providing sustainability-focused services and resources to corporate and investment community clients, including: Issue Counseling & Sustainability Strategies; Sustainability Reporting; Materiality Assessments; Stakeholder Engagement; Benchmarking; Investor Relations; Communications; Coaching, Team Building & Training;  Issues Monitoring & Customized Research; Third Party Recognitions.  G&A is the exclusive Data Partner for the GRI in the United States of America, the United Kingdom and the Republic of Ireland.
On the G&A Institute web site there is additional information available on the Fact Sheet: What Matters Project (  The resulting “most important” to “least important” ranking for the 35 sectors is available to media on a case-by-case basis please contact:  Peter Hamilton (

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