Food & Beverages Impact Report - Food & Beverage Manufacturing Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that food and beverage manufacturers face significant climate-related challenges, with heat stress and water scarcity emerging as primary physical risks throughout their value chains. The report reveals that increased temperatures could impair livestock health and crop production, while water scarcity in key sourcing locations like Uttar Pradesh, India and San Joaquin Valley, US, threatens critical agricultural supply chains. Companies implementing climate-smart and regenerative agriculture practices are demonstrating enhanced resilience against these ESG risks.

This report analyses thousands of sustainability disclosures from 20 leading entities in the industry, including Nestlé, PepsiCo and Mondelez International. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like Inner Mongolia Yili Industrial, Indofood CBP and Patanjali Foods. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, with critical insights into topics of financial materiality and impact materiality across the food and beverage manufacturing value chain.