Executive Summary
ESG reporting has moved from optional to essential. Investors, customers, and regulators are demanding transparency on environmental impact—and food waste is increasingly under the spotlight.
This guide provides practical templates for reporting food waste across major ESG frameworks. Whether you're responding to GRI, SASB, CDP, or TCFD requirements, you'll find the disclosure language, data requirements, and calculation methods you need.
GRI
306-3, 306-4
SASB
FB-RN-150a
CDP
Climate, Water
GHG
Scope 3 Cat. 5
Why Food Waste in ESG?
Food waste sits at the intersection of multiple ESG priorities:
Environmental
Food waste generates 8-10% of global GHG emissions. Reducing waste directly cuts your carbon footprint, supports circular economy goals, and reduces resource depletion.
Social
While food is wasted, people go hungry. Food waste reduction connects to food security, community support, and responsible resource use.
Governance
Measuring and managing food waste demonstrates operational excellence, data-driven decision making, and commitment to continuous improvement.
SDG 12.3 Target
The UN Sustainable Development Goals call for halving per capita food waste by 2030. Many organisations have made public SDG 12.3 commitments—and need data to demonstrate progress.
Reporting Frameworks Overview
Different frameworks have different requirements. Here's what each expects for food waste disclosure:
| Framework | Food Waste Relevance | Required Data |
|---|---|---|
| GRI | Waste (306) | Tonnes by type and destination |
| SASB | Restaurants only | Waste diversion rate, food waste % |
| CDP | Climate questionnaire | Emissions from waste |
| GHG Protocol | Scope 3 Category 5 | tCO2e from waste disposal |
GRI Standards
GRI 306 (Waste) is the most widely used standard for waste reporting. For food service operations, the key disclosures are:
GRI 306-3: Waste Generated
Sample disclosure language:
"In [YEAR], our food service operations generated [X] tonnes of food waste across [Y] sites. This represents [Z]% of total waste generated by our operations.
Food waste is measured through [automated monitoring systems / waste audits / hauler records] and tracked monthly at all sites."
GRI 306-4: Waste Diverted from Disposal
Sample disclosure language:
"Of the [X] tonnes of food waste generated, [Y] tonnes ([Z]%) was diverted from landfill through:
- Composting: [X] tonnes
- Anaerobic digestion: [X] tonnes
- Food donation: [X] tonnes
- Animal feed: [X] tonnes
Diversion rate improved from [X]% in [PRIOR YEAR] to [Y]% in [CURRENT YEAR]."
SASB Requirements
SASB includes food waste metrics specifically for the Restaurant industry standard (FB-RN). The key metric is:
FB-RN-150a.1: Food Waste
Required disclosures:
- • Total amount of food waste generated (tonnes)
- • Percentage of food waste diverted from landfill
- • Percentage of food waste composted or used for energy recovery
Sample disclosure:
| Metric | [YEAR] | [PRIOR YEAR] |
|---|---|---|
| Total food waste (tonnes) | [X] | [X] |
| Diversion rate (%) | [X]% | [X]% |
| Composting/energy recovery (%) | [X]% | [X]% |
Scope 3 Emissions: Category 5
Under the GHG Protocol, food waste emissions fall under Scope 3 Category 5: Waste Generated in Operations. Here's how to calculate and report:
Calculation Methodology
Formula: Emissions (tCO2e) = Waste (tonnes) × Emission Factor
Source: DEFRA/BEIS conversion factors. Check for regional equivalents.
Sample Disclosure
"Scope 3 Category 5 (Waste Generated in Operations) emissions totalled [X] tCO2e in [YEAR], representing [X]% of our total Scope 3 footprint. Food waste accounts for [X]% of Category 5 emissions. Through our food waste reduction and diversion programs, we avoided [X] tCO2e compared to a landfill-only baseline."
Data Requirements
To complete ESG disclosures for food waste, you'll need:
Primary Data
- • Total food waste generated (kg or tonnes)
- • Waste by destination (landfill, compost, AD, donation)
- • Number of sites and reporting coverage
- • Measurement methodology and frequency
Derived Metrics
- • Waste per revenue / per cover / per square metre
- • Diversion rate percentage
- • Year-on-year change
- • CO2e emissions from waste
Supporting Information
- • Reduction targets and progress
- • Key initiatives and interventions
- • Third-party verification (if applicable)
- • Data limitations and assumptions
Ready-to-Use Templates
The downloadable PDF includes complete templates for:
Annual Report Disclosure
Narrative template for sustainability/ESG section of annual report
GRI Content Index
Pre-formatted entries for GRI 306 disclosures
Data Collection Sheet
Spreadsheet template for gathering site-level data
Scope 3 Calculator
Excel template for calculating Category 5 emissions
Getting Started
Automated ESG Reporting
FoodSight automatically generates ESG-ready reports with all the data points you need. No more manual data gathering or spreadsheet wrangling.
See how it works