Policy Issue: Emissions, Environmental, and Food Waste Reporting Policies

This issue brief focuses on reporting policies that can reduce food waste and promote food donation.

Atlas Research: Reducing Food Waste: Emissions, Environmental, and Food Waste Reporting Policies

Issue Brief

This issue brief focuses on how reporting policies can reduce food waste and promote food donation. The types of reporting discussed include environmental, social, and governance reporting; Scope 3 emissions reporting; and food waste reporting.

Issue Brief - English

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Best Practices: Emissions, Environmental, and Food Waste Reporting Policies

All countries should implement the following best practices to ensure that entities target and measure their food waste and increase food donation.

Require Companies to Measure & Report Their Emissions

Companies need to know how much food waste exists and where it occurs in their supply chain before they can implement an effective solution.

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Increasing emissions and waste reporting rates within the food and beverage sector through mandatory reporting would enable companies to identify the points within their operations or along their supply chains that are responsible for the most food waste, thereby highlighting avenues for waste reductions and therefore reduced emissions. Relying on voluntary reporting commitments results in incomplete data and obstructs progress in food waste reduction.

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Best Practice Example: European Union

In the Absence of Broader Emissions Reporting, Require Standardized Food Loss and Waste Reporting

Considering the complexities of ESG and Scope 3 emissions reporting, and the fact that food waste is such a potent GHG emitter, isolating mandatory reporting to food waste could be an effective first step for governments hoping to ensure that food entities quantify their food waste and identify points where reduction is possible.

Incentivize ESG, Scope 3 Emissions, or Food Loss and Waste Reporting When Otherwise Not Required

When mandatory reporting is not politically or administratively feasible, voluntary agreements, certifications, or other incentives to measure and track ESG, Scope 3 emissions, and food waste commitments can incentivize reporting as an initial step toward standardized reporting.

Example Best Practice: Courtauld Commitment 2023

Endorse a Specific Reporting Standard to Help Entities Navigate the Varying Standards & Promote Consistency in Reporting

Governments can make it more likely that companies report if they help set a baseline for what standards companies should use, thereby clarifying the starting place (and process) for reporting and helping the companies distinguish among the many frameworks that might be intimidating without guidance.

Example Best Practice: Brazil

Mapping food donation policies around the world

The Atlas evaluates laws and policies across the most relevant issue areas relating to food donation and food loss and waste. Explore the map to compare and contrast existing legislation and learn from best practices around the world.

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