Reporting transparently on environmental, social and governance

To achieve that ambition, we need to make sure we are doing business the right way, from grain to glass. Thinking about the long-term value and impact we create, and the risks and opportunities of our operating environment and business model, ensuring we are proud of what we do at work, at home and in our communities.

Reporting transparently on environmental, social and governance (ESG) issues plays a vital role in delivering our strategy. It helps us to manage ESG risks, seize opportunities and promote sustainable development everywhere we live, work, source and sell.

How we report

Annual Report 2026

Our Annual Report sets out our most material disclosures and explains how our strategy creates value for our business and our stakeholders. Explore each focus area to see our targets and how we are performing against them.

ESG Reporting Index 2026

Explore our additional ESG disclosures, including reporting against the Global Reporting Initiative (GRI) Standards, our materiality assessment and our response to the Sustainability Accounting Standards Board (SASB). We also consider United Nations Global Compact (UNGC) requirements in our ESG reporting.

Non-Financial Reporting Boundaries and Methodologies 2026

The Non-Financial Reporting Boundaries and Methodologies outlined here relate to the environmental, social and governance (ESG) disclosures set out in the Annual Report and the ESG Reporting Index.

Spirit of Progress targets

In addition, we track our non-financial performance internally on a quarterly basis. Our integrated reporting system consolidates cross-functional non-financial performance data at market, regional and global levels, giving senior internal stakeholders a clear view of our performance. This enables us to act early to amplify opportunities and address risks, ensuring we stay on track to deliver our Spirit of Progress targets. Non-financial reporting is a rapidly evolving area, so we are continually evaluating and developing our approach and we actively track emerging ESG frameworks and best practice.
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Non-financial assurance

For our independent limited assurance reports please refer to our Annual Report and our ESG Reporting Index.

Our aim is to ensure that between our Annual Report, the ESG Reporting Index, the Non-Financial Reporting Boundaries and Methodologies and Diageo.com we provide the information our diverse stakeholders expect and need.

Our Task Force on Climate-related Financial Disclosures (TCFD) reporting

Given the interconnectivity of climate and nature, we have incorporated selected elements of the Task Force for Nature-related Financial Disclosures (TNFD) into our Task Force on Climate-related Financial Disclosures (TCFD) reporting. We also have complied our diclosures with the FCA's UK LR6.6.6R (8).

Please see the extracted section of our most recent Annual Report, Responding to climate-related risks, which uses the TCDF reporting framework.

Contact us

If you would like to get in touch with our Global Spirit of Progress team, please email [email protected].