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About the ESG Reporting Index
Our Annual Report explains the wider context in which we operate and presents our ESG performance in relation to our most material issues and targets. Our ESG Reporting Index supplements the information provided in our Annual Report by providing additional information mapped to our most material topics.
Other reporting, including against the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) reporting, some of the Taskforce on Nature-related Financial Disclosures (TNFD) requirements and reporting against California’s Voluntary Carbon Market Disclosures Act, California Assembly Bill No. 1305 are included in our Annual Report, on our website and CDP (formerly known as the Carbon Disclosure Project) climate change questionnaire which is available through CDP's website.
How to use it
Reporting frameworks
We use two ESG reporting frameworks: the GRI and SASB. These frameworks allow us to provide information in a structured and consistent way, enabling our stakeholders to analyse our performance over time, and relative to other organisations.
The GRI Index
The GRI Index is a broad and comprehensive set of disclosures on organisational impacts that are relevant to a wide range of stakeholders, in line with the GRI framework. Some topics are material to our supplier sites and some to the countries where we make and sell our products.
Sustainability Accounting Standards Board (SASB)
SASB are sector-specific disclosures for alcohol beverage companies that are financially material to our business, in line with the SASB framework. To avoid duplication, this section of the ESG report cross-references widely to the GRI Index disclosures.
We also consider the UNGC requirements in our ESG reporting.
Non-Financial Reporting Boundaries and Methodologies
The Non-Financial Reporting Boundaries and Methodologies provide information on the boundaries and calculations applied to derive information set out in the Annual Report and the ESG Reporting Index.
Non-financial assurance
Independent assurance is a key part of our reporting approach. Again, this year, we engaged PricewaterhouseCoopers LLP (PwC) to provide limited assurance on some key ESG metrics.
ESG Reporting Index
Our ESG Reporting Index provides additional disclosures in line with the GRI Standards Index and our response to the Sustainability Accounting Standards Board (SASB).
Find out more
Historical reports
In our Reporting Archive, you can access our historical reports about our ESG commitments and performance.
Annual report
Our ESG Reporting Index complements the information in our integrated Annual Report.
Spirit of Progress
Our ongoing ESG action plan addresses the most significant environmental and social opportunities and risks Diageo faces. It has three priorities to promote positive drinking, champion inclusion and diversity and pioneer grain-to-glass sustainability. Doing business the right way underpins everything we do