Our reporting

Sustainable development is critical to the continued success and growth of our business. Reporting on our progress is an integral part of our corporate disclosure and reporting practice.

Woman working on Johnnie Walker Bottle

We believe that to be a truly sustainable company we must report our impact in a meaningful way. Our reporting is:

  • Authentic: We report on the the issues that matter to us and the communities in which we work.
  • Measurable: We report consistently and openly on our impacts and progress.
  • Credible: We report using clear, publicly available methodologies and best practice.

How we report

We present our most material sustainability disclosures in our Annual Report using the International Integrated Reporting Council (IIRC) Framework as a guide. Our aim is to increase our alignment with the IIRC Framework as we progress.

We also subscribe to the principles inherent in both the Global Reporting Initiative (GRI) and United Nations Global Compact (UNGC).

Our ESG Reporting Index contains additional information which is not included in the Annual Report. It is structured as three frameworks: the GRI index follows the GRI Sustainability Reporting Standards framework, while the UNGC index follows the UNGC advanced reporting criteria and serves as our annual Communication on Progress. We also report against the Sustainability Accounting Standards Board (SASB) framework.

Visit our Reporting Centre to access our current and historical reports.

Our aim is to ensure that between our Annual Report, the ESG Reporting Index and our website we provide the information our diverse stakeholders expect and need.

We welcome your views on our reporting and on our approach to sustainability in general. We encourage you to give us your feedback by emailing sustainability@diageo.com.


We align our reporting with what we believe to be the best standards for non-financial reporting. We believe in reporting against reliable data and strive to improve the quality of our non-financial disclosures.

Towards these aims, we engage independent auditors to provide limited assurance of environmental performance data (carbon emissions, water usage, biochemical oxygen demand (BOD), and waste to landfill), health and safety data and social impact data, relating to our inclusion and diversity ambitions and our underage drinking programme. 

Disclaimer related to PwC’s Limited Assurance Report 2021

I accept and agree for and on behalf of myself and the entity I represent (each a "recipient") that:

  1. PricewaterhouseCoopers LLP ("PwC") accepts no liability (including liability for negligence) to each recipient in relation to PwC’s report. The report is provided to each recipient for information purposes only. If a recipient relies on PwC’s report, it does so entirely at its own risk;
  2. No recipient will bring a claim against PwC which relates to the access to the report by a recipient;
  3. Neither PwC’s report, nor information obtained from it, may be made available to anyone else without PwC’s prior written consent, except where required by law or regulation;
  4. PwC’s report was prepared with Diageo's interests in mind. It was not prepared with any recipient's interests in mind or for its use. PwC’s report is not a substitute for any enquiries that a recipient should make. PwC’s assurance report is based on historical information. Any projection of such information or PwC’s opinion thereon to future periods is subject to the risk that changes may occur after the report is issued. For these reasons, such projection of information to future periods would be inappropriate;
  5. PwC will be entitled to the benefit of and to enforce these terms; and
  6. These terms and any dispute arising from them, whether contractual or non-contractual, are subject to English law and the exclusive jurisdiction of English courts.

Independent assurance over selected fiscal 2021 sustainability and responsibility information:

I accept

Independent assurance over fiscal 2020 Scope 3 Logistics CO2 emissions:

I accept

Download assured data – Diageo Scope 3 Logistics CO2 emissions Report

We also engage the London Benchmarking Group (LBG) to assure the integrity of our community investment data and methodology.

Download Corporate Citizenship’s most recent statement

Reporting boundaries and methodologies

A detailed explanation of the boundaries and methodologies used in our reporting can be found in the ESG Reporting Index to our Annual Report.