SASB Content Index

Sustainability Disclosure Topics & Accounting Metrics

VERSION 2018-10

TOPICACCOUNTING METRICCODEDisclosuree
Fleet Fuel Management Fleet fuel consumed, percentage renewable*a FB-NB-110a.1 Environmental Report 2021 P100-101
Energy Management (1) Operational energy consumed, (2)percentage grid electricity, (3) percentage renewable*b FB-NB-130a.1 Environmental Report 2021 P68
Environmental Report 2021 P96, 100
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress*c FB-NB-140a.1 Environmental Report 2021 P38, 39,44
Environmental Report 2021 P97-98
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-NB-140a.2

Environmental Report 2021 P10-11, 16-17, 19-20
Environmental Report 2021 P21
Environmental Report 2021 P37-44

Health & Nutrition Revenue from (1) zero- and low-calorie, (2) noadded- sugar, and (3) artificially sweetened beverages*d FB-NB-260a.1 ESG Data (Social, Customer)
Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers*e FB-NB-260a.2 Commitments and Performance Indicators (Supporting self-care for healthy people and people with pre-disease)
Product Labeling & Marketing Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines*f FB-NB-270a.1
Revenue from products labeled as (1) containing genetically modified organisms (GMOs) and (2) non-GMO*g FB-NB-270a.2
Number of incidents of non-compliance with industry or regulatory labeling and/or marketing codes*h FB-NB-270a.3 ESG Data (Social, Customer)
Total amount of monetary losses as a result of legal proceedings associated with marketing and/or labeling practices*i FB-NB-270a.4 ESG Data (Social, Customer)
Packaging Lifecycle Management (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostabl FB-AB-410a.1

Environmental Report 2021 P22
Environmental Report 2021 P46,57-58
Environmental Report 2021 P98-99

Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-AB-410a.2

Environmental Report 2021 P10-11,13,19-20
Environmental Report 2021 P21-23
Environmental Report 2021 P45-58

Environmental & Social Impacts of Ingredient Supply Chain Suppliers’ social and environmental responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances*j FB-NB-430a.1 Activities to Promote Sustainable Procurement
ESG Data (Social, Supplier)
Ingredient Sourcing Percentage of beverage ingredients sourced from regions with High or Extremely High Baseline Water Stress*k FB-NB-440a.1 Environmental Report 2021 P16-17
Environmental Report 2020 P41
List of priority beverage ingredients and description of sourcing risks due to environmental and social considerations FB-NB-440a.2 Environmental Report 2021 P14-16, 19-20
Environmental Report 2021 P27-36
Environmental Report 2021 P37-41

Activity Metrics

ACTIVITY METRICCODEDisclosure
Volume of products sold*l FB-NB-000.A Environmental Report 2021 P96
Number of production facilities*m FB-NB-000.B

Group Companies
Environmental Report 2021 P39
Environmental Report 2021 P95

Total fleet road miles traveled*n FB-NB-000.C Environmental Report 2021 P101
  • a:Fuel consumed by energy type and CO2 emissions from transportation as a shipper are disclosed, but fleet fuel consumed is not disclosed."The percentage of recyclable vehicle fuel is not disclosed (not used).
  • b:Total energy consumption by energy type and GHG emissions from plants are disclosed, but operational energy consumed is not disclosed. The data of some plants, the amount of purchased electricity, and the amount of renewable electricity are disclosed.
  • c:Total water consumed can be estimated based on (water consumed - wastewater volume). Although data on water stress by country is disclosed, the percentage of regions with high baseline water stress to total water withdrawn and total water consumed is not disclosed.
  • d:Revenues from no-added sugar beverages are not disclosed, but revenues from low-sugar and low-fat products are disclosed. Revenue from artificially sweetened beverages is not disclosed.
  • e:Commitment is disclosed, but no specific management process is disclosed.
  • f:Not disclosed.
  • g:Not disclosed.
  • h:Only the information on alcoholic beverages is disclosed.
  • i:Monetary losses are not disclosed. In addition, for some cases of violation of laws concerning alcoholic beverages, a reference URL is provided in the notes.
  • j:The percentage of recycled material content in some containers is disclosed.
  • k:Kirin Holdings discloses the self-assessment rate of suppliers, but not the rate of non-conformance. In the event of non-conformance, Kirin makes requests for correction.
  • l:Although the percentage is not disclosed, water consumption by raw material and by country is disclosed. The results of scenario analyses, including those on the water risk of agricultural products, which are important sources for beverages, are disclosed.
  • m:Volume of products sold is not disclosed, but volume of products manufactured is disclosed.
  • n:Number of major production facilities is disclosed.
  • o:While the total distance traveled is not disclosed, freight transport volume (= freight weight x distance of transport) within the reporting boundaries of specified consignors in the Act on the Rational Use of Energy is disclosed only for Japan.