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 2020 P97-98
Energy Management (1) Operational energy consumed, (2)percentage grid electricity, (3) percentage renewable*b FB-NB-130a.1 Environmental Report 2020 P68
Environmental Report 2020 P93, 97
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress*c FB-NB-140a.1 Environmental Report 2020 P37, 41, 43
Environmental Report 2020 P94-95
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-NB-140a.2 Environmental Report 2020 P10-11, 13-19
Environmental Report 2020 P36-43
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 Our CSV Commitment (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 2020 P22
Environmental Report 2020 P53, 57-59
Environmental Report 2020 P95-96

Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-AB-410a.2 Environmental Report 2020 P10-11, 14-15, 18-19
Environmental Report 2020 P44-59
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 CSR 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 2020 P13-14
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 2020 P13-14, 16-19
Environmental Report 2020 P26-28, 31-35
Environmental Report 2020 P38, 41-42

Activity Metrics

ACTIVITY METRICCODEDisclosure
Volume of products sold*l FB-AB-000.A Environmental Report 2020 P93
Number of production facilities*m FB-AB-000.B Group Companies
Environmental Report 2020 P41
Total fleet road miles traveled*n FB-AB-000.C Environmental Report 2020 P98
  • a:Fuel consumption by type and CO2 emissions for transport conducted as shippers are disclosed, but fleet fuel consumed is not disclosed.
  • b:Energy consumed is disclosed by type, but operational energy consumed is not disclosed. Amounts of purchased electricity and renewable energy have been disclosed
  • c:Total water consumed can be estimated as water consumed - wastewater volume. Water stress is disclosed for each country, however, percentages of total water withdrawn and total water consumed in water-stress regions are not disclosed.
  • d:Revenue from no-added sugar products is not disclosed, but those from low-sugar and low-fat products are disclosed. Revenue from beverages, which includes revenue from artificially sweetened beverages, is not disclosed.
  • e:Commitments to this endeavor are disclosed, but specific management processes are not disclosed.
  • f:Not disclosed.
  • g:Not disclosed.
  • h:Only incidents related to alcoholic beverages are disclosed.
  • i:Monetary losses are not disclosed. For a partial tally of incidents of non-compliance regarding alcoholic beverages, please refer to the link provided in the previous column.
  • j:The percentage of suppliers who have undergone self-assessment is disclosed, but the percentage of non-conforming suppliers is not disclosed. In instances of non-conformance, a request to rectify the situation is issued.
  • k:While percentages are not disclosed, the amount of water consumed is disclosed by the type of raw material and country. The results of scenario analyses are disclosed, which include water risks related to agricultural goods for use in ingredients for major beverages.
  • l:Volume of products sold is not disclosed, but production volume is disclosed.
  • m:The number of major manufacturing bases is disclosed.
  • n:Total fleet miles traveled are not disclosed. However, shipment volume is disclosed when falling within the range of reportable shipping volume for Specified Consigners as detailed in the Act on Rationalizing Energy Use. Shipping volume is calculated as the weight of the shipment multiplied by distance traveled and applicable to Japan only.