Materiality Navigator — Food Production — Animal Source Food Production

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Habitat, land-use and biodiversity impacts associated with feed crops, grazing, livestock expansion, beef sourcing and cattle-linked co-products used in meat, poultry and dairy value chains.

How it shows up in this industry

Meat, poultry and dairy production depends on maize, wheat, barley, soymeal, rapeseed meal, fishmeal, grazing land, beef imports and cattle-derived hides or skins. Integrated feed mills, contract growers and high-volume feed purchasing can connect animal protein products to pasture conversion, soy expansion, habitat loss and biodiversity pressure in sourcing regions.

Why it may be material

Land-use and biodiversity exposure can determine access to supermarkets, restaurant chains, export markets and finance, particularly where deforestation-free procurement expectations apply to soy feed, beef, hides and cattle-linked supply chains.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach Indigenous peoples.
Potential effects may reach affected communities.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Upstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Indigenous engagement, consent, grievance and impact records
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Feed mills, grain silos, ration-mixing equipment and veterinary medicine storage areas
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Biodiversity and ecosystems; value-chain impacts and land-use changesearch disclosure cards
GRI Biodiversity, land use and supplier environmental impacts in agricultural supply chainssearch disclosure cards
SASB environmental and social impacts of ingredient supply chain, including feed sourcing

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Transition planning and operational action to reduce methane, nitrous oxide and energy-related emissions across livestock rearing, manure management, slaughter, dairy processing and cold-chain assets.

How it shows up in this industry

Meat, poultry and dairy businesses operate ruminant herds, pig and poultry units, slurry stores, manure handling systems, abattoirs, rendering areas, dairy dryers, pasteurisers, boilers, blast freezers, cold stores and refrigerated distribution. Methane from cattle and sheep, methane from slurry and manure, nitrous oxide from manure and feed crops, and energy used for heat and cooling create material exposure to methane targets, carbon costs, retailer scorecards and lender scrutiny of animal-protein emissions intensity.

Why it may be material

Greenhouse gas intensity is a defining sustainability issue for meat and dairy, with direct OPEX exposure from energy-intensive processing and rising financial exposure through procurement rules, sustainability-linked finance, possible methane levies and investment needs for manure and refrigeration upgrades.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Breeding farms, hatcheries, dairy herds, broiler houses, layer-breeder units, beef feedlots, pig finishing units and calf-rearing units
Process-map item (assets): Meat cutting, deboning, mincing, curing, smoking, cooking and packing lines
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (customers): Supermarkets, discounters, convenience retailers and wholesale clubs buying fresh, frozen and processed meat and dairy

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Climate change, greenhouse gas emissions, energy consumption and transition planning for livestock and processing operationssearch disclosure cards
GRI Emissions, energy and climate-related impacts in agriculture and food productionsearch disclosure cards
SASB greenhouse gas emissions and energy management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Water withdrawal, consumption and routine pollution impacts from livestock watering, dairy processing, slaughter, cleaning, cooling, manure handling, nutrient application and ammonia-emitting livestock housing.

How it shows up in this industry

Abattoirs, rendering areas and dairy plants use water for scalding, washing, clean-in-place systems, cooling, boiler feed and product formulation, generating high-strength wastewater containing blood, fats, proteins, lactose and cleaning chemicals. Farms, feed crops, slurry stores, poultry litter and manure spreading can release nitrate, phosphate and ammonia into catchments and sensitive habitats.

Why it may be material

Effluent treatment, dissolved air flotation, anaerobic digestion, manure storage and nutrient controls require material OPEX and CAPEX. Permit breaches or catchment nutrient constraints can lead to penalties, production caps, expansion refusal, civil claims and loss of community support.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Suppliers.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Milking parlours, robotic milking systems, bulk milk cooling tanks and on-farm slurry stores
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture
Process-map item (emerging_pressures): Rising scrutiny of nitrate, phosphate and ammonia pollution from manure spreading and livestock housing
Process-map item (external_impacts): Enteric methane from cattle and sheep and methane from uncovered slurry lagoons and manure stores

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Suppliers

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Water and marine resources; pollution of water, air and soil where nutrients and ammonia are materialsearch disclosure cards
GRI Water and effluents, waste, emissions and agricultural nutrient impactssearch disclosure cards
SASB water management and wastewater metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Environmental and public health impacts from animal by-product segregation, rendering, controlled disposal, mortalities handling and sludge management in meat, poultry and dairy operations.

How it shows up in this industry

Slaughter, evisceration, rendering, blood processing, hide handling and dairy processing generate blood, fats, bones, hides, feathers, casings, condemned material, high-risk animal by-products, brine residues and wastewater sludge. Separate handling of edible, inedible and controlled materials determines whether residues become co-products such as tallow, hides, meat and bone meal, gelatine feedstocks and pet food inputs, or disposal liabilities requiring specialist treatment.

Why it may be material

Mismanagement can trigger enforcement, stock destruction, odour complaints, pest burdens and higher disposal costs, while efficient rendering and recovery can generate revenue from tallow, hides, blood products, meat and bone meal, gelatine feedstocks and pet food inputs.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Abattoirs with lairage, stunning, bleeding, evisceration, carcass chilling and rendering areas
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Regulators

Standards to check

ESRS Resource use and circular economy; waste and waste-related pollutionsearch disclosure cards
GRI Waste and sector-specific animal by-product management disclosuressearch disclosure cards
SASB Operational waste and animal by-product disposal in Meat, Poultry & Dairy

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of farms, processing plants, cold stores and live-animal logistics assets to heat, drought, flood, storm, wildfire and water stress intensified by climate change.

How it shows up in this industry

Animal source food production depends on live animals, controlled housing, ventilation, drinking-water supply, feed availability, daily milk collection, lairage scheduling, refrigeration plant, blast freezers and temperature-controlled distribution infrastructure. Heat stress, drought, flood and storm events can increase animal mortality, reduce milk yield, disrupt slaughter scheduling, constrain feed supply, raise feed costs and damage assets used to keep meat, poultry and dairy products chilled or frozen.

Why it may be material

Physical climate hazards are becoming material because they affect animal welfare, milk yield, mortality, feed prices, refrigeration asset reliability, insurance availability and supply continuity for retailers, foodservice and export customers.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Breeding farms, hatcheries, dairy herds, broiler houses, layer-breeder units, beef feedlots, pig finishing units and calf-rearing units
Process-map item (assets): Feed mills, grain silos, ration-mixing equipment and veterinary medicine storage areas
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays
Process-map item (customers): Supermarkets, discounters, convenience retailers and wholesale clubs buying fresh, frozen and processed meat and dairy

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Regulators

Standards to check

ESRS Climate change adaptation and climate-related physical hazardssearch disclosure cards
GRI Climate adaptation, water-related impacts and agricultural production resiliencesearch disclosure cards
SASB Business continuity exposure through energy, water and supply-chain management topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Farm-to-product stewardship of antimicrobial use, veterinary medicine residues, withdrawal periods, residue surveillance and antibiotic-status claims in livestock, milk and meat supply chains.

How it shows up in this industry

Livestock rearing, dairy herds, feedlots, pig units and poultry units use veterinary medicines, vaccines, teat dips, hoof treatments and disinfectants. Milk tankers are tested for antibiotics, slaughter intake faces residue controls, and meat and milk supply chains are under increasing public health scrutiny for antimicrobial resistance and residue surveillance.

Why it may be material

Residue failures can reject milk loads or meat lots, while antimicrobial policy performance can affect retailer specifications, export eligibility, public trust, litigation exposure and lender assessment of animal-protein risk.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach future generations.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Supplier workforce, audit, grievance and remediation records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Feed mills, grain silos, ration-mixing equipment and veterinary medicine storage areas
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture
Process-map item (emerging_pressures): Rising scrutiny of nitrate, phosphate and ammonia pollution from manure spreading and livestock housing

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users and entity-specific public health impacts; product claim controls where relevantsearch disclosure cards
GRI Food safety, animal health, antimicrobial use and customer health disclosuressearch disclosure cards
SASB antibiotic use in animal production and food safety-related metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Welfare impacts and assurance requirements for farmed animals across breeding, rearing, milking, transport, lairage, stunning, slaughter and customer welfare schemes.

How it shows up in this industry

The industry keeps and moves live cattle, pigs, sheep, poultry, goats and calves through breeding, hatcheries, housing, milking parlours, catching, live transport, lairage, stunning, bleeding and slaughter. Welfare outcomes are shaped by stocking density, ventilation, handling, transport time, lairage scheduling, veterinary care, stunning performance and culling practices, while retailers and restaurant chains increasingly require audited higher-welfare specifications.

Why it may be material

Animal welfare is central to the legitimacy and market access of meat, poultry and dairy. Poor performance can lead to enforcement, loss of assurance certification, retailer exclusion, litigation, activist scrutiny and capital needs for higher-welfare systems.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Breeding farms, hatcheries, dairy herds, broiler houses, layer-breeder units, beef feedlots, pig finishing units and calf-rearing units
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (customers): Supermarkets, discounters, convenience retailers and wholesale clubs buying fresh, frozen and processed meat and dairy
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS Entity-specific animal welfare topic, potentially linked to consumer information and affected stakeholder considerationssearch disclosure cards
GRI Animal health and welfare in agriculture and food productionsearch disclosure cards
SASB animal care and welfare

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Consumer and downstream user health impacts from contamination, spoilage, allergen mislabelling, physical hazards, cold-chain failure and inadequate recall controls in meat, poultry and dairy products.

How it shows up in this industry

Fresh meat, poultry, dairy and ready-to-cook products move through slaughter, evisceration, carcass chilling, cutting, curing, cooking, pasteurisation, fermentation, drying, modified-atmosphere packing, milk tankers, cold stores and refrigerated lorries. Perishability and pathogen sensitivity make product safety dependent on sanitation, environmental monitoring, time-temperature control, batch traceability and rapid recall systems.

Why it may be material

Food safety failures can cause illness, recalls, stock destruction, retailer delisting, export interruption, civil claims, insurance escalation and lasting brand damage in chilled, frozen and dairy ingredient supply chains.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications
Process-map item (customers): Food manufacturers using meat, gelatine, fats, cheese, milk powders, whey proteins, cream and butter as ingredients
Process-map item (customers): Pet food manufacturers using meat trimmings, offal, blood meal, bone meal and rendered fats

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Local authorities
Media
Regulators

Standards to check

ESRS Consumers and end-users: health and safety and information-related impactssearch disclosure cards
GRI Customer health and safety, marketing and labelling, and food safety disclosuressearch disclosure cards
SASB food safety and product recall metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Worker and contractor health and safety impacts from animal handling, slaughter, cutting, cleaning, chemical use, refrigeration, cold exposure, heat stress and repetitive production work.

How it shows up in this industry

Farm workers, catching crews, live-haul drivers, abattoir workers, cleaners, agency labour and maintenance staff face hazards from live animals, knives, saws, conveyors, repetitive cutting and deboning, wet floors, scalding, cold stores, boilers, ammonia refrigeration, disinfectants, bioaerosols and night-time sanitation.

Why it may be material

Injury rates, agency labour dependence and enforcement can affect line uptime, insurance, compensation costs, recruitment, customer audits and operating licences for labour-intensive livestock, slaughter, cutting, packing, dairy and cold-store operations.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Supplier workforce, audit, grievance and remediation records
Emergency-response plans, incident logs and responder feedback
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Breeding farms, hatcheries, dairy herds, broiler houses, layer-breeder units, beef feedlots, pig finishing units and calf-rearing units
Process-map item (assets): Milking parlours, robotic milking systems, bulk milk cooling tanks and on-farm slurry stores
Process-map item (assets): Meat cutting, deboning, mincing, curing, smoking, cooking and packing lines
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS Own workforce: health and safetysearch disclosure cards
GRI Occupational health and safetysearch disclosure cards
SASB workforce health and safety

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Animal disease, zoonotic and operational continuity impacts from biosecurity failures, movement restrictions, culling and outbreak response in livestock and processing systems.

How it shows up in this industry

Breeding farms, hatcheries, broiler houses, pig finishing units, feedlots, dairy herds, live animal transport, lairage and abattoirs are exposed to avian influenza, African swine fever and other livestock diseases. Biosecure routeing, vehicle washing, veterinary inspection, mortality handling and movement controls influence continuity of supply, export health certification and local disease-control impacts.

Why it may be material

Disease outbreaks can cause animal losses, culling, movement restrictions, export bans, insurance exclusions, supply shortages and high sanitation costs, with climate stress and global trade increasing disease and mortality exposure in some regions.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Milking parlours, robotic milking systems, bulk milk cooling tanks and on-farm slurry stores
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Affected communities, consumers and end-users, and operational impacts where zoonotic disease controls are materialsearch disclosure cards
GRI Animal health, occupational health and food production impactssearch disclosure cards
SASB Supply-chain management, food safety and animal welfare in Meat, Poultry & Dairy

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Direct amenity and wellbeing impacts on neighbouring communities from livestock housing, slaughter, rendering, wastewater treatment, transport movements and siting decisions.

How it shows up in this industry

Intensive livestock housing, feedlots, abattoirs, rendering plants, wastewater treatment areas, cold stores, milk collection routes and refrigerated distribution depots can create odour, flies, noise, visual disturbance and heavy vehicle movements near rural settlements and industrial clusters. Community concern can also arise from animal handling, slaughter practices and the siting of large processing plants.

Why it may be material

Community opposition and unresolved grievances can slow planning approvals, constrain expansions, increase odour-control and traffic-management CAPEX, and affect the social licence of farms, abattoirs and rendering facilities.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What civil-society scrutiny or campaigns could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Provision, claim, penalty, remediation and contingent-liability records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Abattoirs with lairage, stunning, bleeding, evisceration, carcass chilling and rendering areas
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture
Process-map item (emerging_pressures): Rising scrutiny of nitrate, phosphate and ammonia pollution from manure spreading and livestock housing
Process-map item (external_impacts): High water abstraction for dairy processing, cleaning, cooling, livestock watering and irrigated feed production

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS Affected communities and pollution-related community impactssearch disclosure cards
GRI Local communities and grievance mechanismssearch disclosure cards
SASB Environmental and social externalities not otherwise captured by food safety or water metrics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Labour rights and working condition impacts for employees, agency labour, contractors, catching crews, drivers, cleaners, smallholder farmers and contract growers in animal source food supply chains.

How it shows up in this industry

Meat, poultry and dairy supply chains rely on agency labour, migrant workers, catching crews, cleaners, live-haul drivers, smallholder farmers and contract growers. Integrated production models can shift feed, veterinary, welfare, housing and disease-loss burdens onto growers and suppliers, while high-throughput slaughter and sanitation schedules can intensify working-time pressures.

Why it may be material

Labour shortages, weak labour-provider controls or unfair grower terms can disrupt production and customer approvals, while wage, working-time and forced labour findings can create enforcement, litigation, reputational and retailer-access consequences.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Employees, Suppliers, Trade unions, Value chain workers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Investor and lender pressure to quantify financed emissions from animal protein supply chains
Process-map item (emerging_pressures): Digital traceability demands for origin, welfare claims, halal and kosher integrity, antibiotic status and cold-chain history
Process-map item (financial_channels): Product recalls, withdrawals and stock destruction following pathogen detection, allergen mislabelling or cold-chain failure

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Contractors
Employees
Suppliers
Trade unions
Value chain workers

Users of the information

NGOs / civil society
Regulators

Standards to check

ESRS Own workforce and workers in the value chainsearch disclosure cards
GRI Employment, labour relations, forced or compulsory labour and supplier social assessmentsearch disclosure cards
SASB Labour practices and supply chain management in Meat, Poultry & Dairy where disclosed

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-bribery, whistleblowing and regulatory compliance across food hygiene, animal welfare, veterinary medicine, animal by-product, environmental permitting, export and certification regimes.

How it shows up in this industry

The industry operates under Codex and HACCP expectations, EU and UK food hygiene rules for food of animal origin, animal by-product controls, veterinary medicine residue requirements, welfare at slaughter rules, environmental permits, official veterinary inspection, export health certification, halal and kosher certification and retailer assurance schemes. High-throughput slaughter, dairy processing, by-product segregation and cross-border trade create record-keeping and compliance integrity risks.

Why it may be material

Regulatory non-compliance can lead to prosecutions, product holds, export suspension, loss of assurance certification, civil claims, licence restrictions and customer delisting. The breadth of food, welfare, environmental and trade controls makes ethics and compliance a core governance issue.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Downstream-user outcome, complaint and product-use evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (customers): Food manufacturers using meat, gelatine, fats, cheese, milk powders, whey proteins, cream and butter as ingredients
Process-map item (customers): Export traders and importers buying carcasses, primal cuts, offal, milk powders, butter, cheese and whey products
Process-map item (customers): Pet food manufacturers using meat trimmings, offal, blood meal, bone meal and rendered fats

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Business conduct, corporate culture, anti-corruption, protection of whistleblowers and compliance controlssearch disclosure cards
GRI Anti-corruption, compliance with laws and regulations, customer health and safety and marketing and labelling where relevantsearch disclosure cards
SASB Regulatory compliance aspects embedded in food safety, animal welfare and supply-chain management topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of deforestation-free market-access evidence and supplier provenance for animal feed, beef, cattle-derived co-products and animal-origin inputs embedded in meat, poultry and dairy value chains.

How it shows up in this industry

Animal source food production depends on feed mills, ration delivery and inputs such as soymeal, maize and rapeseed meal, as well as cattle, hides, skins and beef traded across borders. Deforestation-free sourcing requirements are moving from voluntary buyer policies into market-access controls, making feed-origin and cattle-linked co-product traceability a material governance issue for meat, poultry and dairy companies.

Why it may be material

Auditable feed and cattle provenance can determine access to supermarkets, export markets and finance. The issue is material because companies increasingly need supplier-level evidence, geolocation and chain-of-custody controls rather than high-level sourcing policies.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach Indigenous peoples.
Potential effects may reach future generations.
Potential effects may reach supply-chain workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Customers / end-users, Suppliers.
The source places the pathway in Upstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Indigenous engagement, consent, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Feed mills, grain silos, ration-mixing equipment and veterinary medicine storage areas
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Biodiversity and ecosystems, value-chain controls and business conduct over sourcing claimssearch disclosure cards
GRI Biodiversity and supplier environmental assessment disclosuressearch disclosure cards
SASB Meat, Poultry & Dairy ingredient sourcing and supply-chain management topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance accountability for chain-of-custody records, segregation controls, certification evidence and product claim substantiation across meat, poultry and dairy products, from farm, flock, herd or milk collection through slaughter, processing, packing, distribution and customer-facing claims.

How it shows up in this industry

Meat, poultry and dairy supply chains depend on identity-preserved evidence across live-animal sourcing, slaughterhouse kill sheets, carcass tags, flock and herd records, milk tanker intake testing, silo pooling, deboning, grinding, blending, cheese and powder manufacture, cold storage and distribution. Claims can attach to attributes that are hard for buyers to verify directly, such as species authenticity in comminuted meat, farm or regional origin, grass-fed beef, free-range poultry, organic milk, no-antibiotics-ever poultry, halal slaughter, kosher supervision and export health certification. Co-mingling in milk collection, trim and mince production, rendered by-products, whey fractions and multi-site packing creates specific control points where segregation, mass balance, batch coding and certification evidence can fail.

Why it may be material

Traceability and claims integrity is material because animal source food value often depends on credence attributes, religious certification, export documentation and rapid lot-level containment. Failures can lead to product withdrawals, retailer delisting, advertising challenges, border rejection, certification loss and loss of consumer trust, even where the underlying welfare, antimicrobial or food safety performance issue is assessed in a separate topic.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Breeding farms, hatcheries, dairy herds, broiler houses, layer-breeder units, beef feedlots, pig finishing units and calf-rearing units
Process-map item (assets): Meat cutting, deboning, mincing, curing, smoking, cooking and packing lines
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Business conduct, consumer information impacts and product claim controlssearch disclosure cards
GRI Marketing and labelling, customer health and safety, and supplier assessment disclosuressearch disclosure cards
SASB supply chain management, food safety and product labelling-related topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of political engagement, lobbying, trade association alignment and policy advocacy on the regulatory issues shaping meat, poultry and dairy production and market access.

How it shows up in this industry

Meat, poultry and dairy companies and their trade associations often engage with rules on methane reduction, livestock permitting, animal welfare labelling, antimicrobial use, official controls, deforestation-free sourcing, export health certification and nutrient management. Policy positions can influence the speed and credibility of sector transitions that affect consumers, farmers, communities, ecosystems and future generations.

Why it may be material

Public policy engagement is material because the sector is tightly regulated and actively affected by policy on climate, welfare, food safety, trade, antimicrobial stewardship and catchment pollution. Misalignment between stated commitments and lobbying positions can create reputational, investor and litigation exposure.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Customers / end-users.
The source places the pathway in Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on future generations?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains
Process-map item (emerging_pressures): Methane reduction targets for ruminant livestock and incentives for feed additives, breeding selection and manure methane capture
Process-map item (emerging_pressures): Investor and lender pressure to quantify financed emissions from animal protein supply chains
Process-map item (emerging_pressures): More frequent heat stress, drought and animal disease outbreaks affecting feed availability, mortality and milk yield

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Customers / end-users

Users of the information

Board / management
Investors / creditors
Media
NGOs / civil society
Regulators

Standards to check

ESRS Business conduct: political influence and lobbying activitiessearch disclosure cards
GRI Public policy, anti-corruption and responsible business conduct disclosuressearch disclosure cards
SASB No clear dedicated Meat, Poultry & Dairy topic; relevance may be indirect through climate, sourcing, food safety and animal welfare

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of third-party suppliers and contracted production relationships that affect food safety, animal welfare, labour rights, biosecurity, assurance status and service continuity in meat, poultry and dairy value chains.

How it shows up in this industry

Meat, poultry and dairy companies rely on contract growers, smallholder farms, feed suppliers, labour providers, catching crews, live-haul carriers, veterinary services, laboratories, cold stores, rendering contractors and certification bodies. Failures in third-party controls can affect animal welfare, labour standards, food safety, disease prevention, certification status and customer approval across integrated and outsourced production models.

Why it may be material

Complex contracted production and service models create third-party risks that can interrupt supply, undermine welfare and labour commitments, trigger customer audit failures and create liabilities where company specifications shift costs or disease burdens onto growers and workers.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Feed mills, grain silos, ration-mixing equipment and veterinary medicine storage areas
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (customers): Quick-service restaurant chains and branded casual dining operators with fixed product specifications
Process-map item (emerging_pressures): Tighter rules on antimicrobial use in livestock and stronger residue surveillance in meat and milk supply chains
Process-map item (emerging_pressures): Investor and lender pressure to quantify financed emissions from animal protein supply chains

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Business partners
Contractors
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
Regulators

Standards to check

ESRS Workers in the value chain, affected communities and business conduct controls over business relationshipssearch disclosure cards
GRI Supplier social assessment, supplier environmental assessment and procurement practicessearch disclosure cards
SASB Supply-chain management in Meat, Poultry & Dairy

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Financial and impact exposure from failures or cyber compromise of production controls, refrigeration, cold-chain monitoring, batch coding, traceability and recall systems.

How it shows up in this industry

Meat, poultry and dairy operations rely on robotic milking systems, bulk milk cooling tanks, pasteurisers, dryers, refrigeration plant, cold-chain monitoring, batch coding, traceability and recall systems. Cyber or control-system disruption can compromise temperature control, stop production lines, delay recalls and destroy chilled or frozen inventories.

Why it may be material

Digital disruption can cause spoilage, recall failure, missed delivery windows, production downtime, regulatory scrutiny and insurance premium increases, with high working capital tied up in chilled inventory, ageing cheese, frozen stocks and perishable milk or meat flows.

Impact pathway

Potential effects may reach workers.
Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on consumers?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Cold stores, blast freezers, refrigerated warehouses and temperature-controlled loading bays
Process-map item (assets): Wastewater treatment plants, dissolved air flotation units, anaerobic digesters, boilers, refrigeration plant and back-up generators
Process-map item (assets): Traceability, herd management, food safety, batch coding, recall and cold-chain monitoring systems
Process-map item (customers): Industrial users of hides, skins, tallow, casein and lactose
Process-map item (emerging_pressures): Digital traceability demands for origin, welfare claims, halal and kosher integrity, antibiotic status and cold-chain history

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Business conduct and internal control resilience; no direct topic anchorsearch disclosure cards
GRI No clear dedicated topic; possible linkage to customer privacy or operational impacts is indirectsearch disclosure cards
SASB No clear dedicated Meat, Poultry & Dairy cybersecurity topic

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of business model exposure, innovation and capital allocation as plant-based, fermentation-derived and cultivated proteins compete with conventional meat, poultry and dairy products.

How it shows up in this industry

Meat, poultry and dairy outputs include fresh cuts, processed meats, liquid dairy, cheese, milk powders, whey proteins, butter, cream and specialised dairy fractions sold to retailers, foodservice, manufacturers and nutrition markets. Plant-based, fermentation-derived and cultivated alternatives increasingly compete for shelf space, investment and innovation budgets, requiring portfolio decisions that affect livestock suppliers, processing assets and product claims.

Why it may be material

The topic is material where companies face changing consumer demand, investor questions about animal-protein exposure and competition from lower-impact protein technologies. It remains context-dependent because some producers are pure-play processors, while others own branded, ingredient or foodservice channels where diversification can materially affect revenue and capital allocation.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach supply-chain workers.
Potential effects may reach future generations.
Potential effects may reach ecosystems.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Customers / end-users, Employees, Suppliers, Trade unions.
The source places the pathway in Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What is the scale, scope, likelihood and remediability of effects on future generations?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Consumer outcome, complaint and product-impact records
Supplier workforce, audit, grievance and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Biodiversity, habitat and ecosystem-impact evidence
Emissions, air-quality and atmospheric-impact records linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Dairy processing plants with pasteurisers, separators, homogenisers, cheese vats, fermentation tanks, dryers and clean-in-place systems
Process-map item (assets): Refrigerated lorries, milk tankers, live animal transport vehicles and distribution depots
Process-map item (emerging_pressures): Mandatory animal welfare labelling, cage-free and higher-welfare procurement commitments from retailers and restaurant chains
Process-map item (emerging_pressures): Investor and lender pressure to quantify financed emissions from animal protein supply chains
Process-map item (emerging_pressures): Growth of plant-based, fermentation-derived and cultivated alternatives competing for shelf space and investment

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Customers / end-users
Employees
Suppliers
Trade unions

Users of the information

Board / management
Investors / creditors

Standards to check

ESRS Transition planning, strategy and business model disclosures; no direct protein-transition topicsearch disclosure cards
GRI Possible linkage to product portfolio and indirect impacts, but no clear topic anchorsearch disclosure cards
SASB Possible strategic relevance to Meat, Poultry & Dairy but not a direct disclosure topic

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

Candidate topics — Food Production — Animal Source Food Production

Deforestation and biodiversity impacts in feed and livestock supply chains Meat, Poultry & Dairy Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Livestock and processing climate transition Meat, Poultry & Dairy Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Water, organic effluent and nutrient pollution management Meat, Poultry & Dairy Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Animal by-product and mortalities waste management Meat, Poultry & Dairy Matched to profile Check if applicable Moderate signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Physical climate resilience for livestock and temperature-controlled assets Meat, Poultry & Dairy Matched to profile Emerging issue Moderate signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Antimicrobial stewardship and veterinary residue control Meat, Poultry & Dairy Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Farmed animal welfare across rearing, transport and slaughter Meat, Poultry & Dairy Matched to profile Start here Strong signal

What this topic covers