GRI Starts Development of a Sector Standard for Food and Beverages
GRI is extending its Sector Standards programme to food, beverage and tobacco manufacturing, with a new development model designed to shorten the standard-setting process and focus the final content on sector impacts and likely material topics.
The Global Reporting Initiative (GRI) has started developing a new Sector Standard for food and beverages. The project will pilot GRI's streamlined approach to developing Sector Standards.
The future Standard will cover food processing, manufacturing of alcoholic and non-alcoholic beverages, and tobacco products.
GRI says the sector has significant sustainability impacts. Food and beverage industries account for around one third of global emissions and also affect people's health and worker safety. The new Sector Standard is intended to make impact reporting more complete and consistent across food, beverage and tobacco manufacturing.
What Will the Food and Beverages Sector Standard Cover?
The original project proposal excludes retailers from the scope and includes manufacturers of alcoholic beverages and tobacco products. Primary production activities such as crop cultivation, animal production, aquaculture and fishing are covered by GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022.
The current Food and Beverages project will also consider impacts across organisations' own operations and value chains, including connections with agriculture, aquaculture and fishing.
A New Approach to Sector Standards
GRI says the streamlined approach is intended to reduce development time while retaining its established multistakeholder due process.
The new format will retain the core structure of existing Sector Standards but will not develop additional sector-specific disclosures. Instead, it will focus on likely material topics, significant sector impacts and relevant disclosures from existing GRI Topic Standards.
GRI describes the Food and Beverages project as a "proof of concept" for the wider series of streamlined Sector Standards. The Global Sustainability Standards Board (GSSB) has approved the sector for development under the Sector Program.
Under the GRI Standards system, organisations use the applicable Sector Standard when determining material topics and then use the relevant Topic Standards to report information on those topics.
What Happens Next?
GRI is currently forming a Peer Review Group of up to 20 members, with applications open until 23 October 2026. The group will contribute sector expertise on likely material topics, significant impacts and relevant disclosures from existing GRI Topic Standards.
The draft will then proceed through GRI's standard-setting process, including public consultation and approval by the Global Sustainability Standards Board (GSSB).
GRI's current project schedule indicates public comment in Q2 2027 and GSSB approval in Q4 2027. These dates remain indicative.
