Food and beverages pilot for new approach to sector reporting
Published date: 28 September 2026
Experts sought to help shape a new Sector Standard, through a faster model for delivering industry-specific impact reporting guidance
GRI, provider of the world’s most widely used sustainability reporting standards, is starting development of a new Sector Standard for food and beverage companies, designed to strengthen reporting on the impacts that matter most across the industry and its value chains.
The project will be the first to pilot a streamlined approach to GRI Sector Standards development, responding to growing demand for authoritative sector-specific disclosure guidance. To inform the development of the Food & Beverages Standard, GRI is seeking up to 20 sector experts from around the world to join a multi-stakeholder Peer Review Group.
The new approach is designed to significantly reduce the time needed to develop Sector Standards, while retaining GRI's established multistakeholder due process. The more focused format will identify topics that are likely to be material for organizations in the sector, summarize their most significant impacts, and direct organizations to relevant existing GRI Topic Standards.
Food and beverage has been selected as the first pilot sector given the scale and breadth of its sustainability impacts. The project will consider impacts across companies' own operations and value chains, including connections with agriculture, aquaculture, and fishing.
The food and beverage sector touches almost every part of society, while its value chains are closely connected with some of the most pressing sustainability challenges we face. From climate change and biodiversity loss to working conditions and public health, companies need to understand and transparently report their impacts. This new GRI Sector Standard will provide focused guidance on the issues that matter most, helping companies deliver more consistent reporting, and the information needed for decision making that improves sustainability performance and business resilience. As the first pilot for a more streamlined approach, we need input from the sector and its stakeholders. I encourage those with relevant expertise to get involved and help us ensure the Standard is practical, credible, and reflects the realities of this global industry.”
Peter Dawkins, GRI Standards Senior ManagerApplications for the Peer Review Group are open until 23 October 2026.
Existing GRI Sector Standards cover oil and gas, coal, mining, agriculture, aquaculture and fishing. The Food and Beverages Sector Standard – which will apply to all organizations involved in food and drink processing and manufacturing (including tobacco products) – will be the first developed using the new streamlined approach.
The State of Sustainability Reporting research (June 2026) of almost 15,000 listed companies around the world revealed that 43% of food and beverage companies report with GRI, which reflects 70% of sectoral global market capitalization.
Sector Standards are a key part of GRI’s modular system of reporting. Organizations begin with the Universal Standards, then use the applicable Sector Standard(s) to determine material topics, and report on those using relevant Topic Standards.