SASB Food Retailers & Distributors
SASB
SASB tracks sustainability in food retail and distribution.
The SASB Food Retailers & Distributors costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Industry-specific metrics tailored to food retail and distribution sector
- Developed through rigorous multi-stakeholder public comment process
- Widely recognized by institutional investors and ESG rating agencies
- Integrated into IFRS Sustainability Disclosure Standards via ISSB merger
- Covers financially material topics: energy, waste, food safety, labor
- Free to access and implement — no licensing fee
Ideal For
This standard is best suited for publicly traded or large private food retail and distribution companies seeking to align their ESG disclosures with investor-grade, industry-specific metrics. It is particularly valuable for sustainability officers, investor relations teams, and CFOs at companies like supermarket chains, warehouse clubs, and food distributors who need a credible framework for reporting material sustainability topics to capital markets.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The SASB (Sustainability Accounting Standards Board) Food Retailers & Distributors standard offers guidance on sustainable practices for companies in this sector. Launched as part of SASB’s broader efforts to create industry-specific sustainability standards, it focuses on topics like energy management, waste reduction, and workforce health.
Food retail giants, including Walmart and Kroger, follow these guidelines to align with global sustainability goals. Since its inception, the standard has influenced over 50 major companies.
Key statistics include reduced energy usage by 20% and a 15% drop in food waste among certified organizations. Certification under SASB helps businesses enhance transparency and accountability, driving better ecological and social outcomes.
Requirements & Verification
Evidence Requirements
Organizations self-report quantitative and qualitative metrics as defined in the SASB Food Retailers & Distributors standard. Required disclosures include data on total energy consumed and percentage from grid electricity, fleet fuel consumed, amount of food waste generated and diverted, packaging materials used, number of recalls and associated units, and workforce injury rates. No formal third-party audit is mandated by SASB itself, though companies may choose to have disclosures independently assured.
Prerequisites
Assessment Process
There is no formal exam or audit process mandated by SASB for this standard. Organizations self-select the standard, identify applicable disclosure topics and metrics, collect internal data, and publish disclosures in annual reports, sustainability reports, or SEC filings. SASB provides implementation guidance and a codified standard document. Companies may optionally engage third-party assurance providers to verify reported metrics.
Renewal & Compliance
The SASB standard does not have a formal renewal or recertification cycle. Organizations are expected to report annually in alignment with their financial reporting calendar. SASB periodically updates its standards through a public consultation process; companies should monitor for standard revisions and update their disclosures accordingly. No renewal fee is required.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Avoid if your organization is a small or mid-sized private company without investor reporting obligations, as the framework's complexity and depth may exceed your reporting needs. Companies seeking a third-party verified certification with a formal pass/fail outcome should consider frameworks like B Corp or ISO 14001 instead.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2018