Measuring food loss and waste (FLW) is a complex issue; agreed protocols may be in place but not the systems and metrics to enable full disclosure. In the absence of reporting regulations, it is difficult to assess practices adopted, metrics used, and improvements made. This means that there is a jointness problem between ESG objectives and accounting.

In a new study, yet to be published, Professor Lisa Jack and her co-authors compare the current state of play for the ten largest food retail companies in UK and in Europe through an investigation of FLW disclosures over a five-year period.

Findings suggest that there has been an acceleration in reporting in line with company policies and industry protocols. However, transparency is lacking. They observe varying disclosure levels and measures with some companies changing their targets, metrics and baselines. They also find evidence of inconsistencies and inaccuracies within statements.

Ahead of publication, the authors were keen to discuss the findings with the ECR Food Waste working group, taking questions and comments from the group that could help shape the final published paper.