Introduction and Overview Chapter 1:
Successfully withdrawn following a commitment from the company to publish a sustainability report by December 1, Panera will conduct a materiality assessment in in order to identify and prioritize issues that are material to the company.
Managing and reporting environmental, social and governance ESG business practices helps companies compete in a global business environment characterized by finite natural resources, changing legislation, and heightened public expectations.
Reporting allows companies to publicize and gain strategic value from existing sustainability efforts and identify emerging risks and opportunities.
ESG issues can pose significant risks to business, and without proper disclosure, stakeholders and analysts cannot ascertain whether the company is managing its ESG exposure.
The link between strong sustainability management and value creation is increasingly evident. The majority of large corporations also recognize the value of sustainability reporting.
Industry peerslike Darden Restaurants, Dunkin Brands, and Starbucks have identified relevant ESG factors and address them through sustainability reports. In contrast, Panera does not report details on its sustainability efforts. The report should include objective quantitative indicators and goals relating to each issue where feasible, be prepared at a reasonable cost, omit proprietary information, and be made available to shareholders by October The report should address relevant policies, practices, metrics and goals on topics such as: The GRI is an international organization developed with representatives from business, environmental, human rights and labor communities.
The Guidelines cover environmental impacts, labor practices, human rights, product responsibility, and community impacts. The Guidelines provide a flexible reporting system which allows the omission of content irrelevant to company operations.
The EFI is a collaborative effort of retailers, workers and growers focused on reducing risks in food supply chains. Its standard was adapted to reduce duplication of other industry-leading certifications and has attracted Costco and Bon Appetit as project partners.
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