||The report should identify stakeholders and explain how the reporting organisation has responded to their reasonable expectations and interests.
||We set out who our key stakeholders are, explain how we have engaged them this year and identify key areas of the report that address their areas of interest (see engaging stakeholders. This year we interviewed 40 external stakeholders to gather their views on Diageo’s approach to sustainability and responsibility.
||The report should cover topics and indicators that:
- Reflect the organisation’s significant economic, environmental, and social impacts
- Would substantively influence the assessments and decisions of stakeholders.
|This year we expanded our analysis of material issues through internal and external stakeholder engagement and additional research. We prioritised issues by assessing both stakeholder and business interests. Our aim is to report fully on issues deemed highly material and to explain our approach to those deemed of medium materiality. See Sustainability & Responsibility Strategy.
||The report should present the organisation’s performance in the wider context of sustainability.
||Where appropriate, we give the context for each impact area at the start of each section, and, where possible, explain the local impact of our operations, for example highlighting our impact on water in water-stressed areas.
||Coverage of the material topics and indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts, and enable stakeholders to assess the reporting organisation’s performance in the reporting period.
||Our coverage of material topics is explained in the scope and boundaries section.
||The report should reflect positive and negative aspects of the organisation’s performance to enable a reasoned assessment of overall performance.
||We report against stretching targets and against GRI indicators, whether or not our performance has been strong. This gives a balanced view of our impacts, which have been defined taking into account the views of a range of stakeholders.
||Issues and information should be selected, compiled, and reported consistently.
||We continue to report against GRI as well as targets disclosed in prior years to ensure that readers can compare this year’s performance with that of previous years.
||The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organisation’s performance.
||We explain our methodology for calculating performance against targets (see reporting methodologies). KPMG has provided limited assurance for water usage, carbon emissions, biochemical oxygen demand (BOD), and waste to landfill data disclosed in this report where marked with the symbol +.
||Reporting should occur on a regular schedule and information should be made available in time for stakeholders to make informed decisions.
||This report is published with our annual report every year. The data in both reports reflect performance in the year ended 30 June 2013.
||Information should be made available in a manner that is understandable and accessible to stakeholders using the report.
||We aim to make our report easy to understand for a wide audience. Wherever possible, we define terminology and use visuals to make our messages clear. For example, we have a visual introduction on the homepage of the report website, and an interactive map summarising information about the company, called ‘at a glance’.
||Information and processes used in the preparation of the report should be gathered, recorded, compiled, analysed, and disclosed in a way that could be subject to examination and that establishes the quality and materiality of the information.
||KPMG has assured three aspects of our report, determined as being highly material for the success of our business and Sustainability & Responsibility Strategy:
- Diageo’s alignment with the GRI principles of materiality and stakeholder inclusiveness during the development of the Sustainability & Responsibility Strategy at central level
- Reliability of environmental performance data for 2013 (carbon emissions, water usage, biochemical oxygen demand (BOD) and waste to landfill) where marked with the symbol +
- Diageo’s self-declared GRI application level.