Food and Beverage standard setting

Introduction

As described elsewhere, EFRAG is tasked to develop a set of sector-specific draft ESRS over multiple years. On this page, stakeholders can find information related to the development of ESRS for Food and Beverages sector. 

About the sector

The Food & Beverage sector includes the manufacturing, processing and distribution of products from agriculture and farming. This includes food, beverages, pet food, feed for animals, and the production of various intermediate products that are not directly food products. The sector also includes undertakings that process and package foods for retail consumer consumption. They may partake in syrup manufacturing, marketing, bottling operations, and distribution. In addition, undertakings may also produce alcoholic beverages and brew, distill, manufacture and distribute various alcoholic beverages, including beer, wine, and liquor.

The sector is organized by activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds and other food products. It does not include the preparation of meals for immediate consumption, such as in restaurants, which is covered in the ESRS Food and Beverage Services standard. 

This sector includes the following activities in accordance to the NACE code classification: 

• C.10.11 Processing and preserving of meat, except of poultry meat C.10.12 Processing and preserving of poultry meat 
• C.10.13 Production of meat and poultry meat products 
• C.10.20 Processing and preserving of fish, crustaceans and molluscs C.10.31 Processing and preserving of potatoes 
• C.10.32 Manufacture of fruit and vegetable juice 
• C.10.39 Other processing and preserving of fruit and vegetables C.10.41 Manufacture of oils and fats 
• C.10.42 Manufacture of margarine and similar edible fats 
• C.10.51 Manufacture of diary products C.10.52 Manufacture of ice cream and other edible ice 
• C.10.61 Manufacture of grain mill products 
• C.10.62 Manufacture of starches and starch products 
• C.10.71 Manufacture of bread, manufacture of fresh pastry goods and cakes 
• C.10.72 Manufacture of rusks,biscuits, preserved pastries and cakes C.10.73 Manufacture of farinaceous products 
• C.10.81 Manufacture of sugar 
• C.10.82 Manufacture of cocoa, chocolate and sugar confectionery 
• C.10.83 Processing of tea and coffee 
• C.10.84 Manufacture of condiments and seasonings 
• C.10.85 Manufacture of prepared meals and dishes 
• C.10.86 Manufacture of homogenised food preparations and dietetic food 
• C.10.89 Manufacture of other food products n.e.c. 
• C.10.91 Manufacture of prepared feeds for farm animals 
• C.10.92 Manufacture of prepared pet foods 
• C.11.01 Distilling, rectifying and blending of spirits 
• C.11.02 Manufacture of wine from grape 
• C.11.03 Manufacture of cider and other fruit fermented beverages C.11.04 Manufacture of other non-distilled fermented beverages C.11.05 Manufacture of beer 
• C.11.06 Manufacture of malt 
• C.11.07 Manufacture of soft drinks and bottled waters. 
  

The information presented on this website is a part of ongoing standard development process carried out by EFRAG. Consequently, this content does not represent the official views of EFRAG or any individual member of the EFRAG SRB or EFRAG SR TEG. The final versions of the standards will differ, as it will reflect the completion of the technical discussions that will take place in the future.

Currently no meetings with EFRAG SRB or SR TEG have been scheduled on this topic. 

If you have any questions on the implementation of the sector agnostic standards please log your question using this link.