Nestlé Disclosure Gap Analysis (2022-2024)
Benchmarking Nestlé’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
Disclosure AreaStatusFramework(s)
Scope 1 & 2 EmissionsCompleteTCFD, GRI, ISSB, CSRD
Scope 3 Emissions (Category Detail)PartialTCFD, ISSB, CSRD
Climate Scenario AnalysisPartialTCFD, ISSB
Double Materiality AssessmentPartialCSRD
Supply Chain Human Rights AuditsPartialGRI, CSRD
Product-Level Environmental ImpactPartialCSRD, GRI
ESG-Financial Linkage (Compensation, Risk)PartialISSB, CSRD
Board ESG OversightCompleteGRI, CSRD
Workforce Diversity MetricsCompleteGRI, CSRD
Water ManagementPartialGRI, CSRD
Biodiversity & Land UsePartialGRI, CSRD
Data Privacy & CybersecurityPartialGRI, CSRD
Community InvestmentPartialGRI, CSRD
TopicCurrent Nestlé DisclosureBest Practice / FrameworkAnalysis & GapSource
Scope 1 & 2 EmissionsAnnual, third-party-verified reporting, with year-over-year progress and renewable energy detail.TCFD, GRI, ISSB, CSRDMeets or exceeds all major framework requirements.Nestlé Climate Transition Plan 2024
Scope 3 Emissions (Category Detail)Aggregate Scope 3 disclosed; some breakdown by category, but not all 15 ISSB/CSRD categories.TCFD, ISSB, CSRDPartial: More granularity (e.g., by purchased goods, logistics, product use) expected under ISSB/CSRD.Nestlé Climate Transition Plan 2024
Climate Scenario AnalysisNarrative on climate risks and opportunities; limited quantitative scenario modeling and financial impact estimates.TCFD, ISSBPartial: TCFD/ISSB expect quantitative scenario analysis and financial impact estimates.Annual Report, Climate Plan 2024
Double Materiality AssessmentMateriality assessment covers financial and some impact topics, but not a formal double materiality matrix.CSRDPartial: CSRD requires explicit double materiality (impact on company and on society/environment).Sustainability Report 2024
Supply Chain Human Rights AuditsSupplier Code of Conduct, audit data, but limited detail on findings/remediation and supply chain decarbonization.GRI, CSRDPartial: Leading frameworks expect more transparency on audit outcomes and corrective actions.Human Rights & Sourcing Report
Product-Level Environmental ImpactSome product-level data (e.g., carbon, water footprints for select brands); not comprehensive.CSRD, GRIPartial: Best practice is full product portfolio disclosure by footprint and impact.Climate Transition Plan 2024
ESG-Financial Linkage (Compensation, Risk)ESG KPIs included in executive compensation; limited quantification of financial impacts.ISSB, CSRDPartial: Best practice is explicit linkage and quantification in filings.Annual Report, Remuneration Policy
Board ESG OversightBoard committee with defined ESG oversight responsibilities; regular reporting on ESG topics.GRI, CSRDComplete: Meets best practice for board ESG governance disclosure.Annual Report, Corporate Governance Report
Workforce Diversity MetricsComprehensive global diversity data, including gender, ethnicity, and inclusion metrics.GRI, CSRDComplete: Meets or exceeds best practice for diversity disclosure.Diversity & Inclusion Report
Water ManagementHigh-level water use data; limited site-level risk and stewardship disclosure.GRI, CSRDPartial: Best practice is site-level water risk, targets, and performance.Climate Transition Plan 2024
Biodiversity & Land UseCommitments and some project data, but limited quantitative impact disclosure.GRI, CSRDPartial: Best practice is disclosure of biodiversity impacts, risks, and mitigation.Sustainability Report 2024
Data Privacy & CybersecurityPrivacy policy and some metrics; limited quantitative risk or incident data.GRI, CSRDPartial: Best practice is quantitative disclosure of privacy/cyber incidents and risk management.Annual Report, Privacy Policy
Community InvestmentDisclosure of charitable giving and community programs; limited impact metrics.GRI, CSRDPartial: Best practice is impact measurement and alignment with SDGs.Community Engagement Report

How to Use This Disclosure Gap Dashboard

  • Click a gap status in the matrix above to highlight related topics below.
  • Use the “Filter by Framework” panel to show/hide topics by reporting standard.
  • Complete = fully meets framework; Partial = some but not all requirements; Missing = not disclosed.
  • Each row summarizes Nestlé's current disclosure, best practice, and where gaps remain versus TCFD, ISSB, CSRD, or GRI.

Nestlé (DGA)