Nestlé Disclosure Gap Analysis (2022-2024)
Benchmarking Nestlé’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
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| Disclosure Area | Status | Framework(s) |
|---|---|---|
| Scope 1 & 2 Emissions | Complete | TCFD, GRI, ISSB, CSRD |
| Scope 3 Emissions (Category Detail) | Partial | TCFD, ISSB, CSRD |
| Climate Scenario Analysis | Partial | TCFD, ISSB |
| Double Materiality Assessment | Partial | CSRD |
| Supply Chain Human Rights Audits | Partial | GRI, CSRD |
| Product-Level Environmental Impact | Partial | CSRD, GRI |
| ESG-Financial Linkage (Compensation, Risk) | Partial | ISSB, CSRD |
| Board ESG Oversight | Complete | GRI, CSRD |
| Workforce Diversity Metrics | Complete | GRI, CSRD |
| Water Management | Partial | GRI, CSRD |
| Biodiversity & Land Use | Partial | GRI, CSRD |
| Data Privacy & Cybersecurity | Partial | GRI, CSRD |
| Community Investment | Partial | GRI, CSRD |
| Topic | Current Nestlé Disclosure | Best Practice / Framework | Analysis & Gap | Source |
|---|---|---|---|---|
| Scope 1 & 2 Emissions | Annual, third-party-verified reporting, with year-over-year progress and renewable energy detail. | TCFD, GRI, ISSB, CSRD | Meets 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, CSRD | Partial: More granularity (e.g., by purchased goods, logistics, product use) expected under ISSB/CSRD. | Nestlé Climate Transition Plan 2024 |
| Climate Scenario Analysis | Narrative on climate risks and opportunities; limited quantitative scenario modeling and financial impact estimates. | TCFD, ISSB | Partial: TCFD/ISSB expect quantitative scenario analysis and financial impact estimates. | Annual Report, Climate Plan 2024 |
| Double Materiality Assessment | Materiality assessment covers financial and some impact topics, but not a formal double materiality matrix. | CSRD | Partial: CSRD requires explicit double materiality (impact on company and on society/environment). | Sustainability Report 2024 |
| Supply Chain Human Rights Audits | Supplier Code of Conduct, audit data, but limited detail on findings/remediation and supply chain decarbonization. | GRI, CSRD | Partial: Leading frameworks expect more transparency on audit outcomes and corrective actions. | Human Rights & Sourcing Report |
| Product-Level Environmental Impact | Some product-level data (e.g., carbon, water footprints for select brands); not comprehensive. | CSRD, GRI | Partial: 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, CSRD | Partial: Best practice is explicit linkage and quantification in filings. | Annual Report, Remuneration Policy |
| Board ESG Oversight | Board committee with defined ESG oversight responsibilities; regular reporting on ESG topics. | GRI, CSRD | Complete: Meets best practice for board ESG governance disclosure. | Annual Report, Corporate Governance Report |
| Workforce Diversity Metrics | Comprehensive global diversity data, including gender, ethnicity, and inclusion metrics. | GRI, CSRD | Complete: Meets or exceeds best practice for diversity disclosure. | Diversity & Inclusion Report |
| Water Management | High-level water use data; limited site-level risk and stewardship disclosure. | GRI, CSRD | Partial: Best practice is site-level water risk, targets, and performance. | Climate Transition Plan 2024 |
| Biodiversity & Land Use | Commitments and some project data, but limited quantitative impact disclosure. | GRI, CSRD | Partial: Best practice is disclosure of biodiversity impacts, risks, and mitigation. | Sustainability Report 2024 |
| Data Privacy & Cybersecurity | Privacy policy and some metrics; limited quantitative risk or incident data. | GRI, CSRD | Partial: Best practice is quantitative disclosure of privacy/cyber incidents and risk management. | Annual Report, Privacy Policy |
| Community Investment | Disclosure of charitable giving and community programs; limited impact metrics. | GRI, CSRD | Partial: 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.