Sustainability Reporting
Guidance and Tips
Sustainable Food Trade Association
49 Race Street
New Castle, VA 24127
Phone: 413.624.6678
web: www.sustainablefoodtrade.org
email: info@sustainablefoodtrade.org
twitter: www.twitter.com/sustyfoodtrade
SUSTAINABILITY REPORTING TOOLKIT ....................................................................................................... 3
ANNUAL REPORTING ...............................................................................................................................................................3
GUIDANCE FOR MEASUREMENT & REPORTING ..................................................................................................................4
STEP 1: Reviewing and understanding the different metrics .............................................................................5
STEP 2: Determining what metrics are relevant to your business ...................................................................6
STEP 3: Prioritizing relevant metrics to focus data collection...........................................................................7
STEP 4: Identifying data collection team and data sources ................................................................................7
STEP 5: Establishing timeline for data collection ....................................................................................................7
STEP 6: Developing a data collection system .............................................................................................................8
STEP 7: Setting goals and comparing initial baseline data to ongoing performance ............................8
STEP 8: Expanding and revising metrics and indicators set as needed .........................................................8
STEP 9: Creating and sharing a report .........................................................................................................................8
STEP 10: Learning and improving .................................................................................................................................9
Where to Go for More Information ..................................................................................................................................9
Measurement Tips ................................................................................................................................................................ 10
APPENDIX A: INITIAL BENCHMARKING ...................................................................................................... 13
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Sustainability Reporting Toolkit
Annual Reporting
Companies are looking strategically at how environmental, social, and economic performance
can have a direct impact on the bottom line. Changing markets, regulatory pressure, and
stakeholder influence are driving a change in the way business leaders look at the performance of
their business.
The often used phrase, “You can’t manage what you don’t measure” is especially true when
evaluating your company’s sustainability performance. Without a mechanism to set
sustainability benchmarks it is incredibly difficult to evaluate and prioritize decisions, pursue
innovation, and effectively respond to stakeholder requests and expectations. Effective metrics
can help determine areas within your business operations that need attention. Metrics also
provide a framework to measure success and improvement.
All Full Members of the Sustainable Food Trade Association (SFTA) are signatories of the
Declaration of Sustainability in the Organic Food Trade. By signing the Declaration, companies
commit to measuring and reporting on their practices annually in 11 key areas.
Development of the Metrics
The Sustainable Food Trade Association and the organizations member’s have collaboratively
developed a set of sustainability metrics designed for the organic food and agriculture industry.
SFTA has outlined 11 specific areas of focus for the organic food industry called the
Declarations of Sustainability. These 11 areas represent the backbone to the reporting structure,
and include: Organic, Distribution, Waste, Water, Energy, Climate Change, Packaging, Animal
Care, Labor, Education and Governance. Based upon these, the metrics help a company take a
quantitative and qualitative look at business operations.
The SFTA metrics were developed through extensive research, industry and expert stakeholder
review. SFTA looked at alignment with widely accepted reporting frameworks (i.e. Global
Reporting Initiative, EPA, Greenhouse Gas Protocol, etc.), the most commonly reported on
metrics in the food industry (e.g. researching existing reports within the industry), and contacted
content experts in each of the 11 areas for feedback/additions/subtractions/edits.
SFTA Member Commitment to reporting
SFTA Full Members commit to writing an annual sustainability report using the SFTA
sustainability metrics, 48 of those are core metrics, which are a blend of qualitative
(Management-related) and quantitative (“Impact”) metrics. SFTA members have 18 months
from the date of membership to submit a report and then report annual every year forward.
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Guidance for Measurement & Reporting
The following is in depth step-by-step guidance for undertaking sustainability data collection and
reporting. Depending on your needs and how your business is structured, you will find that your
processes differ.
WE RECOMMEND TAKING AN INCREMENTAL APPROACH TO DATA
COLLECTION
The recommended metrics range from straightforward narratives lists to basic, easily obtainable
data (e.g., electricity from utility bills) and more complex numeric metrics that require additional
calculations and information that may be harder to get (e.g., GHG emissions footprint, waste
stream breakdown).
Collecting and compiling information for all of the relevant reporting items can feel like an
overwhelming task, depending on your current measurement activities, systems and staff
capacity. We suggest taking an incremental approach to data collection and reporting, starting
with SFTA’s core metrics and what's most feasible and important to measure. Based on this you
will continue to add metrics over time.
If you are just beginning your sustainability measurement and reporting efforts, we recommend
starting with core metrics with a focus on descriptive items (phase 1) and progressing toward
descriptive and numeric reporting on all relevant items (phase 3).
 Phase 1 – Complete descriptive (qualitative) items for core metrics and include any
numeric (quantitative) data you are able to obtain for core metrics. Complete any
other relevant descriptive items that you're able to do.
For example: We prioritize purchasing organic ingredients.
We regularly sort trash, recycling and compost
We have 34 employees.
 Phase 2 – Complete all core items, qualitative and quantitative, then the remaining
“Dashboard” metrics. The “Dashboard” is found at the beginning of the Workbook
(explained in the “getting started” section below). Complete all other relevant
descriptive items, and include data for any other relevant numeric items you're able
to do.
For example: Our total ingredient purchasing was 89% by weight this year.
We produced 110 tons of waste this year.
 Phase 3 – Complete all relevant metrics and indicators
For example:
We recycled 60 tons of waste in 2008 of which 30% was polyurethane shrink wrap, 30%
was of paper products (office paper and corrugate), 10% was glass, and 20% was
miscellaneous by weight.
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It may take more than three reporting cycles to reach Phase 3. Aim to reach Phase 2,
reporting on all core items, by your second report, and make continuous improvement
each year to reach Phase 3 as quickly as your capacities and resources allow.
Getting started
The SFTA offers three tools to help your reporting process.
1. The Reporting Guidance document – this is the document you are currently reading
aimed to walk you through the reporting process.
2. The Workbook helps your business input and record data. The excel spreadsheet includes
formulas needed for some calculations. We encourage you to use this spreadsheet and
reporting template to organize your efforts, adapting them as you see fit. Importantly, the
Workbook also includes a “Dashboard”. This is a quick-reference list of statistics around
sustainability metrics, most “Core” metrics but some others. SFTA relies on these for its
annual report. You can find the spreadsheet in the Members Center.
3. The Reporting Template – this document lists all of the metrics, including core metrics.
Measurement process covered in this guide:
1. Review and understanding metrics
2. Selecting relevant metrics
3. Prioritizing metrics to report
4. Identifying data collection team and sources
5. Establishing timeline to complete measurement
6. Developing data collection system and gathering data
7. Establishing a baseline and assessing progress
8. Expanding and revising your metrics set as needed
9. Creating a report
10. Learning and improving
STEP 1: Reviewing and understanding the different metrics
Understanding the metrics
SFTA's metrics set has both qualitative metrics that are indicators or descriptions, and
quantitative metrics that are numeric. Qualitative metrics tend to be easier to report on, as they
involve general policies and practices that may already be in writing, or that one person in the
company can describe without additional research. Quantitative, or numeric, metrics require
some research into internal data systems and records, which may require reaching out to service
providers like utilities or initiating an internal measurement process or system.
The quantitative, or numeric, metrics, differ in their complexity. For instance, TOTAL or
AGREGGATE metrics such as the total amount of waste produced or total percent of products
that are 3rd party certified. Others are more specific, such as the breakdown of waste in terms of
trash to landfill, compost, recyclables by type, etc., or the percentage of products labeled with
individual 3rd party certifications. Look at the metric and understand what is being asked for to
ensure that your answer fits with the request for data.
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Some quantitative metrics are absolute totals, while others are "standardized" or "normalized"
metrics that compare a variable across a common unit of measure such as revenue, production
quantity, facility and farm size, number of employees, etc.
For example:
Total annual waste = X tons
Normalized annual waste per revenue = X tons / X annual revenue.
Absolute totals are important for understanding the real, total impact and associated costs of your
business, while standardized/normalized data allow you to compare performance over time
despite changes in the size of your business. For example, as your business grows, you can
expect to use more resources like energy and thus see the absolute totals rise. However, if you
take steps to conserve energy, you should see improvements in the amount of energy used per
unit of production, as well as better margins for the associated costs.
SFTA's metrics are ordered within each section according to the complexity, and qualitative
metrics are clearly marked as a request for a "narrative description" Quantitative metrics ask for
absolute totals or standardized/normalized data.
Spend some time reviewing the SFTA Workbook and Reporting Template to see how they
metrics are laid out and what is being requested before you start so you have an idea of what
information you are going to be reporting on. In addition your report writing will benefit from
reading other SFTA member reports, especially by businesses that are the same model as your
own. All member reports are available on the member center of the SFTA website.
STEP 2: Determining what metrics are relevant to your business
SFTA's metrics set is designed to be adaptable to businesses across the organic food trade from
farm operations to retail stores. The Tracking Template includes a column as well as a sheet that
shows which operation in the supply chain reports to which metric.
If you business engages in multiple activities, such as growing produce and transporting it to
retailers, metrics for both growers and distributors would apply. Carefully consider if each metric
applies to your type of operation. If it does not you may simply indicate “not applicable” when
reporting.
Determining your scope
It is important to note reporting starts with a focus on the activities that are owned or directly
controlled by your company, then later expanding to account for external activities related to
your business (i.e. activities of your supply chain).
Some SFTA metrics are relevant only to particular business types. For example, some metrics
apply to a farm (e.g., “% of organic acreage”), while others apply to a processor/manufacturer
(e.g.. “% of organic ingredients”). Likewise, some metrics are relevant only to businesses
looking only at direct operations. For example, “farmworker benefits” metric would fall outside
direct operations and control for a manufacturer, but metrics related to “ethical sourcing” would
be relevant for a manufacturer.
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Keep in mind that while some metrics maybe outside your operations they can still be highly
relevant if they are significant for your business or stakeholders. See the next section for more
guidance.
STEP 3: Prioritizing relevant metrics to focus data collection
SFTA recommends taking an incremental approach to data collection and reporting,
understanding that data collection takes time and resources. In your first year or two, you may be
able to obtain data for only some metrics, while providing narratives for the others. To make the
most of your efforts, it helps to prioritize metrics and focus your resources on collecting data for
the areas that are most important to your business, your stakeholders and the environment.
In addition SFTA has helped members by identifying the “core metrics” which are called out in
the reporting template to help focus. Members should prioritize these metrics as this allows for
SFTA to report out as an industry on our impact. As mentioned previously, core metrics are both
qualitative and quantitative. Please note that the “Dashboard” in the Workbook further prioritizes
the remaining quantitative metrics. Focus on them as a second tier of quantitative data gathering.
STEP 4: Identifying data collection team and data sources
This step involves identifying others at your company who will provide data and information for
your report, as well as identifying the data sources such as utility bills, finance and production
records, human resources files, etc. It helps to do this early in the process so everyone involved
knows his or her responsibilities, and is able to provide input in an efficient way.
STEP 5: Establishing timeline for data collection
Each business that joins the SFTA is asked to submit a report within 12-18 months of signing the
Declaration, then annually thereafter.
We recommend that baselines for all metrics be measured on a consistent time fame (i.e.
monthly or by financial period) so that subsequent data can be compared in the same timeframe.
The SFTA Workbook has columns for monthly data collection but your business may align on
the time frame of your choice—monthly, quarterly or annually. You may collect data at different
frequencies for different metrics, depending on the availability of information and what makes
the most sense for your company. For example, energy use data are provided monthly via utility
bills, and typically vary with seasonal weather changes, so monthly collection can help optimize
your management and improvement in this area. Whereas, metrics such as "the percentage of
organics or certified products” fluctuate less often, so quarterly or annual data collection may be
preferred.
Each person responsible for providing information for the report should provide input to
determine the time needed to gather data in their area/s, as well as the ideal frequency of
collection to maximize efficiency, positive teamwork and productive results.
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STEP 6: Developing a data collection system
Develop a data collection system and gather data for initial baseline & ongoing performance
measurement.
SFTA's Workbook provides a basic system for collecting data. Depending on the makeup of your
data collection team, the structure of your business and any other reporting frameworks you use,
you may choose modify this template or incorporate it into an existing system. If multiple
employees are entering data into a template that is shared across the team, ensure that everyone
knows where the most updated, shared copy is kept and enters data on that copy.
The system for your data collection is not just information you gather from your business but
conversions and calculations that you may have to make to arrive at the information you need to
report on. SFTA's Workbook also specifies tools you can use to calculate data as needed, such as
conversion factors for greenhouse gas emissions, weights of waste materials and byproducts,
British Thermal Units (BTUs) of energy, etc.
STEP 7: Setting goals and comparing initial baseline data to
ongoing performance
Goal setting is one of the more challenging steps in writing your report. It is much easier to set
goals after you have gathered your initial data and established a baseline.
To establish goals, consider the business factors that impact each metric, such as the current state
of operations, business size, time of year, supply chain dynamics, etc. For example, if you
haven't implemented any energy, water or waste reduction programs, your goal will be to begin
addressing these areas.
Goals in some cases may not be numeric like a 10% reduction in total energy, but rather a goal to
establish a baseline, or to survey suppliers, or research solar energy for your facility etc.
STEP 8: Expanding and revising metrics and indicators set as
needed
As you collect, develop and fine-tune your data collection systems over time there is an
opportunity to add in more metrics outside of just the core metrics to expand the impact of your
business operations by gathering more information. We also encourage you to begin collecting
data for external activities in your supply and distribution chains. Use the relevance and
prioritization processes above to chart your course.
STEP 9: Creating and sharing a report
SFTA provides a Reporting Template that you can use, which maps directly to the Declaration.
Depending on your business and current measurement priorities, you may want to revise this
template accordingly.
If you already produce an annual Social Responsibility/Sustainability report, or include this
information in your annual report, you can submit that document as is. If your existing report
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does not cover all of the Declaration areas and metrics relevant to your business, please submit
an addendum with that information. Use the Reporting Template for this—just check off what's
in your report and where it can be found and then fill in any additional information as well as
mark any metrics that aren't relevant or that you haven't measured yet accordingly.
Visual Presentation
Reports submitted to SFTA are posted for SFTA members to view in the password protected
member center. Since the reports are not made public outside of SFTA visual design need not be
a concern. If you plan to produce a report for external audiences, look at other external reports
that are listed on SFTA’s public-facing web site.
However using charts, graphs and images to visualize data, outcomes and programs is beneficial
for readers to understand the information being presented in a more comprehensive way. Text
should also be written on a more general level, avoiding jargon and defining technical terms and
acronyms.
STEP 10: Learning and improving
After you've shared your report with SFTA, and communicated with external audiences, invite
feedback and ask peers for guidance on areas where you see challenges. Read SFTA peer
reports to identify best practices and opportunities for your business, and opportunities to help
peers in areas where you are doing well and they are facing challenges. Outside stakeholders can
also provide valuable feedback and a good perspective on your key impacts outside your
business.
Each sustainability report is submitted to SFTA to be reviewed by the Membership Review
Committee as well as SFTA staff. The review is then sent back to you and a call is set up to go
over the comments and feedback for improving the report for next year.
This is an opportunity for your company to look at the work done so far and the direction to
refine or refocus your work and ensure that you are working towards the goals you have set.
Where to Go for More Information
If you would like more detailed information on how to define and compile data for each metrics
we recommend the following resources:
The Global Reporting Initiative Sustainability Reporting Guidelines
http://www.globalreporting.org/
For additional guidance for public reporting check out the article “ The seven phases of
producing a sustainability report.”
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Measurement Tips
1. ORGANIC AND LAND USE
Look at your purchase orders for organic products bought & sold to help with data
collection. In addition build a system where you can input this data throughout the year;
this will help in collecting the data at the end of the year.
2. DISTRIBUTION AND SOURCING
How does your company define local? This will help as you look at where you source.
3. ENERGY USE
Ask your utility for an annual summary of electric use and energy mix of your grid. Ask
your utility for an annual summary of natural gas use.
4. CLIMATE CHANGE AND AIR EMISSIONS
We recommend that you use the World Resources Institute green house gas reporting
guidelines www.ghgprotocol.org
To calculate vehicle emissions use The Mobile Combustion Tool:
http://www.ghgprotocol.org/calculation-tools/all-tools Recorded webinar that demonstrates how to use this tool here (the 4th from the bottom of
the list). https://www.cdproject.net/en-US/Pages/guidance.aspx#webinars
GHG Emissions
We recommend this EPA guidance and calculator to measure and calculate GHG
emissions
EPA Small Business Tools http://www.epa.gov/stateply/smallbiz/footprint.html
EPA Small Business GHG Calculator
http://www.epa.gov/stateply/documents/sgec_tool_v2_9.xls
EMPLOYEE COMMUTING AND BUSINESS TRAVEL
You can survey your employees to get this data and/or estimate based on employee home
address data and # of days worked per year.
5. WATER USE AND QUALITY
Ask your utility for an annual water usage summary. Ask your municipality for an annual
water discharge summary.
6. SOLID WASTE REDUCTION
Ask your waste hauler to report the total tons of waste and recycling picked up. Or count
the number of bins, size, and frequency of pick up.
We recommend these resources to convert volume to weight:
EPA
http://www.epa.gov/epawaste/partnerships/wastewise/pubs/conversions.pdf
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http://www.epa.gov/epawaste/conserve/tools/recmeas/docs/guide_b.pdf
Recycle Maniacs (use conversion factor for single-stream commingle only)
http://www.recyclemaniacs.org/doc/measurement-tracking/conversions.pdf
7. PACKAGING AND MARKETING MATERIALS
It may be useful to assess your packaging by dividing it into the following 3 categories:
-Primary Package -This involves all packaging that is in direct contact with the product.
For example, primary packaging could be soft drink bottles, sweet wrappers or the inner
bag of cereal boxes. Primary packaging performs the dual purpose of protecting the
product and advertising the product for the manufacturer.
-Secondary Package - This is designed to collate primary packaging so that it can be
handled manually. For example, a box containing many soft drinks, or shrink-wrap would
be secondary packaging.
-Tertiary Package -This is used to transport products in large numbers. For example, a
crate or pallet containing many small shrink-wrapped items is tertiary packaging.
8. LABOR
9. ANIMAL CARE
Visit one or more of your livestock or poultry suppliers (milk, eggs, beef, pork, etc.) and
ask yourself whether you would feel comfortable bringing your customers to the facility.
Here is a good reference book: Grandin, Temple. Recommended Animal Handling
Guidelines and Audit Guide. American Meat Institute. 2010.
http://www.animalhandling.org/ht/d/sp/i/26752/pid/26752
Data apply to entities that own or control animals. Certifications for above and entities
that purchase animal products
10. SUSTAINABILITY EDUCATION – INTERNAL & EXTERNAL
11. GOVERNANCE
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Appendices
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Appendix A: Initial Benchmarking
The following questions are intended to help you characterize your sustainability
management activities in each area of SFTA’s Declaration. It is meant to offer a broad,
high-level picture of your current efforts, with basic questions that can be completed
quickly.
It serves to help your company get on the same page and helps SFTA identify areas
where we can offer guidance and assistance, from organizational capacity building,
strategy development and data collection to report development, goal setting and
continuous improvement. Please return to Director of Education at SFTA when
completed, and we'll follow up to identify key areas where we can best support your next
steps.
Gap Analysis and Action Plan
1. Review the questions in the Benchmarking exercise
2. If the answer is NO this means you need to create or gather this information in
order to report out on it.
3. If the answer is YES, note where this information is located and how difficult it
will be to collect it.
4. The answers then create your action plan – either collecting data or researching
how to collect the data.
5. Note that a first year report does not have to include all of the information. SFTA
requires starting with the core metrics.
BENCHMARKING EXERCISE
Organic
 Do you have a program, policy and objectives related to organics and GMOs?
 Do you measure Organic product, ingredients and other items purchased?
 Do you measure Transitional product, ingredients and other items purchased?
 Farms: Do you measure acres and/or production output that are Certified Organic
and/or transitional?
Transportation/Fuel use
 Do you have a program, policy and objectives related to fuel use - covering sourcing,
distribution and company vehicles (if applicable), including fuel type (e.g., petro,
diesel, renewables)?
 Do you measure outbound and/or inbound shipments (miles/and/or fuel) by method
(train, rail, boat, air)?
 Do you have improvement goals and/or activities in this area?
 Processors to Retailers: Do you measure the proportion product sourced by location:
Local, Regional, Domestic, International)
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
All with company vehicles: Do you measure your average fleet MPG and fuel usage,
by fuel type?
Energy Use
 Do you have a program, policy and objectives related to energy use, including
conservation and renewables?
 Do you measure total energy usage, including purchased and generated energy, by
energy type (e.g., coal, natural gas, nuclear, hydro, wind, biomass, solar)?
 Do you generate renewable energy and/or purchase it from the grid?
 Do you have improvement goals and/or activities in this area
Climate change
 Do you have a program, policy and objectives related to greenhouse gas emissions
reduction?
 Do you measure greenhouse gas emissions? If so, for what aspects of your operations,
supply/distribution chains and business/employee travel; and for which types of
emissions (e.g., CO2, Methane, NOx – list all applicable, including black carbon)
 Do you measure emissions for ozone-depleting substances covered under the
Montreal Protocol?
 Do you measure particulate emissions?
Water
 Do you have a program, policy and objectives related to water use and water
pollution prevention?
 Do you measure water use, and if applicable, on-site reuse and recycling of water?
 Do you measure wastewater discharges?
 Do you have improvement goals and/or activities in this area?
Waste Reduction
 Do you have a program, policy and objectives related to waste reduction, for your
operations and products (lifecycle)?
 Do you measure volume of waste, recycling, compost, biomass, etc.?
 Do you have improvement goals and/or activities in this area?
Packaging
 Do you have a program, policy and objectives related to packaging, including
material type and amount, engaging customers/consumers to close the loop?
 Do you measure volume of packaging materials used, proportion of
renewable/recycled/recyclable/reusable/compostable materials and/or product-topackaging ratio?
 Do you have improvement goals and/or activities in this area?
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Labor
 Do you have a program, policy and objectives related to responsible labor practices,
in your workplace and supply chain, including working hours, wages, benefits,
employee satisfaction and representation, health/safety, training and diversity?
 Do you measure workplace practices such as wages vs. living wage benefits,
satisfaction, representation, health/safety, diversity, etc.?
 Do you have guidelines for suppliers regarding fair labor and wage practices? If so,
do these incorporate international frameworks, 3rd party standards and or audits?
 If you source product through 3rd party social standards, do you measure proportion
of product this represents?
 Do you have improvement goals and/or activities in this area?
Animal care
 Do you have a program, policy and objectives related to animal care and the handling
of animal waste products, in your operations and supply chain?
 Farms: Do you measure animal welfare and care factors such as animals per acre,
access to pasture, illnesses and treatment, and waste products?
 Do you operate under humane treatment standards or certifications and/or purchase
products with such standards or certifications?
 Do you have improvement goals and/or activities in this area?
Education
 Do you have a program, policy and objectives related to educating consumers,
customers, business partners, employees and other stakeholders on sustainability?
 Do you use online and/or printed materials, on-pack copy, certifications or other
means for education?
 Do you have improvement goals and/or activities in this area?
Governance
 Do you have a program, policy and objectives related to the governance of your
business and your sustainability program?
 What date would you like to submit your annual SFTA report? (3/31, 6/30, 9/30,
12/31)
 How is your business structured and governed?
 What are your current sustainability focus areas, challenges, needs and opportunities?
 How is your sustainability program structured and governed organizationally? How
do you educate and engage employees and external stakeholders in this process?
 How do you develop sustainability strategy and objectives, implement activities,
assess progress and report on your impact?
 Do you operate donation and/or volunteer programs? If so do you measure these areas
and evaluate results?
 Do you have a code of business conduct for employees, contractors and/or business
partners?
 Do you have improvement goals and/or activities in this area?
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