FLW Standard Requirement 2: Account for and report the physical amount of FLW expressed as weight (see Chapter 7).
CGF guidance: When normalising the weight of FLW (in accordance with the Resolution) to per unit of food sales (in constant currency). We recommend food sales values be based on retail sales value.
FLW Standard Requirement 3: Define and report on the scope of the FLW inventory (see Chapter 6).
Report the timeframe for which the inventory results are being reported (including starting and ending date).
CGF guidance: A 12-month timeframe is recommended. Calendar or fiscal year is acceptable.
b. Material type
Account for and report the material type(s) included in the FLW.
CGF guidance: Members should mention which of these two is included in the inventory:
Food only OR
Food and inedible parts
Although not required in the Resolution, a company quantifying food and inedible parts may nonetheless choose to separate the data by each material type (i.e., food separate from associated inedible parts).
Account for and report the destinations included in the FLW inventory (i.e. where material removed from the food supply chain is directed). If the destination is unknown, then report the initial path(s) at a minimum. Report the boundary of the FLW inventory in terms of the food category, lifestyle stage, geography, and organisation (including the sources used to classify them).
CGF guidance: The following destinations are included in the Resolution (disposal only):
Controlled combustion without energy recovery (incineration)
Sewer/wastewater treatment (draining)
FLW to controlled combustion facilities with energy recovery is not included in this scope. A company may choose to record the amount of FLW separately for each of these destinations.
Report the boundary of the FLW inventory in terms of the food category, lifestyle stage, geography, and organisation (including the sources used to classify them).
1. Food category: Identify categories included using the CPC Ver2.1 classification system.
For example, a bread manufacturer may report “CPC Ver2.1 Class 2349 (bread and other baker’s wares)”.
State if any significant categories are excluded. For example, if a company chooses not to include water packaged explicitly for the purpose of drinking, it should note so (relevant code is CPC V2.1, Class 2441)
2. Life-Cycle Stage: Report direct operations.
Companies should clearly state which parts of their direct operations they are including. For example, manufacturers should note if including only production facilities, or also warehouse/distribution centre operations.
Although the definition of this boundary is at each company’s discretion, some retailers consider that once the product is within their respective business (i.e., facilities they own) it is within their own operations]. However, retailers should not include as “disposal” products returned to the manufacturer.
Each company can identify direct operations details included using appropriate ISIC codes.
3. Geography: Companies can use UN country codes to identify locations included in the inventory.
4. Organisation: Companies can identify number and type of units.
FLW Standard Requirement 8: If tracking the amount of FLW and/or setting a FLW reduction target (see Chapter 14)
CGF guidance: Select a base year, identify the scope of the target, and recalculate base FLW inventory when necessary. The reduction target for CGF members is set out by the Resolution. The base year should be set as 2016.
The CGF recommends members publicly report on the baseline measurement, as well as monitor and publicly report on progress on a regular basis.
An Inventory Reporting Template is available through the FLW Protocol which helps users record and report the results of inventories conducted using the FLW Standard. Please note that this is a general template and has not been created specifically for CGF members. To learn more and/or download the template, please visit the following page: http://flwprotocol.org/tools-resources/sample-reporting-template/.