Reporting basis and criteria non-financial indicators (continued)
Reliability and accuracy of data
Report of the
Report of the
Annual Report 2016
Processes have been established for collection, review and validation of the non-financial data included the reporting, both at local operating
company and global level. Subject matter experts are involved at various levels to validate and challenge the data and process.
HEINEKEN is continuing to work on formulating and applying uniform definitions and instructions for reporting purposes, in order to improve
the accuracy and comparability of data. Where possible, standard calculations are being built into our systems to minimise errors. Despite the
continuous strengthening of our data collection processes and the fact that our operating companies and data owners have reported to the best of
their knowledge, in good faith and in accordance with agreed procedures, it is not possible to ascertain 100% completeness of data contained in our
report. Our operating companies are at differing maturity levels with regards to implementing the various data collection processes. Where we have
any concerns, however, it is highlighted in the report.
HEINEKEN Global Audit is involved in monitoring KPI reporting processes. A yearly risk assessment is performed on all KPIs to determine the year-
end audit approach. For this purpose, Global Audit is tracking the methods for measurement and consolidation, and the developments in terms of
newly acquired operating companies or implementation of systems.
Apart from the annual review of the full reporting process, including monitoring the quality of control procedures at various levels, the data
ownership, the clarity of definition sets, and instructions to the operating companies, Global Audit is involved on a local level to perform
data validation audits for a selection of indicators. For 2016, this included the environmental indicators, supplier code, tax and local sourcing.
Global Audit also checked all text statements in this report, based on materiality.
Deloitte provides limited assurance on the selected indicators as described in detail in the Assurance report of the independent auditor.
We gather data in accordance with guidelines and definitions based on the Global Reporting Initiative (GRI 4.0) Guidelines, unless stated otherwise.
Overall, we aim to align with international standards, and if not available we work with industry partners such as the Beverage Industry and
Environmental Roundtable (BIER), to develop common practices. For some measures in responsible consumption we track the implementation
in accordance to industry agreements (for example, labels on our packaging).
The most important indicators and definitions are listed below:
Specific water consumption Hectolitre water intake per hectolitre volume produced of beer, cider, soft drinks and water. Water intake minus
water exported to third parties
Total water withdrawal19 The total volume of water withdrawn from the following sources:
- Surface water, including water from wetlands, rivers, lakes, and oceans
- Ground water
- Rainwater collected directly and stored by the organisation
- Municipal water supplies or other water utilities
Wastewater quantity19 All wastewater coming from the brewery (m3)
Wastewater treated19 The volume of wastewater treated expressed in m3
Effluent organic load to surface This indicator relates to the pollution load of the effluent going to surface water from our breweries. This excludes
water (kg COD)19 the wastewater which is treated by third parties. COD stands for Chemical Oxygen Demand, which is a measure
for the pollution of water with organic material
Waste water treatment plant Plant removing contaminants from the brewery's wastewater and producing environmentally safe treated
wastewater, before releasing it into the environment
Water stress Refers to the ability, or lack thereof, to meet human and ecological demand for water. Compared to scarcity,
'water stress' is a more inclusive and broader concept. It considers several physical aspects related to water
resources, including water scarcity, but also water quality, environmental flows, and the accessibility of water
Water balancing Redressing the balance in water-stressed areas between the amount of water we source from the watershed
and the amount that isn't returned because it's used in our products, and through evaporation
Water balancing projects Projects that aim to conserve or restore water quantity, quality or biodiversity in the local watershed; and/or
improve access to clean water for the local communities
19 This specific indicator will be disclosed by end of March 2017 in the sustainability section of the Company website.