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Reporting basis of non-financial indicators
This section provides an overview of the reporting scope, key definitions
and measurement principles related to our Brew a Better World 2030 KPIs.
Indicators in scope
Reporting period
Entities in scope of reporting
Risk management
Reliability and accuracy of data
Definitions per indicator
Brew a Better World 2030 Strategy
Environmental
Social
Responsible
Disclosures
Introduction Context
Foundation
Introduction
Reporting basis of non-financial indicators
The content of this report is related to the Key Performance Indicators (‘KPI’s) directly linked to our
Brew a Better World (BaBW) strategy and 2030 goals.
Sustainability
Review
Other
Information
Financial
Statements
Report
of the
Supervisory
Board
Report
of the
Executive
Board
The non-financial indicators in this report cover the performance of all HEINEKEN consolidated entities
from 1 January 2023 up to and including 31 December 2023, unless otherwise stated. The scope of
entities included is equal to the basis of consolidation as per our financial statements, unless otherwise
stated. Refer to note 5 General accounting policies sub (a) of the financial statements for the
consolidation principles and note 13.4 for the list of our significant subsidiaries.
New acquisitions are included in the consolidated reporting from the first full calendar year after
acquisition. In 2023, HEINEKEN acquired NBL and Distell and disposed Russia and Vrumona (refer to
note 10.1 Acquisitions and disposals of subsidiaries and non-controlling interests and note 10.2 Assets
or disposal groups classified as held for sale). The results of NBL and Distell will be included as of next
reporting year (2024). The results of Russia and Vrumona are included until the date of disposal (24
August and 29 September 2023 respectively).
Deviations from the reporting scope depend on the nature of each indicator and exceptions and
limitations are explained per each indicator below. Units (countries, sites, suppliers, brands, etc.) which,
for specific reasons, received formal derogations for compliance are excluded from the indicator
reporting scope.
As a part of the HEINEKEN Risk management process, we assess the main risks that could hinder
HEINEKEN in achieving its strategy and business objectives. This process includes identifying
Environmental, Social and Governance (ESG) risks. These main risks are included in this report
(see the Risk Management section).
The tables below provide more information on definitions, scope, measurement criteria and reporting
assumptions per reported indicator.
We have processes governing the collection, review and validation of non-financial data included in this report at
both local operating company and global level. We apply uniform definitions and instructions for reporting
purposes to improve the accuracy and comparability of data. Where possible, standard or automated calculations
and validity checks are built into systems to minimise errors. We are continuously strengthening our data collection
processes and underlying controls.
Our operating companies and data owners report fairly and in accordance with agreed procedures and
instructions. However, it is not possible to ascertain full completeness and accuracy of data contained in our report.
Operating companies are at different stages of maturity with regards to data collection and reporting processes.
HEINEKEN’s internal audit function, Global Audit, is involved in the annual review of the non-financial reporting
process, including the quality of control processes at various levels and data ownership. Deloitte provides limited
assurance on the 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
Standards) Guidelines, unless stated otherwise. We aim to align with international standards (WEF Common
Metrics, TCFD, CSRD, etc.), and, if not available, we work with industry partners such as the Beverage Industry and
Environmental Roundtable (BIER) to develop common practices.
‘Production site’ is used in various KPIs and refers to breweries, cider plants, soft drink plants, malteries, water plants
and combinations of these at which malt, beer, cider, soft drinks, water or wine are produced. Production sites are
only included when these are part of a consolidated entity.
Heineken
N.V.
Annual
Report
2023
