Harmonizing Indicator Tool Case Study: Kellogg's

The company's competitiveness relies on access to high-cost, low-cost ingredients, and energy. Kellogg defines materiality as the financially relevant impacts of the environment and society on the food industry, supply chain, and energy. Kellogg utilizes reporting guidelines set by the Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI). The company also aligns its Environmental, Social, Governance (ESG) commitments and reporting with the United Nations Global Compact (UNGC). The company's ESG commitments focus on addressing climate change, food security, and human well-being. Kellogg's Better Days online platform addresses climate, human well-being, and food security. The company monitors, evaluates, and mitigates climate risks that may impact the cost or availability of raw materials, manufacturing, or product manufacturing. Kellogg also monitors and evaluates negative financial impacts arising from regulatory requirements related to fossil fuel emissions. The company's ESG reporting framework is based on the Sustainability Accounting Standards Board (SASB] and Climate Disclosure Standards Board (2019). The framework focuses on materiality, which is defined as the financially relevant impacts of the environment and society on the food industry, supply chain, and energy. Kellogg's ESG commitments and reporting align with the United Nations Global Compact (UNGC) and the Global Reporting Initiative (GRI). Kellogg's Better Days online platform addresses climate change, food security, and human well-being. The company's ESG reporting framework is based on the Sustainability Accounting Standards Board (SASB) and Climate Disclosure Standards Board (2019). The framework focuses on materiality, which is defined as the financially relevant impacts of the environment and society on the food industry, supply chain, and energy.