ESG: Focus on the brewing sector

ESG is a key focus for the industry affecting the full length of the investment process, including investment managers, their clients, service providers and investee firms.

National targets, investor focus and regulatory requirements are all driving the focus on creating sustainable industries and driving sustainable investment. 

With new reporting requirements on factors as wide-ranging as wastewater management to human rights, investment managers need to know more about industries and firms they choose to invest their clients’ money in. Is the information readily available?

The purpose of our research is to:

• Identify the availability and accessibility of ESG information within the UK brewery industry 
• Understand if the information published is sufficient to satisfy the reporting requirements required for the Sustainable Finance Disclosure Requirements (SFDR)
• Explore whether the published information readily addresses the common ESG risks inherent in the sector, with reference to the Sustainable Accounting Standards Board (SASB) Materiality Map, and
• Highlight our observations and define recommendations

This research complements the research we completed in 2021 which explored data sources’ limitations in integrating ESG into the investment process.