Scoring attributes, definitions, scoring delineation and illustrative ESG-Nutrition metric examples used in the present investigation
| Scoring attribute and definition | Scoring delineation and examples | ||
| 1 | 2 | 3 | |
| Materiality: validity and relevance for evaluating impacts on consumers nutrition and health through ascribed ESG-Nutrition domain* | Not valid or relevant Example: Company has a target for, and reports on, a % shift in protein procurement or sales that comes from animal vs plant-based protein sources | Limited validity or relevance Example: Has the company committed to removing or reducing the number of less healthy items from at least one prominent location (eg, store entrances, aisle ends, checkouts, etc, and their online equivalents)? | Highly valid and relevant Example: Assessment of the overall healthiness of the product portfolio, measured as the sales-weighted mean HSR score: (value between 0 and 100) |
| Objectivity: extent to which subjective decisions are required for reporting and scoring, as well as the clarity of guidance for reporting | Many substantial subjective decisions required Example: Has the company committed to using other shelf/in-store (and online equivalents) labelling to identify less healthy products and/or healthy products? | At least one substantial, or several moderate, subjective decisions required Example: Does the company have a policy to limit their in-store promotion of unhealthy products? | No substantial subjective decisions required Example: Revenue from zero-calorie and low-calorie, no-added-sugar and artificially sweetened beverages |
| Alignment: references specific, existing international or national frameworks, standards or codes | No reference Example: Does the company have a clear strategy, and one or more quantitative targets, to specifically improve the affordability of healthy products? | Broad reference Example: Percentage of meal options consistent with national dietary guidelines, and revenue from these options | Specific references to targets or guidelines Example: Does the company’s policy position support WHO’s position on product reformulation in relation to nutrients of concern, as articulated in the Global Action Plan for the Prevention and Control of NCDs 2013–2020? |
| Activity: What aspect of business operations are measured? | General commitments Example: Does the company commit not to sponsor materials, people or activities popular with children and/or adults except in conjunction with healthy products/products low in sugar/calories/salt/fat? | Processes, strategies or targets Example: Does the company fortify only products of high underlying nutritional quality, that is, meeting certain nutrition criteria? | Outputs, sales or impacts on key stakeholders Example: Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labelling |
| Resolution: type of data reported | Binary or categorical Example: Does the accountability arrangement for implementing the company’s nutrition strategy and/or programme explicitly cover: The company’s commercial strategy/programme for improving the affordability and availability of its healthy products? | Detailed description Example: Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements | Quantitative Example: In what percentage of relevant markets has the company rolled out its full Front-Of-Pack labelling commitments, that is, all products (95% or more) in those markets are labelled according to the commitments? |
| Verifiability: source of data for reporting/scoring | Not clearly available from private or public sources Example: Percentage of advertising impressions (1) made on children and (2) made on children promoting products that met dietary guidelines | Commonly available from private sources, or can be aggregated from public sources with substantial effort Example: What progress has the company made in achieving its saturated fats target? | Readily available from public sources Example: Does the company publicly state that its approach to formulation or reformulating products is aligned to (inter)national (or regional, eg, EU) dietary guidelines? |
*See online supplemental text S1 for what a material metric for each ESG-Nutrition domains.
ESG, environmental, social and governance; EU, European Union; HSR, Health Star Rating; NCD, non-communicable diseases.