3. There is little merit in replicating existing collations on corporate, facility, or supply chain energy and water consumption, and emissions and waste generation. These are well accommodated by the Carbon Disclosure Project (CDP) and other schemes. Ideally, a strategy and execution focused framework should complement resource-based reporting frameworks, allowing them to be interpreted in the context of supply chain processes, throughputs and outcomes – linking resource consumption to business activities down to the facility, process and product levels.
4. Given the highly contrasting nature of resource consumption, packaging, manufacturing processes and a whole host of other factors, a statistical transformation that allows for performance data to be standardised should be developed, enabling intersector and other comparisons. This is even more significant for materials conversion yields or resource consumption rates, which are the core focus of existing rankings mentioned above.