Our Food Waste recalculation policy

Our Food Waste recalculation policy

Last updated 30/6/2021

Tesco uses 2016/17 as the food waste base year. In order to accurately track progress towards our food waste reduction targets, we will adjust our base year food waste inventory to account for significant changes, described below, if the changes drive an increase/decrease in food waste of greater than 5%. We may also choose to recalculate our baseline for changes less than 5%, especially when structural changes occur.

Structural changes

Structural changes include acquisitions, divestures or mergers of businesses or facilities that existed during 2016/17. For example, we no longer report on food waste from our businesses in Asia and Poland following their sale and we have adjusted the baseline to reflect this.

Methodology changes

Methodology changes include updated definitions of food waste intensity, improved data access or updated calculation methods or protocols. Food waste intensity updates – we conform to the World Resources Institute Food Loss and Waste Accounting and Reporting Standard, aligned with the Food Surplus and Waste Measurement and Reporting UK guidelines.

Other changes

In addition to structural and methodology changes, we will recalculate our food waste for the following:

  • Discovery of a significant error, or a number of cumulative errors.
  • Change in our organisational boundary – e.g. if Tesco changed from using an operational control approach to calculate our food waste to a financial control approach.
  • Change in our operational boundary – e.g. the inclusion of an additional food product category or stage in the value chain

When do we adjust our baseline?

At the end of each financial year because it is at this point that we:

  • identify any changes described above that have occurred in the reporting period which may require us to recalculate our base year.
  • publicly restate our baseline when we report the latest food waste intensity for the previous financial year.