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ESG Topics A-Z

GRI Material Issues and Boundaries¹


GRI Materials Why It Matters

Approach

Our list of material topics represents the issues that we plan to continue managing, measuring and reporting on. These are the sustainability-related topics that we believe are currently the most relevant to PepsiCo and our stakeholders.

Year-round engagement with diverse stakeholders informs our sustainability reporting and overarching sustainability strategy, as does consideration of key frameworks and industry trends. We publicly report on topics that are priorities for both our business and our key stakeholders.

Progress


In 2017, we completed our most recent formal assessment, defined by the Global Reporting Initiative (GRI) Standards. In late 2018, we conducted a refresh, as we streamlined our sustainability agenda further. This refresh reconfirmed the results of our 2017 assessment, identifying the most significant issues that “reflect an organization’s significant economic, environmental and social impacts; or that substantively influence the assessments and decisions of stakeholders,” as per the GRI definition. Our 2017 Material Topics assessment and late 2018 refresh included a three step process:

GRI Material Issues Identification Prioritization and Validation Process

Through our refresh in 2018, we organized our material topics as follows:

GRI Materials Topics

Stakeholder Engagement

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