ESG
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Calculation methodology
To PepsiCo:
We aim to follow best practices for sustainability management and aim to be clear and transparent about progress toward our goals. We strive to follow accepted industry calculation methodologies when available to ensure our data is transparent, accurate, complete, relevant and consistent. We publish our methodology to assist investors and other stakeholders when evaluating our performance.
To the World:
There is a growing expectation of companies to adopt responsible business practices and set sustainability goals. Companies demonstrate accountability by reporting progress toward public, quantitative targets. When calculation methodologies for those targets are disclosed, external stakeholders can more easily evaluate corporate sustainability programs.
Approach
Our sustainability goals are aligned with our three pep+ (PepsiCo Positive) pillars: Positive Agriculture, Positive Value Chain and Positive Choices. We measure and report progress against our goals and, more broadly, our pep+ agenda, through a series of target metrics.
In order to accurately and consistently measure this progress, we have defined a clear methodology for calculating each target metric. We believe that transparency is an important driver of trust and accountability with our stakeholders, and in that spirit, we publish a summary of our calculation methodology intended to give a high-level view of the more detailed series of internal governance documents that are maintained by our ESG Data Governance team.
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