ESG reporting approach

At Diageo, we are committed to transparent ESG reporting that supports our strategy, drives sustainable progress, and meets the needs of our stakeholders in a rapidly evolving landscape.

To achieve that ambition, we need to make sure we are doing business the right way, from grain to glass. Thinking about the long-term value and impact we create, and the risks and opportunities of our operating environment and business model, ensuring we are proud of what we do at work, at home and in our communities.

Reporting transparently on environmental, social and governance (ESG) issues plays a vital role in delivering our strategy. It helps us to manage ESG risks, seize opportunities and promote sustainable development everywhere we live, work, source and sell.

How we report

Annual Report 2025

Within our Annual Report we present our most material disclosures and describe how our strategy delivers value for our business and our communities, using the International Integrated Reporting Council (IIRC) Framework as a guide.

Annual Report 2025

ESG Reporting Index 2025

Our ESG Reporting Index is where we give additional disclosures in line with the GRI Standards index and the UNGC advanced reporting criteria index, plus our response to the Sustainability Accounting Standards Board (SASB).

ESG Reporting Index 2025

Non-Financial Reporting Boundaries and Methodologies 2025

The Non-Financial Reporting Boundaries and Methodologies outlined here relate to the environmental, social and governance (ESG) disclosures set out in the Annual Report and the ESG Reporting Index.

Non-Financial Reporting Boundaries and Methodologies 2025

Spirit of Progress targets

In addition, we track our non-financial performance internally on a quarterly basis. Our integrated reporting system consolidates cross-functional non-financial performance data at market, regional and global levels, giving senior internal stakeholders a clear view of our performance. This enables us to act early to amplify opportunities and address risks, ensuring we stay on track to deliver our Spirit of Progress targets. Non-financial reporting is a rapidly evolving area, so we are continually evaluating and developing our approach and we actively track emerging ESG frameworks and best practice.

Spirit of Progress targets

Learn more about our Spirit of Progress approach and performance Visit our Reporting Centre to access our current and historical reports

Non-financial assurance

For our independent limited assurance reports please refer to ourAnnual Report and ourESG Reporting Index.

Our aim is to ensure that between our Annual Report, the ESG Reporting Index, the Non-Financial Reporting Boundaries and Methodologies and Diageo.com we provide the information our diverse stakeholders expect and need.

Our Task Force on Climate-related Financial Disclosures (TCFD) reporting

Given the interconnectivity of climate and nature, we have incorporated some of the Taskforce for Nature-related Financial Disclosures (TNFD) into our Taskforce on Climate-related Financial Disclosures (TCFD) reporting. We also have complied our diclosures with the FCA's UK LR6.6.6R (8).

Please see the extracted section of our most recent Annual Report, Responding to climate-related risks, which uses the TCDF reporting framework.