The SASB Standard for the Restaurants industry (version 2023-12) provides industry-specific guidance to help restaurants identify and disclose important environmental, social and governance (ESG) issues that may affect their financial performance, operational resilience and reputation.

What Are SASB Standards?

SASB Standards help businesses identify and report sustainability-related risks and opportunities that are financially material to investors and other stakeholders.

For restaurants, this includes matters such as:

• Energy management;

• Water management;

• Food and packaging waste;

• Food safety;

• Nutritional content;

• Labour practices; and

• Supply chain management.

The objective is to help investors and other stakeholders understand how these issues may affect a restaurant’s profitability, operating costs, reputation and long-term prospects.

Key Sustainability Topics for Restaurants

Energy Management

Restaurants should track and report:

• Total energy consumed;

• The proportion of energy obtained from the electricity grid; and

• The proportion of energy obtained from renewable sources.

Reducing energy consumption can lower operating costs while also reducing the business’s environmental impact.

Water Management

Restaurants should disclose:

• Total water consumed; and

• Whether their operations are located in areas facing water stress.

Efficient water management can reduce costs and support the sustainability of the communities in which restaurants operate.

Food and Packaging Waste

Restaurants should measure and report:

• The total amount of waste generated;

• The amount of food waste; and

• The proportion of waste diverted from landfills through recycling, composting or other recovery methods.

Reducing food and packaging waste can lower costs, improve operational efficiency and strengthen the restaurant’s brand image.

Food Safety

Food safety disclosures may include:

• The percentage of locations inspected for food safety;

• The results of those inspections;

• Product recalls; and

• Foodborne disease outbreaks, where relevant.

Strong food safety practices help protect customers, build trust and reduce the risk of reputational damage.

Nutritional Content

Restaurants may disclose:

• The proportion of menu items aligned with recognised dietary guidelines; and

• The proportion of revenue generated from those menu items.

This information demonstrates the company’s approach to customer health and wellbeing.

Labour Practices and Supply Chain Management

Restaurants should also focus on:

• Fair treatment of employees;

• Workplace health and safety;

• Responsible sourcing; and

• Supply chain resilience.

Responsible labour and procurement practices can help reduce operational and reputational risks while supporting long-term competitiveness.

Practical Advice for Business Owners

Business owners do not need to wait for a reporting requirement before tracking these matters.

They can begin by:

• Establishing systems to measure key ESG indicators;

• Engaging employees and suppliers in reducing waste and improving efficiency;

• Strengthening food safety and responsible sourcing procedures;

• Using the information to respond to investor and customer expectations; and

• Monitoring potential regulatory developments.

Early adoption can help restaurants build a reputation for transparency and sustainability, identify opportunities to reduce costs and prepare for future reporting expectations.

For restaurants, sustainability reporting is not only about environmental responsibility. It also helps management understand costs, operational risks, customer expectations and long-term business resilience.

餐厅行业 SASB 标准：将 ESG 风险转化为经营洞察

**餐厅行业可持续发展会计准则委员会（SASB）标准（2023-12 版本）**提供行业特定指引，帮助餐厅识别及披露重要的环境、社会及治理（ESG）事项。这些事项可能影响企业的财务表现、经营韧性及品牌声誉。

什么是 SASB 标准？

SASB 标准协助企业识别及报告对投资者及其他利益相关者具有财务重要性的可持续发展风险与机遇。

对于餐厅行业而言，相关议题包括：

• 能源管理；

• 水资源管理；

• 食品及包装废弃物；

• 食品安全；

• 营养内容；

• 劳工实践；以及

• 供应链管理。

其目标是帮助投资者及其他利益相关者了解这些事项如何影响餐厅的盈利能力、经营成本、品牌声誉及长期发展前景。

餐厅行业应关注的主要可持续发展议题

能源管理

餐厅应跟踪及披露：

• 能源总消耗量；

• 来自电网的能源比例；以及

• 来自可再生能源的比例。

降低能源消耗不仅有助于减少经营成本，也能够降低企业对环境的影响。

水资源管理

餐厅应披露：

• 总用水量；以及

• 经营地点是否位于面临水资源紧张的地区。

有效的水资源管理能够减少经营开支，并支持餐厅所在社区的可持续发展。

食品及包装废弃物

餐厅应衡量及报告：

• 产生的废弃物总量；

• 食品废弃物数量；以及

• 通过回收、堆肥或其他资源化方式，避免进入填埋场的废弃物比例。

减少食品及包装浪费，有助于降低成本、提升营运效率，并改善餐厅的品牌形象。

食品安全

食品安全披露可能包括：

• 接受食品安全检查的门店比例；

• 食品安全检查结果；

• 产品召回情况；以及

• 在适用情况下，食源性疾病爆发事件。

健全的食品安全管理有助于保护顾客、建立信任，并降低品牌声誉受损的风险。

营养内容

餐厅可以披露：

• 符合认可饮食指南的菜单选项比例；以及

• 这些菜单选项所产生的收入比例。

相关资料能够体现企业对顾客健康与福祉的重视。

劳工实践与供应链管理

餐厅也应关注：

• 公平对待员工；

• 工作场所健康与安全；

• 负责任采购；以及

• 供应链韧性。

负责任的劳工及采购实践，有助于降低经营及声誉风险，并支持企业的长期竞争力。

给企业经营者的实务建议

企业经营者不必等到相关披露成为强制要求后，才开始跟踪这些事项。

餐厅可以从以下方面着手：

• 建立系统，衡量主要 ESG 指标；

• 动员员工及供应商共同减少浪费、提升效率；

• 加强食品安全及负责任采购流程；

• 运用相关资料回应投资者及顾客的期望；以及

• 持续关注未来可能出现的监管变化。

及早采用相关做法，有助于餐厅建立透明及重视可持续发展的形象，同时识别降低成本的机会，并为未来的报告要求做好准备。

对于餐厅行业而言，可持续发展报告不只是环境责任的问题，也有助于管理层了解成本、经营风险、顾客期望及企业的长期韧性。