Mapping our ESG disclosures

Our ESG Performance Data Book provides a consolidated overview of BAT's non-financial performance, all relevant reporting indexes and frameworks, as well as outline the approach and scope used for data collection and assurance.

See below to download as a PDF
 ESG Performance Data Book 2023 (4.1 mb) 

To download our indexes and frameworks separately, please refer to the PDFs below.

Global Reporting Initiative

Our reporting against the Global Reporting Initiative (GRI) standards highlights 11 material topics, reflecting BAT’s most significant economic, environmental and social impacts, or those that substantively influence the assessments and decisions of stakeholders.

See our
 2023 GRI Index (2.0 mb) 

Sustainable Accounting Standards Board

Our sustainability reporting suite in 2019 marked the first time BAT reported to the Sustainable Accounting Standards Board (SASB) framework against both the Tobacco and Agricultural Production Standards.

The SASB framework helps businesses identify, manage and report on financial aspects of sustainability consistently and transparently.

See our
 2023 Sustainable Accounting Standards Board (SASB) Index (2.0 mb) 

Sustainable Finance Disclosure Regulation (SFDR)

To anticipate upcoming EU regulatory changes, in 2022 we started our alignment to SFDR Principal Adverse Indicators (PAI) in an effort to disclose any negative effects that investment decisions or advice could have on sustainability factors.

See our
 2023 SFDR PAI Index (2.0 mb) 

Taskforce on Climate-related Financial Disclosures

Our sustainability reporting suite in 2021, marked the first time BAT reported against TCFD and reinforced our commitment to transparency and ongoing improvement of ESG reporting by including disclosures on our climate-related performance and strategies in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Many of the disclosures appear in our CDP Climate responses due to alignment between the frameworks.

See our 2023 Taskforce on Climate-related Financial Disclosures at pages 102-116 of our  BAT Combined Annual and Sustainability Report 2023 (8.0 mb)  .

Taskforce on Nature-related Financial Disclosures

Our Group-wide Double Materiality Assessment highlights the importance of biodiversity and ecosystems. As a result, BAT has signed up to be an inaugural Early Adopter of the Taskforce on Nature-related Financial Disclosures (TNFD) recommendations. Below is a summary of our current progress towards certain of the recommended TNFD disclosures that we consider the most relevant at this stage. We will continue to build on the below and develop how we disclose nature-related information as an Early Adopter.

See our approach to the Taskforce on Nature-related Financial Disclosures at pages 117-118 of our  BAT Combined Annual and Sustainability Report 2023 (8.0 mb)  .