Data

Work-related fatalities (n.)*

	2020	2021	2022	2023	2024
Employees	2	2	1	2	1∆
Contractors	1	0	3	1	5∆

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	403	346	353	347	392∆
Employee rate	0.42%	0.38%	0.36%	0.35%	0.38%∆
Contractors	48	42	41	74	89∆
Contractor rate	0.18%	0.17%	0.14%	0.32%	0.34%∆

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost time injuries - on-site by location (n.)

	2020	2021	2022	2023	2024
LTIs onsite employees
United Kingdom	84	79	84	93	117
Europe and Africa	244	174	176	162	164
The Americas	10	10	12	11	27
Asia Pacific	65	83	81	81	84
Total	403	346	353	347	392
LTIs onsite contractors
United Kingdom	16	15	13	20	16
Europe and Africa	22	18	24	46	64
The Americas	1	1	1	5	2
Asia Pacific	9	8	3	3	7
Total	48	42	41	74	89
LTIs onsite Total
United Kingdom	100	94	97	113	133
Europe and Africa	266	192	200	208	228
The Americas	11	11	13	16	29
Asia Pacific	74	91	84	84	91
Total	451	388	394	421	481

Lost time injuries - on-site by segment (n./%)

	2020	2021	2022	2023	2024
Retail
Employees	212	180	183	161	192
Employee rate	0.51%	0.50%	0.40%	0.34%	0.37%
Contractors	19	13	20	36	39
Contractor rate	0.57%	0.57%	0.65%	1.16%	1.21%
Grocery
Employees	106	109	106	121	119
Employee rate	0.79%	0.81%	0.93%	0.90%	1%
Contractors	11	11	6	3	13
Contractor rate	0.12%	0.17%	0.24%	0.12%	0.43%
Ingredients
Employees	12	11	8	7	15
Employee rate	0.20%	0.19%	0.13%	0.12%	0.26%
Contractors	4	2	3	8	4
Contractor rate	0.23%	0.11%	0.15%	0.40%	0.20%
Sugar
Employees	54	39	45	45	57
Employee rate	0.17%	0.13%	0.14%	0.15%	0.20%
Contractors	13	14	10	24	33
Contractor rate	0.11%	0.11%	0.05%	0.16%	0.19%
Agriculture
Employees	19	7	11	13	9
Employee rate	0.83%	0.29%	0.42%	0.50%	0.28%
Contractors	1	2	2	3	0
Contractor rate	0.14%	0.87%	0.99%	1.53%	0%

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Group	67%	66%	67%	69%	67%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs - by segment %

	2020	2021	2022	2023	2024
Retail	71%	71%	72%	73%	71%
Grocery	45%	42%	45%	45%	43%
Ingredients	79%	78%	83%	89%	80%
Sugar	39%	41%	32%	31%	14%
Agriculture	64%	79%	66%	67%	76%

Methodologies

Health, safety and wellbeing

Employee: A person working directly for, and paid directly by, the business. Full-time employees include all people with a contract of employment to work the hours of a standard working week. Part-time employees include all people with a contract of employment to work for fewer hours than the standard working week.

Contractor: An independent person who works for the business and is under our control but who is employed by another company or is self-employed. A contractor or seasonal worker does not work regularly or permanently for the business. They work only as and when required. Typically, a contractor or seasonal worker will have a period of work specified in their contract, and an end date will usually be specified. As the nature of contract work varies across our businesses – for example from contract cleaning, security and catering staff to seasonal agricultural staff – our businesses are responsible for applying the Group’s definition of a contractor to their workforce. With each year of monitoring contractor safety, we see improvements in how this definition is applied with greater consistency from year to year and across the businesses.

Fatal injury: We report the death of an employee, contractor or seasonal worker as a result of work activities with the business. This includes activities in our operations, under our direct control and for people who are our responsibility, be they an employee, contractor or seasonal worker. It also includes employees and contractors travelling for work purposes (for example, engineers visiting factory sites or travelling to attend a training course). Deaths that occur during an individual’s commute to or from work are not included unless the national legislation stipulates this as a work-related fatality. Deaths from natural causes, such as heart attacks and deaths from non-work activities, are not included.

Safety data: For Group safety data, we include Associated British Foods plc central employees based in our head offices as part of our total headcount.

Lost Time Injury (LTI): An injury that arises out of, or in connection with, work activities, which occurred on-site and results in the injured employee or contractor being absent from work for at least one day or one shift within 12 months of the accident. When we report the percentage of sites without an LTI during the year, we include the number of factories providing employee numbers and production figures and, in the case of Primark, the number of stores and distribution centres.

Lost Time Injury (LTI) rate: The LTI rate is the percentage of employees (full-time equivalent) or contractors having an LTI during the year.

Work-related fatalities (n.)*

	2020	2021	2022	2023	2024
Employees	0	0	0	0	0
Contractors	0	0	1	0	0

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	212	180	183	161	192
Employee rate	0.51%	0.50%	0.40%	0.34%	0.37 %
Contractors	19	13	20	36	39
Contractor rate	0.57%	0.57%	0.65%	1.16%	1.21%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Retail	71%	71%	72%	73%	71%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Work-related fatalities (n.)*

	2020	2021	2022	2023	2024
Employees	-	-	-	1	-
Contractors	-	-	1	-	-

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	106	109	106	121	119
Employee rate	0.74%	0.79%	0.81%	0.93%	0.90 %
Contractors	11	11	6	3	13
Contractor rate	0.12%	0.17%	0.24%	0.12%	0.43%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Grocery	45%	42%	45%	45%	43%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Work-related fatalities (n.)*

	2020	2021	2022	2023	2024
Employees	-	-	-	-	-
Contractors	-	-	1	-	1

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	12	11	8	7	15
Employee rate	0.20%	0.19%	0.13%	0.12%	0.26%
Contractors	4	2	3	8	4
Contractor rate	0.23%	0.11%	0.15%	0.40%	0.20%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Ingredients	79%	78%	83%	89%	80%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Work-related fatalities (n.)*

	2020	2021	2022	2023	2024
Employees	2	2	1	1	1
Contractors	1	0	0	1	4

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	54	39	45	45	57
Employee rate	0.17%	0.13%	0.14%	0.15%	0.20%
Contractors	13	14	10	24	33
Contractor rate	0.11%	0.11%	0.05%	0.16%	0.19%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Sugar	39%	41%	32%	31%	14%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Work-related fatalities*

	2020	2021	2022	2023	2024
Employees	0	0	0	0	0
Contractors	0	0	0	0	0

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Lost Time Injuries - on-site (n./%)*

	2020	2021	2022	2023	2024
Employees	19	7	11	13	9
Employee rate	0.83%	0.29%	0.42%	0.50%	0.28%
Contractors	1	2	2	3	0
Contractor rate	0.14%	0.87%	1.0%	1.53%	0%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Factories and retail operations with zero employee on-site LTIs (%)*

	2020	2021	2022	2023	2024
Agriculture	64%	79%	66%	67%	76%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Gender metrics (n./%)

	Total employees*	Men in workforce	Women in workforce	% of workforce who are women	Number of senior management roles**	Number of men in senior management roles	Number of women in senior management roles	% of senior management who are women
Retail	82,123	18,646	63,477	77%	268	143	125	47%
Grocery	16,692	10,713	5,979	36%	841	496	345	41%
Ingredients	6,699	4,837	1,862	28%	670	443	227	34%
Sugar	28,679	22,748	5,931	21%	246	166	80	33%
Agriculture	3,446	2,208	1,238	36%	455	259	196	43%
Central	632	378	254	40%	82	60	22	27%
Total	138,271△	59,530	78,741	57%△	2,562	1,567	995	39%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

Location of employees

	Number of employees
United Kingdom	44,110
Europe	49,024
The Americas	7,620
Asia Pacific	11,626
Africa	25,891
Total	138,271

Gender pay gap

Gender pay gap reporting – Group businesses in GB as a whole (%)

	2021	2022	2023	2024
Women's mean hourly pay rate is below that of men by	34.1%	31.6%	28.2%	25.6%
Women's median hourly pay rate is below that of men by	24.3%	22.6%	18.9%	15.2%
Women's mean bonus pay rate is below that of men by	23.6%	34.1%	27.0%	41.6%
Women's median bonus pay rate is above that of men by	36.0%	25.9%	21.8%	57.4%
Percentage of men who receive a bonus	20.2%	26.5%	26.6%	23.9%
Percentage of women who received a bonus	5.7%	7.2%	7.9%	8.5%

^{Proportion of men and women in each pay quartile - Group businesses in GB as a whole %}

	2021		2022		2023		2024
	Male	Female	Male	Female	Male	Female	Male	Female
Upper	71.8%	28.2%	68.9%	31.1%	64.5%	35.5%	64.5%	35.5%
Upper middle	46.5%	53.5%	42.7%	57.3%	42.9%	57.1%	41.8%	58.2%
Lower middle	19.7%	80.3%	19.6%	80.4%	23.5%	76.5%	25.5%	74.5%
Lower	25.2%	74.8%	24.1%	75.9%	22.8%	77.2%	24.6%	75.4%

Gender pay gap – Group businesses in GB without Primark (%)

	2021	2022	2023	2024
Mean pay gap (women higher than men)	5.4%	4.0%	3.6%	4.6%
Median pay gap (women higher than men)	11.5%	9.0%	10.2%	7.3%
Mean bonus gap (women lower than men)	23.7%	34.0%	24.1%	43.3%
Median bonus gap (women higher than men)	36.3%	30.0%	29.8%	29.9%
% of men received bonus	40.8%	48.0%	50.8%	46.4%
% of women received bonus	57.0%	61.3%	66.5%	65.8%

_{Proportion of men and women in each pay quartile – Group businesses in GB without Primark (%)}

	2021		2022		2023		2024
	Male	Female	Male	Female	Male	Female	Male	Female
Upper	69.3%	30.7%	68.5%	31.5%	68.0%	32.0%	65.6%	34.4%
Upper middle	72.9%	27.1%	72.6%	27.4%	71.0%	29.0%	72.1%	27.9%
Lower middle	80.9%	19.1%	80.4%	19.6%	79.0%	21.0%	76.7%	23.3%
Lower	74.3%	25.7%	72.1%	27.9%	71.3%	28.7%	70.5%	29.5%

Employee: a person working directly for, and paid directly by, the business. Full-time employees include all people with a contract of employment to work the hours of a standard working week. Part-time employees include all people with a contract of employment to work for fewer hours than the standard working week.

Women: within local legislation these are those that are defined, or define themselves, as female or women.

Men: within local legislation these are those that are defined, or define themselves, as male or men, or those that are defined, or define themselves as non-binary/other gender or the individuals prefer not to say. This also includes where there is a legislative requirement not to hold such classification of employees.

Other: within local legislation there are those that are defined, or define themselves as non-binary/other gender or the individuals prefer not to say. Also includes where there is a legislative requirement not to hold such classification of employees.

Average number of men and women in the workforce: the average number of men and women employed for the financial year is calculated on the same basis as the average number of employees as a whole, as set out above.

Average number of men and women in management roles: the average number of men and women in management roles employed for the financial year is calculated on the same basis as the average number of employees as a whole, as set out above. A management role is defined as a role that has one or more direct reports and where the individual has management responsibilities.

Senior management role: a role which has one or more direct reports and in which the individual has management responsibilities, as well as within a minimum reporting line of the Group or divisional chief executives.

Gender pay gap

Consistent with previous years, we have chosen to report voluntarily on the gender pay gap that relates to our employee population in Great Britain (GB) as of 5 April 2024. However, more than half of our workforce is employed outside GB and therefore not included in this gender pay analysis. Consistent with last year we have presented data for the Group businesses in GB as a whole and for the Group businesses in GB without Primark.

Gender metrics (n./%)

	n.	%
Total employees*	82,123	–
Men in workforce	18,646	23%
Women in workforce	63,477	77%
Number of senior management roles**	268	–
Number of men in senior management roles	143	53%
Number of women in senior management roles	125	47%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

Gender metrics (n./%)

	n.	%
Total employees*	16,692	-
Men in workforce	10,713	64%
Women in workforce	5,979	36%
Number of senior management roles**	841	-
Number of men in senior management roles	496	59%
Number of women in senior management roles	345	41%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

Gender metrics (n./%)

	n.	%
Total employees*	6,699	-
Men in workforce	4,837	72%
Women in workforce	1,862	28%
Number of senior management roles**	670	-
Number of men in senior management roles	443	66%
Number of women in senior management roles	227	34%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

Gender metrics (n./%)

	n.	%
Total employees*	28,679	–
Men in workforce	22,748	79%
Women in workforce	5,931	21%
Number of senior management roles**	246	–
Number of men in senior management roles	166	67%
Number of women in senior management roles	80	33%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

Gender metrics (n./%)

	n.	%
Total employees*	3,446	-
Men in workforce	2,208	64%
Women in workforce	1,238	36%
Number of senior management roles**	455	-
Number of men in senior management roles	259	57%
Number of women in senior management roles	196	43%

_{* Full-time, part-time and seasonal/contractors.

**Includes directorships of subsidiary undertakings.}

GHG emissions - Scopes 1 and 2 (location-based) (000 tonnes CO2e)*

	2020	2021	2022	2023**	2024
ABF	3,313	3,004	2,970	2,834	2,868

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions - Scopes 1 and 2 (location-based) (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Retail	134	119	124	120	109
Grocery	450	456	412	379	370
Ingredients	630	388	382	291	258
Sugar	2,028	1,973	1,989	1,973**	2,072
Agriculture	70	69	63	69	59

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions - by Scope (000 tonnes CO2e)*

	2020	2021	2022	2023**	2024
Scope 1: Combustion of fuel and operation of machinery	2,554	2,284	2,257	2,127	2,181
Scope 1: Generation and use of renewables	78	80	72	76	72
Total Scope 1	2,632	2,364	2,329	2,203	2,253△
Scope 2: Location-based	681	640	641	631	615△
Scope 2: Market-based	699	701	648	618	569△
Biogenic emissions	4,044	4,145	3,815	4,188	4,045△

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions - by segment (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Retail
Scope 1	20	20	21	21	23
Scope 2 (location-based)	114	99	103	99	85
Scope 3	5,114	4,606	6,452	7,019	6,211
Biogenic emissions	0	0	0	0	0
Grocery
Scope 1	239	271	231	203	195
Scope 2 (location-based)	211	185	181	176	174
Biogenic emissions	0	6	8	24	14
Ingredients
Scope 1	415	175	173	151	135
Scope 2 (location-based)	214	212	209	141	122
Biogenic emissions	4	264	270	253	239
Sugar
Scope 1	1,919	1,859	1,868	1,780	1,861
Scope 2 (location-based)	109	114	121	193**	211
Biogenic emissions	4,040	3,875	3,537	3,911	3,793
Agriculture
Scope 1	38	38	36	48	38
Scope 2 (location-based)	32	30	27	21	22
Biogenic emissions	0	0	0	0	0

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions intensity against revenue – Scopes 1 and 2 (location-based) (000 tonnes CO2e per £m)*

	2020	2021	2022	2023**	2024
CO2e/Revenue	238	216	175	143	143

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Reporting our GHG emissions

We follow the GHG Protocol Corporate Accounting and Reporting Standard using a financial control approach. We report our GHG emissions in kilotonnes of carbon dioxide equivalent (ktCO2e).

For the current and prior reporting years, this applies to all companies over which the Group has financial control.

We have developed detailed reporting guidance including estimation and calculation methodologies and assumptions based on the GHG Protocol. This reporting guidance is issued to the businesses each year. Emissions have been calculated using carbon conversion factors published by the UK Government in June 2023, other internationally recognised sources and bespoke factors based on laboratory calculations at selected locations.

Under the GHG Protocol, GHG emissions are categorized into three scopes, as outlined below. For transparency and to provide a holistic view of our carbon footprint, we also report our biogenic carbon dioxide emissions, which originate from biological sources as plant-based materials and are part of the natural carbon-cycle. Within our operations, biogenic carbon emissions are primarily from the combustion or fermentation of biomass / biofuels on our sites.

Scope 1 emissions are direct emissions from our own operations and include those from:

the use of non-renewable fuels such as natural gas and coal in boilers and dryers, as well as fugitive emissions;
our manufacturing processes such as the fermentation process to make bioethanol, bread baking, the management of on-site wastewater and from electrical equipment;
directly controlled agricultural activities including growing sugar beet and sugarcane, other crop production and CO2 emitted from horticulture; and
owned transport.

Scope 2 emissions are from purchased electricity, heat or steam used on our sites. Scope 2 emissions are reported on both a location and market-based approach in line with the GHG Protocol Scope 2 Guidance. Scope 2 location-based emissions reflect the average emissions intensity of grids from which our energy consumption occurs. Scope 2 market-based emissions are calculated using the emissions from the electricity that our businesses have purchased. Purchased renewable electricity, which is supported by appropriate evidence from the energy provider (i.e. renewable energy certificates, Guarantees of Origin or similar), and that meets the ‘quality criteria’ outlined in the GHG Protocol Scope 2 Guidance, is converted to CO2e by applying supplier-specific emission factors. Where supplier-provided emission factors are not available, we have applied the specific residual mix factor. Where the residual mix factor is not available, we revert to the location-based grid average emission factor.

This year we report Primark’s Scope 3 emissions (methodology below).

Primark’s Scope 3 GHG emissions

Primark completed a Scope 3 inventory for 2024, which was assured by EY. Only the following categories are included in Primark’s Scope 3 emissions data as per the screening process. Unless otherwise stated, the UK Government’s GHG Conversion Factors for Company Reporting (DEFRA) 2024 factors were applied.

Category 1 – Purchased goods and services. Emissions factors derived from supplier primary data (captured from the Higg FEM) were used alongside DEFRA 2012, 2014, and 2024 along with Sphera MLC DB 2023.2 and NAICS-6 SupplyChainGHGEF and supplemented by custom emission factors based on averages for the type of activity (derived from The Higg Materials Sustainability Index version 3.8);
Category 2 – Capital goods (NAICS-6 SupplyChainGHGEF).
Category 3 – Fuel and energy-related activities (DEFRA 2020 and 2024, Sphera MLC DB 2023.2 and Sphera Solutions GmbH 2019).
Category 4 – Upstream transportation and distribution. Emissions from Primark’s upstream transportation and distribution activities include the well-to-tank lifecycle emissions (DEFRA 2023 and 2024 and Clean Cargo 2023).
Category 5 – Waste generated in operations (DEFRA 2024 and Sphera MLC DB 2023.2).
Category 6 – Business travel (DEFRA 2024).
Category 7 – Employee commuting (DEFRA 2024 and Sphera MLC DB 2023.2).
Category 11 – Use of sold products (DEFRA 2020 and ECOSI 2018).
Category 12 – End-of-life treatment of sold products (DEFRA 2020 and 2024, Sphera MLC DB 2023.2 and WRAP 2012).
Category 13 – Downstream leased assets (DEFRA 2024 and UK Government Non-domestic need data framework 2022).

GHG emissions - Scopes 1, 2 and 3 (market based ) (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Retail	155	157	132	7,116	6,288

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - Scopes 1 and 2 (location based) by segment (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Retail	134	119	124	120	109

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - by Scope (000's tonnes CO2e)*

	2020	2021	2022	2023	2024
Scope 1: Combustion of fuel and operation of machinery	20	20	21	21	23
Scope 1: Generation and use of renewables	0	0	0	0	0
Total Scope 1	20	20	21	21	23
Scope 2: Location-based	114	99	103	99	85
Scope 2: Market-based	135	137	111	76	54
Biogenic emissions	0	0	0	0	0

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - Scope 3 by category (000's tonnes CO2e)

	2023	2024
Category 1 – Purchased goods and services	5,845	5,138
Category 2 – Capital goods	210	115
Category 3 – Fuel and energy‑related activities	23	20
Category 4 – Upstream transportation and distribution	305	289
Category 5 – Waste generated in operations	3	5
Category 6 – Business travel	5	9
Category 7 – Employee commuting	0	3
Category 9 – Downstream transportation and distribution	0
Category 10 – Processing of sold products	0
Category 11 – Use of sold products	588	576
Category 12 – End-of-life treatment of sold products	40	35
Category 13 – Downstream leased assets	0	21
Total Scope 3	7,019	6,211

GHG emissions - Scopes 1 and 2 (location based ) (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Grocery	450	456	412	380	370

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - by Scope (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Scope 1: Combustion of fuel and operation of machinery	239	271	231	203	195
Scope 1: Generation and use of renewables	-	-	-	-	-
Total Scope 1	239	271	231	203	195
Scope 2: Location-based	211	185	181	176	174
Scope 2: Market-based	223	214	192	201	190
Biogenic emissions	-	6	8	24	14

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - Scopes 1 and 2 (location-based) (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Ingredients	630	388	382	291	258

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - by Scope (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Scope 1: Combustion of fuel and operation of machinery	415	175	173	151	135
Scope 1: Generation and use of renewables	-	-	-	-	-
Total Scope 1	415	175	173	151	135
Scope 2: Location-based	214	212	209	141	122
Scope 2: Market-based	193	192	185	107	74
Biogenic emissions	4	264	270	253	239

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - Scopes 1 and 2 (location based) (000 tonnes CO2e)*

	2020	2021	2022	2023**	2024
Sugar	2,028	1,973	1,989	1,973	2,072

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{** The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions - by Scope (000's tonnes CO2e)*

	2020	2021	2022	2023**	2024
Scope 1: Combustion of fuel and operation of machinery	1,841	1,779	1,796	1,704	1,789
Scope 1: Generation and use of renewables	78	80	72	76	72
Total Scope 1	1,919	1,859	1,868	1,780	1,861
Scope 2: Location-based	109	114	121	193	211
Scope 2: Market-based	111	117	126	202	222
Biogenic emissions	4,040	3,875	3,537	3,911	3,793

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{** The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

GHG emissions - Scopes 1 and 2 (location-based) by segment (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Agriculture	70	69	63	69	59

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

GHG emissions - by Scope (000 tonnes CO2e)*

	2020	2021	2022	2023	2024
Scope 1: Combustion of fuel and operation of machinery	38	38	36	48	38
Scope 1: Generation and use of renewables	0	0	0	0	0
Total Scope 1	38	38	36	48	38
Scope 2: Location-based	32	30	27	21	22
Scope 2: Market-based	36	40	33	32	30
Biogenic emissions	0	0	0	0	0

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy use (GWh)*

	2020	2021	2022	2023**	2024
ABF	22,329	21,524	20,603	21,129	20,697△

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Renewable energy (GWh/%)*

	2020	2021	2022	2023**	2024
ABF	12,459	11,854	11,296	12,223	11,712
Percentage of total energy	56%	55%	55%	58%	57%∆

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Total energy use by segment (GWh)*

	2020	2021	2022	2023**	2024
Retail	480	461	541	524	492
Grocery	1,360	1,464	1,310	1,266	1,235
Ingredients	1,441	1,486	1,492	1,336	1,238
Sugar	18,823	17,890	17,050	17,804	17,534
Agriculture	225	223	211	199	198

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

^{**The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Energy use by source (GWh/%)*

	2024	% of total
Electricity - non-renewable source	1,120	5%
Imported steam	563	3%
Natural Gas	6,273	30%
Liquid Fuels	325	2%
Solid fuels	706	3%
Renewables	11,712	57%∆

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total energy exported by segment (GWh)*

	2020	2021	2022	2023	2024
Retail	-	-	-	-	-
Grocery	0.1	0.1	0.1	0.1	0.2
Ingredients	9	7	16	17	2
Sugar	943	856	863	850	850
Agriculture	50	47	50	42	35
ABF Group	1,002	910	929	909	887

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy used: Energy data is reported in line with our greenhouse gas (GHG) reporting scope. The total energy used includes energy from electricity, natural gas, gas oil, coal, diesel, coke, anthracite, petrol, kerosene, heavy fuel oil, liquefied petroleum gas (LPG), imported steam and renewable sources. The total is displayed as gigawatt hours (GWh) with a split between energy consumed from non-renewable and renewable sources. Energy consumption is calculated using country-specific conversion factors from physical quantities to kWh to provide an accurate representation of our energy consumption.

Energy used from renewable sources: This includes energy that is generated on-site from renewable fuels which includes bagasse and its residue, biogas and wood; energy generated from non-fuel renewable sources on-site including solar and purchased electricity and steam supported by evidence of renewable source. The total is displayed as gigawatt hours (GWh). From 2022, we include purchased electricity and steam from a renewable source in the total figure. The emissions from our on-site generated energy from renewable sources are captured in our Scope 1 GHG emissions.

Energy exported: The total energy exported includes electricity and biogas generated on our sites and is usually sold to the national distribution network or grid, sold to tenants or sold directly to another organisation.

Exported electricity is generated in the main from bagasse, the renewable plant-based fibrous residue that remains after the extraction of juice from the crushed stalks of sugarcane. Biogas is generated from on-site wastewater treatment or anaerobic digestion of waste.

Total energy use (GWh)*

	2020	2021	2022	2023	2024
Retail	480	461	541	524	492

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Renewable energy (GWh/%)*

	2020	2021	2022	2023	2024
Retail	-	-	103	301	246
Percentage of total energy	-%	-%	19%	57%	50%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy use by source (GWh/%)

	2024	% of total
Electricity - non-renewable source	137	28%
Imported steam	14	3%
Natural Gas	90	18%
Liquid Fuels	6	1%
Solid fuels	0	-%
Renewables	246	50%

Total energy exported (GWh)*

	2020	2021	2022	2023	2024
Retail	-	-	-	-	-

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total energy use (GWh)*

	2020	2021	2022	2023	2024
Grocery	1,360	1,464	1,310	1,266	1,235

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Renewable energy (GWh/%)

	2020	2021	2022	2023	2024
Grocery	12	1	85	51	67
Percentage of total energy	1%	0%	6%	4%	5%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy use by source (GWh/%)

	2024	% of total
Electricity - non-renewable source	347	28%
Imported steam	7	1%
Natural Gas	640	52%
Liquid Fuels	175	14%
Solid fuels	0	0%
Renewables	67	5%

Total energy exported (GWh)*

	2020	2021	2022	2023	2024
Grocery	-	-	-	-	-

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total energy use (GWh)*

	2020	2021	2022	2023	2024
Ingredients	1,441	1,486	1,492	1,336	1,238

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Renewable energy (GWh/%)*

	2020	2021	2022	2023	2024
Ingredients	110	96	286	309	272
Percentage of total energy	8%	6%	19%	23%	22%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy use by source (GWh/%)

	2024	% of total
Electricity - non-renewable source	210	17%
Imported steam	50	4%
Natural Gas	654	53%
Liquid Fuels	52	4%
Solid fuels	0	-%
Renewables	272	22%

Total energy exported (GWh)*

	2020	2021	2022	2023	2024
Ingredients	9	7	16	17	2

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total energy use (GWh)*

	2020	2021	2022	2023**	2024
Sugar	18,823	17,890	17,050	17,804	17,534

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{** The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Renewable energy (GWh/%)*

	2020	2021	2022	2023**	2024
Sugar	12,326	11,744	10,797	11,550	11,109
Percentage of total	65%	66%	63%	65%	63%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{** The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Energy use by source (GWh/%)

	2024	% of total
Electricity - non-renewable source	365	2%
Imported steam	481	3%
Natural Gas	4,809	27%
Liquid Fuels	64	0%
Solid fuels	706	4%
Renewables	11,108	63%

Total energy exported (GWh)*

	2020	2021	2022	2023**	2024
Sugar	943	856	863	850	850

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

_{** The 2023 numbers are restated to correct an understatement in steam in the Scope 2 emissions numbers, impacting GHG emissions and energy consumed.}

Total energy use (GWh)*

	2020	2021	2022	2023	2024
Agriculture	225	223	211	199	198

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Renewable energy (GWh/%)*

	2020	2021	2022	2023	2024
Agriculture	11	13	25	12	18
Percentage of total energy	5%	6%	12%	6%	9%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Energy use by source (GWh/%)

	2024	% of total
Electricity - non-renewable source	62	31%
Imported steam	12	6%
Natural Gas	80	40%
Liquid Fuels	27	14%
Solid fuels	0	0%
Renewables	18	9%

Total energy exported (GWh)*

	2020	2021	2022	2023	2024
Agriculture	50	47	50	42	35

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total waste generated (000 tonnes)*

	2020	2021	2022	2023	2024
ABF	574	560	575	510	609

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste generated by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Retail	72	57	77	85	86
Grocery	99	96	83	85	94
Ingredients	51	84	101	70	31
Sugar	346	316	309	266	392
Agriculture	6	7	6	5	6

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled - Group total (000 tonnes/%)*

	2020	2021	2022	2023	2024
ABF	481	442	485	422	529∆
Percentage of total	84%	79%	84%	83%	87%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Retail	69	54	73	81	82
Grocery	86	83	70	70	81
Ingredients	40	56	92	61	23
Sugar	281	242	245	205	338
Agriculture	5	7	5	5	6

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes/%)*

	2020	2021	2022	2023	2024
ABF	93	119	91	88	80
Percentage of total	16%	21%	16%	17%	13%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Retail	3	2	4	3	4
Grocery	13	14	13	15	13
Ingredients	11	28	9	9	8
Sugar	65	74	65	61	54
Agriculture	1	1	1	1	1

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Recycled, recovered or reused waste: A substance or material that has no further use in our relevant operation and so is sent off-site for use, for recycling or for recovery. These processes extract maximum value from the material. Where we state a material has been recycled in our reporting, this means it has been either recycled, recovered, reused or sent for another beneficial use. Recovery could include the material being cleaned, repaired or refurbished so that it can be used by others. Recycling could include the material being turned into a new substance or product.

Waste: A substance or material that has no further use in our main processes and requires management to discard or treat prior to final disposal. We report hazardous and non-hazardous waste material, which is sent to landfill or for treatment prior to final disposal. Where waste data is unavailable (for example, at sites where our businesses are not directly responsible for waste disposal) data are estimated based on similar locations and knowledge of operations during the year. For example, the waste generated by our Retail operations is often managed by third parties such as shopping centre waste management companies. Waste materials may not always be accurately quantified and assigned to specific businesses in the shopping centre. In these cases, our Retail division estimates the data based on a methodology, reviewed during the independent assurance process, and works with waste contractors to have oversight of the waste treatment across its supply chain.

Total waste generated (000's tonnes)*

	2020	2021	2022	2023	2024
Retail	72	57	77	85	86

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled (000 tonnes/%)*

	2020	2021	2022	2023	2024
Retail	69	54	73	81	82
Percentage of total	96%	96%	95%	96%	95%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes/%)

	2020	2021	2022	2023	2024
Retail	3	2	4	3	4
Percentage of total	4%	4%	5%	4%	5%

Waste generated (000 tonnes)*

	2020	2021	2022	2023	2024
Grocery	99	96	83	85	94

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled (000 tonnes/%)*

	2020	2021	2022	2023	2024
Grocery	86	83	70	70	81
Percentage of total	87%	86%	84%	82%	86%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes)*

	2020	2021	2022	2023	2024
Grocery	13	14	13	15	13
Percentage of total	13%	14%	16%	18%	14%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total waste generated (000 tonnes)*

	2020	2021	2022	2023	2024
Ingredients	51	84	101	70	31

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled (000 tonnes/%)*

	2020	2021	2022	2023	2024
Ingredients	40	56	92	61	23
Percentage of total	78%	66%	91%	88%	75%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes)*

	2020	2021	2022	2023	2024
Ingredients	11	28	9	9	8
Percentage of total	22%	34%	9%	12%	25%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total waste generated (000 tonnes)*

	2020	2021	2022	2023	2024
Sugar	346	316	309	266	392

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled (000 tonnes/%)*

	2020	2021	2022	2023	2024
Sugar	281	242	245	205	338
Percentage of total	81%	77%	79%	77%	86%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes/%)*

	2020	2021	2022	2023	2024
Sugar	65	74	65	61	54
Percentage of total	19%	23%	21%	23%	14%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total waste generated (000 tonnes)*

	2020	2021	2022	2023	2024
Agriculture	6.4	7.3	5.7	5.3	6.3

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste recycled (000 tonnes/%)*

	2020	2021	2022	2023	2024
Agriculture	5.4	6.6	5.0	4.9	5.5
Percentage of total	84%	90%	88%	92%	87%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Waste sent to landfill (000 tonnes/%)*

	2020	2021	2022	2023	2024
Agriculture	0.9	0.8	0.6	0.5	0.8
Percentage of total	14.3%	10.6%	11.1%	8.7%	12.9%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Total water abstracted (million m³)*

	2020	2021	2022	2023	2024
ABF	842	859	792	859	880∆

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by segment (million m³)*

	2020	2021	2022	2023	2024
Retail	0.41	0.38	0.43	0.45	0.51
Grocery	4.36	4.57	4.53	4.43	4.78
Ingredients	19.12	18.79	18.55	16.66	15.67
Sugar	818.98	835.00	767.68	837.64	859.22
Agriculture	0.26	0.27	0.26	0.27	0.24

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water reused (million m³/%)*

	2020	2021	2022	2023	2024
ABF	214	220	204	215	216∆
Percentage of total	25%	26%	26%	25%	24%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)*

	2024	% of total
Surface	854	97%
Groundwater	16	2%
Municipal and other	11	1%

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted: We measure in cubic metres (m³) the total quantity of water abstracted, which has either been supplied by third parties or abstracted from local water sources. This includes the total quantity of water used for agricultural or horticultural purposes on our owned land, used in our factories or stores and distributed to employees, tenants and worker accommodation, and once-through cooling water used as a heat conductor to cool equipment in our factories. The same amount of water abstracted for cooling water is returned to the watercourse. We exclude rainwater and separately measure recycled or reused treated wastewater used on our land or in our sites.

Wastewater: We measure in cubic metres (m³) the total amount of wastewater leaving our sites for final disposal via the sewerage system or a receiving watercourse. This includes wastewater from factories, offices, warehouses, worker accommodation and other sites where we have responsibility. Where meter readings from discharge points or supplier invoices are not available for wastewater quantities, estimations are provided based on the volume of water taken into the site and used in the operational processes, including the abstraction of water from certain raw materials such as sugar beet.

Recycled or reused water: We measure water reused for a beneficial purpose and therefore is initially diverted from a receiving watercourse. Where possible, our sites reuse water within their operations or off-site before it returns to the watercourse. Examples of water reuse include dust control, crop irrigation and land-spreading, cleaning on-site machinery and horticultural purposes.

Water abstracted (million m³)*

	2020	2021	2022	2023	2024
Retail	0.4	0.4	0.4	0.4	0.5

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water reused (million m³/%)*

	2020	2021	2022	2023	2024
Retail	-	-	-	-	-
Percentage of total	-%	-%	-%	-%	-%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)

	2024	% of total
Surface	-	-%
Groundwater	-	-%
Municipal and other	0.5	100%

Water abstracted (million m³)*

	2020	2021	2022	2023	2024
Grocery	4.4	4.6	4.5	4.4	4.8

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water reused (million m³/%)*

	2020	2021	2022	2023	2024
Grocery	-	-	-	-	-
Percentage of total	-%	-%	-%	-%	-%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)

	2024	% of total
Surface	0.7	15%
Groundwater	0.3	6%
Municipal and other	3.8	79%

Water abstracted (million m³)*

	2020	2021	2022	2023	2024
Ingredients	19	19	19	17	16

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water reused (million m³/%)*

	2020	2021	2022	2023	2024
Ingredients	0.5	0.6	0.5	0.4	0.4
Percentage of total	3%	3%	3%	2%	3%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)

	2024	% of total
Surface	2	14%
Groundwater	10	64%
Municipal and other	4	22%

Water abstracted (million m³)*

	2020	2021	2022	2023	2024
Sugar	819	835	768	838	859

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water reused (million m³/%)*

	2020	2021	2022	2023	2024
Sugar	213	219	203	214	215
Percentage of total	26%	26%	26%	26%	25%

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)

	2024	% of total
Surface	851	99%
Groundwater	5	0.6%
Municipal and other	3	0.3%

Water abstracted (million m³)*

	2020	2021	2022	2023	2024
Agriculture	0.3	0.3	0.2	0.3	0.2

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Water abstracted by source (million m³/%)

	2024	% of total
Surface	0	0%
Groundwater	0.02	70%
Municipal and other	0.23	93%

Packaging used (000 tonnes)*

	2020	2021	2022	2023	2024
ABF	242	229	265	246	241∆

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging used by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Retail	38	41	54	57	56
Grocery	165	147	158	142	142
Ingredients	23	23	27	27	27
Sugar	13	14	21	15	11
Agriculture	3	4	4	5	6

^{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging: Material used for the containment, protection, handling, delivery and presentation of our products. We collect packaging data for different types of materials including glass, paper, plastic and aluminium. Included in our packaging weights are items such as labels, plastic wrap, cardboard boxes, plastic containers and lids for bottles. Waste packaging, packaging on materials purchased by sites and packaging used for internal transfers are excluded.

Tonnes of product: includes all products which are deliberately created to satisfy a known market need. Included are co-products and by-products which are materials or substances arising from a production process in addition to the main product streams. Co- and by-products may not always be sold depending on the local market needs. This KPI includes the weight of products, co- and by-products sent to co-packers for packing as well as materials which are sold, not sold or with no financial transaction and are donated. The weight of packaging is not included. Tonnes of product is used as a denominator in intensity measures, for example tonne of CO₂e per tonne of product or amount of abstracted water per tonne of product.

Packaging used by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Retail	38	41	54	57	56

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging used by segment (000's tonnes)*

	2020	2021	2022	2023	2024
Grocery	165	147	158	142	142

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging used by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Ingredients	23	23	27	27	27

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging used by segment (000's tonnes)*

	2020	2021	2022	2023	2024
Sugar	13	14	21	15	11

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Packaging used by segment (000 tonnes)*

	2020	2021	2022	2023	2024
Agriculture	2.8	4.2	4.1	5.0	6.0

_{*Prior year numbers have been represented to reflect where ABF has financial control. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years and the comparative numbers have been restated accordingly.}

Scope of reporting

The Group data in the report on our environmental and safety KPIs covered the period 1 August to 31 July. This excludes Primark selling space, numbers of countries of operation and employee numbers.,

Associated British Foods plc has five business segments: Retail, Grocery, Ingredients, Sugar and Agriculture. Across these segments, we have a total of 740 production sites, warehouses, distribution centres, offices or retail stores which have collated their relevant environment and safety data for this reporting period. Primark’s stores, offices and distribution centres account for 466 reporting sites. Where relevant, the data also includes Primark sites which closed during the reporting year along with some new locations that are preparing to open.

Any new site or business acquired part-way through a reporting year is not required to provide its annual safety or environment data to Associated British Foods in that year. Inclusion in subsequent years reporting is assessed on a case-by-case basis, dependent on their material contribution to Group performance and establishment of accurate measurement processes and systems.

For the current and prior reporting years, safety and environment data is from companies over which the Group has financial control. Control is determined with reference to the financial control tests. Control exists where the Group has the power to unilaterally, directly or indirectly, direct the activities of an entity as to affect significantly the returns of the entity. This represents a change over previous years reporting and the comparative numbers have been restated accordingly.

Across the Group, we use a number of key performance indicators to measure our safety and environmental performance. To ensure these are applied consistently, we apply standard definitions. These definitions are included in our detailed reporting guidance distributed to all businesses, including the methodologies we use for our greenhouse gas (GHG) emissions reporting. A summary of these methodologies is included here.

Due to rounding, business segment numbers presented throughout our Responsibility disclosures may not add to precisely the Group totals reported. Our reported KPIs on employee and gender metrics are average numbers of men and women employed for the financial year.

The basis of reporting information for the Primark metrics listed below can be found on the Primark website:

percentage of Primark's clothes containing cotton that is organic, recycled and/or sourced from the Primark Cotton Project;
percentage of Primark's clothing unit sales containing recycled or more sustainably sourced materials; and
number of farmers trained in the Primark Cotton Project.

Assurance

Ernst & Young (EY) has provided independent limited assurance over 27 environment, people and safety key performance indicators (KPIs). These KPIs are highlighted in this update with the symbol Δ. The data in this report on our environmental and safety KPIs covered the period 1 August to 31 July, excluding employee numbers. EY conducted its engagement in accordance with the International Federation of Accountants’ International Standard on Assurance Engagements Other than Audits or Reviews of Historical Financial Information – known as ISAE 3000 (Revised).

How we assess our safety and environmental performance

Safety and environment data is entered by each site into a Group-managed data system. All data is reviewed at the individual business level, by a senior environmental, safety, operational or financial representative, or a cross-functional team representing these roles, with a finance representative approving final data.

Our Health, Safety and Environment (HSE) Team conducts an annual verification process, supported by an independent team of data analysts, and we commission independent external assurance to ensure Group’s HSE data is complete, accurate and aligned with our Group reporting guidance.

Throughout the year, we collaborate with all our businesses to help them with continuous improvement in data accuracy and to meet recognised reporting standards. This work includes regular training, distribution of materials and consultation if changes are made to data requirements or the reporting system.

All the data we report is based on the best possible systems and methodologies currently available to us and, where applicable, aligned with internationally or nationally recognised standards. Where possible, we use accurate data from sources such as invoices, meter readings and weight measurements. These are also subject to continuous improvement.

We report our Group-level and business segment data for the past five years to provide a good overview of our short- to medium-term performance and identify segment-level contribution to Group data.

Independent Assurance Statement

Scope

We have been engaged by Associated British Foods plc (‘Associated British Foods’ or the ‘Group’) to perform a ‘limited assurance engagement,’ as defined by International Standards on Assurance Engagements, hereafter referred to as the engagement, to report on the Group selected non-financial indicators as listed below in Table 1 (the ‘Subject Matter’) for the year ended 31 July 2024 (or for the 52 weeks ended 14 September 2024 for metrics marked with an asterisk) contained in the Group’s 2024 Annual Report and in the 2024 Data subsection of the Responsibility section of the Associated British Foods website (together the ‘Reports’).

The Subject Matter, as listed in Table 1, is also marked with a Δ symbol in the Reports:

Table 1. List of selected non-financial indicators

Associated British Foods - Group
Health and Safety (H&S)	• Number of work-related deaths to employees • Number of work-related deaths to independent contractors as a result of Associated British Foods’ work activities • Number of Lost Time Injuries (LTIs) to employees on-site • Number of LTIs to contractors on-site • LTIs rate (%) to employees on-site • LTIs rate (%) to contractors on-site
Environment	• Total energy consumed (GWh) • Total electricity exported (GWh) • Percentage of renewable energy (%) • Total energy exported (GWh) • Biogenic carbon emissions (tCO2e) • Greenhouse gas emissions (tCO2e) consisting of • Scope 1 • Scope 2 location-based • Scope 2 market-based • Quantity of non-hazardous waste sent for disposal (tonnes) • Quantity of hazardous waste sent for disposal (tonnes) • Quantity of waste sent for recycling or recovery or other beneficial use (tonnes) • Quantity of packaging used for the containment, protection, handling, delivery and presentation of goods (tonnes) • Total water abstracted (m3) • Water reused or recycled (m3) • Effluent leaving the site for final disposal (m3)
People	• Number of employees* • Percentage of women in workforce (%)*
Operational	• Tonnes of product

Business segment specific - Primark

Environment

• Greenhouse gas emissions (Scope 1, 2 and 3) (tCO2e)

• Percentage of our clothing unit sales containing recycled or more sustainably sourced materials (%)

• Number of farmers trained in Primark Cotton Project

• Selling space (sqm)*

• Number of countries of operation*

Criteria applied by Associated British Foods

In preparing the Subject Matter, Associated British Foods has applied the ‘Methodologies’ and ‘Scope of reporting’ published within the 2024 Data subsection of the Responsibility section of the Associated British Foods website (the ‘Criteria’).

Associated British Foods’ responsibilities

Associated British Foods’ management is responsible for selecting the Criteria, and for presenting the Subject Matter in accordance with that Criteria, in all material respects.

This responsibility includes establishing and maintaining internal controls, maintaining adequate records and making estimates that are relevant to the preparation of the subject matter,such that it is free from material misstatement, whether due to fraud or error.

EY’s responsibilities

Our responsibility is to express a conclusion on the presentation of the Subject Matter based on the evidence we have obtained.

We conducted our engagement in accordance with the International Standard for Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (‘ISAE 3000 (Revised) and the terms of reference for this engagement as agreed with Associated British Foods plc on 28 June 2024. Those standards require that we plan and perform our engagement to express a conclusion on whether we are aware of any material modifications that need to be made to the Subject Matter in order for it to be in accordance with the Criteria, and to issue a report. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risk of material misstatement, whether due to fraud or error.

We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusions.

Our independence and quality management

We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, and have the required competencies and experience to conduct this assurance engagement.

EY also applies International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services engagements, which requires that we design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Description of procedures performed

Procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance.

Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. Our procedures did not include testing controls or performing procedures relating to checking aggregation or calculation of data within IT systems.

A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information, and applying analytical and other appropriate procedures.

Our procedures included:

Engaging with selected members of the Group's leadership and senior management to discuss the governance structures around the preparation of the Subject Matter.
Meeting with key data owners within each division and the central team to understand the processes for recording, aggregating, calculating, and reporting the Subject Matter as it relates to the Group’s consolidated figures.
Undertaking analytical procedures on the Subject Matter and making enquiries of management to obtain explanations for any significant differences we identified.
Analysing each division’s contribution to the Group’s consolidated figures to identify material risk areas and applying analytical procedures to assess the accuracy and completeness of the Subject Matter, consistent with the established Criteria.
Testing, on a sample basis, underlying source information to check the accuracy of the Subject Matter.
Recalculating the group-level computations to assess the accuracy of data aggregation and consolidation for reporting purposes.

We also performed such other procedures as we considered necessary in the circumstances.

Conclusion

Based on our procedures and the evidence obtained, we are not aware of any material modifications that should be made to the Subject Matter for the year ended 31 July 2024 (or for the 52 weeks ended 14 September 2024 for metrics marked with an asterisk), in order for it to be in accordance with the Criteria.

Use of our Assurance Statement

We disclaim any assumption of responsibility for any reliance on this assurance statement or its conclusions to any persons, or for any purpose other than that for which it was prepared.

Accordingly, we accept no liability whatsoever, whether in contract, tort or otherwise, to any third party for any consequences of the use or misuse of this assurance statement or its conclusion.

Ernst & Young LLP

Birmingham

5 November 2024

Health, safety and wellbeing

Methodologies

Methodologies

Diversity, equity and inclusion

Gender pay gap

Methodologies

Gender pay gap

GHG emissions

Methodologies

Energy and renewables

Methodologies

Waste and circularity

Methodologies

Water use

Methodologies

Plastic and packaging

Methodologies

Scope of reporting

Scope of reporting

Assurance

How we assess our safety and environmental performance

Assurance statement

Independent Assurance Statement

Scope

Table 1. List of selected non-financial indicators

Criteria applied by Associated British Foods

Associated British Foods’ responsibilities

EY’s responsibilities

Our independence and quality management

Description of procedures performed

Conclusion