Governance & transparency test

CSRD/ESRS-aligned reporting

Our Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)-aligned reporting helps our stakeholders understand the sustainability issues that matter most to our business, our value chain, and the communities we serve.

csrd esrs aligned reporting
Reporting with clarity and accountability
Our sustainability reporting looks at both sides of impact: how sustainability issues affect SPAR, and how SPAR’s activities affect people, communities, and the environment. This approach helps us focus on the issues that matter most.

What CSRD/ESRS-aligned reporting looks like:

Clearer reporting

We report against recognised sustainability topics so stakeholders can see our progress more clearly.

Better decision-making

Reliable data helps SPAR understand risks, act on opportunities, and improve over time.

Greater transparency

Our reporting gives investors, suppliers, retailers, employees, and communities a clearer view of our sustainability performance.

why spar reports this way

Why SPAR reports this way

Reporting with purpose

SPAR’s sustainability commitments reach across our full value chain, from farms and suppliers to distribution centres, independent retailers, and the communities we serve.

By aligning our reporting with CSRD and ESRS, we can give stakeholders a more complete view of our environmental, social, and governance impacts. This includes climate change, water, biodiversity, circular economy, workforce wellbeing, affected communities, consumer rights, and business conduct.

focusing on the issues that matter most

Focusing on the issues that matter most

Building trust through transparency

SPAR uses a double materiality process to identify the sustainability topics most relevant to our business and stakeholders.

This helps us understand where we have the greatest responsibility, where we can have the most meaningful impact, and where sustainability issues may affect the Group’s future performance.

Where to find SPAR’s disclosures

SPAR’s sustainability disclosures sit within a broader reporting suite, and including our Integrated Annual Report and Sustainability report.



Our available reports include:

Sustainability report
Our main report on SPAR’s environmental, socio-economic, and governance impacts.
Integrated Annual Report
A broader view of SPAR’s business, performance, strategy, governance, and outlook.
ESG supplementary reporting
Additional details on the policies, data, and disclosures that support SPAR’s sustainability reporting are available.
where to find spar disclosures

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