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.

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
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
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:

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