Corporate disclosure on nutrition and health is poor. Investors do not have the critical information to assess how different companies are managing risks in this area. This paper focuses specifically on the grocery retail sector and reviews examples of reporting being conducted by the largest companies in the UK in this space, including key metrics and business strategies.
It shows that few retailers have started disclosing information on their efforts to increase sales from healthier products, yet data available across the sector is insufficient to assess performance and commitment to increasing healthy diets.
The paper concludes by making recommendations for retailers and their investors designed to promote more comprehensive and comparable metrics and reporting practices in order to increase overall sector performance and encourage “healthy competition” between players.