Project name: Preparation of the Zagrebačka brewery Sustainability Report 2024
Client: Zagrebačka pivovara d.o.o.
Period: 03/2025 – 06/2025
Location: Croatia
The objective of the project was to prepare the fourth sustainability report for Zagrebačka pivovara d.o.o. for the 2024 financial year. The report was developed using a combined approach based on the requirements of the GRI (Global Reporting Initiative) and ESRS (European Sustainability Reporting Standards) frameworks. This approach enabled the structuring of the report in a way that reflects the Company’s business model and the sector-specific characteristics of the beer and beverage industry.
The structure of the report is based on the GRI standards, while the analysis of the business model, the mapping and assessment of the value chain, and the double materiality assessment were prepared in accordance with the requirements of ESRS 1 – General Requirements. Data points were selected from both standards. The application of the GRI and ESRS frameworks ensured a comprehensive and balanced overview of Zagrebačka pivovara’s operations, including its economic contribution and the significant impacts, risks and opportunities associated with environmental, social and governance matters. In this way, the report is aligned with regulatory expectations as well as the need for transparent reporting on specific business contexts.
As part of the report preparation, an analysis of all levels of the value chain was carried out – upstream, within own operations and downstream – to identify topics relevant for reporting and to align the report with the principles of double materiality. In parallel, an assessment of the sustainability context relevant to Zagrebačka pivovara was conducted, including the review of sectoral documents, the regulatory framework, market trends and stakeholder-relevant thematic areas in Croatia and the European Union.
The quantification of greenhouse gas emissions was conducted in accordance with the GHG Protocol methodology. The report includes emissions from Scope 1 and Scope 2, based on primary operational data, while Scope 3 emissions were not included in this reporting period. The report was prepared in line with the time horizons defined by the ESRS standards: the financial reporting period, the medium-term period of two to five years and the long-term period exceeding five years.
For data and information exchange, SharePoint was used, as in previous reporting cycles. Data collection for environmental, social and governance topics was conducted through Excel templates based on GRI requirements. Dedicated thematic meetings were organised to review and verify the report content, with particular attention to commercially sensitive information. The project also included cooperation with Agency 404, which performed the review and correction of the formatted report and provided advisory support related to the application of the MCBC Group’s visual identity.
The implementation of this project contributes to the following Sustainable Development Goals (SDGs):
