Project name: Development of Sustainability Report 2023 for Zagrebačka pivovara in accordance with the ESRS standard
Client: Zagrebačka pivovara d.o.o.
Period: 2/2024 – 7/2024
Location: Croatia


The goal of the project was to prepare the third sustainability report for Zagrebačka pivovara d.o.o. for the year 2023, in alignment with the CSRD directive and ESRS standards. The report was developed to prepare the organization for the obligation to produce sustainability reports, which will become mandatory for Zagrebačka pivovara d.o.o. in 2026 for the financial year 2025. In this reporting cycle, special attention was given to applying the disclosure requirements under ESRS 2 – General Disclosures, which include the roles and responsibilities of the highest governance bodies, strategy, business model, significant (material) impacts, risks, and opportunities, and the methods for managing these aspects.
As a member of the Molson Coors Beverage Company (MCBC) group, Zagrebačka pivovara aligns with the strategy, business model, policies, objectives, and indicators defined by MCBC. Relevant MCBC documents were utilized in preparing this report to provide a comprehensive overview of how sustainability impacts, risks, and opportunities are managed at the level of strategy, policy, and target values within the group. The structure of the report was fully aligned with ESRS standards to reflect their key requirements.
As in previous reporting cycles, SharePoint was used to facilitate the efficient exchange of data and information. Data collection for environmental, social, and governance aspects was conducted using Excel templates tailored to meet the minimum requirements of ESRS. Since this was the first reporting cycle under ESRS standards, GRI templates were also integrated into the data collection process to ease the transition for employees already familiar with GRI standards. Additional templates were developed for value chain mapping and compliance with ESRS 2 requirements.
To better understand the CSRD directive and ESRS standards, thematic online meetings were organized. During the assessment phase of material impacts, risks, and opportunities, two specialized meetings were held. The first focused on human resources as a material issue, highlighting the impacts of Zagrebačka pivovara on labor issues and related risks and opportunities. The second focused on water as a material issue, including risks and opportunities related to water resource management.
In compliance with ESRS 1 – General Requirements, Zagrebačka pivovara analyzed its value chain for the first time to clearly differentiate the impacts of its operations from those within its value chain. The aim was to identify significant impacts, risks, and opportunities in both the upstream and downstream segments of the value chain and within its own operations, as well as to recognize key stakeholders within the chain. Special attention was paid to the upstream part of the value chain, given the company’s significant dependence on the cultivation and supply of agricultural raw materials, analyzing it in the context of ESRS environmental requirements.
The materiality assessment was conducted based on the list of sustainability matters defined by thematic ESRS standards under ESRS 1 AR 16, as well as specific factors identified by the Oikon consulting team. Material factors identified during the preparation of the first report in 2021 were also considered. For the first time, nature was included as a “silent stakeholder,” becoming a critical element for a comprehensive assessment of environmental impacts, risks, and opportunities for Zagrebačka pivovara. Relevant scientific sources were used for this assessment, including studies on planetary boundaries, reports from IPCC, Copernicus, the European Environment Agency, CDP, and professional papers on water, agricultural raw materials, and related topics. Identified impacts, risks, and opportunities were interpreted qualitatively and quantitatively, depending on data availability, and aligned with ESRS guidelines for value chain mapping.
For the first time, as part of the double materiality assessment, a preliminary analysis of impacts, risks, and opportunities related to biodiversity and ecosystems in the upstream part of the value chain was conducted. This process incorporated stakeholder dialogue results from 2021, conducted during the preparation of the first report. Based on the list of sustainability matters and identified impacts, risks, and opportunities, prioritization was carried out using materiality criteria.
The concept, draft, and final version of the 2023 sustainability report were developed, with the structure fully aligned with ESRS 1 requirements.
Implementation of this project contributes to the following Sustainable Development Goals:
