British American Tobacco - Mapping our ESG disclosures

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Mapping our ESG disclosures

We map our ESG disclosures against three leading global reporting frameworks


Our ESG Performance Data Book provides a consolidated overview of BAT's non-financial performance, all relevant reporting indexes and frameworks, as well as outline the approach and scope used for data collection and assurance.

See below to download as a PDF
ESG Performance Data Book 2022 (1.2 mb)

To download our indexes and frameworks separately, please refer to the PDFs below.

Global Reporting Initiative

Our reporting against the Global Reporting Initiative (GRI) standards highlights 11 material topics, reflecting BAT’s most significant economic, environmental and social impacts, or those that substantively influence the assessments and decisions of stakeholders.

See our
2022 GRI Index (99 kb) 

Sustainable Accounting Standards Board

Our sustainability reporting suite in 2019 marked the first time BAT reported to the Sustainable Accounting Standards Board (SASB) framework against both the Tobacco and Agricultural Production Standards.

The SASB framework helps businesses identify, manage and report on financial aspects of sustainability consistently and transparently.

See our
2022 Sustainable Accounting Standards Board (SASB) Index (86 kb) 

Sustainable Finance Disclosure Regulation (SFDR)

To anticipate upcoming EU regulatory changes, in 2022 we started our alignment to SFDR Principal Adverse Indicators (PAI) in an effort to disclose any negative effects that investment decisions or advice could have on sustainability factors.

See our
2022 SFDR PAI Index (103 kb) 

World Economic Forum ESG index

In 2019, we also reported for the first time to the four pillars of the World Economic Forum’s new ESG index.

Launched at Davos, the new index covers a core set of material ESG metrics and provides disclosure recommendations that will provide a consistent basis across industries.

See our
2022 WEF ESG Index (85 kb) 

Taskforce on Climate-related Financial Disclosures

Our sustainability reporting suite in 2021, marked the first time BAT reported against TCFD and reinforced our commitment to transparency and ongoing improvement of ESG reporting by including disclosures on our climate-related performance and strategies in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Many of the disclosures appear in our CDP Climate responses due to alignment between the frameworks.

See our Taskforce on Climate-related Financial Disclosures at pages 70-81 of our BAT Combined Annual and ESG Report 2022 (8.7 mb) .

Sustainable Development Goals

The SDGs are 17 goals agreed to by all UN member nations that comprise an urgent call for action in a shared blueprint for peace and prosperity for people and the planet. We have mapped the goals to our sustainability material topics throughout our Combined ARA-ESG Report.

See our SDG Mapping of Our Material Sustainability Topics at page 49 of our BAT Combined Annual and ESG Report 2022 (8.7 mb) .