Food Waste examines how a company prevents, measures, manages and discloses edible and inedible food materials that are removed from the human food chain across its operations and value chain. It includes:

• upstream losses in farming, processing and storage (crop damage, trimming, spoilage);
• manufacturing-stage waste from formulation, packaging changeovers, quality rejects and overproduction;
• distribution and retail losses due to handling errors, inventory imbalances and date-code expiry;
• consumer-level waste influenced by portion sizes, labelling, education and take-back schemes;
• valorisation pathways - donation, animal feed, upcycling, anaerobic digestion, composting - that prioritise the food-recovery hierarchy;
• quantification methods (WRAP FLW Standard, GRI 306-5) and targets aligned with SDG 12.3 to halve food waste by 2030.