FAB-B.04.B - Fertiliser and Pesticide Use Reporting
Does the company report on its use of fertilisers and pesticides?
About the data
The WBA Food and Agriculture Benchmark measures and ranks the world's most influential food and agriculture companies on their efforts to transform global food systems, tracking how companies work towards food that is healthy and nutritious, produced sustainably within planetary boundaries, and accessible and fairly produced for all. The 2026 edition assessed 350 companies spanning the entirety of the food and agriculture value chain, from agricultural inputs and commodities through to manufacturing, retail, and food service. Companies were scored on 23 food and agriculture-specific indicators and 18 core social indicators across four measurement areas: governance, sustainable food systems, healthy food systems, and inclusive food systems. The benchmark is developed in close collaboration with an Expert Review Committee and is designed to incentivise the most influential companies in the sector to adopt sustainable business practices across their own operations and supply chains, addressing critical issues including greenhouse gas emissions, deforestation, freshwater use, nutrition, and living incomes for farmers, with human rights and social equity at its core. More information can be found here.
Methodology
According to the Food and Agriculture Organisation (FAO, 2021b), approximately one-
third of the world’s soils show moderate to high degradation. Soil erosion causes significant negative
impacts, such as disrupting the soil’s ability to store and cycle carbon, nutrients and water, and
reducing crop yields – resulting in production losses of around 7.6 million tonnes for cereals alone.
Companies have the opportunity to implement and scale up regenerative agricultural practices, which
can enhance soil health, increase biodiversity and boost total productivity and the nutritional status of
diets, while reducing the need for water and other agricultural inputs (FOLU, 2023).
Research Guidance:
The company can report on:
Nitrogen use efficiency (NUE), ratio of total N inputs and total N outputs to produce a crop, animal product or agrifood product and disclose the calculation methodology
Phosphorus balance, phosphorus input, phosphorus output
The volume and intensity of pesticides used/manufactured by the following toxicity hazard levelsWHO classification (2019)
Extremely hazardous;
Highly hazardous;
Moderately hazardous;
Slightly hazardous;
Unlikely to present an acute hazard
percentage of reduction in input (fertilisers and/or pesticide) use
Revenues or quantity of pesticides manufactured (tonnes) by toxicity hazard level
(TNFD, GRI 13)
Fertilisers manufacturers can report on:
Quantity of fertilisers manufactured (tonnes) with improved nutrient efficiency, with reused and recycled materials/nutrients with clear reduced impact on soil health and emissions
This indicator is not applicable to companies only operating in the seafood sector (fishing and aquaculture)
third of the world’s soils show moderate to high degradation. Soil erosion causes significant negative
impacts, such as disrupting the soil’s ability to store and cycle carbon, nutrients and water, and
reducing crop yields – resulting in production losses of around 7.6 million tonnes for cereals alone.
Companies have the opportunity to implement and scale up regenerative agricultural practices, which
can enhance soil health, increase biodiversity and boost total productivity and the nutritional status of
diets, while reducing the need for water and other agricultural inputs (FOLU, 2023).
Research Guidance:
The company can report on:
Nitrogen use efficiency (NUE), ratio of total N inputs and total N outputs to produce a crop, animal product or agrifood product and disclose the calculation methodology
Phosphorus balance, phosphorus input, phosphorus output
The volume and intensity of pesticides used/manufactured by the following toxicity hazard levelsWHO classification (2019)
Extremely hazardous;
Highly hazardous;
Moderately hazardous;
Slightly hazardous;
Unlikely to present an acute hazard
percentage of reduction in input (fertilisers and/or pesticide) use
Revenues or quantity of pesticides manufactured (tonnes) by toxicity hazard level
(TNFD, GRI 13)
Fertilisers manufacturers can report on:
Quantity of fertilisers manufactured (tonnes) with improved nutrient efficiency, with reused and recycled materials/nutrients with clear reduced impact on soil health and emissions
This indicator is not applicable to companies only operating in the seafood sector (fishing and aquaculture)
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Not Applicable
Assessment
Steward Assessed
Report Type
Aggregate Data Report