The Client

UCC is one of the world’s leading coffee companies, delivering a total coffee solution from private label roasting and own-branded coffee through to world-class coffee making equipmentA Japanese multinational brand, UCC operates across a number of European markets, with its European HQ based in the UK 

The Challenge

As a UK-headquartered EMEA business, UCC needed to understand and prepare for evolving sustainability reporting obligations across its European operations. With EU corporate sustainability legislation in constant flux, the challenge was to identify an approach that ensured compliance while laying the groundwork to refresh its long-term sustainability strategy and targets. 

Initially, our team was engaged to conduct a CSRD Gap Analysis. This revealed the need for a comprehensive Double Materiality Assessment (DMA) aligned with the EU’s forthcoming Corporate Sustainability Reporting Directive (CSRD). 

The Approach

Working closely with UCC’s in-house sustainability leads, we formed a cross-functional taskforce to gather insights and key data points. Following best practice guidance from EFRAG (the EU’s sustainability reporting body), we implemented a four-phase approach: 

  1. Discovery
    A 360° review of material issues based on industry benchmarks and peer analysis, combined with a deep dive into UCC’s existing sustainability data and initiatives. This resulted in a longlist of potential material topics. 
  2. Listen & Establish
    We conducted interviews with internal and external stakeholders to identify entity-specific impacts, risks, and opportunities (IROs). An employee survey, open to all European staff, provided additional insights into workforce-related impacts. 
  3. Assess & Review
    Using a predefined methodology and risk/impact thresholds, we prioritised and ranked the identified IROs. These were then reaggregated into overarching material topics. 
  4. Report
    We delivered a summary report featuring the final Materiality Grid. In collaboration with UCC’s team, we also developed infographics mapping key impacts and risks across the full UCC value chain—tools that helped the Executive Team contextualise findings and inform strategic decisions for the next phase. 

The Philosophy team guided us through a complex process with a clear, step-by-step methodology aligned to best practice. They approached the project with rigour and diligence, keeping us informed and involved throughout. Despite a shifting legislative backdrop, they proved to be a highly professional and knowledgeable partner. We now feel well equipped to move forward with refreshing our long-term European Sustainability Strategy

Malcolm Hett, Director of Sustainability, UCC Europe

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