Corporate sustainability reporting increasingly requires businesses to explain what they are doing, why they are doing it and how those actions are measured.
Packaging may seem like a small operational detail, but for businesses using large volumes of bottled water or other packaging, material choices can become part of the wider sustainability conversation.
Why Does Packaging Matter in ESG Reporting?
Packaging decisions can affect several areas of a company’s sustainability strategy.
For example, a business may track:
- Packaging materials used
- Use of conventional plastics
- Plant-based material adoption
- Waste-management practices
- Supplier requirements
- Environmental initiatives
The exact information reported will depend on the company’s reporting framework and objectives.
The important point is that packaging claims should be supported by specific information rather than broad sustainability language.
What Packaging Information Should Companies Track?
If packaging is part of your sustainability strategy, start by documenting the basics.
Record:
Material: What is the packaging made from?
Quantity: How much packaging is purchased or used?
Specification: Does the material contain conventional PET or another material?
Supplier: Who supplies the packaging?
End of life: What is the intended disposal or recovery pathway?
Evidence: What documentation supports relevant environmental claims?
Maintaining this information makes sustainability reporting more structured and easier to review.
Can Switching From PET Be Included in Sustainability Reporting?
Potentially, yes.
If a business changes from conventional PET packaging to another packaging material, the change can be documented as part of its sustainability initiatives.
However, businesses should avoid presenting a material switch as proof of an overall environmental improvement without explaining what changed and how it was assessed.
For example, instead of simply saying:
“We switched to sustainable packaging.”
A stronger statement would identify the packaging change and provide the relevant supporting information.
How Should Companies Handle Environmental Claims?
Environmental claims should be specific and evidence-based.
Terms such as:
- Sustainable
- Eco-friendly
- Plant-based
- Biodegradable
- Compostable
- Recyclable
can describe different characteristics.
Companies should therefore document exactly what each claim means for their product and what evidence supports it.
This is particularly important when sustainability information is included in corporate reports, websites, procurement documents or customer communications.
What Role Does Procurement Play?
Sustainability reporting shouldn’t begin after the product has already been purchased.
Procurement teams can build better reporting foundations by asking suppliers for information before selecting packaging.
Useful supplier questions include:
- What is the exact packaging material?
- What environmental attributes can be documented?
- What certifications or technical documentation are available?
- What is the intended end-of-life pathway?
- Can the supplier provide consistent product information for future reporting?
This makes sustainability a procurement consideration rather than simply a marketing exercise.
How Can Businesses Document a Packaging Change?
Keep the documentation simple and consistent.
A company could maintain records covering:
Previous packaging → New packaging → Reason for change → Quantity → Supporting documentation → Reporting period
This creates a clearer internal record and makes it easier to explain packaging changes later.
For businesses using bottled water across offices, hotels or events, procurement records can also help establish how much packaging is being purchased over time.
What Should Companies Avoid Claiming?
Avoid turning one packaging improvement into a much broader environmental claim.
For example, changing bottle material does not automatically prove that a company’s entire product or business is “carbon neutral,” “zero impact” or “fully sustainable.”
A better approach is to describe the specific change and its documented attributes.
This makes sustainability communication more credible and easier for stakeholders to understand.
Where Does Plant-Based Bottled Water Fit?
Businesses looking to reduce their dependence on conventional PET can evaluate plant-based bottled-water packaging as one potential procurement option.
Not A PET Bottle uses NPB-PLA™, a plant-based bottle material designed for bottled-water packaging.
If a business chooses this type of packaging, it can document the relevant material information as part of its internal sustainability and procurement records.
The key is to report what the packaging is, what changed and what evidence supports the claim.
Packaging Should Be Part of the Sustainability Conversation
ESG reporting isn’t about collecting impressive sustainability statements.
It’s about creating a clear connection between actions, data and evidence.
For businesses, packaging can be a practical place to start.
Document the materials you use, understand your suppliers, track relevant changes and make only the environmental claims you can support.
That approach makes packaging decisions more useful—not only for sustainability reporting, but also for procurement and long-term business planning.
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Frequently Asked Questions
Can packaging be included in ESG reporting?
Packaging can form part of a company’s broader environmental and sustainability reporting, depending on the reporting framework and the company’s materiality assessment.
What packaging information should companies track?
Useful information can include material type, quantities purchased, supplier information, environmental attributes, disposal pathway and supporting documentation.
Can switching from PET to plant-based packaging support sustainability goals?
It can support a company’s sustainability objectives, but the specific environmental benefit should be described accurately and supported by relevant evidence.
Should companies ask suppliers for sustainability documentation?
Yes. Supplier documentation can help businesses substantiate material specifications and environmental claims used in internal reporting or external communications.
Does using compostable packaging automatically improve ESG performance?
No. Compostability is one characteristic. Businesses should also consider the required disposal conditions, available infrastructure and the broader packaging lifecycle.
Can bottled-water packaging be part of corporate sustainability reporting?
Yes. For businesses that purchase significant quantities of bottled water, packaging material and procurement changes can be relevant to their sustainability strategy and reporting.





