Sustainability Reporting in the United States Healthful Food Council

The United States Healthful Food Council (USHFC) operates as a non-profit organization under section 501(c)(3), aiming to enhance the availability and consumption of nutritious foods. Its mission is aligned with addressing health issues linked to diet through systemic changes in food production and industry practices. Sustainability reporting, as practiced by USHFC, serves as a mechanism for accountability and performance evaluation against sustainable development goals. The REAL Certification system plays a pivotal role by providing flexible metrics developed from expert insights across various sectors, including the culinary arts. This certification assesses restaurants based on criteria such as menu analysis and supply chain verification, encouraging healthier food options. The credibility of sustainability reports is enhanced through external assurance, with an emphasis on reasonable assurance for greater reliability. Sustainability reporting not only supports organizational transparency and stakeholder trust but also promotes environmental quality and firm value, leading to improved business performance and risk management. Ultimately, the USHFC's commitment to sustainability reporting contributes significantly to its mission of fostering a healthier food industry.

Running head: UNITED STATES HEALTHFUL FOOD COUNCIL
United States Healthful
Food Council

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Table of Contents
Introduction.................................................................................................................................................2
Rationale for sustainability reporting.......................................................................................................2
Metrics.....................................................................................................................................................2
Uses of the Standards..............................................................................................................................2
Credibility of sustainability reports.........................................................................................................3
Value of Sustainability reporting.............................................................................................................3
Conclusion...................................................................................................................................................4
References...................................................................................................................................................5

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Introduction
The United States Healthful Food Council is an organization of non-profit comes under 501(c)
(3) section. Increase in the consumption and production of nutritious and healthy food for the
societies. To rearrange the incentives of food industry’s innovation and partnership came as a
solution with health of the customer. Aim of the USHFC is to change the system of food and get
rid of the diseases due to diet (Mind body green. 2017). USHFC is certified by REAL i.e.
Responsible Epicurean and Agricultural Leadership.
Rationale for sustainability reporting
Sustainability reporting is the process of determining, revealing and being accountable for the
performance of the organization to internal and external stakeholders for organizational
performance towards the goal of sustainable development. Balanced and reasonable presentation
of sustainability performance is provided by sustainability report (Global reporting. 2011).
Sustainability reporting is used for-
 Comparing the internal performance of the organization and with the competitors
regularly.
 Sustainability presentation and forming benchmark with the norms, performance
standards, laws, codes and initiated.
Metrics
REAL Certification is a metrics system which is flexible, development of these metrics is done
by the input of the different expert panels across industry, government and academia involving
chefs and restaurants. The complete evaluation process includes analysis of menu, bills and
verification of supply chain, front and back operations visual assessment. More than the 50
percent of the total score is necessary for the business to receive this certificate (Rouse, 2016). If
a business receive this certificate it means they are providing healthy food and with good
environment to their stakeholders.
Uses of the Standards
REAL certificate access the use of fresh fruits and vegetables avoidance of rotten and spoiled
food. REAL certificate also provide the information about the number of fryers used and the
methods used for the preparation of healthy food (Levin, 2013). Many times internet is not used
properly and do not keep nutrition as the priority. Reward is provided to those who give more

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priorities to healthier and nutrition options. REAL access the guidelines for the restaurants in
adding levels of certification. Platinum, gold and silver are the levels provided to the restaurants.
Certifiers of REAL work with the restaurants for meeting the guidelines and to receive the
certificate. REAL main goal is to promote the consumption and availability of healthy food and
to make foods profitable as it can result is receiving incentives for businesses. Team of REAL
certification include dieticians, experience chefs, experts of policies. Signing the contract is the
initial step of the process.
Credibility of sustainability reports
Corporate sustainability reporting external assurance is not mandatory. But companies are opting
external assurance for credibility. Types of external assurance engagement are Reasonable
assurance and Limited assurance (Storaenso. 2017). Reasonable assurance involves complete
audit and states that the topic is related to all the materials. On the other hand Limiter assurance
state that evidence for audit are not found that can suggest that the topic of the subject is related
to the related standards in the material. Most of the companies prefer Limited assurance, but for
sustainability reporting reporters should use Reasonable assurance as key sustainability
indicators. For the development of the business Reasonable assurance should be used for better
credibility, for adding value and it will help business to be different from the competitors.
Credibility of the integrated reporting can be seen when non-financial data is guaranteed to
standards of financial data.
Value of Sustainability reporting
Firm value and environmental quality have a positive relationship. For the performance of the
environment a control is implemented for higher cash flows. Investors are preferring to invest in
the enterprises shows transparency of their activities due to stakeholders trust, accurate
forecasting and there is no asymmetry of the information. Sustainability reporting help business
to make some positive changes into the process. For learning opportunities environmental and
social initiatives are employed by the firms. Sustainability reporting make organization’s
decision-making process effective (Center for corporate citizenship. 2017). For the evaluation of
the risk of business key metrics and management of sustainable business are significant and
relation between social, environmental and business impact also suggest this. For sustainability,
business dimensions helps in predicting and managing risk by reporting firms. For sustainability

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reporting firms are allowed to prepare and expect scarcity of future material, improvement of the
process, operations of community issues can be prepared and anticipated.
Sustainability reporting provide values in increase of employee loyalty, improvement in the
relations with the authorities, reputation improves, reduction in the waste, consumer loyalty
increases (Rossouw, R. 2013).
Conclusion
In the conclusion it can be said that leads to the development of the food industry and promote
healthy food. REAL certificate provide the assurance that the restaurant is providing healthy
food with good environment to their clients. Sustainability reporting is one of the reason for the
development of the business.

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References
Center for corporate citizenship. (2017). Value of Sustainability Reporting. Retrieved from:
http://www.confluencellc.com/uploads/3/7/9/6/37965831/valueofsustainabilitysummary.pdf
Global reporting. (2011). Sustainability Reporting Guidelines. Retrieved from:
https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf
Levin, A. (2013). REAL Certification. Retrieved from:
http://www.fesmag.com/departments/green-tip/11134-real-certification-and-ris,-washington,-d-c
Mind body green. (2017). United States Healthful Food Council. Retrieved from:
https://www.mindbodygreen.com/wc/united-states-healthful-food-council
Rossouw, R. (2013). The value of Sustainability Reporting. Retrieved from:
http://www.nextgeneration.co.za/value-sustainability-reporting/
Rouse, M. (2016). BVSD Food Services earns REAL certification from United States Healthful
Food Council. Retrieved from: https://eatreal.org/bvsd-food-services-earns-real-certification-
from-united-states-healthful-food-council/
Storaenso. (2017). Focus on credible sustainability reporting. Retrieved from:
http://www.storaenso.com/sustainability/stories/focus-on-credible-sustainability-reporting