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1、April 2025Sustainable packaging in the FMCG and retail sectorPwC|Sustainable packaging in the FMCG and retail sector2April 2025|Table of contents01Introduction02Sustainable packaging and ESG integration03Optimising packaging for profitability and sustainability through the 4Rs 04Determining the feas

2、ibility of sustainable packaging strategies05ESG governance in packaging06Centralising packaging data for effective ESG reporting07Collaborative partnerships for a circular packaging value chain 08Linking sustainability efforts with brand perception09Communicating sustainability initiatives10Conclus

3、ionPwC|Sustainable packaging in the FMCG and retail sector3April 2025|Introduction01The problem of managing plastic waste is a growing concern.Only 15%of plastic waste gets collected for recycling at a global scale and nearly half of it still ends up being discarded irresponsibly.1 This indicates th

4、at only 9%of waste actually gets recycled.2 Over the last two decades,the world has doubled its production of plastic with most of it ending up in landfills or being incinerated.A recent Organisation for Economic Co-operation and Development(OECD)report reveals that a staggering 91%of waste is not r

5、ecycled.3 Another report by the United Nations Environment Programme(UNEP)indicates that in 2016,an estimated 11 million metric tonnes of plastic trash found its way into the ocean.4India plays a significant role in the plastic waste crisis.The country is one of the twelve countries which are accoun

6、table for 60%of the worlds mismanaged plastic.5 With a population exceeding 1.4 billion people,India produces 26,000 tonnes of plastic waste daily which is equivalent to about 26,000 small cars.6 In a bid to combat this,on 5 June 2018,the Prime Minister announced that India would phase out single-us

7、e plastics by 2022.Following this,on 12 August 2021,the Ministry of Environment,Forest and Climate Change(MOEFCC)enforced a ban on certain single-use plastic items from 1 July 2022.Since 2016,the Plastic Waste Management Rules have made it mandatory for users of plastics to collect and recycle their

8、 waste.These extended producer responsibility(EPR)rules,initially voluntary,are now enforced through an onlineEPR trading platform.7,8 The retail and consumer goods industry is facing growing pressure to adopt sustainable practices driven by regulations,investors and consumers.The twenty-first centu

9、rys consumers focus on human rights,tackling climate change and supporting businesses which embrace circular economy practices.In India,a majority of consumers are now willing to invest more in products with sustainable and minimal packaging for their purchases.In recent times,there have been major

10、changes in Indias regulatory landscape to improve plastic waste management and effectively implement EPR.The Central Pollution Control Board(CPCB),the Ministry of Environment,Forest and Climate Change(MOEFCC),and the Food Safety and Standards Authority of India(FSSAI)have come up with new laws and p

11、olicy regulations which indicate a promising movement towards tackling the countrys waste management challenges.Investors,too,want to know how a companys sustainability plans are aligned with its business model and,ultimately,its prospects for creating long-term value.1.https:/www.oecd.org/en/about/

12、news/press-releases/2022/02/plastic-pollution-is-growing-relentlessly-as-waste-management-and-recycling-fall-short.html2.Ibid3.Ibid4.https:/wedocs.unep.org/bitstream/handle/20.500.11822/41263/Plastic_Science_E.pdf5.https:/www.business- packaging in the FMCG and retail sector4April 2025|Figure 1:The

13、rise of sustainable packagingSource:https:/cpcb.nic.in/https:/moef.gov.in/https:/eprplastic.cpcb.gov.in/https:/www.pwc.in/assets/pdfs/consulting/esg/business-responsibility-and-sustainability-report.pdfhttps:/ packaging in the FMCG and retail sector5April 2025|02Sustainable packaging andESG integrat

14、ionMost packaging strategies tend to focus on actions that are largely based on market trends and internal systems practised by established organisations.A structured ESG governance framework is crucial for executing a sustainable packaging strategy in a company.Brand perception of sustainability is

15、 shaped by both external communication and internal performance.Aligning green marketing outreach with sustainability reporting standards is crucial for companies to have effective outbound communication mechanisms.Let us explore these elements in detail.Figure 2:A holistic approach to sustainable p

16、ackaging practicesSource:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector6April 2025|03To boost profitability and meet both mandatory and voluntary targets,companies must optimise packaging and make it more economical and sustainable.This involves focusing on four key action fiel

17、ds rethink,reduce,reuse and recycle.Rethink:This action requires a fundamental rethinking of product and portfolio design and business processes to reduce the use of plastic across its products and logistics.Companies might also need to venture into other segments of the value chain,such as the recy

18、cling market,and determine outsourcing options to secure long-term material access.Reduce:Reducing resource consumption is a strategic lever for companies which are aiming to save costs while meeting their sustainability goals.The primary focus is on reducing packaging material itself,as seen throug

19、h lightweighting or designing with less material.Reducing energy requirements,transportation needs and packaging-related waste are key focus areas for reducing plastic waste.Reuse:Packaging designed for multiple uses,such as refillable containers or returnable crates can significantly cut down the u

20、se of single-use waste.Reuse strategies also pave the way for closed-loop systems that can strengthen consumer relationships.Recycle:Though recycling is important,finding the right method of recycling is essential to yield the best results.One of the ways in which recycling can be effectively implem

21、ented is by using materials which are easily recyclable and support the existing recycling infrastructure.Figure 3:Holistic and sustainable packaging optimisation action fieldsOptimising packaging for profitability and sustainability through the 4Rs99.https:/ packaging in the FMCG and retail sector7

22、April 2025|A sustainable packaging feasibility assessment encompasses a comprehensive approach which integrates various aspects of the business to create packaging solutions that are not only environmentally friendly but also economically viable,legally compliant and marketable.Understanding these i

23、nterconnected aspects of sustainable packaging strategy is essential for businesses which are aiming to implement thesestrategies effectively.Technical aspectThe technical aspect focuses on the advancements in materials and technologies used to develop sustainable packaging.This includes exploring n

24、ew biodegradable materials,improving recyclability and innovating packaging designs which can reduce waste and enhance product durability.Environmental aspectThe environmental aspect examines the environmental footprint of packaging,specifically on carbon emissions,waste minimisation and natural res

25、ources.This aspect aims at addressing global environmental challenges.Financial aspectThe financial aspect analyses the cost-effectiveness and economic benefits of sustainable packaging.It considers the initial investment in sustainable materials and technologies,potential long-term savings through

26、resource efficiency and local sourcing of materials.Regulatory aspectThe regulatory aspect involves navigating the complex landscape of laws and regulations governing packaging standards.Compliance with environmental regulations,such as extended producer responsibility,restrictions on hazardous subs

27、tances and mandates for recycling is essential for avoiding legal penalties.Marketing aspectThe marketing aspect highlights the role of sustainable packaging in enhancing consumer appeal and strengthening brand identity.Eco-friendly packaging can give a brand a competitive edge in the market,attract

28、 environmentally conscious consumers and build brand loyalty.04Determining thefeasibility of sustainable packaging strategiesPwC|Sustainable packaging in the FMCG and retail sector8April 2025|Figure 4:Interconnected aspects of sustainable packagingAbbreviationInterconnections between aspectsRational

29、eSP:Sustainable packagingTA:Technical aspectEA:Environmental aspectFA:Financial aspectRA:Regulatory aspectMA:Marketing aspectCost efficiency Market demandsSuggests that cost efficiency is influenced by market demands and vice versa.Eco-friendly materials ComplianceImplies that materials chosen for s

30、ustainability reasons related to sustainability might need to comply with regulations.Regulatory policies brandingSuggests that sustainability policies might impact branding strategies for sustainable packaging.Sustainability marketing Consumer trendsIndicates that marketing strategies for sustainab

31、le packaging are influenced by consumer trends.Technical innovations Eco-friendly materialsIndicates that technical innovations may involve the use of eco-friendly materials and vice versa.Source:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector9April 2025|Implementing any sustain

32、ability initiative requires a robust governance framework to ensure effective decision-making,accountability and continuous improvement.This framework ensures that decisions are made effectively,responsibilities are clear and progress is consistently monitored.A comprehensive ESG governance model se

33、amlessly integrates sustainability into the business operations while fostering innovation,adherence to regulations and operational excellence.It is important to verify if the current organisational structure adequately supports the packaging strategy to guarantee its successful implementation acros

34、s all levels of the organisation.Figure 5 depicts how sustainable packaging practices can be structured within an organisation.The figure showcases how business operations,sustainability management functions and board level oversight work together harmoniously.Business operations handle the aspects

35、of sustainable packaging such as planning,execution and monitoring to ensure that the daily activities align with sustainability objectives.Sustainability management functions focus on evaluation,validation of practices and managing risks associated with sustainability efforts.The board sets directi

36、ons and policies that guide sustainability initiatives across the organisation.Communication and feedback mechanisms,among these entities facilitate ongoing assessment and enhancement of sustainability measures.Figure 5:An illustrative governance framework for sustainable packaging practicesESG gove

37、rnance in packaging05Source:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector10April 2025|06Centralising packaging data for effective ESG reportingOnce the metrics and KPIs are identified,regular monitoring and evaluation of organisational control over this information becomes ind

38、ispensable.Becoming an ESG-ready organisation depends on centralising data collection.The quality and granularity of data is important as it helps derive meaningful insights which can help the leadership in making informed decisions.Managing diverse metrics,such as type and quantity of materials use

39、d,recycled content in materials,energy consumption,recyclability rate and other metrics collected from multiple data owners often requires a streamlined data collection methodology across the organisation.The most effective approach involves taking a detailed journey through each metrics lifecycle,f

40、rom its source data.Establishing crucial rules for information governance involves implementing an impactful tiered approach,and categorising data based on relevance and impact.Organisational clarity is ensured by clearly defining these categories and aligning them with specific requirements.This st

41、reamlines the incorporation of existing metrics and the integration of new metrics into the ESG reporting framework as well as ensuring continuous improvement of the overall ESG performance and reporting processes.Figure 6:An illustrative packaging related data collection and monitoring dashboard So

42、urce:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector11April 2025|07Collaborative partnerships for a circular packaging value chain It is important to form partnerships at every level of the value chain to collectively close the circular loop of raw materials and packaging waste

43、by:collaborating with suppliers to ensure that they provide details on the recyclability and recycled materials in the packaging they supplybuilding partnerships with raw material manufacturers to develop innovative solutionsworking together with the state governments,waste collectors,sorters,and pr

44、ocessors to collaboratively establish an end-of-life system that promotes recyclability.Achieving circular packaging necessitates collaboration across the value chain.Once a product reaches the end of its lifecycle and becomes waste,various recycling methods such as waste sorting,mechanical recyclin

45、g and chemical recycling can be implemented to ensure its recyclability,thereby preventing the waste from reaching landfills or being incinerated.Numerous stakeholders such as municipalities,waste management firms,physical and chemical recyclers,and intermediaries play a crucial role in this value c

46、hain and by partnering with recyclers and waste management entities,organisations can create an infrastructure that supports complete recyclability of these waste materials.Figure 7 illustrates the plastic value chain,highlighting the key stakeholders,stages of production andrecycling processes.Figu

47、re 7:An overview of key stakeholders and processes in the plastic value chainSource:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector12April 2025|08Linking sustainability efforts with brand perceptionAn organisations sustainability initiatives and branding activities are closely i

48、ntertwined as many consumers assess the company on the basis of their internal ESG performance.How a brands sustainability efforts are perceived is shaped by how it communicates its presence through media and its sustainability initiatives.Conveying the brands voice and message along with eco-labell

49、ing the products plays an important role in shaping the consumers views about the brand.However,perception alone is not enough.The internal operations of a company drive the authenticity and impact of its sustainability efforts.This includes practices like sourcing eco-friendly materials,using energ

50、y efficient packaging methods and designing packaging that reduces material usage and waste production.Training the employees is also important to ensure that sustainable practices become a part of the companys culture.Figure 8:The role of sustainability in shaping brand perception and shaping consu

51、mer trustSource:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector13April 2025|09Communicatingsustainability initiatives Communication plays an important role in convincing various stakeholders about the sincerity of a companys sustainability endeavours.While some standards such as

52、 the Global Reporting Initiative(GRI),Integrated Reporting(IR)Framework,Sustainability Accounting Standards Board(SASB),Task Force on Climate-related Financial Disclosures(TCFD),United Nations Sustainable Development Goals(UN SDGs)among others are non-mandatory and non-binding,other standards and fr

53、ameworks such as the Business Responsibility and Sustainability Reporting(BRSR),European Sustainability Reporting Standards(ESRS),Corporate Sustainability Reporting Directive(CSRD),and the Climate Related Disclosures by Securities and Exchange Commission(SEC)are mandatory.In certain cases,internatio

54、nally accepted reporting frameworks such as GRI,SASB,TCFD,Integrated Reporting are referred to by regulatory authorities for cross referencing.Though these frameworks and standards share some similarities,there are instances where they dont align which can pose practical challenges for companies whi

55、ch are aiming to create unified and consistent reports that meets the expectations of both investors and jurisdictional compliance and regulations.Ensuring alignment of standards and frameworks is crucial for developing a comprehensive reporting procedure.Figure 9:An illustrative framework for effec

56、tive packaging impact reportingThe disclosure of positive impacts from sustainable packaging initiatives involves three key steps evaluate,conclude,report coupled with six fundamental questions.These steps and questions provide a straightforward,lucid and practical approach to enhance the confidence

57、 in externally reported packaging endeavours.The questions cover why sustainability packaging information is reported and for whom,setting the stage for subsequent decisions on where to report,what to report,how to report,and how much to report.Addressing questions 1 and 2 guides companies in determ

58、ining the purpose and audience for packaging efforts.This foundation,in turn,informs decisionmakers and helps them decide where and what to report,how to prepare and present the information and how much information to disclose.While questions 1 and 2 precede the others,the dynamic nature of the proc

59、ess acknowledges the interplay between questions and steps,emphasising their interconnectedness when making judgments about information disclosure.The strength of an organisations initiatives lies in their relevance and transparency,reinforcing their commitment to authentic and impactful sustainabil

60、ity practices.Source:PwC analysis PwC|Sustainable packaging in the FMCG and retail sector14April 2025|10ConclusionDriving sustainable packaging initiatives requires supervision by an internal stakeholder along with a comprehensive governance of the process and essential/core capabilities that compan

61、ies often lack.Though the sustainability team is often the first point of contact for this process,procurement,sourcing and innovation departments can also become the drivers for packaging optimisation.Companies need to address the following aspects to effectively tackle the problem of sustainable p

62、ackaging:collaboration between various departmentsintegration of cost and sustainability packaging KPIsanalysing the portfolioengaging in value chain and ecosystem collaborationcapacity building for teamscommitting to packaging targets set for the organisationstrengthening communication with supplie

63、rsconducting lifecycle assessments of packaging materialsadopting eco-friendly packaging messaging and brandingfostering cross-industry partnerships for joint sustainability initiatives.In order to achieve impactful results in driving sustainable packaging initiatives,organisations must adopt these

64、initiatives as a cross-functional priority.A committed approach to sustainable packaging can build trust with consumers,strengthen supplier relationships and positions these organisations as a leaders of sustainability initiatives in the FMCG and retail sector.PwC|Sustainable packaging in the FMCG a

65、nd retail sector15April 2025|About PwC Indias ESG practice PwCs ESG platform enables clients to navigate the evolving ecosystem around ESG strategy,reporting,climate change,circular economy,technology,governance,social elements of ESG,sustainable supply chain,sustainable finance,capacity building an

66、d responsible investments.Our community of solvers provides sectoral insights and empowers businesses with holistic,integrated,fit-for-purpose,outcome-based ESG solutions to deliver sustained outcomes,build resilience,create long-term value and enhance the trust of stakeholders.Our Climate and Susta

67、inability team provides end-to-end support across key areas such as ESG strategy,ESG reporting,ESG transformation,ESG risk management,decarbonisation and climate strategy.We also help businesses to adopt sustainable supply chain practices and leverage ESG technology to drive progress.In the circular

68、 economy space,our expertise includes plastic foot printing,designing EPR compliance roadmaps,digitisation for waste monitoring,and conducting studies of plastic alternatives and institutional strengthening to build capabilities.Climate and sustainabilityCircular economyESG strategyESG reportingESG

69、transformationESG risk managementDecabonisationClimate strategySustainable supply chainESG technologyPlastic foot printingEPR compliance roadmapDigitisation for monitoring of wasteStudy of plastic alternativesInstitutional strengtheningPwC|Sustainable packaging in the FMCG and retail sector16April 2

70、025|About PwC Indias Retail and Consumer practiceIndia is one of the fastest growing large economies in the world with domestic consumption contributing 60%of its GDP.10 The proportion of private consumption will continue to be a significant factor of the countrys economic growth with the tailwind o

71、f increasing per capita incomes and per capita consumption.India,the third largest retail market in the world,has a huge consumption headroom across all its consumer categories and the size of the retail industry in India has already surpassed USD 1 trillion.11 Therefore,the retail and consumer(R&C)

72、sector is strategically important.At PwC,we are building deep sectoral talent and capabilities,i.e.bespoke solutions,experiences and collaborations across the retail and consumer value chain.Figure 10:An overview of our competencies across the R&C value chainSource:PwC analysis 10.https:/ packaging

73、in the FMCG and retail sector17April 2025|About PwCAt PwC,our purpose is to build trust in society and solve important problems.Were a network of firms in 151 countries with over 360,000 people who are committed to delivering quality in assurance,advisory and tax services.Find out more and tell us w

74、hat matters to you by visiting us at .PwC refers to the PwC network and/or one or more of its member firms,each of which is a separate legal entity.Please see for further details.2025 PwC.All rights reserved.Data Classification:DC0(Public)In this document,PwC refers to PricewaterhouseCoopers Private

75、 Limited(a limited liability company in India having Corporate Identity Number or CIN:U74140WB1983PTC036093),which is a member firm of PricewaterhouseCoopers International Limited(PwCIL),each member firm of which is a separate legal entity.This document does not constitute professional advice.The in

76、formation in this document has been obtained or derived from sources believed by PricewaterhouseCoopers Private Limited(PwCPL)to be reliable but PwCPL does not represent that this information is accurate or complete.Any opinions or estimates contained in this document represent the judgment of PwCPL

77、 at this time and are subject to change without notice.Readers of this publication are advised to seek their own professional advice before taking any course of action or decision,for which they are entirely responsible,based on the contents of this publication.PwCPL neither accepts or assumes any r

78、esponsibility or liability to any reader of this publication in respect of the information contained within it or for any decisions readers may take or decide not to or fail to take.2025 PricewaterhouseCoopers Private Limited.All rights reserved.GG/April 2025-M&C 43380Sambitosh MohapatraPartner and Leader ESGPwC IndiaContact usRavi KapoorPartner and Leader Retail and ConsumerPwC IndiaDr Gargi GhorpadeExecutive Director ESG Strategy and Transformation/Sustainability and Climate StrategyPwC IndiaDr Gargi GhorpadeSomesh DasContributorsEditorial:Rubina MalhotraDesign:G Gnanaraj