Assessment reveals key topics for Australian beef

Caption: The Australian Beef Sustainability Framework’s Materiality Matrix

This year, the Australian Beef Sustainability Framework’s (ABSF) fourth materiality assessment has been completed and is available to view. The report highlights the risks and opportunities for the industry, in addition to the most significant sustainability impacts.

The aim of this assessment was to update topics established in 2020 to ensure they accurately reflect the current state of the industry. 

The approach

A double materiality approach was utilised for this assessment, evaluating the beef industry’s social, environmental and economic impact significance and their implications for financial significance (both positive and negative).  

There are important strategic benefits to a double materiality approach, including the assurance that the ABSF is aligning with global reporting standards, improving risk management, and enhancing credibility with stakeholders. 

The assessment had a multi-phase approach which included a desktop review, stakeholder engagement, identification of material topics, defining assessment methodology, and performing the double materiality assessment. 

The outcomes of the assessment will help to guide strategic updates to the ABSF and future reports.

The objectives

The 2025 materiality assessment had three key objectives:

1. Through the use of a double materiality approach, review and refine topics to ensure they are relevant to the ABSF and the Australian beef industry.
2. Ensure the ABSF is aligning with evolving sustainability standards and frameworks.
3. Gather input on priorities, issues and industry progress with a wide range of stakeholders. 

More than 52 organisations and 180 individuals participated through online interviews and surveys.

Jacob Betros, MLA Sustainability Credentials Project Manager, highlighted the importance of stakeholder engagement to ensure relevancy.

“Talking with our stakeholders ensures we are answering the questions that are most pertinent to ensuring a truly sustainable and viable industry.  

“Engaging with those who matter the most will ensure the outcomes maintain relevance.”

Jacob said stakeholder engagement was balanced, with 46% external to the industry. 

“Maintaining this balance is key to ensuring all views of those involved with the frameworks objectives are captured,” he said.

What was identified

Out of the 26 sustainability topics identified in the assessment, 13 were classified as highly material. These 13 topics are critical to industry’s sustainability performance, regulatory compliance and stakeholder expectations. They will also help to guide the work the ABSF does moving forward.  

These 13 topics were:

• animal health and welfare
• biosecurity
• market access
• climate change resilience
• greenhouse gas emissions and carbon capture
• food safety and quality
• deforestation
• livestock transport
• traceability across the value chain
• animal husbandry and handling
• work health and safety
• rural economic and community contribution
• productivity and profitability.

“These 13 topics identified provide industry an opportunity to focus on areas which matter most to our stakeholders,” Jacob Betros said.  

“We can begin to strategise, invest and develop these areas to meet the expectations of our growing global customer base.”

You can find out more and view the Materiality Assessment Report 2025 on the ABSF website.