Overview
The Australian Beef Sustainability Framework (ABSF) is an initiative of the Australian beef industry to set out the key indicators of its sustainability performance.
The ABSF uses evidence-based metrics to empower industry, and demonstrate its values and accountability to customers, investors and stakeholders.
The ABSF regularly reviews key topics and areas of focus to address the beef industry’s most significant impacts, risks and opportunities.
A double materiality assessment that considers financial risks to the industry, as well as the environmental and social impacts of the industry, offers a range of strategic benefits for the Australian beef sector.
An assessment aligns the ABSF with emerging global reporting standards such as:
- the EU Corporate Sustainability Reporting Directive (CSRD)
- the Global Reporting Initiative (GRI)
- the International Financial Reporting Standards (IFRS).
This helps maintain market access and regulatory readiness in global export markets.
This assessment approach improves risk management by identifying social and environmental risks that could have financial or reputational impacts for the industry.
Beyond risk, a double materiality approach enhances strategic decision-making and increases transparency and credibility with stakeholders. It positions the industry to improve customer expectations on issues such as emissions reduction and animal welfare.
The double materiality assessment helps ensure the ABSF remains future-focused, inclusive, and responsive to the evolving regulatory landscape. It will also guide updates to the themes and priorities for the Australian Beef Sustainability Framework report.
Project Lead: Meat & Livestock Australia (MLA)
Project Contact: info@mla.com.au
Project Status: Complete
Objective alignment:
- 6 – Implement industry sustainability frameworks and plans.
Activity alignment:
- 6.1 – Share knowledge (such as the development of benchmarks) between industries to implement industry sustainability frameworks and plans.
Project updates
August 2025
Objectives
The key objectives of the 2025 materiality assessment were to:
- review and refine material topics using a double materiality approach, to ensure they remain relevant to Australian beef industry and the ABSF
- ensure the ABSF continues to align with evolving sustainability standards and frameworks
- engage a wide range of key stakeholders to gather input on sustainability priorities, emerging issues, and industry progress.
The final report includes detailed insights into the analysis process, project context, and recommendations.
Methodology
The 2025 ABSF materiality assessment followed a structured, multi-phase process:
Phase 1 – Desktop review
This phase involved an extensive review of key industry strategy documents, governance and public documents provided by MLA. It also reviewed the external landscape, including trends, contemporary media and regulatory changes. It also involved peer assessment and engagement with other industry representatives.
Phase 2 – Stakeholder engagement
Environmental Resource Management (ERM) and STR Consulting engaged with internal and external stakeholders across the beef industry’s value chain. Over 52 organisations and 78 stakeholders participated through online interviews and surveys, with 54% of stakeholders internal to the beef industry.
Phase 3 – Identify material topics and define assessment methodology
Based on the findings of phases 1 and 2 and the key impacts, risks and opportunities identified, an updated list of sustainability topics was developed and refined. An assessment and scoring methodology was defined and agreed on by the ABSF Steering Group (SG).
Phase 4 – Perform a double materiality assessment
ERM performed the materiality assessment to score and prioritise the most relevant sustainability topics for the beef industry. These were reflected in a topic ranking and materiality matrix.
Throughout this process, regular consultations were held with the ABSF SG to ensure alignment with industry needs and stakeholder expectations, as well as to secure sign off on relevant project phases and milestones.
Results
The 2025 ABSF materiality assessment identified a total of 26 sustainability topics. Thirteen topics were classified as highly material, indicating their critical importance to the industry’s sustainability performance, regulatory compliance, and stakeholder expectations. These are:
- Animal health & welfare
- Biosecurity
- Market access
- Climate change resilience
- Greenhouse gas emissions & carbon capture
- Food safety & quality
- Deforestation
- Livestock transport
- Traceability across the value chain
- Animal husbandry & handling
- Work health & safety
- Rural economic & community contribution
- Productivity and profitability
The full report will be published on the Australian Beef Sustainability Framework website.
August 2024
MLA engaged a consultant to undertake the materiality assessment. Work began to:
- review existing literature
- analyse the external landscape
- conduct peer reviews
- synthesise findings for stakeholder interviews and engagement.
See more
See more about The Australian Beef Sustainability Framework.
Tags: Complete, Objective 6