{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Introduction","Summary","I. General info","II. Scope and results","III. Methods-data sources","IV. Data collection-calculation","V. Review and assurance","VI. Targets-tracking","VII. Causes of FLW (optional)","VIII. Results matrix (optional)","Glossary"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":9,"comments":7,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":34,"n_cols":2,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"About this template:"]
[null,"• This template helps users record and report the results of inventories conducted using the Food Loss and Waste Accounting and Reporting Standard (FLW Standard), Version 1.0. "]
[null,"• It includes items an entity is required to report to be in conformance with the FLW Standard."]
[null,"• Other items are recommended in the standard but not all are included in this template since they are not required (for further details see Chapter 13 of the FLW Standard). Those included are marked as \"optional\" in the template and shaded in gold."]
[null,"• This is a sample reporting form. An entity may use any format to report FLW provided it contains all the reporting requirements (see Table 4.1 in the FLW Standard). An entity may also modify this template to suit its needs."]
[]
[null,"Steps for completing this template:"]
[null,"1. Enable macros. (Click the \"Enable Content\" button at the top of the screen when you first open the Excel file.)"]
[null,"2. Click the button below to start with Tab I (General information) then go to the other tabs in sequence. Answer the questions in each tab that apply to your situation. Depending on how questions are answered, other questions or fields may become active or inactive."]
[null,"3. Review the green boxes included on each tab as they contain reference information that will be helpful in completing the template."]
[null,"4. For each question in each tab, fill out the box with text or a number, check a box, or select a choice from a drop-down menu, as required by the question."]
[null,"5. Keep in mind that Tabs V through VIII will not apply to all inventories. Consult the FLW Standard for more guidance on when these tabs should be used."]
[null,"6. When finished entering information into Tabs I through VIII, go to the Summary tab to display the high-level inventory results. At the bottom of the Summary tab is a button that helps you check the inventory for completeness. "]
[]
[null,"The tabs are organized to report about:"]
[null,"I.       General information"]
[null,"II.      FLW inventory scope and results"]
[null,"III.    Quantification methods and data sources"]
[null,"IV.    Data collection, calculation, and analysis "]
[null,"V.     Review and assurance (if applicable)"]
[null,"VI.    Setting targets and tracking changes over time (if applicable)"]
[null,"VII.   Causes of FLW (optional)"]
[null,"VIII.  Details about inventory results, by food type and lifecycle stage (optional)"]
[]
[null,"Additional tips:"]
[null,"• Cells are color-coded by function (see legend)."]
[null,"• Many cells are marked with red tabs in the corners, which contain comments with instructions and definitions. Scroll your mouse over them and content will appear. If you cannot see all of the content in a mouseover box, right-click, click \"Edit Comment,\" and resize the box to accommodate all of the text in it."]
[null,"• Feel free to resize rows (in order to increase space for displaying answers) by right clicking on the row number and selecting \"Row Height.\""]
[null,"• Please see www.flwprotocol.org for the FLW Standard which lays out the requirements and guidance. See Table 4.1 for a summary of reporting requirements and Chapter 13 for additional guidance on reporting."]
[null,"• The final tab in this template contains a glossary with definitions for terms used throughout this reporting template."]
[null,"• We welcome your questions and suggestions. Please contact Brian Lipinski at BLipinski@wri.org."]

{"sheet":"Summary","index":1,"n_rows":59,"n_cols":11,"rows_kept":59,"cut":false,"hidden":false,"merged":[[34,4,34,8],[31,4,31,8],[32,4,32,8],[33,4,33,8],[17,2,17,4],[18,2,18,4],[19,2,19,4],[22,2,22,4],[23,2,23,4],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[3,6,3,7],[15,2,15,4],[16,2,16,4],[20,2,20,4],[21,2,21,4],[14,7,14,8]]}
[]
["FLAG","SUMMARY OF FLW INVENTORY SCOPE AND RESULTS"]
[]
[null,"Reporting entity:",null,{"$f":"'I. General info'!C4","v":0},null,null,"Date prepared:",null,{"$f":"'I. General info'!C8","v":"00:00:00"}]
[null,"Timeframe:",null,{"$f":"'II. Scope and results'!C8","v":"00:00:00"},"to",{"$f":"'II. Scope and results'!D8","v":"00:00:00"}]
[]
[null,"Total weight of FLW reported:",null,null,null,{"$f":"'II. Scope and results'!C5","v":0},{"$f":"INDEX('II. Scope and results'!N10:N13, 'II. Scope and results'!D5)","v":"lbs"}]
[]
[null,null,null,null,null,"Weight of FLW disaggregated by material type "]
[null,"FLW Inventory Scope",null,null,null,"and destination (where relevant)"]
[null,"Material type(s):"]
[{"$f":"'II. Scope and results'!C11","v":"No"},null,"Food",null,null,{"$f":"'II. Scope and results'!D11","v":"--"}]
[{"$f":"'II. Scope and results'!C12","v":"No"},null,"Inedible parts",null,null,{"$f":"'II. Scope and results'!D12","v":"--"}]
[]
[null,"Destination(s):",null,null,null,null,null,"Valorized? \n(to some degree)"]
[{"$f":"'II. Scope and results'!C19","v":"No"},null,"Animal feed",null,null,{"$f":"'II. Scope and results'!D19","v":0},null,{"$f":"'II. Scope and results'!F19","v":"Yes"}]
[{"$f":"'II. Scope and results'!C20","v":"No"},null,"Bio-based materials/biochemical processing",null,null,{"$f":"'II. Scope and results'!D20","v":0},null,{"$f":"'II. Scope and results'!F20","v":"Yes"}]
[{"$f":"'II. Scope and results'!C21","v":"No"},null,"Codigestion/anaerobic digestion",null,null,{"$f":"'II. Scope and results'!D21","v":0},null,{"$f":"'II. Scope and results'!F21","v":0}]
[{"$f":"'II. Scope and results'!C22","v":"No"},null,"Composting/aerobic processes",null,null,{"$f":"'II. Scope and results'!D22","v":0},null,{"$f":"'II. Scope and results'!F22","v":0}]
[{"$f":"'II. Scope and results'!C23","v":"No"},null,"Controlled combustion",null,null,{"$f":"'II. Scope and results'!D23","v":0},null,{"$f":"'II. Scope and results'!F23","v":0}]
[{"$f":"'II. Scope and results'!C24","v":"No"},null,"Land application",null,null,{"$f":"'II. Scope and results'!D24","v":0},null,{"$f":"'II. Scope and results'!F24","v":"Yes"}]
[{"$f":"'II. Scope and results'!C25","v":"No"},null,"Landfill",null,null,{"$f":"'II. Scope and results'!D25","v":0},null,{"$f":"'II. Scope and results'!F25","v":0}]
[{"$f":"'II. Scope and results'!C26","v":"No"},null,"Not harvested/plowed-in",null,null,{"$f":"'II. Scope and results'!D26","v":0},null,{"$f":"'II. Scope and results'!F26","v":"Yes"}]
[{"$f":"'II. Scope and results'!C27","v":"No"},null,"Refuse/discards/litter",null,null,{"$f":"'II. Scope and results'!D27","v":0},null,{"$f":"'II. Scope and results'!F27","v":"No"}]
[{"$f":"'II. Scope and results'!C28","v":"No"},null,"Sewer/wastewater treatment ",null,null,{"$f":"'II. Scope and results'!D28","v":0},null,{"$f":"'II. Scope and results'!F28","v":0}]
[{"$f":"'II. Scope and results'!C29","v":"No"},null,{"$f":"'II. Scope and results'!B29","v":"Other (describe destination):"},null,null,{"$f":"'II. Scope and results'!D29","v":0},null,{"$f":"'II. Scope and results'!F29","v":0}]
[{"$f":"'II. Scope and results'!C31","v":"No"},null,{"$f":"'II. Scope and results'!B31","v":"Unknown (Path: on-site removal or use of FLW)"},null,null,{"$f":"'II. Scope and results'!D31","v":0},null,{"$f":"'II. Scope and results'!F31","v":0}]
[{"$f":"'II. Scope and results'!C32","v":"No"},null,{"$f":"'II. Scope and results'!B32","v":"Unknown (Path: other entity collects/hauls FLW off site)"},null,null,{"$f":"'II. Scope and results'!D32","v":0},null,{"$f":"'II. Scope and results'!F32","v":0}]
[{"$f":"'II. Scope and results'!C33","v":"No"},null,{"$f":"'II. Scope and results'!B33","v":"Unknown (Path: other, typically informal)"},null,null,{"$f":"'II. Scope and results'!D33","v":0},null,{"$f":"'II. Scope and results'!F33","v":0}]
[]
[null,"Boundary:"]
[null,null,"Food category(ies):",null,{"$f":"'II. Scope and results'!C37","v":0}]
[null,null,"Lifecycle stage(s):",null,{"$f":"'II. Scope and results'!C38","v":0}]
[null,null,"Geography:",null,{"$f":"'II. Scope and results'!C39","v":0}]
[null,null,"Organization:",null,{"$f":"'II. Scope and results'!C40","v":0}]
[]
[null,"Other requirements:"]
[null,null,"Quantification method(s)",null,null,null,null,"See Tab III"]
[null,null,"Uncertainty assessment",null,null,null,null,"See Tab IV"]
[null,null,"Sampling and scaling of data (if applicable)",null,null,null,null,"See Tab IV"]
[null,null,"Assurance statement (if applicable)",null,null,null,null,"See Tab V"]
[null,null,"Targets and tracking (if applicable)",null,null,null,null,"See Tab VI"]
[]
[]
[null,null,null,null,null,null,null,null,null,null," "]
[]
[null,{"$f":"IF(AND(B49=\"\",B50=\"\",B51=\"\",B52=\"\",B53=\"\",B54=\"\",B55=\"\",B56=\"\",B57=\"\",B58=\"\",B59=\"\"),\"Template is complete!\",\"Information was not provided for the following requirements (please see messages below):\")","v":"Information was not provided for the following requirements (please see messages below):"}]
[]
[null,{"$f":"IF('II. Scope and results'!C5=0,\"Please report the total physical amount of FLW expressed as weight (go to Tab II, item 1)\",\"\")","v":"Please report the total physical amount of FLW expressed as weight (go to Tab II, item 1)"}]
[null,{"$f":"IF(OR('II. Scope and results'!C8=\"\", 'II. Scope and results'!D8=\"\"),\"Please report timeframe (go to Tab II, item 1)\",\"\")","v":"Please report timeframe (go to Tab II, item 1)"}]
[null,{"$f":"IF(AND('II. Scope and results'!C11=\"No\", 'II. Scope and results'!C12=\"No\"),\"Please report at least one material type (go to Tab II, item 2)\",\"\")","v":"Please report at least one material type (go to Tab II, item 2)"}]
[null,{"$f":"IF(AND('II. Scope and results'!C19=\"No\", 'II. Scope and results'!C20=\"No\", 'II. Scope and results'!C21=\"No\", 'II. Scope and results'!C22=\"No\", 'II. Scope and results'!C23=\"No\", 'II. Scope and results'!C24=\"No\", 'II. Scope and results'!C25=\"No\", 'II. Scope and results'!C26=\"No\", 'II. Scope and results'!C27=\"No\", 'II. Scope and results'!C28=\"No\", 'II. Scope and results'!C29=\"No\", 'II. Scope and results'!C31=\"No\", 'II. Scope and results'!C32=\"No\", 'II. Scope and results'!C33=\"No\"),\"Please report at least one destination (go to Tab II, item 3)\",\"\")","v":"Please report at least one destination (go to Tab II, item 3)"}]
[null,{"$f":"IF(OR('II. Scope and results'!C37=\"\", 'II. Scope and results'!C38=\"\", 'II. Scope and results'!C39=\"\", 'II. Scope and results'!C40=\"\"),\"Please report all four dimensions of inventory boundary (go to Tab II, item 4)\",\"\")","v":"Please report all four dimensions of inventory boundary (go to Tab II, item 4)"}]
[null,{"$f":"IF(OR('II. Scope and results'!C44=FALSE, 'II. Scope and results'!C45=FALSE, 'II. Scope and results'!C46=FALSE),\"Please confirm all 3 'related issues' (go to Tab II, rows 44-46)\",\"\")","v":"Please confirm all 3 'related issues' (go to Tab II, rows 44-46)"}]
[null,{"$f":"IF(AND('III. Methods-data sources'!C8=\"\", 'III. Methods-data sources'!C10=\"\", 'III. Methods-data sources'!C15=\"\"),\"Please describe the quantification method(s) used (go to Tab III)\",\"\")","v":"Please describe the quantification method(s) used (go to Tab III)"}]
[null,{"$f":"IF(OR(AND('IV. Data collection-calculation'!C4=1,'IV. Data collection-calculation'!C5=\"\"), AND('IV. Data collection-calculation'!C9=1,'IV. Data collection-calculation'!C10=\"\"), AND('IV. Data collection-calculation'!C12=1, 'IV. Data collection-calculation'!C13=\"\")),\"Please describe approach and calculations used if sampling and scaling up data, separating the weight of FLW from non-FLW materials, and/or estimating original weight of FLW (go to Tab IV, rows 4-14)\",\"\")","v":""}]
[null,{"$f":"IF(AND('IV. Data collection-calculation'!C17=\"\", 'IV. Data collection-calculation'!C18=\"\"),\"Please provide a qualitative description and/or quantitative assessment of the uncertainty around FLW inventory results (go to Tab IV, rows 17-18)\",\"\")","v":"Please provide a qualitative description and/or quantitative assessment of the uncertainty around FLW inventory results (go to Tab IV, rows 17-18)"}]
[null,{"$f":"IF(AND('V. Review and assurance'!F4=1,'V. Review and assurance'!B14=\"\"),\"Please create an assurance statement (go to Tab V)\",\"\")","v":""}]
[null,{"$f":"IF(AND('VI. Targets-tracking'!C4=1,'VI. Targets-tracking'!C6=\"\",'VI. Targets-tracking'!C9=\"\"),\"Please complete Tab VI (Setting targets and tracking changes over time)\",\"\")","v":""}]

{"sheet":"I. General info","index":2,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[]
[null,"GENERAL INFORMATION"]
[]
[null,"Name of entity about which information is being reported"]
[]
[null,"Contact information"]
[]
[null,"Date inventory prepared",null,null,"Yes"]
[null,null,null,null,"No"]
[]
[null,"Is this an update of a previous inventory?","1900-01-02"]
[]
[null,"Link to previous inventory reports"]
[null,null,null,null,null," "]
[null,"Description of any methodological changes since the previous inventory"]

{"sheet":"II. Scope and results","index":3,"n_rows":51,"n_cols":19,"rows_kept":51,"cut":false,"hidden":false,"merged":[[50,2,50,7],[14,2,14,3],[14,5,14,10],[37,2,37,6],[38,2,38,6],[39,2,39,6],[37,7,37,8],[37,9,37,10],[38,7,38,10],[39,7,39,10],[47,3,47,7],[36,2,36,6],[35,7,35,10],[48,2,48,7],[49,2,49,7]]}
[]
[null,"FLW INVENTORY SCOPE AND RESULTS"]
[]
[null,null,null,"Unit of quantification"]
[null,"Total weight of FLW",null,1]
[]
[null,null,"Starting date","Ending date"]
[null,"1. Timeframe "]
[]
[null,"2. Material type(s) \nStep 1. Select material type(s) included in the inventory scope. \nStep 2. If the weight of food or inedible parts has been quantified separately, record amount in column D; otherwise leave cells blank.","Is material type included?\n(Yes/No)","Weight of FLW by material type (if quantified separately)",null,null,null,null,null,null,null,null,"Yes","lbs"]
[null,"Food","No","--",null,null,null,null,null,null,null,null,"No","tons (2,000 lbs)",null,null,null,null," "]
[null,"Inedible parts","No","--",null,null,null,null,null,null,null,null,"Don't know","kg"]
[null,"If reporting the amount food or inedible parts separately, please also complete rows 48-51.",null,null,null,null,null,null,null,null,null,null,null,"metric tons (1,000 kg)"]
[]
[null,null,"REQUIRED INFORMATION",null,null,"OPTIONAL (but strongly recommended) INFORMATION\nPlease include information by destination (as known)."]
[null,"3. Destinations \nStep 1. Select all destinations that are part of the FLW inventory scope using column C. If \"other,\" describe destination in cell B29. If \"unknown,\" use rows 31-33. \nStep 2. Press the HIDE button (row 34).\nStep 3. Enter amounts of FLW by destination (in column D).","Destination included in scope?\n(Yes/No)","Weight of FLW by destination \n(if known enter amount, otherwise enter \"unknown\")",null,"Is FLW valorized to some degree?\n(Yes/No)","Weight of FLW with valorization","Weight of FLW with no valorization","Energy recovered? (Yes/No)","Solid material recovered? (Yes/No)","Liquid recovered? (Yes/No)",null,null,null,null,null,null," "]
[null,"Weight of FLW (by destination or path)\nNote: Total weight known by destination may differ from total weight (shown in row 5)",null,{"$f":"SUM(D19:D33)","v":0},null,null,{"$f":"SUM(G19:G29)","v":0},{"$f":"SUM(H19:H29)","v":0}]
[null,"Destination categories","No"]
[{"$f":"C19","v":"No"},"Animal feed","No",null,null,"Yes",{"$f":"D19","v":0}]
[{"$f":"C20","v":"No"},"Bio-based materials/biochemical processing","No",null,null,"Yes",{"$f":"D20","v":0}]
["No","Codigestion/anaerobic digestion","No"]
["No","Composting/aerobic processes","No"]
["No","Controlled combustion","No"]
["No","Land application","No",null,null,"Yes",{"$f":"D24","v":0}]
["No","Landfill","No"]
["No","Not harvested/plowed-in","No",null,null,"Yes",{"$f":"D26","v":0}]
["No","Refuse/discards/litter","No",null,null,"No",null,{"$f":"D27","v":0}]
["No","Sewer/wastewater treatment","No"]
["No","Other (describe destination):","No"]
["No","Were any destinations unknown?","No"]
[{"$f":"C31","v":"No"},"Unknown (Path: on-site removal or use of FLW)","No"]
["No","Unknown (Path: other entity collects/hauls FLW off site)","No"]
["No","Unknown (Path: other, typically informal)","No"]
[]
[]
[null,"4. Boundary\nDefine the boundary of this FLW inventory based on: ",null,null,null,null,null,"Click hyperlinks below for lists of codes."]
[null,"Food category(ies)",null,null,null,null,null,"Codex GSFA codes","UN CPC system","GPC codes","UNSPSC codes"]
[null,"Lifecycle stage(s)",null,null,null,null,null,"ISIC codes",null,"UN National Classifications"]
[null,"Geography",null,null,null,null,null,"UN region and country codes"]
[null,"Organization",null,null,null,null,null,"Examples: \"all sectors in company\", \"two business units\", \"1,000 stores\", \"100 households\""]
[]
[]
[null,"Check to confirm the following:"]
[null,"Packaging and any other non-FLW material have been EXCLUDED from inventory results.",false]
[null,"Inventory results reflect the state in which the FLW was generated (i.e., before water is added or before intrinsic water weight of FLW is removed).",false]
[null,"Pre-harvest losses have been EXCLUDED from inventory results. ",false]
[]
[null,"Are food or inedible parts removed from the food supply chain accounted for separately in the inventory?",2]
[null,"Describe what sources or frameworks were used to categorize a material as food or as associated inedible parts (including assumptions used to define whether or not material was intended for human consumption)."]
[null,"Were estimates made to quantify separately the food or associated inedible parts removed from the food supply chain?",2]
[null,"Describe the approach used and, if applicable, all conversion factors and their sources."]

{"sheet":"III. Methods-data sources","index":4,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":false,"merged":[[14,2,14,3],[7,2,7,3],[9,2,9,3]]}
[]
[null,"QUANTIFICATION METHODS AND DATA SOURCES"]
[]
[]
[]
[null,"1. Were existing FLW studies and/or data used?",2]
[]
[null,"a. Identify the source(s) of the studies and/or data.",null,null,null,"Yes"]
[null,null,null,null,null,"No"]
[null,"b. Describe as much as is known about the scope (using FLW Standard definitions), and quantification method(s) used."]
[]
[]
[null,"2. Was a new FLW quantification undertaken?",2]
[]
[null,"Describe the quantification method(s) used."]

{"sheet":"IV. Data collection-calculation","index":5,"n_rows":25,"n_cols":16,"rows_kept":25,"cut":false,"hidden":false,"merged":[[5,1,6,1],[24,2,24,13],[9,2,9,13],[11,5,11,13],[12,2,12,13],[4,2,4,13],[21,2,21,13],[22,2,22,13],[23,2,23,13],[17,2,17,13],[10,2,10,12],[16,2,16,13]]}
[]
[null,"DATA COLLECTION,  CALCULATION, AND ANALYSIS"]
[]
[null,"1a. Were sampling and scaling up of data undertaken?","1900-01-02"]
[null,"Describe approach and calculations used",null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,"Period of time over which sample data were collected","Starting date","Ending date",null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A - no water was added"]
[]
[null,"1b. Were calculations necessary to exclude the weight of packaging or other non-FLW material from FLW?","1900-01-02"]
[null,"Describe the approach and calculation used to separate the weight of FLW from non-FLW materials."]
[]
[null,"1c. Were calculations necessary to estimate the original weight of the FLW (to account for water added or removed from the FLW)?",2]
[null,"Describe the approach and calculation used to estimate the original weight of the FLW."]
[]
[null,"2. Assessment of the uncertainty around FLW inventory results"]
[null,"Is the assessment of uncertainty qualitative, quantitative, or both? (Check as appropriate. At least one is required.)",false,null,false]
[null,"Report qualitative description here. "]
[null,"Report quantitative assessment here. "]
[]
[null,"(OPTIONAL) Were normalization factors applied?",2]
[null,"If two or more normalization factors were applied, please add an additional tab to repeat the information in rows 22-25."]
[null,"Total FLW after normalization factor applied"]
[null,"Describe the normalization factor chosen "]
[null,"Explain why the normalization factor was selected"]
[null,"Source of normalization data "]

{"sheet":"V. Review and assurance","index":6,"n_rows":12,"n_cols":21,"rows_kept":12,"cut":false,"hidden":false,"merged":[[13,1,26,18],[6,1,6,8],[7,1,7,8],[8,1,8,8],[9,1,9,8],[10,1,10,8],[11,1,11,8]]}
[]
[null,"REVIEW AND ASSURANCE (if applicable)"]
[]
[null,"Was assurance undertaken?",null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[null,"Create an assurance statement (below or in a separate Word document) including:"]
[null,"•      Whether the assurance was first or third party"]
[null,"•      The assurance opinion"]
[null,"•      A summary of the assurance process"]
[null,"•      The relevant competencies of the assurance providers"]
[null,"•      An explanation of any potential conflicts of interest"]

{"sheet":"VI. Targets-tracking","index":7,"n_rows":23,"n_cols":12,"rows_kept":23,"cut":false,"hidden":false,"merged":[[8,2,8,9],[11,2,11,9],[14,2,14,9],[15,1,15,9],[16,2,22,9]]}
[]
[null,"SETTING TARGETS AND TRACKING CHANGES OVER TIME (if applicable)"]
[]
[null,"Are you tracking FLW over time and/or setting an FLW reduction target?",2]
[]
[null,"Base year"]
[]
[null,"Has an FLW reduction target been set?",2]
[null,"Enter scope of target, description of target, and completion date\n"]
[null,null,null,null,null,null,null,null,null,null,null,"Some results"]
[null,"Will all or only some of the FLW inventory results be tracked over time?",2,null,null,null,null,null,null,null,null,"All results"]
[null,"Explain rationale for only tracking some of the inventory results"]
[null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,"Has recalculation of the base FLW inventory occurred, due to significant changes in the quantification method(s) or assumptions?",2,null,null,null,null,null,null,null,null,"No"]
[null,"What changes have occurred? Include context identifying and describing significant changes that triggered base inventory recalculations."]
[]
[null,"OPTIONAL additional information:"]
[null,"• Provide reason(s) for choosing the base year "]
[null,"• Enter or attach detailed FLW reduction plans"]
[null,"• If relevant, enter a summary and explanation of any change in FLW since the previous inventory"]
[null,"• Describe the base year recalculation policy and the basis and context for any recalculations"]
[null,"• Describe the approach used for monitoring the target"]
[null,"• Enter FLW at all points where quantified within the target timeframe (includes total quantity and metric[s] used to assess the target, e.g., FLW per inhabitant)"]

{"sheet":"VII. Causes of FLW (optional)","index":8,"n_rows":9,"n_cols":6,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[]
[null,"CAUSES OF FLW (optional)"]
[]
[]
[]
[null,"Causes and drivers of FLW"]
[null,"Please enter as much as is known about causes and drivers of each type and amount of FLW in the inventory. Insert additional lines as necessary."]
[]
[null,"FLW Type","Amount","Cause","Driver","Additional notes (required if cause and/or driver is unknown)"]

{"sheet":"VIII. Results matrix (optional)","index":9,"n_rows":38,"n_cols":16,"rows_kept":38,"cut":false,"hidden":false,"merged":[[38,1,40,15],[33,1,35,1],[24,1,26,1],[27,1,29,1],[9,3,9,14],[12,1,14,1],[15,1,17,1],[18,1,20,1],[21,1,23,1]]}
[]
[null,"INVENTORY RESULTS (optional): reporting FLW by food category and lifecycle stage"]
[]
[null,"Total weight of FLW",{"$f":"'II. Scope and results'!C5","v":0}]
[null,null,{"$f":"INDEX('II. Scope and results'!N10:N13,'II. Scope and results'!D5)","v":"lbs"}]
[]
[]
[]
[]
[null,null,null,"Food category (based on GSFA Codes)"]
[null,null,"GSFA code number →","1 or 3",2,4,"5 or 11","6 or 7",8,9,10,"12 or 13",14,15,16]
[null,"Lifecycle stage \n(scroll mouse over cells below for ISIC codes by stage)","By material type \n(removed from food supply chain) ↓","Dairy products, ice cream, and sorbets","Fats and oils, oil based products","Fruits and vegetables, including nuts and seeds ","Confec-\ntionary and sweeten-ers","Cereals and cereal products, baking wares","Meat and meat products, incl. poultry and game","Fish and fish products, incl. molluscs and crusta-ceans ","Eggs and egg products","Salt, spices, additives, soups, salads, food stuffs","Beverages, excl. dairy products ","Ready to eat savories","Composite food not possible to include in other groups","TOTAL ALL FOOD CATEGORIES"]
[null,"1. Production","Food + associated inedible parts"," ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D13:O13)","v":0}]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D14:O14)","v":0}]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D15:O15)","v":0}]
[null,"2. Processing","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D16:O16)","v":0}]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D17:O17)","v":0}]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D18:O18)","v":0}]
[null,"3. Wholesale and logistics","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"4. Retail and markets","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"5. Food service","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"6. Household consumption","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"TOTAL ALL LIFECYCLE STAGES",null,{"$f":"SUM(D13:D30)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null," "]
[null,"NOT FLW, but useful information to track:"]
[null,"Food rescued (e.g., food recovery, redistribution, donation) (see Appendix E of FLW Standard)","Food + associated inedible parts",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D34:O34)","v":0}]
[null,null,"Food only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D35:O35)","v":0}]
[null,null,"Inedible parts only",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D36:O36)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Additional comments:"]

{"sheet":"Glossary","index":10,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[[18,3,19,3],[18,4,19,4]]}
[]
[null,"GLOSSARY"]
[]
[null,"Term","FLW Standard Definition","Comment","Source"]
[null,"Account for","To quantify FLW with the intention of reporting the results"]
[null,"Entity","A broad term encompassing any party that develops an FLW inventory","This standard is designed for entities of all types and sizes, across all economic sectors, and around the world\n\nEntities include intergovernmental agencies, governments (e.g., nations, states, and cities), industry associations, companies, agricultural producers, and others"]
[null,"Food","Any substance—whether processed, semi-processed, or raw—that is intended for human consumption\n\n“Food” includes drink, and any substance that has been used in the manufacture, preparation, or treatment of “food”","“Food” includes material that has spoiled and is therefore no longer fit for human consumption\n\n“Food” does not include cosmetics, tobacco, or substances used only as drugs \n\n“Food” does not include processing agents used along the food supply chain, for example, water to clean or cook raw materials in factories or at home\n\nThe term “edible” may be used by other entities to mean the same as “food.” If an entity substitutes any other term to mean the same thing as “food,” this should be disclosed","Adapted from Codex Alimentarius Commission (2013)"]
[null,"Food loss and waste (FLW)","Food and/or associated inedible parts removed from the food supply chain","For the sake of simplicity of expression, the FLW Protocol uses the phrase “food loss and waste” and the abbreviation “FLW” as shorthand. It does not differentiate between “food loss” or “food waste”\n\nThe FLW Standard can be applied to both food and/or associated inedible parts removed from the food supply chain. In order to be in conformance with the FLW Standard, an entity is required to identify whether it is accounting for and reporting on both of these material types, only food, or only associated inedible parts. The choice an entity makes is a function of its goals for quantifying FLW\n\nThere is no universal agreement on what “destinations” of food and associated inedible parts that are removed from the food supply chain are to be considered “loss or waste”\n\nWhile the FLW Standard’s definitions align with the FAO’s definitions for “food,” “inedible parts,” and “food supply chain,” the FAO’s use of the term FLW refers only to “food” and therefore excludes inedible parts. Moreover, FAO’s definition of “loss and waste” encompasses all 10 destinations defined by the FLW Standard\n\nThe FLW Standard can be used across the alternative definitions for food loss and waste"]
[null,"Food Loss & Waste Protocol (FLW Protocol)","A multi-stakeholder effort to develop the global accounting and reporting standard for quantifying food and associated inedible parts removed from the food supply chain","Launched in 2013, its mission is to develop an internationally accepted FLW accounting and reporting standard and tools, which will enable users to be better informed and motivated to take appropriate steps to minimize FLW "]
[null,"Food Loss & Waste Accounting and Reporting Standard\n(FLW Standard)","Requirements and guidance to account for and report on the amount of FLW ","Also referred to as the FLW Standard or simply “standard”\n\nThis standard provides a set of accounting and reporting requirements, universally applicable definitions, and recommendations and guidance on quantification methods. In so doing, it helps ensure consistency, enable comprehensiveness, facilitate comparability, and support transparent disclosure of FLW inventories within and among entities"]
[null,"Food supply chain (FSC)","Connected series of activities to produce, process, distribute, and consume food","For the purposes of the FLW Standard, the verb “produce” is defined as the moment when the raw materials for food are ready for harvest or slaughter (i.e., ready to enter the economic and technical system for food production or home-grown consumption). Section 6.7 provides examples of what might be considered “ready for harvest or slaughter”","Adapted from FAO (2014); FUSIONS (2014a)"]
[null,"Inedible parts","Components associated with a food that, in a particular food supply chain, are not intended to be consumed by humans","Examples of inedible parts associated with food could include bones, rinds, and pits/stones \n\nFor the purposes of the FLW Standard, “inedible parts” is equivalent to FAO’s term “non-food parts of food plants and animals;” the parts of food plants and animals that are not intended to be consumed by humans\n\nInedible parts do not include packaging, such as boxes, wrapping or plastic containers\n\nWhat is considered inedible varies among users, changes over time, and is influenced by a range of variables including culture, socio-economic factors, availability, price, technological advances, international trade, and geography\n\nIn some sectors, inedible parts may also be referred to as by-products or co-products","Adapted from FAO (2014) "]
[null,"Intended for human consumption","Original purpose of a substance in the food supply chain, namely, to be ingested as food by the final consumer","For the purpose of the FLW Standard, “intended for human consumption” includes substances that are “reasonably expected to be eaten by humans”\n\nWhether plants, fungi, animals, or their parts are intended for human consumption depends on the food supply chain, the food system, and the geographical and cultural context\n\nIn some cases it may not be known from the outset whether or not a substance will end up as food and intentions may change as a substance proceeds along the food supply chain. The FLW Standard gives guidance on what to do in those circumstances","Adapted from FAO (2014); FUSIONS (2014a)"]
[null,"Inventory","Output from the process undertaken to develop a quantified list of FLW as defined by the scope of the FLW Standard",null,"Adapted from the Greenhouse Gas Protocol"]
[null,"Inventory report","A report that describes in a transparent way an entity’s FLW inventory results plus other elements required to be reported in conformance with the FLW Standard (e.g., scope and quantification methods used)","This template for reporting on an FLW inventory can be found online at www.flwprotocol.org"]
[null,"Inventory result","Quantified list of FLW produced by an inventory","The figures that express the amount of FLW (in weight) within an entity’s scope, by the material type and destination","Adapted from the Greenhouse Gas Protocol"]
[null,"Quantification","The process of generating a figure to express the amount of FLW to enter into an FLW inventory","The FLW Standard provides guidance on three broad categories, or types, of quantification—measurement, approximation, and inference by calculation (see Chapter 7) "]
[null,"Report (verb)","To record and share with others","An FLW inventory may be reported to various parties, including those responsible for setting the goals that triggered the reporting entity to develop an FLW inventory (e.g., corporate management, industry association, government agency)"]
[null,"Shall","Indicates a requirement for an FLW inventory to be in conformance with the FLW Standard","The FLW Standard uses precise language to indicate which provisions of the standard are requirements (“shall”), which provisions are recommendations (“should”), and which provisions are permissible or allowable (“may”)","Adapted from the Greenhouse Gas Protocol"]
[null,"Should","Indicates a recommendation but not a requirement"]