Food Loss and Waste Accounting and Reporting Standard (or FLW Standard) is developed by the Food Loss & Waste Protocol (FLW Protocol), a multi-stakeholder partnership with mission is to develop an internationally accepted standard and associated tools, and to promote their adoption so entities are better informed and motivated to take appropriate steps to minimize FLW.

The FLW Standard provides requirements for countries, companies, and other entities to use in accounting for and reporting on FLW. It also includes guidance, resources, and examples to assist in the use of the standard.

Upon publication in 2016, the FLW Standard included “biodiesel” in the “bio-based materials / biochemical processing” destination because this destination is focused on material converted to industrial products. However, in 2021, following consultation with the FLW Protocol Steering Committee, and based on discussions with a range of food businesses and food experts, it was agreed that all material which leaves the human food supply chain and is in the end burned for energy should be treated equally. In recognition that material converted into a biofuel product (such as biodiesel or solid-fuel pellets/bricks) has added value, the guidance is to report such materials under the ‘other’ destination.