- ACS – Starch
- Definition:
In the ACS – Starch segment (formerly Starch segment), AGRANA processes and refines raw materials grown by contract farmers or purchased in the open market – mainly corn (maize), wheat and potatoes – into premium starch products.
- ACS – Sugar
- Definition:
n the ACS – Sugar segment (formerly Sugar segment), AGRANA processes sugar beet from contract growers and also refines raw cane sugar purchased worldwide.
- Agricultural Commodities & Specialities (ACS)
- Definition:
The management focus in the ACS business area is on raw material procurement, optimised supply chains and the ongoing improvement of processes and technologies. This business area is divided into two segments (ACS – Starch and ACS – Sugar).
- Biodiversity
- Definition:
Biodiversity, or biological diversity, by the definition of the Convention on Biological Diversity (CBD) is “the variability among living organisms from all sources including, inter alia, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part”. This includes diversity within species, diversity between species and diversity of ecosystems. The preservation and sustainable use of biological diversity are considered important foundations of human wellbeing. The destruction and fragmentation of habitats is viewed as the greatest threat to the diversity of life on earth.
- Bioethanol
- Definition:
An alcohol-based biofuel which in Europe is produced mainly from starchy cereals or sugar beet. Bioethanol is used primarily as a petrol additive in motor vehicles.
- Biogas
- Definition:
Consists largely of methane and carbon dioxide and is produced by anaerobic fermentation or thermal processes from biomass, including waste biomass.
- Biogenic emissions
- Definition:
Biogenic emissions are greenhouse gas emissions that originate from natural biological processes or biological processes influenced by human activities. These include emissions from agriculture and the utilisation of biomass and organic waste. They are generally regarded as climate-neutral, as they are reabsorbed during plant growth.
- Campaign
- Definition:
The processing period for agricultural raw materials that have a limited storage life.
- Cane sugar
- Definition:
Sugar produced from sugar cane. Chemically identical to beet sugar.
- Corn starch
- Definition:
Starch produced from corn (maize), used mainly in food processing (such as in pudding or baby food), but also in industrial applications – for example, the production of paper and cosmetics.
- CO2 equivalent
- Definition:
A metric unit of measurement used to compare the emissions of different greenhouse gases based on their global warming potential (GWP), i.e., their contribution to the greenhouse effect. This is done by converting the amounts of other gases into the equivalent amount of CO2.
- Customs duties
- Definition:
Also known as import duties or customs tariffs, these help to protect domestic products against cheap imports from non-EU countries (thus providing tariff protection). The basic import duty for sugar is a fixed amount. In addition, a special safeguard provision provides for a higher tariff when sugar imports exceed a certain quantity.
- Deficit countries/markets/regions
- Definition:
Geographic areas where more sugar is consumed than produced and which therefore cover their needs through sugar imports.
- Double materiality analysis
- Definition:
The double materiality analysis is a central principle of sustainability reporting. It requires companies to assess and disclose both the impact of their business activities on the environment and society and the financial impact of sustainability issues on the company. This concept ensures that sustainability reports comprehensively reflect both social responsibility and economic risks and opportunities.
- Due diligence
- Definition:
Due diligence means that companies are obliged to recognise, assess and prevent negative impacts of their business activities on the environment, society and human rights at an early stage. It applies to the entire value chain and is increasingly demanded by legal requirements such as the ESRS. The aim is to ensure responsible behaviour and transparency.
- Emissions
- Definition:
Generally signifies the release of noxious substances such as pollutants or greenhouse gases into the environment. A typical example is that of car exhaust fumes.
The Greenhouse Gas Protocol distinguishes between three types of emissions:
- Scope 1 represents directly influenceable emissions from primary energy sources that a company owns or controls.
- Scope 2 refers to indirectly influenceable emissions from purchased secondary energy sources that a company uses.
- Scope 3 comprises other indirectly influenceable emissions from energy use in a company's upstream and downstream value chain.
- ESRS
- Definition:
The European Sustainability Reporting Standards (ESRS) provide a binding framework for corporate sustainability reporting in the EU. They implement the requirements of the Corporate Sustainability Reporting Directive (CSRD) and require large listed companies to disclose ESG data. The ESRS cover areas such as climate, biodiversity, social issues, and corporate governance. The aim is to provide transparent, comparable, and reliable information for investors and other stakeholders.
- Ethanol
- Definition:
Ethanol is a form of alcohol and is a clear, flammable liquid. It is also known as pure alcohol, grain alcohol or drinking alcohol, and is found in drinks such as wine and beer. In recent years, ethanol has acquired great importance outside the beverage industry as a biofuel referred to as bioethanol. See bioethanol.
- EU Deforestation Regulation (EUDR)
- Definition:
EUDR stands for the EU Deforestation Regulation. It was adopted by the EU in 2023 and aims to exclude products linked to deforestation or forest degradation from the EU market. The goal is to counteract deforestation and forest degradation at a global level while protecting biodiversity and the climate. The following seven commodities and derived products are in focus: beef, palm oil, soy, coffee, cocoa, rubber, and wood. For companies, this means: providing proof of deforestation-free supply chains, conducting due diligence checks, and submitting data to a central EU IT system. AGRANA is directly affected by the EUDR through the processing and sale of the commodities coffee, cocoa, and soy.
- European Emission Trading System (ETS)
- Definition:
The ETS is a central part of the EU's climate policy for pricing and reducing greenhouse gas emissions and was introduced in 2005. It is based on the ‘cap-and-trade’ principle. ‘Cap’ refers to an upper limit on the total amount of emissions, which is reduced each year in line with the EU's climate targets. This ensures that the EU's total emissions decrease over time. Emission allowances (EUAs) are issued for this upper limit. Each EUA entitles the holder to emit one tonne of CO2. Companies must determine and report their emissions and submit allowances for them. As an energy-intensive company (carbon leakage status), AGRANA receives a fixed amount of free allowances each year. This free allocation to industrial companies is intended to ensure the competitiveness of EU industry and prevent a shift of CO2 emissions to countries with less stringent climate protection regulations (carbon leakage). However, the free allocation is not unlimited and will be gradually reduced in the coming years.
- EU sugar regime
- Definition:
In place since 1968, the European Union’s regulatory framework serves to organise the EU common market for sugar and ensure security of intra-EU sugar production. As of 1 October 2017, the quota system and the minimum beet price, which had been elements of the sugar regime, were abolished. Rules and arrangements such as the requirement to conclude sector-wide master agreements between beet growers and sugar companies, and price reporting by the European Commission, continue to apply.
- Food & Beverage Solutions (FBS)
- Definition:
The Food & Beverage Solutions business area/segment (formerly Fruit segment) provides custom-designed and -produced formulations for foods and solutions for beverages.
- Forest, Land and Agriculture Guidance (FLAG) / Land Sector Removals Guidance (LSRG)
- Definition:
FLAG is a sector-specific framework of the SBTi for reducing emissions from land use, agriculture, and forestry (Forest, Land and Agriculture Guidance). Companies like AGRANA, which (co-)cause significant emissions from land and forestry, are required to submit specific FLAG targets to the SBTi. FLAG emissions require their own reduction pathways and targets since their dynamics and reduction potential differ from industrial emissions. The terms “FLAG-related emissions” and “Agriculture, Forestry and Other Land Use (AFOLU) emissions” are used synonymously in the SBTi FLAG guidelines.
The SBTi FLAG must be applied by participating companies six months after the publication of the Land Sector Removal Guidance (LSRG) of the GHG Protocol. As a company in the food sector, AGRANA is obliged to implement FLAG in the future to remain validated by the SBTi. The LSRG was published in January 2026.
- Formulations in the FBS segmente
- Definition:
In the FBS segment, formulations refer to the definition of the qualitative and quantitative composition of products within the Food & Beverage Solutions business area, such as fruit preparations, brown flavours, savoury preparations, aromas, syrups or sauces.
- Formulations segment / formulations business
- Definition:
Within AGRANA, the formulations segment / formulations business refers to the development‑ and market‑related entirety of activities associated with customer‑specific formulations. It comprises, on the one hand, the development, adaptation and technical implementation of functional product formulations (formulations segment) and, on the other hand, their commercial utilisation in customer‑specific B2B business (formulations business).
- Formulations within the AGRANA Group
- Definition:
Formulations within the AGRANA Group refer to the customer‑specific development of functional product formulations based on agricultural raw materials. These formulations combine sensory, technological and regulatory requirements and form the basis for tailored product solutions in the Food & Beverage Solutions and Agricultural Commodities & Specialities business segments.
- Fruit juice concentrate
- Definition:
Forming the basis for fruit juice drinks, fruit juice concentrates are sold into the fruit juice and beverage industry.
- Fruit preparations
- Definition:
Sometimes referred to as “fruit ingredients” in the industry. High-quality fruits are processed in liquid or chunk form and thermally preserved for further processing especially by the dairy, ice cream and bakery industries.
- GMO
- Definition:
Genetically modified organisms, or GMO, are organisms whose genetic make-up has been altered in a targeted way through genetic engineering.
- Greenhouse Gas Protocol (GHG Protocol)
- Definition:
The GHG Protocol is an internationally recognized framework for measuring and reporting greenhouse gas emissions in both the public and private sectors. It was developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). AGRANA calculates its Corporate Carbon Footprint (CCF) in accordance with the guidelines of the GHG Protocol.
- Holding Co. & Other (HCO)
- Definition:
The Holding Co. & Other reporting area comprises the activities of AGRANA Beteiligungs-AG (the holding company) and subsidiaries with Group-wide functions. Now presented as a separate line item in segment reporting, it formed part of the old Sugar segment until the end of the 2024|25 financial year.
- Intergovernmental Panel on Climate Change (IPCC)
- Definition:
The IPCC (Intergovernmental Panel on Climate Change) was established in 1988 by the United Nations (UN) and the World Meteorological Organization (WMO) and has 195 member states. The IPCC does not conduct its own research but assesses the current state of global climate science. For this purpose, it produces comprehensive reports on the scientific, technical, and socio-economic knowledge regarding climate change, its impacts, and future risks, as well as options for reducing the pace of climate change. In this way, the IPCC provides the scientific basis for international climate policy.
- Isoglucose
- Definition:
Isoglucose, a liquid, is a sweetener based on starch that has been converted to sugar. At a fructose content of 42%, it has the same sweetness as sugar and is therefore used as a sugar substitute. The fructose content can be raised to as much as 55% through further process stages. Isoglucose is manufactured from grains, especially corn.
- Modified starch
- Definition:
A starch product obtained by physical, enzymatic or chemical processes.
- Molasses
- Definition:
Sweet, dark-brown by-product of sugar manufacturing, with the consistency of syrup. It still contains about 50% sugar, which cannot be further crystallised. Molasses is used predominantly in the manufacture of yeast and alcohol, and as a cattle feed supplement.
- Net-zero
- Definition:
Net zero means that a company captures as many greenhouse gases as it releases. The total emissions are therefore zero. Unlike ‘climate neutrality’ (see definition), emissions must first be drastically reduced – by at least 90 percent. Only the few remaining residual emissions may then be offset by technologies or natural measures such as reforestation. CO₂ removal or sequestration (carbon removal) means that CO₂ that has already been released is removed from the atmosphere again. In addition to natural methods such as reforestation, technical solutions are becoming increasingly important. AGRANA has set itself science-based net-zero targets (see ‘Science Based Targets’) for 2040 and 2050.
As AGRANA falls within the scope of the FLAG sector (Forestry, Land and Agriculture), specific requirements apply to the reduction of land-based emissions. In accordance with the requirements of the Science Based Targets initiative (SBTi), AGRANA is obliged to set a separate FLAG target within six months of the publication of the final version of the GHG Protocol Land Sector and Removals Guidance. This takes into account emissions and CO₂ sinks related to land use and agriculture – key areas for an agrarian company such as AGRANA.
- NEXT LEVEL
- Definition:
The NEXT LEVEL strategy developed by the management has set a new course and established two overarching business areas – Agricultural Commodities & Specialities and Food & Beverage Solutions – that are directed by a strategic holding company. The name of the strategic initiative, NEXT LEVEL, signals its nature as the logical next step in AGRANA's development, one which addresses today’s changed market conditions and the challenges of tomorrow.
- Raw sugar
- Definition:
A semi-finished form of cane sugar (or of beet sugar) in which the sugar crystals are not yet completely freed from the adhering non-sugar materials, which give it its brown colour.
- Refining
- Definition:
The term “refining” in its general sense refers to a technical process for the cleaning, processing, separation or concentration of raw materials. In the case of sugar, it means the de-coloration of brown raw sugar (from sugar cane or sugar beet) through repeated recrystallisation.
- SAI and FSA
- Definition:
SAI stands for Sustainable Agriculture Initiative. It is a global platform of companies in the food industry that is committed to promoting sustainable agricultural practices along the entire supply chain. To this end, the SAI develops common standards, tools and guidelines that enable industrial processors to make sustainability in agriculture measurable and comparable.
FSA stands for Farm Sustainability Assessment. It is an instrument developed by the SAI that helps farmers to systematically assess and continuously improve the sustainability of their farms using a standardised questionnaire. The FSA framework comprises ecological, social and economic criteria for agriculture, which are recorded in a standardised manner and thus provide companies with transparency in their economic supply chains.
- SBTi
- Definition:
SBTi stands for the Science Based Targets initiative. It is a global initiative that helps companies set science-based climate targets in line with the climate protection goals of the Paris Agreement. The SBTi assists companies in reducing their greenhouse gas emissions in accordance with the latest climate science and in defining their climate goals in a transparent and measurable way. By joining the SBTi, companies commit to reducing their emissions in order to limit global warming to well below 2°C.
- Starch
- Definition:
An organic compound and one of the most important energy storage materials in plant cells. In Europe, starch is mainly obtained from corn, wheat or potatoes. To produce starch, the starch-containing parts of the plants are milled to a small size and the starch is washed out. The starch is then extracted from the liquid through filtration and centrifugation steps. In the final stage, the starch is dried.
- Sugar
- Definition:
Sugar is obtained either from sugar beet or sugar cane. The term “sugar” includes granulated sugar for home use, glucose, fructose, lactose, and other forms. All belong to the nutrient group of carbohydrates. In sugar production from sugar beet, raw juice is extracted from beet pulp, then purified in a series of steps and finally thickened until sugar crystallises from it. The sugar is purified by recrystallising it several times so that clean, white crystals are obtained.
- Sugar beet
- Definition:
Sugar beet is an agricultural crop grown almost exclusively for sugar production. The sugar beet plant consists of the leaves and a large, fleshy root. The root stores sucrose, which is extracted in the sugar factory.
- Sugar marketing year (SMY)
- Definition:
The sugar marketing year of the European Union begins on 1 October and ends on 30 September of the following year. This definition applies for all regulations of the EU sugar market.
- Sugar quota
- Definition:
(applied until 30 September 2017): Under the EU sugar regime, a production quota for sugar and isoglucose was set for every EU member state that produces sugar. Each national quota was apportioned among the respective country’s sugar-producing companies as their individual production quota. This restricted production volumes and minimised surpluses.
- Triticale
- Definition:
As a hybrid grain resulting from the crossing of wheat and rye, triticale combines the characteristics of both these grains in terms of flavour and composition. Thanks to its higher starch content, triticale is also used as an energy crop for the production of bioethanol.
- White sugar
- Definition:
Also called granulated or table sugar, white sugar is produced by crystallisation and centrifugation.