Healthy Food

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Inhaltsverzeichnis

Einleitung………………………………………………………..................................................
Einschlägige Begriffe und Normen……………………………………………………………..
Nichtfinanzielle Erklärung………………………………………………………………………
Kriterien…………………………………………………………………………………………
Risiken..........................................................................................................................................
Analyse mithilfe der Kriterien......................................................................................................
Die Vergleich von 4 Unternehmen……………………………………………………………..
Fazit…………………………………………………………………………………………....
Literaturverzeichnis……………………………………………………………………………
Einleitung
HelloFresh SE is a publicly traded meal kit company based in Berlin, Germany. It is the
largest meal-kit provider in the United States, and also has operations in Australia, Canada,
New Zealand, Europe (GB, D-A-CH, Benelux, France, Italy and Scandinavia) and Japan.
It has been listed on the Frankfurt Stock Exchange since its IPO in November 2017.
HelloFresh was founded in November 2011 by Dominik Richter, Thomas Griesel, and Jessica
Nilsson in Berlin, Germany. Richter and Griesel packed and hand-delivered to the first 10
customers. It was one of the earlier companies in the meal-kit industry. They were initially
funded by Rocket Internet, a German startup studio company. They first started delivering
meal kits to paying customers in early 2012, and expanded to the Netherlands, UK, US and
Australia the same year. By 2014, the company claimed to be delivering 1 million meals per
month. They raised $50 million in a 2014 funding round, after having raised $10 million in
2012 and $7 million in 2013.
By March 2015, the company had 250,000 subscribers, although it was still not profitable. In
September of that year, it was valued at €2.6 billion in a funding round where it raised €75
million, making it a unicorn company. The company was still majority-owned by Rocket
Internet at that time. It cancelled a planned IPO in November, due to concerns about the
company's proposed value. It experienced significant growth during the year, with 530,000
subscribers by the end of October. It had 750,000 subscribers by July 2016, and 1.3 million by
the third quarter of 2017.
In October 2017, the company announced a planned IPO on the Frankfurt Stock Exchange to
raise $350 million. On November 2, the company completed its IPO, valuing it at €1.7 billion.
At the time of its IPO, the company had a market capitalization of more than double Blue
Apron, its largest US-based competitor.
In March 2018, HelloFresh acquired Green Chef, a US organic meal-kit company.
In October 2018, Toronto-based HelloFresh Canada acquired Chefs Plate, a Canadian meal-
kit company.
In 2019, Rocket Internet sold its remaining stake in HelloFresh by accelerated book building
to international institutional investors. Rocket Internet had held a 30.6% stake in HelloFresh,
as of the end of 2018.
HelloFresh's business model is to prepare the ingredients needed for a meal, and deliver them
to customers, who must then cook the meal using recipe cards, which takes around 30–40
minutes. It generally provides about three two-person meals a week for about $60 to $70.[6] It
offers a choice from about 19 recipes. In the United States, HelloFresh offers a wine-
subscription service, based on that of its competitor Blue Apron. In several markets, it
provides "Rapid Box" meals which take only 20 minutes to prepare.
In March 2018, HelloFresh announced their acquisition of Green Chef, a USDA-certified
organic meal kit company. HelloFresh planned to use the acquisition to offer the largest
selection of meal plans and diets for consumers on the market, adding Green Chef's organic
vegan and gluten-free menus, including those plans compliant with Paleo and Keto diets.
The company's US operations were responsible for 60% of revenues as of November 2017,
and it has approximately 44% of the American market. HelloFresh has operations in the
United States, Canada, United Kingdom, Australia, Germany, Austria, Switzerland, the
Netherlands, Belgium, Luxembourg, Sweden, Norway, Denmark, France, Italy, New Zealand
and Japan.
Warehouse workers for HelloFresh in Aurora, Colorado and Richmond, California initiated a
union drive with UNITE-HERE in September 2021. HelloFresh management responded by
hiring Kulture Consulting, a "union avoidance" consulting firm. Workers were compelled to
attend captive audience meetings with anti-union messages. The Aurora election was held on
November 22, and Richmond held its election on December 15; workers in both places voted
decisively against unionization amid accusations of the company's interference and
intimidation in the campaign, with the union contesting the results in Aurora. In Newark and
Totowa, New Jersey, HelloFresh workers are unionizing with Brotherhood of Amalgamated
Trades.

Einschlägige Begriffe und Normen


Non-financial reporting describes the way you deal with key themes that can have an impact
on your organisation – including a financial impact. It involves a complex process of
becoming aware and making aware. Becoming conscious of the consequences of your value
creation, and explaining them to your stakeholders, is part and parcel of assuring long-term
value and taking corporate responsibility. Non-financial reporting is defined as disclosing
information that isn’t based on the usual financial figures but which nevertheless gives your
stakeholders an understanding of the essential areas of value creation in your business that
goes way beyond your financial statements. Some intangible assets, for example, have their
origins in a whole variety of non-financial performance indicators.
Under the current interpretation, non-financial reporting is more relevant for large
multinational companies than for small and medium-size enterprises (SMEs), although SMEs
may be affected if they’re part of an area for disclosure because they’re involved in the supply
chain of a global export or import company. On a global level the necessity of disclosing this
kind of information depends primarily on the main cultural and economic considerations
arising from the business that have to be covered in reporting.
Like so many global developments, the origins of non-financial reporting go back to
unfortunate circumstances, in this case occurrences with an impact on the environment.
Already decades ago events like Chernobyl and Schweizerhalle (1986) prompted tighter
environmental legislation. Added to this, organisations have been under increasingly critical
scrutiny from various quarters in relation to areas such as health and safety, compensation and
the treatment of employees.
Shortly before the end of the millennium the Global Reporting Initiative (GRI) published its
first sustainable reporting standard. 

Nichtfinanzielle Erklärung
Non-financial reporting, put simply, is a form of transparency reporting where businesses
formally disclose certain information not related to their finances, including information on
human rights. It helps organisations to measure, understand and communicate their human
rights impacts, as well as set goals, and manage change more effectively. Reporting on human
rights forms one of the four steps in human rights due diligence, which is explored in here.
The Commentary to the UN Guiding Principles on Business and Human Rights (UNGPs),
Guiding Principle 21, notes:
“The responsibility to respect human rights requires that business enterprises have in place
policies and processes through which they can both know and show that they respect human
rights in practice. Showing involves communication, providing a measure of transparency and
accountability to individuals or groups who may be impacted and to other relevant
stakeholders, including investors. Communication can take a variety of forms, including in-
person meetings, online dialogues, consultation with affected stakeholders, and formal public
reports. Formal reporting is itself evolving, from traditional annual reports and corporate
responsibility/sustainability reports, to include online updates and integrated financial and
non-financial reports. Formal reporting by enterprises is expected where risks of severe
human rights impacts exist, whether this is due to the nature of the business operations or
operating contexts. The reporting should cover topics and indicators concerning how
enterprises identify and address adverse impacts on human rights. Independent verification of
human rights reporting can strengthen its content and credibility. Sector-specific indicators
can provide helpful additional detail.”
Sustainable Development Goal 12 on sustainable consumption and production includes a
specific target 12.6 to “encourage companies, especially large and transnational companies, to
adopt sustainable practices and to integrate sustainability information into their reporting
cycle”.
The most obvious change for all companies is that the new regulations require a ‘non-
financial information statement’ as part of the strategic report. Over recent years we have seen
an improvement in the integration of information in annual reports, so there is a danger that
the inclusion of such a separate non-financial information statement will be at the expense of
a compelling, integrated narrative. As we discussed at the roundtable event, it’s important
therefore that when the FRC updates its Guidance on the strategic report later this year to take
account of the new regulations it provides options that will allow companies to integrate non-
financial information into their reporting where it’s needed to tell their strategic story.
(1) A strategic report of a company must include a nonfinancial information statement if the
company was at any time within the financial year to which the report relates – • a traded
company, • a banking company, • an authorised insurance company, or • a company carrying
on insurance market activity. [SI 2016 No 1245 S414CA(1)] (3) Subsection (1) does not apply
if – a. the company is subject to the small companies regime in relation to that financial year
(see sections 382 to 384), or b. the company qualifies as medium-sized in relation to that
financial year (see sections 465 to 467). [SI 2016 No 1245 S414CA(3)] (4) Subsection (1)
does not apply if – a. where the company was not a parent company in that financial year, the
company had no more than 500 employees in that financial year, or b. where the company
was a parent company at any time within that financial year, the aggregate number of
employees for a group headed by that company in that financial year was no more than 500.
The various areas in the new regulations only need to be reported ‘to the extent necessary for
an understanding of the company’s development, performance and position and the impact of
its activity’ and any risks need to be described ‘where relevant and proportionate’. Given that
the nonfinancial information statement will be in the strategic report section of the annual
report and the FRC has specifically confirmed on a number of occasions recently that the
annual report is issued by companies for the benefit of their shareholders, it seems reasonable
to assess the relevance of non-financial information from the point of view of shareholders.
So the question for those preparing reports should be whether the information relates to
activities that are going to affect the company’s ability to deliver on its strategy and generate
sustainable returns for shareholders. Companies and boards will need to be able to justify the
judgements they make. Other stakeholder groups could look for reporting on the basis of
what’s relevant for them as opposed to shareholders and there is a risk that, recognising this,
companies will treat the new regulations as a ‘checklist’ of things to cover in the annual
report. This is another area that it would be helpful for the FRC to clarify in the revised
Guidance on the strategic report later this year. The EU Directive that gave rise to the new
regulations allows greater flexibility in how the non-financial information statement is
reported than the UK requirements do – the non-financial statement can be outside the annual
report, for instance. UK companies can of course continue to issue separate corporate social
responsibility statements or sustainability reports that address stakeholder issues more broadly
than the information that is required for the annual report.
The increased focus in recent times on accountability across many areas of society has
resulted in a new emphasis on the impacts and outcomes of organisations. Having a policy
and putting resource behind it is no longer enough – the evidence needs to be there that it is
having the desired effect, or the policy is soon branded a failure. The new regulations bring
reporting into line with this shift of focus. Companies not only need to provide information on
their policies in relation to environmental matters, employees and the other areas listed in the
regulations, they also need to describe the impacts and outcomes of those policies. Many of
these outcomes will be positive, demonstrating the contribution of businesses to society. But
the regulations also require a description of ‘business relationships, products and services
which are likely to cause adverse impacts’ in relation to risks associated with environmental
matters, employees and so on. It can be very difficult to measure the impact or outcome of a
policy or activity – for instance how direct does it need to be and how can it be isolated from
the effect of other influences? A few leading organisations are beginning to measure, and
indeed report on, their impact but they are in the minority and practice will evolve over time.

Kriterien
Although the financial case for making an investment is a vital part of the decision-making
process, non-financial factors can also be important.
Key non-financial factors for investment
Non-financial factors to consider include:
meeting the requirements of current and future legislation
matching industry standards and good practice
improving staff morale, making it easier to recruit and retain employees
improving relationships with suppliers and customers
improving your business reputation and relationships with the local community
developing the capabilities of your business, such as building skills and experience in new
areas or strengthening management systems
anticipating and dealing with future threats, such as protecting intellectual property against
potential competition
For example, you might need to take into account the environmental impact of a potential
investment. To some extent, this may be reflected in financial factors, eg the energy savings
offered by new machinery. But other effects - such as the effect on your reputation - will also
be important. For more information see making the case for environmental improvements.
Weighting non-financial factors
In some cases, non-financial criteria may be essential requirements. For example, you would
not invest in new machinery that breaks health and safety regulations.
In other cases, you may need to balance financial and non-financial factors. You will need to
decide how important each factor is to your business. An appraisal like this can take into
account how well the investment fits with your overall business strategy - see strategic issues
for investment appraisal.

Risiken
Communicating with project stakeholders by means of project risk reports can be a critical
driving force that lets undertake adequate risk management and achieve project outcomes
according to expectations. Risk communicating and reporting helps the project manager,
project owner, and client to understand existing risks, opportunities and trade-offs. The
purpose of risk communicating and reporting is to ensure all parties are fully informed of
existing risks avoiding unpleasant surprises and unauthorized actions. The project manager
together with the project team and the risk owner creates reports and communicates with the
stakeholders in order to maintain the consistency of risk management actions and underlying
assumptions.
A risk report is a summary of project risks and opportunities, the latest status of treatment
actions, and an indication of trends in the incidence of risks. The following items serve as the
basis for generating project risk status reports:
The risk register and the supporting risk treatment action plan
Work performance data reviews
Project schedule progress
Status of project deliverables produced.
Analyse mithilfe der Kriterien
Operations research is a branch of applied science that involves using advanced analytical
concepts to enhance decision-making. Multiple criteria decision analysis is a method within
operations research that you can use to analyze multiple conflicting options to determine
which is best for you. If you're responsible for high-level decision-making in your
organization, it's important to understand how multiple criteria decision analysis can help you
find the most valuable solutions for your needs.
In this article, we define multiple criteria decision analysis, explain the benefits of such an
analysis, describe how to conduct this analysis in nine steps and provide an example to help
you better understand the concept.

Die Vergleich von 4 Unternehmen


Food delivery services offer ready-to-eat meals that not only taste good but are also healthy.
The subscription boxes arrive in a timely fashion and are a breeze to prepare.
As with all meal delivery services, there are pros and cons to consider when deciding whether
or not to give them a try.
Pros:
Fresh, high-quality ingredients.
Skip weeks or cancel at any time.
Meal plans for families, vegetarians, and a healthy living lifestyle.
Pre-measured ingredients help save cooking time and food waste per meal.
Eco-friendly service, with recyclable packaging.
Cons:
Does takes time to prepare the meal kits, with no pre-cooked meal options.
Nutrition information is vague online
No options for vegans and a gluten-free diet.
Hello Fresh Sample Meal Options
Beef and cheese tostadas with long green pepper, tomato salsa, and hot sauce cream.
BBQ pineapple flatbreads with caramelized and pickled onion.
Smothered pepper Jack burgers with BBQ Potato wedges and spicy ketchup.
Pork sausage and bell pepper risotto with parmesan and lemon.
Mushroom and soy ramen with fried onions.
The need for meal delivery services has escalated in recent years. The reason why the demand
is so high is varied. Many cite a fast-paced, career-driven lifestyle, elderly singles looking for
nutritious meals, and a need to avoid crowds and the grocery store due to the COVID-19
pandemic. Whatever the reason, various companies like Hello Fresh have sprung up in the last
few years. They all have their advantages and disadvantages. Keep reading this article to find
out which are the best alternatives.
The Blue Apron meal kit company stands out as a leader in the meal-kit industry. It is, in fact,
the first one to operate in the US market. If you have meals delivered and looking for a proper
alternative, you might want to give this outfit a try.
Blue Apron has the distinction of being one of the first big-name meal delivery services. They
take great pride in working closely with sustainable food experts to ensure that all foods and
meats that go into their menu meet optimum standards.
With an undeniable dedication to premium ingredients, the Blue Apron recipes are notably
superb. You can even customize the Blue Apron meals to fit your unique taste and diet needs
better.

The cooking instructions are laid out in easy-to-understand recipe cards that make cooking the
Blue Apron cuisine a breeze and fun experience.
According to report, with Blue Apron, you can choose from a variety of serving sizes to meet
the needs of any sized household; You can pick two to five meals per week menu that has
four or two servings each (you’ll receive six to 16 servings depending on which you choose).
Singles, couples, and families generally report to be very satisfied with the Blue Apron meal
kit sizes – and the taste has an authentic restaurant quality to it.
Pick from Blue Apron’s signature collection, which includes fish, beef, pork, chicken, or
vegetarian choices. They also have a WW Freestyle option with a light calorie count. The
WW Freestyle is geared toward weight watchers and a weight loss diet.
Pros and Cons of Blue Apron
Blue Apron Pros:
Sustainable and High-Quality ingredients.
Cultural chef-designed recipes and cuisines.
Unique ingredients and seasonings blends.
Ideal for singles, couples, or large families.
Blue Apron Cons:
Picky eaters might not enjoy the exotic food choices
Some meals take a long time to prepare and cook.
Blue Apron Recommended Meals
Pan-seared duck and sour cherry sauce with roasted fingerlings, snap peas, and mint.
Lemon-caper tilapia with orzo, zucchini, and tomatoes
Bell pepper and sour cherry grilled cheese
Pimento cheeseburgers
Sweet and spicy salmon.
Marth & Marley Spoon is a meal kit service similar to Blue Apron and Hello Fresh. This
service’s main advantage is that the meals are designed and approved by Martha Stewart, the
ultimate home-cooking queen!

You can pick up to 22 meals a week from an extensive menu of choices. Each of the meals
per week is easy-to-prepare and nicely sized for either couples or families.

You can even choose their vegetarian option made from organic ingredients. Simply pick the
person plan (single, couple, or family plan) you want and start creating your healthy meals.
You can choose from a variety of meals to include in your first box.

The variety of meals featured on the Martha Marley Spoon website are nicely laid out and is
impressive. There are comfort food favorites mixed with global cuisine and more classic-style
entrees. There is something for everyone’s unique preferences.

Pros and Cons of Martha & Marley Spoon


Martha & Marley Spoon Pros:
Meals catalog from the Martha Stewarts collection.
Pre-portioned high-quality ingredients.
Detailed and easy to follow Recipe cards.
Add on foods like desserts, coffee, and extra protein meals each week.
Vegetarian, dairy-free, low-calorie, and low-carb meal options.
Martha & Marley Spoon Cons:
Shipping is expensive
It does not cater to individuals with severe food allergies or dietary restrictions.
Martha & Marley Spoon Sample Meals:
Take-out style meal: falafel platter with herbed bulgur and shepherd salad.
Farro, mozzarella, and arugula grain bowl.
Caramelized onion pork chop with egg noodles and savory green beans.
Beef and white bean chili with couscous, lime, and cilantro.
Baked cheddar and veggie quesadillas with salsa and guacamole.
Who doesn’t want to save a buck nowadays? Everyone is pinching pennies, so you shouldn’t
feel bad about wanting to pick a food delivery service that offers meal plans that are hearty,
delicious, and affordable. Compared to Hello Fresh, Dinnerly is a more budget-friendly
option.

Many people shopping for a meal kit service overlook Dinnerly because it doesn’t have the
prestige of other meal subscription services like Hello Fresh or Blue Apron. They view the
company as a budget choice which they think means subpar meal kits. However, there are
many pros you’ll want to consider.

Dinnerly might be the best choice for anyone who wants to go easy on the pocketbook while
still enjoying the dining variety offered by a meal delivery service.

The Dinnerly menu features 16 recipes to choose from each week. Each recipe is simple and
easy to cook, with only six ingredients. The recipes are simple – but delicious and made out
with a quality of ingredients! The cost of the Dinnerly recipes per week probably workers out
cheaper than going to the grocery store.

Pros and Cons of Dinnerly


Dinnerly Pros:
Great variety of meals per week.
Affordable per meal prices – starting at $4.99 per serving.
Easy to understand with only six ingredients per recipe.
The online ordering process is easy.
Children and picky eaters adore the foods.
Low-carb, low calory, gluten-free friendly, and dairy-free meals available.
Dinnerly Cons:
The fresh ingredients are not separated per recipe in the delivery box.
The recipes are simple.
Dinnerly sample Meals
Chimichurri steak with oven frees- dairy-free and kid-friendly
Sesame-ginger beef with green beans and jasmine rice – ready in less than 30 minutes.
Roasted cauliflower tacos with salsa, guac, and sour cream – vegetarian meal choice.
Thai curry chicken noodle stir-fry with scallions.
Veggie lentil shepherd’s pie with cheesy mashed potatoes – a vegetarian option.
The entire motto of Home Chef is focused on providing easy-to-cook meal kits. They want to
put the simple back into meal preparations. The meal kits arrive nicely packaged
(unfortunately, some of the material used is plastic, so not recyclable).

Home Chef has a healthy menu online with lots of meals to choose from. The recipe card
explains how to prepare the recipes that come in the box.

If you spend a particular amount on meals a week, you receive free shipping, which makes the
Home Chef meal plans wonderfully affordable.

Pros and Cons of Home Chef


Home Chef Pros:
Always easy to follow recipes.
Oven-ready and 15 minutes meal kit options.
Generous portions in every meal kit.
Free shipping after meeting a certain threshold
A robust online menu
Home Chef Cons:
Not Plastic packaging not recyclable.
Sauces and other items sometimes arrive pre-made to reduce cooking time.
No vegan options.
Home Chef recommended Meals:
Sirloin with blue cheese chive cream with roasted fingerling potatoes and Brussels sprouts.
One-pan Greek-style chicken thigh orzo with spinach and feta.
Spicy plantain and black bean tacos with sour cream and poblano pepper.
Turkey and sweet potato picadillo with green chili slaw.
Asiago turkey meatballs with tomato basil couscous easy prep and pan included.

Fazit
Analyzing non-financial reports and other companies, we can come to the following
conclusions:
When it comes down to
it, there are a few characteristics that set the most successful franchise
owners apart from the rest - and they’re certainly food for thought if a career
in franchise ownership might be part of your future. Knowing the
characteristics that make for the most successful food franchise owners can
help you to determine whether this opportunity is the right one for you - and
here are the top six that you should consider.
Running a franchise has
a lot to do with how well you can follow direction. The reason why most
business owners get into franchise ownership is because the groundwork to a
strong business has already been laid out. Buying into a franchise means you
need to follow the rules and regulations they provide, as this is what supports
brand recognition and consistency. Following these processes is what will lead
you to success - if you’re not good at following direction from someone else,
then becoming a franchise owner probably isn’t the best fit.
Running any kind of
business is hard work - and that’s no different when it comes to owning a food
franchise. You may have heard the old saying that “you get out of it what you
put into it,” and that’s never been more true than in your role as a franchise
owner. Your ability to work hard and be dedicated to building your business -
even if that means working outside of the regular nine-to-five - is what will
lead you to success.
Owning a food franchise
means you’re going to be spending a lot of time dealing with customers - and
typically those customers are the general public. Learning to communicate well
and respond positively to criticism can be huge indicators of your ability to succeed
in this type of environment. If you’re great at dealing with people - and at
solving problems - then life as a franchise owner could be a perfect fit!

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