Cosan

No leading practices were identified for the company in the governance and strategy measurement area.

No leading practices were identified for the company in the environment measurement area.

No leading practices were identified for the company in the nutrition measurement area.

No leading practices were identified for the company in the social inclusion measurement area.

Sustainable development strategy
Cosan’s Raizen produced a materiality assessment after consultation with 17 stakeholder groups. The assessment included topics covering environment and social inclusion, but not nutrition. The company can improve by setting targets across the three benchmark dimensions and reporting against them.

Governance and accountability for sustainable development
While Cosan’s operational risks matrix is overseen by one of its executives, the company has an opportunity to strengthen accountability by assigning this responsibility to its highest governance body and disclosing further information on its decision-making processes and oversight responsibilities, as well as linking sustainability objectives and targets to roles and remuneration.

Stakeholder engagement
While the company discloses that its stakeholder engagement activities are integrated into its strategy, the company has an opportunity to improve by disclosing its process for identifying stakeholders, and ensuring topics cover sustainability topics across all three benchmark dimensions of environment, nutrition and social inclusion.

Scope 1, 2 and 3 greenhouse gas emissions
Cosan’s Raizen has set a target to reduce 10 per cent of its carbon footprint of produced ethanol by 2030. However, this excludes its sugar production. The company does disclose its scopes 1, 2 and 3 greenhouse gas emissions, but has shown an increase in scopes 1 and 3.

Soil health and agrobiodiversity
Cosan’s Raizen’s cane fields are monitored by satellites, and the company’s ELO programme supports sustainable production practices that prevent soil contamination. It also notes that 93% of its sugarcane is certified by Bonsucro. The company has an opportunity to strengthen its commitment by setting targets to increase the percentage of production from sustainable practices that improve soil health and agrobiodiversity.

Water use
While Cosan’s Raizen has a target to achieve a 10% reduction in water intake by 2030, it has an opportunity to improve by providing information on quantitative reductions of its water consumption.

Plastic use and packaging waste
The company does not disclose that it is addressing food loss and waste in its own operations. The company has an opportunity to disclose a commitment by demonstrating policies or activities that tackle food loss and waste.

Availability of healthy foods
The company does not disclose a commitment or activities to increase the availability of healthy and nutritious foods.

Accessibility and affordability of healthy foods
The company does not disclose a commitment to address food insecurity by improving the accessibility and affordability of healthy and nutritious foods.

Workforce nutrition
The company does not disclose a workforce nutrition programme that prioritises making healthy foods the standard in the workplace.

Food safety
The company does not disclose evidence of ensuring safe food for consumers through compliance with national regulations or the Codex General Principles of Food Hygiene, nor an effective food safety certification scheme.

Child and forced labour
Cosan’s Raizen states that there is no significant risk of child, forced or compulsory labour occurring in its supply chain. The company does not disclose a commitment to prohibit child or forced labour in its operations or supply chain.

Health and safety of vulnerable groups
The company does not disclose that it specifically recognises the health and safety risks to vulnerable groups, such as migrant and temporary labourers, women and young farmers.

Farmer and fisher productivity and resilience
The company does not disclose a commitment or examples of activities to support the resilience, productivity and access to markets for farmers, fishers or small-scale producers in its supply chain.

Cosan has a grievance mechanism accessible by both its workers and external individuals or communities. However, no further policies or commitments related to respect for human rights were found in the public domain. As such, the company’s disclosures do not demonstrate the necessary policies and systems to respect basic human rights in its operations and supply chain are in place.

Cosan publicly commits to respecting the health and safety of its workers and expects the same of its supply chain partners. However, the company does not disclose any quantitative information related to this. Cosan discloses the proportion of its direct operations by gender and age group but no other diversity indicator. No further policies or commitments related to providing and promoting decent work were found in the public domain.

Cosan addresses personal data protection fundamentals, responsible tax fundamentals, and anti-bribery and corruption fundamentals through publicly available policies. However, it could improve its score by increasing disclosure or identifying processes to address these issues. Moreover, Cosan specifies that it does not make political contributions, but does not describe its approach to lobbying and political engagement.