Cosun

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
Cosun has a sustainability strategy founded on three pillars: healthy earth, healthy plants and proud farmers, and happy people. Furthermore, the company discloses a materiality assessment. It can strengthen its performance by formulating time-bound targets for its sustainability topics.

Governance and accountability for sustainable development
The company does not disclose the governance structure for the implementation of its sustainable development strategy or targets, such as the person, team or committee that holds ultimate responsibility for its implementation.

Stakeholder engagement
Cosun discloses the list of its stakeholders and provides the method of engagement used, as well as the outcomes, showing what the most relevant aspects for its stakeholders were and the ones where Cosun has a greater impact on people, society and the environment. The company has room to improve by disclosing that its stakeholder engagement covers sustainability topics across all three benchmark dimensions and across its value chain.

Scope 1, 2 and 3 greenhouse gas emissions
The company does not disclose quantitative evidence to demonstrate that it is reducing its scope 1, 2 and 3 greenhouse gas (GHG) emissions.

Soil health and agrobiodiversity, and fertiliser and pesticide use
Cosun discloses qualitative evidence on its activities to enhance soil health and optimise the use of herbicides. Notably, the company is a member of the SAI Platform for sustainable agriculture and the Cool Farm Alliance and it is involved in initiatives focused on the use of non-chemical alternatives to herbicides. The company has an opportunity to strengthen its commitment by setting targets to increase the percentage of production from sustainable practices that optimise the use of fertilisers and pesticides and enhance soil health and agrobiodiversity.

Food loss and 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.

Water use
While the company discloses its water consumption, it does not demonstrate quantitative reductions in water withdrawals across its operations.

Food safety
As risk control measures for food safety, Cosun has Hazard Analysis and Critical Control points (HACCP) procedures in place, and all its factories are certified to ISO 22000 standard. However, the company can strengthen its performance by disclosing the percentage of suppliers certified to a food safety scheme/certification programme recognised by the Global Food Safety Initiative.

Availability of healthy foods
Cosun demonstrates evidence of activities to promote the transition towards plant-based diets by developing vegetable-based product innovations. However, the company has an opportunity to set commitments and report on activities to improve the nutritional quality of its processed consumer products.

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

Child labour
While the company commits to prohibiting child labour in its own operations and requires its suppliers to adhere to the same standard, it has an opportunity to disclose a policy requiring its suppliers to have an age-verification system in place.

Forced labour
While the company commits to prohibiting forced labour in its own operations and supply chain, it has an opportunity to disclose a requirement that prohibits its suppliers from retaining workers’ personal documents and restricting workers’ freedom of movement.

Living wage
The company does not disclose that it pays its workers a living wage or requires its suppliers to do the same. Neither has it set targets to do so in the future.

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.

Cosun publicly commits to respecting human rights and provides grievance mechanisms for its workers. However, the company does not have a publicly available commitment to respect the rights of freedom of association and collective bargaining in its own operations and supply chain. Moreover, no evidence of a human rights due diligence process was found in the public domain.

The company commits to protecting the health and safety of its workers but can improve its commitment by increasing disclosure on key metrics related to this topic. No evidence was found of commitments to pay its workers a living wage and support collective bargaining and gender equality.

While Cosun publicly states that it prohibits bribery and corruption, it does not describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Moreover, while the company provides evidence of a tax strategy, it does not disclose the amount of corporate income tax paid for each tax jurisdiction where the company is a resident for tax purposes. Although Cosun has a privacy statement on the use of personal data, it protects the personal data of customers and visitors only and excludes other stakeholders. Finally, the company lacks commitments and disclosure on responsible lobbying and political engagement.