Amul

Stakeholder engagement
The company discloses the channels it uses to engage with its stakeholder groups.

Plastic use and packaging waste
The company partakes in some activities related to plastic use reduction and transitioning towards sustainable packaging.

No leading practices were identified in the nutrition area.

Farmer and fisher livelihoods
The company offers technical, managerial, and marketing support to establish and strengthen dairy cooperatives.

No leading practices were identified in the core social indicators area.

Governance and accountability for sustainable development
The company has an opportunity to strengthen its sustainability governance and accountability by designating an individual or body to implement its sustainability strategy and by assigning decision-making and oversight to its highest governance body. It could link senior executives’ compensation to targets and objectives which cover nature, including biodiversity, and social issues. Additionally, it could disclose whether the highest governance body has expertise in its most material sustainability topics.

Lobbying and advocacy
The company has an opportunity to disclose a list of trade associations of which it is a member. Furthermore, it could provide a clear and detailed framework for assessing the alignment of these trade associations with its sustainability targets and report any (potential) misalignments between the lobbying activities of its trade associations and its sustainability targets.

Stakeholder engagement
The company has an opportunity to disclose an overview of the issues raised during its stakeholder engagement activities.

Sustainable development strategy
While the company states that it has a materiality assessment, it has an opportunity to disclose its process for identifying and prioritising its most relevant sustainability topics and impacts, including how external stakeholders are involved in the process and how regularly the assessment is undertaken. Furthermore, it has an opportunity to disclose group-wide targets on key sustainability topics for the most material parts of its value chain and to report consistently on progress against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has set a target to reduce specific carbon emissions by 35% by 2030. However, there is an opportunity for the company to reduce its scope 1 and 2 emissions, to disclose related time-bound targets, and to report on the progress against these targets. Furthermore, there is room for improvement in reducing the company’s scope 3 greenhouse gas emissions. To demonstrate commitment, it could disclose a time-bound target for reducing its scope 3 greenhouse gas emissions and report progress against this target. Additionally, the company has an opportunity to align its scope 1, 2, and 3 emissions targets with a 1.5-degree trajectory.

Animal welfare
The company has an opportunity to make the animal welfare targets applicable to all species, geographies, and products.

Ecosystem conversion
The company has an opportunity to disclose its efforts to avoid ecosystem conversion, including deforestation or restoration. The company could develop a strategy and publicly report on specific, time-bound targets.

Food loss and waste
The company has the opportunity to disclose its food loss and waste (FLW) reduction target(s) and report progress against these targets. Additionally, it could align its FLW reduction goal with SDG12.3, which aims for a 50% reduction in FLW by 2030.

Protein diversification
The company has an opportunity to set a sales-based target to increase alternative proteins across its portfolio, as well as to report progress against this target.

Soil health and agrobiodiversity
The company has an opportunity to enhance its disclosures relating to soil health and agrobiodiversity.

Water withdrawal
The company has an opportunity to enhance its disclosures relating to water use and withdrawal.

Accessibility and affordability of nutritious foods
The company has an opportunity to disclose its commitment and commercial activities to improve the accessibility and affordability of nutritious foods.

Availability of nutritious foods
The company provides examples of reformulated products. However, there is potential for improvement in reporting its overall efforts to reduce sugar, salt, and fat, and/or increase the presence of positive nutrients in its entire portfolio. Additionally, there is an opportunity for the company to establish nutrition criteria and to set a sales-based target to increase the proportion of more nutritious products.

Clear and transparent labelling
The company has an opportunity to disclose how it provides nutritional information on its products and how it supports consumers with making healthy food choices through its labelling schemes.

Food safety
The company has an opportunity to demonstrate that 100% of its own operations are certified to a GFSI food safety scheme or other widely recognised (industry-specific) certification. Additionally, it can disclose the percentage of food suppliers certified to a GFSI-recognised food safety scheme.

Responsible marketing
The company has an opportunity to disclose its commitment to responsible marketing and its marketing activities to promote healthy food options.

Child labour
The company has an opportunity to disclose a commitment to prohibit child labour in its supply chain and to require an age-verification system in its value chain. Further, it could provide evidence of how it builds the capacity of its suppliers to prevent child labour impacts.

Farmer and fisher livelihoods
The company has an opportunity to identify living income benchmarks and assess living income gaps for some commodities and regions. Also, it could adopt procurement practices and develop supply chain relationships that improve farmers’ income resilience.

Forced labour
The company has an opportunity to disclose forced labour requirements for its operations and supply chain such as a prohibition to pay recruitment fees, to retain workers’ personal documents, or to restrict workers’ freedom of movement. Further, it could provide evidence of how it builds the capacity of its suppliers to prevent forced labour impacts.

Health and safety of vulnerable groups
The company has an opportunity to recognise and assess the health and safety risks to vulnerable groups, such as migrant and temporary labourers, women and young farmers. Furthermore, it could provide evidence of support activities that improve the health and safety of vulnerable groups.

Act ethically
The company has an opportunity to disclose a policy prohibiting bribery and corruption, while also incorporating anti-bribery and anti-corruption clauses into contracts involving business relationships. Additionally, it could outline its process for identifying risks and impacts associated with bribery and corruption, and disclose the presence of a grievance mechanism through which stakeholders could report concerns or complaints on these issues.

Furthermore, the company could disclose a policy that outlines its approach towards lobbying and political engagement. It could explicitly state that it refrains from making any political contributions and provide insight into its expenditures on lobbying activities.

Provide and promote decent work
While the company states that it complies with all pertinent laws and regulations concerning human safety, it has an opportunity to disclose a policy commitment on workers’ health and safety in its operations and supply chain. Additionally, it could provide evidence on how it monitors supplier compliance.

Moreover, it could set a time-bound target for paying all workers a living wage or confirm its achievement of this goal. The company could also explain its method for determining a living wage in each region and how it supports suppliers in ensuring their workers receive a living wage.

Furthermore, it could commit to gender equality and women’s empowerment and disclose related time-bound targets. It has an opportunity to disclose information on the representation of women on the highest governance body and ratio of basic salary and remuneration of women to men.

Respect human rights
The company has the opportunity to disclose a policy statement that commits to respecting human rights and the ILO fundamental rights at work within its operations and supply chain. Furthermore, the company could articulate a comprehensive process for identifying risks and impacts related to human rights throughout all its activities and the supply chain. It could also elaborate on how it evaluates and identifies its salient human rights issues, and provide insight into how it considers relevant factors such as geographic, economic, and social aspects. Moreover, the company could unveil a global system designed to prevent, mitigate, or address its salient human rights issues.