Barry Callebaut

Governance and accountability for sustainable development
The company provides evidence of linking performance criteria in senior executives’ remuneration policies to specific targets and objectives which cover nature, including biodiversity, and social issues.

Lobbying and advocacy
The company discloses a list of trade associations of which it is a member wherever it operates.

Sustainable development strategy
The company discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy. Furthermore, it reports consistently against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has set time-bound targets to reduce its scope 1 and 2 emissions. These targets are in line with a 1.5-degree trajectory. Additionally, the company has established a time-bound target to reduce its scope 3 emissions and is actively monitoring and reporting progress against these targets. Similar to its scope 1 and 2 goals, the company’s scope 3 emissions targets are also aligned with a 1.5-degree trajectory.

No leading practices were identified in the nutrition area.

Child labour
In Africa and Indonesia, the company has in place remediation activities and programmes for its suppliers based on the International Cocoa Initiative (ICI) and the Child Labor Monitoring and Remediation Systems (CLMRS). Furthermore, it discloses the number of child labour cases identified and of child labour monitoring and remediation activities undertaken. To conclude, the company demonstrates progress in the number of cases under remediation compared to previous years.

Farmer and fisher livelihoods
The company describes its new Horizons cocoa mass product lines from which the premiums paid by customers are directed to farmer programmes. Also, it discloses that it traces the origin of cocoa back to individual farmers or farmer organisations and that it works closely with farmers to understand the individual needs in its supply chain to develop more impactful initiatives. Furthermore, it includes the Living Income Differential for all cocoa in Côte d’Ivoire and Ghana.

Forced labour
The company discloses a prohibition to use any recruitment fees or related costs to secure a job and to retain workers’ personal documents or restrict workers’ freedom of movement for its operations and supply chain.

Act ethically
The company has a policy prohibiting bribery and corruption and includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. It also has a grievance mechanism for stakeholders to raise concerns and complaints regarding bribery and corruption. Moreover, it also publicly commits to protect personal data.

Provide and promote decent work
The company has a publicly available policy statement in which it commits to respecting the health and safety of workers and expects its business relationships to do so. The company discloses the proportion of its total direct operations workforce for each employee category by age group including the proportion of women in its total direct operations workforce for each employee category. Additionally, it also discloses the proportion of its total direct operations workforce covered by collective bargaining agreements.

Moreover, while it publicly commits to gender equality and women’s empowerment, it discloses a target to achieve the representation of women by 40% at the director level, 30% at the director level in Sales, and 50% local talents at the director level in countries of origin and emerging markets by 2025.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights and expecting it suppliers to do so. Moreover, it provides a case study describing how it has acted on a salient human rights risk issue. Additionally, the company indicates it has a human rights grievance mechanism accessible to all workers and all external stakeholders who may be adversely impacted by the company.

Governance and accountability for sustainable development
The company has an opportunity to disclose whether its highest governance body has expertise with respect to the company’s most material sustainability topics.

Lobbying and advocacy
The company has an opportunity to disclose a clear and detailed framework for assessing alignment of its trade associations with its sustainability targets. Additionally, it can 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 how it engages with stakeholders, the issues raised during such activities, and the outcomes of its stakeholder engagement.

Sustainable development strategy
While the company discloses some sustainability objectives including social inclusion, climate, water and ecosystem conversion, it has an opportunity to establish group-wide targets for the most material parts of its value chain.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company discloses that its overall carbon footprint increased in comparison to its previous reported footprint. Further, it discloses its carbon intensity reduction and net carbon footprint reduction. However, no evidence found that the company discloses quantitative reductions for its scope 1 and 2 emissions. In its Climate Change Report 2021, the company discloses that it has achieved 40% of the target set for absolute Scopes 1, 2, and 3 GHG emissions, however, its emissions over the last year have increased. The company has an opportunity to reduce its scope 3 greenhouse gas emissions, as well as reports its progress against these targets.

Ecosystem conversion
While the company discloses some evidence of addressing conversion, this does not guarantee DCF-aligned practices. It has an opportunity to disclose time-bound targets to achieve conversion-free supply chains.

Food loss and waste
The company has the opportunity to disclose its FLW reduction targets and report progress against these targets. Furthermore, it can consider aligning their FLW reduction goal with SDG12.3, which calls for a 50% reduction by 2030.

Plastic use and packaging waste
While the company describes its activities to reduce plastic use and transition towards sustainable packaging, it has an opportunity to disclose the associated quantitative data.

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

Availability of nutritious foods
The company has an opportunity to demonstrate how it is improving the nutritional quality of its products and to set targets to increase the share of more nutritious products in its portfolio.

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 disclose its commitment to food safety and demonstrate that its operations and supply chain adhere to food safety standards.

Child labour
Although the company conducts audits on child labour for its operations, it has an opportunity to disclose examples of remediation programmes when a case of child labour is found. Furthermore, it prohibits suppliers from using child labour but has an opportunity to require them to have an age-verification system in place.

Farmer and fisher livelihoods
While the company indicates that it works to improve living income, it has an opportunity to disclose if it has identified living income benchmarks for some commodities and/or regions and disclose how it assesses living income gaps.

Forced labour
The company has an opportunity to indicate how it is building the capacity of its suppliers to prevent forced labour impacts.

Act ethically
The company has a process for identifying bribery and corruption but could also disclose details of this process. Additionally, it has an opportunity to have a policy setting out its lobbying and political engagement approach. Moreover, while the company states that it does not make political contributions in its GRI Report, it could formalise this commitment in a public policy document. Furthermore, it can consider disclosing its expenditures on lobbying activities and could disclose that it requires third-party lobbyists to comply with its lobbying and political engagement policy.

Provide and promote decent work
While the company discloses that it monitors the health and safety performance of its business relationships, it has an opportunity to disclose the ways in which it does so. While the company has set expectations on the wage paid by its suppliers, it has an opportunity to add a requirement for them to pay a living wage, and disclose how it supports the payment. The company has an opportunity to disclose how it determines a living wage for the regions where it operates. Also, in addition to paying minimum wage to its employees, it has an opportunity to commit to paying a living wage by setting a time-bound target.

The company has an opportunity to disclose that it has at least 30% women on the board and could disclose the ratio of the basic salary and remuneration of women to men in its total direct operations workforce for each employee category, by significant locations of operation.

Respect human rights
The company has a publicly available policy statement committing it to respect specific workers’ rights, but it could reference all the ILO fundamental rights at work. Moreover, the company has an opportunity to describe the process for identifying its human rights risks and impacts in specific locations or activities, covering its supply chain. Additionally, it could disclose its salient human rights.