BRF

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

Lobbying and advocacy
The company discloses a list of industry associations of which it is a member.

Stakeholder engagement
The company discloses the channels it uses to engage with its internal stakeholders, business partners, producers, investors, and society. It has an opportunity to further specify the channels it uses to engage with customers/consumers, civil society organizations, and governments.

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 focuses on reducing its scope 1 and 2 greenhouse gas emissions and has set a specific target to achieve this. It regularly reports on its progress towards these targets. In addition, the company is committed to achieving Net Zero emissions by 2040 across its own operations and throughout its entire production chain. As part of this commitment, the company has set a target to reduce its Scope 3 emissions by 12.3% from 2020 levels by 2030.

Animal welfare
The company discloses evidence of processes of animal welfare third-party certifications. It also has set targets for animal welfare, cage-free eggs, raising swine without painful surgical castration, pigtail docking procedures, teeth clipping, and using environmental enrichment in 100% of the integration of poultry and pigs. Also, it reports progress against all these targets. Further, it discloses that it has a recurring target of zero tolerance for animal mistreatment, whether through abuse or neglect.

Ecosystem conversion
The company discloses activities to achieve conversion-free supply chains. It is committed to ensuring a sustainable grain supply from deforestation-free areas, as well as to guaranteeing the traceability of grains acquired in the Amazon and Cerrado biomes. Additionally, it discloses that in the Amazon biome, it considers Zero Deforestation, that is, not to produce grains in areas that have been illegally deforested. Moreover, it discloses that it has joined RSPO and RTRS.

Protein diversification
The company discloses quantitative evidence of increasing alternative proteins within its portfolio.

Water withdrawal
The company actively showcases its efforts to reduce water withdrawal in its own operations. It has set a target to reduce 13% of water consumption by 2025, and it consistently reports its progress in achieving this target. Furthermore, the company discloses the amount of water withdrawn specifically in water-stressed areas, giving transparent information about its operations.

Food safety
The company discloses that 95% of food suppliers are certified to a GFSI-recognised food safety scheme.

Land rights
The company has a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights.

Act ethically
The company discloses a public commitment to protect personal data and a global tax strategy. Additionally, 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.

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 have the same commitment. The company discloses quantitative information on the health and safety of its workers and how it monitors the health and safety performance of its business relationships.

The company discloses the proportion of its total direct operations workforce for each employee category by age group, race or ethnicity, and by gender. It also discloses the proportion of its total direct operations workforce for each employee category by senior management, middle management, supervisors and coordinators, administrative staff, operational, and sales by disability. Moreover, the company discloses a target to achieve 30% of women in top leadership by 2025 and currently has 30% women on the board of directors.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights. It also indicates that 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
While the company states that the Board of Directors has expertise in social inclusion, it has an opportunity to disclose whether its highest governance body has expertise with respect to the company’s most material sustainability topics including nutrition, climate, water, soil health, ecosystem conversion and biodiversity.

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 an overview of the issues raised by each stakeholder group during its stakeholder engagement activities.

Sustainable development strategy
While the company discloses some sustainability objectives/targets including social inclusion, water, and climate, 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 has the opportunity to align its scope 1, 2 and 3 emissions targets with a 1.5-degree trajectory. Moreover, the company has the opportunity to track and report progress towards achieving all its targets, including scope 3.

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

Ecosystem conversion
The company has an opportunity to disclose time-bound targets to achieve conversion-free supply chains.

Food loss and waste
The company has an opportunity to disclose its FLW reduction targets and report progress against them. It can also consider aligning its FLW reduction goal with SDG12.3 (50% reduction by 2030).

Plastic use and packaging waste
The company has an opportunity to disclose quantitative evidence regarding plastic use reduction and use of sustainable packaging.

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

Water withdrawal
While the company sets relevant expectations on suppliers to reduce water withdrawal, it has an opportunity to further engage with them.

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 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 adopt front-of-pack labels or any other consumer- facing nutrition labels that support consumers with making healthier food choices. Additionally, it can disclose the percentage of products/menus for which its front-of-pack labelling schemes have been rolled out.

Food safety
The company has an opportunity to demonstrate that 100% of its own operations are certified to a GFSI food safety scheme/certification programme or other widely recognised (industry-specific) certification.

Child labour
The company has implemented the SEDEX Members Ethical Trade Audit (SMETA) and utilized it to audit six production units. However, there is room for improvement in terms of disclosing remediation programs in cases where child labour is discovered within its operations. Although the company already prohibits the use of child labour by its suppliers, it could also implement an age-verification system. To address child labour risks in both the livestock farming supply chain and the commodities chain, it regularly evaluates its partners’ adherence to child labour prevention measures. However, it could further elaborate on how it supports and enhances its suppliers’ capacity to prevent child labour.

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 discloses a prohibition to retain workers’ personal documents or restrict workers’ freedom of movement for its operations and supply chain. However, it has an opportunity to disclose a prohibition to pay recruitment fees or related costs in its value chain. Furthermore, it could indicate how it is building 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.

Land rights
The company has an opportunity to disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights. Furthermore, it could describe a process at its operations and supply chain level to identify legitimate tenure rightsholders when acquiring, leasing or making other arrangements to use land and to negotiate with them to provide adequate compensation.

Living wage
The company has an opportunity to set a target for paying a living wage across its direct suppliers and describe how it determines a living wage for the regions where it sources. Also, it could disclose the percentage of workers across its own operations or suppliers that are paid a living wage.

Act ethically
The company could describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Additionally, it could disclose its approach to lobbying and political engagement in a public policy document. The company also has an opportunity to specify that it does not make political contributions and to divulge its lobbying expenditures.

Provide and promote decent work
The company has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage, and describe how it determines a living wage for the regions where it operates. Furthermore, it could disclose how it works to support the payment of a living wage by its suppliers. The company has an opportunity to disclose public commitment to gender equality and women’s empowerment as well as 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 has an opportunity to reference all the ILO fundamental rights at work in its operations and supply chain. Additionally, the company also has the opportunity to describe a comprehensive process for identifying human rights risks and impacts across all its activities and supply chain, as well as assessing and identifying what it considers to be its salient human rights issues. The latter could include a description of how relevant factors, such as geographical, economic and social, are taken into account. Furthermore, it could also reveal a global system to address its salient human rights issues by preventing, mitigating or remediating them.