Cosun

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.

Soil health and agrobiodiversity
The company discloses activities to improve soil health or agrobiodiversity in its production or sourcing practices.

Food safety
The company provides evidence that 100% of its own operations are certified to a Global Food Safety Initiative (GFSI)-recognised food safety scheme.

No leading practices were identified in the social inclusion area.

Act ethically
The company discloses a global tax strategy. Furthermore, it has a policy prohibiting 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.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights, along with a human rights grievance mechanism accessible to all workers.

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 if 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 by each stakeholder group during its stakeholder engagement activities and to describe its process, including frequencies and channels, for engaging with stakeholder groups beyond materiality assessment.

Sustainable development strategy
While the company discloses some sustainability objectives/targets including climate, it has an opportunity to establish group-wide targets for the most material parts of its value chain. Furthermore, it could report consistently against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has an opportunity to disclose reductions in Scope 1 and 2 and Scope 3 greenhouse gas emissions, and set time-bound targets aligned with the Paris agreement’s 1.5 degree pathway.

Fertiliser and pesticide use
The company has an opportunity to disclose targets to optimise the use of fertilizers and minimise the use of pesticides in its production and/or sourcing practices, and report progress against the targets.

Food loss and waste
The company has an opportunity to disclose its FLW reduction target and report progress against it. Additionally, the company can align its FLW reduction goal with SDG12.3, which aims for a 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.

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.

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.

Food safety
The company has an opportunity to disclose the percentage of food suppliers that are certified to a GFSI-recognized food safety scheme.

Workforce nutrition
The company has an opportunity to disclose evidence of workforce nutrition programmes.

Child labour
The company has an opportunity to disclose examples of remediation programmes when a case of child labour is found in its operations and to indicate how it is building the capacity of its suppliers to prevent child labour impacts. While the company prohibits its suppliers from using child labour, it could require them to have an age-verification system in place.

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.

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 has an opportunity to include anti-bribery and anti-corruption clauses in its business relationships’ contracts. While it has a mechanism for stakeholders to raise bribery and corruption concerns, it is unclear if it has a confidential and anonymous channel accessible to all stakeholders without fear of reprisals.

Furthermore, the company could demonstrate ethical conduct by publishing a policy statement that outlines its approach to lobbying and political engagement and emphasises its non-participation in political contributions, or alternatively, states the criteria of exceptions. It could also transparently disclose all lobbying expenditures.

Provide and promote decent work
The company has an opportunity to strengthen its commitment to workers’ health and safety by extending the expectation to its business relationships and providing evidence of monitoring their compliance. Additionally, it could set a time-bound target for ensuring all workers receive a living wage, describe the living wage determination methodology, and disclose strategies to support suppliers in paying a living wage.

Furthermore, the company could disclose public commitment to gender equality and women’s empowerment and disclose related time-bound targets. It could also disclose that it has at least 30% women on the board and reports the ratio of the basic salary and remuneration of women to men.

Respect human rights
The company has a publicly available policy statement that commits it to respect specific workers’ rights and expects its business relationship to do the same. However, it has an opportunity to reference all the International Labour Organization (ILO) fundamental rights at work. Additionally, while it has conducted materiality assessment, it could describe the process for identifying human rights risks and impacts across all its activities, including its suppliers, as well as the process for assessing and identifying its salient human rights issues. Moreover, the company could establish a global system to address these salient human rights issues by implementing preventive, mitigative, or remedial measures.