Governance and accountability for sustainable development
The company has an opportunity to link performance criteria in senior executives’ remuneration policies to targets and objectives which cover environmental and social issues. Furthermore, it could 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 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
The company states that it has a materiality assessment. However, 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. Furthermore, it has an opportunity to establish group-wide targets for the most material parts of its value chain and to report consistently against all its targets.