Governance and accountability for sustainable development
The company discloses a remuneration policy related to sustainability; however, it has an opportunity to link this policy to improvement in nature-related objectives and social issues. Additionally, while the company states that the board of directors has expertise in CSR, it 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 list of trade associations of which it is a member. Furthermore, the company can provide a clear and detailed framework for assessing the alignment of these trade associations with its sustainability targets. Additionally, the company 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
The company discloses 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, while it has some sustainability objectives/targets including climate, it has an opportunity to establish group-wide targets for the most material parts of its value chain.