Grupo Nutresa

No leading practices were identified in the governance and strategy area.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company reduces its scope 1 and 2 greenhouse gas emissions. It has also set time-bound targets to reduce its scope 1 and 2 emissions, of which it reports progress against.

Food loss and waste
The company shares its FLW reduction targets and provides updates on the progress made towards achieving them.

Plastic use and packaging waste
The company shows a strong commitment to reducing plastic use and transitioning to sustainable packaging. They have implemented policies and engage in various activities aligned with this goal. Additionally, the company shares quantitative data concerning their progress in reducing plastic usage and adopting sustainable packaging.

Availability of nutritious foods
The company shares information about its efforts to reduce sugar, salt, and fat in its entire range of products. It specifically reveals that they have reformulated 763 products, which amounts to 18% of their total product offering.

Farmer and fisher livelihoods
The company discloses that its Cordillera chocolate brand supports cocoa farmers by funding production and ensures fair payment for the cocoa beans. Additionally, the company extends its support to farmers in Colombia through its Coffee Farmer Enterprises program.

Act ethically
The company discloses its global tax strategy, with the board of directors having responsibility for it. Furthermore, the company has a policy that prohibits bribery and corruption, and includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. Additionally, the company has a grievance mechanism in place for stakeholders to raise concerns and complaints regarding these aspects.

Provide and promote decent work
The company has a publicly available policy statement that commits to respecting the health and safety of workers. Additionally, the company expects its business relationships to adhere to the same standards. It also discloses the proportion of its total direct operations workforce that is covered by collective bargaining agreements. Furthermore, the company publicly pledges to promote gender equality and empower women.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights, as well as to respect the ILO core labour rights. It also indicates it has a human rights grievance mechanism accessible to all workers as well as to external stakeholders who may be adversely impacted by the company.

Governance and accountability for sustainable development
The company discloses a remuneration policy related to sustainability performance but can further link this policy to improvement in nature-related objectives and social issues. While stating that the board of directors has the expertise in nutrition, there is an opportunity for the company to disclose whether its highest governance body has specific expertise with respect to the company’s most material sustainability topic including climate, water, soil health, social inclusion, ecosystem conversion and biodiversity.

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 but could further disclose its process for identifying and prioritising its most relevant sustainability topics and impacts, including how external stakeholders are involved in the process. While it discloses certain sustainability objectives, including those related to climate, there is room to establish group-wide targets for the most material parts of its value chain. Additionally, while the company reports against some targets, it has an opportunity to report consistently against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has the opportunity to align its scope 1 and 2 emissions targets with a 1.5-degree trajectory. Additionally, there is an opportunity for the company to decrease its scope 3 greenhouse gas emissions. It is also possible for the company to disclose a time-bound target for reducing its scope 3 greenhouse gas emissions. Furthermore, the company can report its progress towards achieving these scope 3 targets. Finally, the company has the opportunity to align its scope 3 emissions targets with a 1.5-degree trajectory.

Animal welfare
While the company has a target that addresses animal welfare issues in its supply chain, it has an opportunity to make it applicable to all species, geographies and products.

Ecosystem conversion
The company has an opportunity to disclose its efforts to avoid ecosystem conversion, including deforestation or restoration. It could develop a strategy and publicly report on specific, time-bound targets.

Food loss and waste
The company has an opportunity to align its FLW reduction goal with SDG12.3 (50% reduction by 2030).

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

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 adopt a nutrient profiling system that aligns with government-endorsed or externally validated nutritional guidelines and to set a sales-based target to increase the percentage of more nutritious products.

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.

Responsible marketing
The company has an opportunity to disclose its commitment to responsible marketing and its marketing activities to promote healthy food options.

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.

Farmer and fisher livelihoods
The company has an opportunity to identify living income benchmarks and assess living income gaps for some regions or commodities.

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 could describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. The company has a publicly available policy stating its approach on political contributions. However, it has an opportunity to have a policy setting out its lobbying and political engagement approach more broadly.

Provide and promote decent work
The company could share how it monitors the health and safety performance of its suppliers. It also has an opportunity to set and disclose a time-bound target to pay all worker a living wage, and support the payment of living wages by its suppliers. In terms of gender equality, the company has an opportunity to disclose time-bound targets and increase the representation of women on the board. Additionally, the company 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 expects its suppliers to respect specific workers’ rights but has an opportunity to reference all the ILO fundamental rights at work, including the right of collective bargaining and the right not to be subject to forced labour. The company has an opportunity to describe the process for identifying its human rights risks and impacts in specific locations or activities, covering its own operations and its supply chain. The company could describe its process for assessing and identifying what it considers to be its salient human rights issues, as well as its global system to act on, prevent or mitigate its salient human rights issues.