JBS

Lobbying and advocacy
The company discloses a list of trade associations of which it is a member; however, it could disclose a full membership list covering all of its jurisdictions.

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.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has shared its goals for emission reduction, targeting a 30% decrease in Scope 1 and 2 emissions from the 2019 baseline by 2030. It is also actively working towards reducing its Scope 1 and 2 greenhouse gas emissions. Moreover, the company is committed to achieving net-zero greenhouse gas emissions for its Scope 3 emissions by 2040.

Animal welfare
The company discloses evidence of processes of animal welfare third-party certifications or third-party audits. It also discloses a target that addresses animal welfare issues in its supply chain and reports progress against it.

Water withdrawal
The company reports how much water is withdrawn for its own operations in water-stressed areas.

No leading practices were identified in the nutrition area.

Farmer and fisher livelihoods
The company showcases its commitment to sourcing livestock and poultry from small family farms and ranch partners. Also, through its Green Offices program supports ranchers in achieving environmental compliance on their properties. This enables them to qualify as suppliers to other farms and/or slaughter facilities. Furthermore, the company has formed partnerships with Banco do Brasil and Bradesco to facilitate rural credit access for farmers, and has developed an app that simplifies the commercial relationship with producers and connects cattle farmers to various business opportunities.

Act ethically
The company discloses a public commitment to protect personal data. Furthermore, the company has a policy prohibiting bribery and corruption, and has a grievance mechanism for stakeholders to raise related concerns and complaints.

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. Additionally, the company describes how it works to support the practices of its business relationships in relation to freedom of association and collective bargaining. Moreover, it discloses the proportion of women in its total direct operations workforce for each employee category.

Respect human rights
The company has a publicly available policy statement committing it to respect the ILO fundamental rights at work in its operations and supply chain. Furthermore, the company indicates it has a human rights grievance mechanism accessible to all workers, as well as all external stakeholders who may be adversely impacted by the company.

Governance and accountability for sustainable development
While the company discloses a remuneration policy related to climate, it has an opportunity to link this policy to improvement in nature-related objectives and social issues. Furthermore, 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 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 how it engages with stakeholders, the issues raised during such activities, and the outcomes of its stakeholder engagement, beyond materiality assessment.

Sustainable development strategy
The company discloses some sustainability objectives/targets including climate; however, it has an opportunity to establish group-wide targets for the most material parts of its value chain. While the company reports consistently 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 reports that no significant progress was made on the scope 1 and 2 targets and its scope 3 emissions have increased in the year 2021 against the previous year. Thus, the company has an opportunity to reduce its greenhouse gas emissions.

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

Antibiotic use and growth promoting substances
While the company states that it works to reduce the use of antibiotics, it has an opportunity to disclose a policy on reducing the (prophylactic) use of antibiotics and/or growth promoting substances. It could also disclose targets to phase out the prophylactic use of antibiotics across all species, geographies and products, and report against them.

Ecosystem conversion
The company has an opportunity to disclose activities and time-bound, group-wide targets to achieve conversion-free supply chains.

Food loss and waste
The company has the chance to publicize its FLW reduction targets and provide updates on its progress towards achieving these targets. Additionally, the company has the opportunity to align its FLW reduction goal with SDG12.3, which involves 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.

Protein diversification
The company has an opportunity to establish a sales-based target for the promotion of alternative proteins throughout its range of products. Additionally, the company should report its progress in achieving this target.

Water withdrawal
The company has the opportunity to provide quantitative evidence of reductions in water withdrawal across its own operations. Additionally, the company can disclose a time-bound target to decrease water withdrawal within its operations, while also reporting progress made towards achieving the target. Furthermore, the company can engage with suppliers in order to work together towards reducing water 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 currently provides examples of reformulated products. However, there is potential for improvement in reporting its overall efforts to reduce sugar, salt, and fat, and/or increase the presence of positive nutrients in its entire portfolio. Additionally, there is an opportunity for the company to adopt a nutrient profiling system and to set a sales-based target to increase the proportion of more nutritious products.

Clear and transparent labelling
The company has an opportunity to disclose how it provides nutritional information on its products and how it supports consumers with making healthy food choices through its labelling schemes.

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. Additionally, the company can disclose the percentage of food suppliers certified to a GFSI-recognized food safety scheme.

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.

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.

Act ethically
The company conducts audits and reviews to assure compliance with applicable anti-bribery laws, but it has the opportunity to describe the process to identify its bribery and corruptions risks and impacts. It could also include anti-bribery and anti-corruption clauses in its contracts with business relationships.

In addition, the company has an opportunity to have a policy setting out its lobbying and political engagement approach, and divulge its expenditure on lobbying activities. And while the company states that it makes political contributions in compliance with local laws and after approval from its Ethics Committee, it has an opportunity to disclose whether these are made only by exception, and declare the criteria governing exceptions.

Provide and promote decent work
While the company expects its business relationships to respect the health and safety of its workers, it has an opportunity to translate this into a policy commitment, and disclose how it monitors supplier compliance. Additionally, the company could describe how it determines a living wage for the regions where it operates, and disclose a time-bound target for paying all workers a living wage or declare that it has achieved this goal. While the company has set expectations on the wage paid by its suppliers, it has an opportunity to add a requirement for them to pay a living wage, and disclose how it supports the payment.

Moreover, while the company is committed to provide equal employment opportunities, it can explicitly commit to gender equality and women’s empowerment. It could disclose information on the ratio of the basic salary and remuneration of women to men, and make its gender equality and women’s empowerment target time-bound.

Respect human rights
The company has an opportunity to disclose a policy statement committing it to respect human rights. Additionally. it 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. It could further describe how it assesses and identifies its salient human rights issues. Moreover, the company could disclose a global system to act on, prevent or mitigate its salient human rights issues.