Lindt & Sprüngli

Sustainable development strategy
As part of its sustainability strategy, Lindt & Sprüngli discloses long-term objectives covering sustainability topics across the benchmark dimensions of environment, nutrition and social inclusion. The company also discloses its process for identifying and prioritising its most relevant sustainability topics, which includes a materiality assessment and mapping impact along the value chain. Lindt & Sprüngli further discloses time-bound targets for its most material sustainability topics and reports on progress. These targets cover the entire value chain of the company.

No leading practices were identified for the company in the environment measurement area.

No leading practices were identified for the company in the nutrition measurement area.

No leading practices were identified for the company in the social inclusion measurement area.

Governance and accountability for sustainable development
Lindt & Sprüngli discloses that it has a Corporate Sustainability Committee, which consists of three members of the board of directors. The committee supports the board in setting the strategic course for the company’s activities, while promoting comprehensive sustainability management. The committee is also responsible for the development and adoption of all globally valid corporate policies as well as compliance monitoring. Moreover, the company’s remuneration policy includes promotion of environmental, social and governance efforts. However, it is not clear if this remuneration policy is also linked to sustainability performance relevant to topics across all three benchmark measurement areas.

Stakeholder engagement
While Lindt & Sprüngli has conducted stakeholder engagement activities and discloses an overview of the issues raised via these activities, it has an opportunity to disclose how it identifies and prioritises its most relevant stakeholders, along with information on how the outcomes of the engagement process are integrated into the company’s wider sustainable development strategy.

Scope 1 and 2 greenhouse gas emissions
Lindt & Sprüngli reports on its scope 1 and 2 GHG emissions and demonstrates year-on-year reductions. The company states that it is currently looking to define a science-based target (for scope 1, 2 and 3 emissions) with a goal to reach net-zero emissions in the long term. While the company aims to announce this target in 2023, it does not yet have a time-bound reduction target in place, highlighting an area for improvement.

Protection of terrestrial natural ecosystems
Lindt & Sprüngli has set targets to have 100% of its supply chains for cocoa to be covered by its no-deforestation and agroforestry action plan by 2025. The company reports progress against this target. The company also discloses that its sources 100% of its palm oil according to RSPO certification standards. However, while Lindt & Sprüngli discloses the sourcing regions for cocoa, the company does not disclose the regions for its sourcing of palm oil or soya, presenting an opportunity going forward.

Plastic use and packaging waste
Lindt & Sprüngli demonstrates its commitment to reduce plastic use and packaging waste by disclosing 2025 targets to eliminate non-recyclable plastic, reduce virgin plastic use, increase the recycled content in packaging and make 100% of packaging recyclable or reusable. However, no reporting on progress against these targets were found in the public domain, presenting an opportunity for the company going forward.

Availability of healthy foods
Lindt & Sprüngli demonstrates that it is contributing to the increased availability of healthy foods by improving the nutritional quality of some of its products through reductions in sugar and fat content. However, the company has an opportunity to strengthen its commitment by disclosing quantitative information on such improvements in the nutritional value of its products, as well as setting targets to increase the share of healthy products in its portfolio.

Clear and transparent labelling
Lindt & Sprüngli commits to complying with national regulations regarding labelling and provides nutritional information through back-of-pack labelling on all of its products. However, the company does not demonstrate that it is committed to making this nutritional information available to consumers in a clear and intuitive way through the adoption of front-of-pack (FOP) labelling.

Food safety
While Lindt & Sprüngli demonstrates compliance with national regulations regarding food safety, it has not yet achieved certification to a food safety scheme recognised by the Global Food Safety Initiative (GFSI) for all of its production facilities.

Farmer and fisher productivity and resilience
Through its Farming Program, which covers 100% of its cocoa beans, Lindt & Sprüngli supports the productivity and resilience of cocoa farmers. The programme includes activities to improve infrastructure in communities as well as to help farmers achieve higher productivity and diversify their incomes. While the company reports on the scope of its activities, it has an opportunity to demonstrate that it is measuring the impact of these activities and disclose quantitative information to support this.

Child labour
While Lindt & Sprüngli commits to prohibiting child labour in its own operations and requires its suppliers to adhere to the same standard, it has an opportunity to disclose a policy requiring its suppliers to have an age-verification system in place.

Forced labour
While Lindt & Sprüngli commits to prohibiting forced labour in its own operations and supply chain, it has an opportunity to disclose a requirement that prohibits its suppliers from retaining workers’ personal documents.

Lindt & Sprüngli commits to respecting human rights and the ILO core labour rights in its supply chain. However, no policy statement committing it to respect labour rights in its own operations was found. While the company discloses how it identifies salient human rights risks and impacts in its supply chain, it does not disclose evidence of such a process covering its own operations. Lindt & Sprüngli lacks disclosure on the other elements of a human rights due diligence process, namely the assessment and integration of salient human rights risks and engagement with affected and potentially affected stakeholders. Lastly, while the company has a grievance mechanism for workers, it is unclear whether grievances can be reported anonymously or whether the mechanism is accessible to third parties.

Lindt & Sprüngli commits to respecting the health and safety of its workers and places similar expectations on its suppliers. However, it does not disclose how it monitors the health and safety performance of its suppliers and lacks disclosure on key metrics, including the main types of work-related injuries and the number of hours worked. Indeed while Lindt & Sprüngli expects its suppliers to prohibit excessive working hours, it has an opportunity to disclose a commitment covering workers in its own operations also. While the company has set a target for gender equality and women’s empowerment, it is yet to disclose a commitment to and report on its gender pay gap.

Lindt & Sprüngli discloses a privacy notice which includes a commitment to protect personal data and a statement on its uses. Moreover, the company condemns any form of bribery and corruption in its operations and expects this of its suppliers also. However, it does not demonstrate that it has a process to identify its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Moreover, Lindt & Sprüngli does not disclose policies setting out its approach to lobbying and political engagement or a global tax strategy. Neither does the company report on income tax payments and lobbying expenses.