Post

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. Furthermore, it reports consistently against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has reduced its scope 1 and 2 greenhouse gas emissions. Additionally, it has time-bound targets to reduce its scope 1 and 2 emissions, and reports progress against these targets.

Plastic use and packaging waste
The company demonstrates commitment, has policies or partakes in activities related to plastic use reduction and transitioning towards sustainable packaging. It also discloses quantitative data with regards to plastic use reduction and use of sustainable packaging.

Water withdrawal
The company has reduced water withdrawal in its own operations. It also reports the amount of water withdrawn in water-stressed areas for its own operations.

Food safety
The company provides evidence that 100% of its own operations are certified to a Global Food Safety Initiative (GFSI)-recognised food safety scheme. The company discloses that 100% of its suppliers are certified to a GFSI-recognised food safety scheme.

No leading practices were identified in the social inclusion area.

Act ethically
The company publicly expresses its commitment to safeguard personal data. It also has a strict policy against bribery and corruption. Additionally, the company includes anti-bribery and anti-corruption clauses in all contracts with direct business partners. To ensure transparency and accountability, the company provides a website and toll-free phone numbers for reporting grievances. When visiting the website, it is evident that the company encourages everyone to raise concerns or complaints about bribery and corruption without any fear of retaliation.

Provide and promote decent work
Post has a publicly available policy statement that emphasizes the importance of respecting the health and safety of workers in all business relationships. The company also provides information on the age distribution of employees in different categories within its direct operations workforce.

Additionally, the company discloses the proportion of women in each employee category, as well as the representation of women on its board. Specifically, out of the 10 board members, 3 are female, resulting in a 30% female representation on the board.

Respect human rights
The company has publicly available policy statements, affirming its commitment to respect both ILO core labour rights and human rights. In addition to these commitments, the company provides a website and toll-free phone numbers through which individuals can report human rights grievances. The grievance mechanism is accessible to all external stakeholders who may be adversely affected by the company’s actions.

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
While the company discloses its membership in some of trade associations, it has an opportunity to disclose a list of trade associations of which it is a member of for all jurisdictions where it operates. 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 for engaging with stakeholder groups, beyond its materiality assessment.

Sustainable development strategy
While the company discloses some sustainability objectives/targets including climate, it has an opportunity to establish group-wide targets for the most material parts of its value chain.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company has an opportunity to align its scope 1 and 2 emissions targets with a 1.5-degree trajectory. Additionally, there is potential for the company to reduce its scope 3 greenhouse gas emissions. It is also recommended that the company discloses a time-bound target for reducing its scope 3 greenhouse gas emissions and reports progress on these targets. The company also has an opportunity to align its scope 3 emissions targets with a 1.5-degree trajectory.

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

Ecosystem conversion
The company discloses some evidence of addressing conversion. However, this does not guarantee DCF-aligned practices. The company has an opportunity to disclose time-bound targets to achieve conversion-free supply chains.

Food loss and waste
The company has the chance to disclose its target(s) for reducing food loss and waste (FLW) and report on the progress made towards achieving this/these target(s). Moreover, the company can align its goal for reducing FLW with SDG12.3, which aims for a 50% reduction by 2030.

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 demonstrate how it is improving the nutritional quality of its products and to set targets to increase the share of more nutritious products in its portfolio.

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.

Responsible marketing
The company has an opportunity to provide evidence of marketing activities to promote heathier and more nutritious food options (in accordance with a government-endorsed or externally validated nutritional guidelines). Additionally, the company can disclose a responsible marketing policy specifically tailored to children that is aligned with international codes and guidelines and applicable across all media channels.

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 commodities and regions. Also, it could adopt procurement practices and develop supply chain relationships that improve farmers’ income resilience.

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 has an opportunity to develop a policy that clearly states its approach to lobbying and political engagement. Additionally, it could outline its approach to identifying bribery and corruption risks and impacts in specific locations or activities.

Currently, the company has a publicly available policy statement that specifies the requirement of prior approval from the Board of Directors or its designee for any political contributions. However, it has yet to disclose whether these contributions are made solely on an exceptional basis, as well as the specific criteria considered when making them.

To enhance transparency, the company could also consider disclosing its expenses related to lobbying activities. Moreover, it could specify that it mandates compliance with its lobbying and political engagement policy for all third-party lobbyists.

Provide and promote decent work
The company could provide quantitative information on health and safety of its workers. Additionally, disclosing its methodology for monitoring supplier health and safety performance would enhance disclosure.

There is an opportunity for the company to showcase commitment to fair wages. This could be achieved by revealing a time-bound target for paying a living wage to all workers or by confirming that this target has been met. Sharing the process of determining a living wage in its operational regions would further illuminate its practices. It also has the chance to strengthen wage expectations for suppliers by making living wage payments a requirement and outlining support mechanisms.

Reinforcing gender equality, it has an opportunity to translate the company’s gender equality and women’s empowerment statement into a public policy document. It could also disclose time-bound targets for progress. Moreover, disclosing the gender-based salary and remuneration ratio within different employee categories and significant locations would underscore its commitment to equitable practices.

Respect human rights
While the company anticipates supplier respect for specific workers’ rights, it could broaden this to encompass all ILO fundamental rights at work.

Further, an opportunity exists to detail how human rights risks are identified in its operations, as well as within its supply chain. Describing the process for pinpointing such risks in specific locations or activities could illuminate its approach. Additionally, outlining the method for identifying salient human rights concerns would provide insights into its priorities.

To reinforce its commitment, the company might disclose a global system for addressing, preventing, and mitigating these salient human rights issues.