Governance and accountability for sustainable development
The company states that the board is responsible for overseeing sustainability strategy but it could further specify whether its sustainability strategy covers both environmental and social aspects. Furthermore, it discloses a remuneration policy related to ESG metrics but has an opportunity to link this policy to improvement in nature-related objectives and social issues. Additionally, it could 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 report on its lobbying and advocacy practices on sustainability-related issues, and whether these activities align with its sustainability strategy.
Stakeholder engagement
The company has an opportunity to disclose an overview of the issues raised by each stakeholder group during its stakeholder engagement activities. Furthermore, while it reports the channels it uses for some of its stakeholders, it could further discloses the engagement channels for other stakeholders.
Sustainable development strategy
The company has an opportunity to disclose its process for identifying and prioritising its most relevant sustainability topics and impacts. While it states some of its sustainability objectives/targets including climate, nutrition, and social inclusion, it could establish group-wide targets for the most material parts of its value chain. Furthermore, it reports against some targets including climate, nutrition, social inclusion, but could report consistently against all its targets.