Yildiz

Lobbying and advocacy
The company discloses a list of trade associations. However, it has an opportunity to disclose a full list of its trade associations.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company reduces its scope 1 and 2 greenhouse gas emissions.

Plastic use and packaging waste
The company demonstrates commitment and partakes in activities related to plastic use reduction and transitioning towards sustainable packaging.

Soil health and agrobiodiversity
The company discloses activities to improve soil health or agrobiodiversity in its production or sourcing practices.

Water withdrawal
The company has taken steps to reduce water withdrawal in its own operations.

No leading practices were identified in the nutrition area.

Farmer and fisher livelihoods
The group discloses how its group company, Kerevitaş, considers farmers as partners, implements contract farming models, provides purchase guarantees for agricultural products, and supports them with quality inputs, trainings and consulting. Further, another group company, Pladis, collaborates with a selected group of cooperatives. Through ongoing support, these cooperatives are being prepared to meet the necessary criteria to become its long-term suppliers of cocoa. Additionally, it has supported the establishment of VSLAs to financially empower farmers.

Act ethically
The company has a policy prohibiting bribery and corruption.

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 and extends this expectation to its business relationships. Furthermore, it publicly commits to gender equality and women’s empowerment. The company aims to use 10% of its portfolio investments to support women entrepreneurs until 2023. It also reports 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 human rights. It has also established a human rights grievance mechanism accessible to all workers.

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
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.

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 regularly the assessment is undertaken. While it discloses certain sustainability objectives, including those related to social inclusion, there is room to establish group-wide targets for the most material parts of its value chain. Additionally, it has an opportunity to report consistently against all its targets.

Scope 1, 2, and 3 greenhouse gas (GHG) emissions
The company can take advantage of an opportunity to decrease its scope 3 greenhouse gas emissions. Additionally, it has the opportunity to set time-bound reduction targets for scope 1,2 and 3 emissions in alignment with a 1.5-degree trajectory and report progress against these targets.

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

Plastic use and packaging waste
While the company describes its activities to reduce plastic use and transition towards sustainable packaging, it has an opportunity to disclose the associated quantitative data.

Soil health and agrobiodiversity
The company has an opportunity to disclose a target to improve soil health in its production or sourcing practices and report progress against it.

Availability of nutritious foods
The company discloses that one of its subsidiaries is working on reducing the sugar, fat, and salt content in its products. However, there is potential for the company to improve its reporting on efforts to reduce sugar, salt, and fat, and to increase the presence of fruits, vegetables, nuts, and whole grains throughout its entire product range and global operations. Additionally, there is an opportunity for the company to adopt a nutrient profiling system and set a sales-based target to increase the proportion of more nutritious products, aligning with government-endorsed or externally validated nutritional guidelines.

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, it can disclose the percentage of food suppliers certified to a GFSI-recognised food safety scheme.

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.

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 include anti-bribery and anti-corruption clauses in its business relationships’ contracts. Additionally, it can establish a process to identify risks and impacts related to bribery and corruption, along with a grievance mechanism for stakeholder complaints that is accessible to all stakeholders.

Furthermore, the company could demonstrate ethical conduct by publishing a policy statement that outlines its approach to lobbying and emphasises its non-participation in political contributions, or alternatively, states the criteria of exceptions. It could also transparently disclose all lobbying expenditures.

Provide and promote decent work
The company has an opportunity to strengthen its commitment to workers’ health and safety by providing evidence of monitoring suppliers’ compliance. Additionally, it could set a time-bound target for ensuring all workers receive a living wage, describe the living wage determination methodology, and disclose strategies to support suppliers in paying a living wage. Furthermore, it could disclose that it has at least 30% women on the Board of Directors and report the ratio of the basic salary and remuneration of women to men.

Respect human rights
The company has a publicly available policy statement committing it to respect specific workers’ rights and expecting its suppliers to do so. However, it has an opportunity to reference all the ILO fundamental rights at work. Additionally, the company could describe the process for identifying human rights risks and impacts in specific activities or locations, covering its operations and supply chain, beyond audits. It could also outline its process for assessing and identifying what it considers to be its salient human rights issues and disclose the results. Moreover, the company could establish a global system to address these salient human rights issues by implementing preventive, mitigative, or remedial measures.