Impact and dependencies assessment
Boral has reported that all their greenfield sites or expansions to existing operations undergo comprehensive internal and -where required external assessments to identify biodiversity risks and impacts. However, no evidence that the company discloses an identification process to determine the impacts its own operations have on nature, results of such process, along with the methodology followed could be found. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. The company does not disclose any assessment of its dependencies on nature within its own operations. The company does not disclose any assessment of dependencies on nature of its upstream business relationships.
Key areas and species
The company does not disclose the locations that are in or adjacent to areas important for biodiversity within its own operations. The company does not disclose the locations of its suppliers that are in or adjacent to areas important for biodiversity. The company does not disclose species populations existing in or adjacent to its own locations. The company does not disclose species populations existing in or adjacent to the locations of its suppliers. The company does not disclose the status according to national and international conservation lists of species identified in its own locations.
Ecosystem conversion and restoration
The company does not disclose a commitment to ensure zero conversion. The company does not disclose activities to achieve conversion-free supply chains. The company does not disclose time-bound targets to achieve conversion-free supply chains. The company does not disclose a commitment to minimise ecosystem conversion. The company does not disclose activities to minimise ecosystem conversion. The company does not disclose a commitment to restore ecosystems. The company discloses details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.
Resource exploitation and circularity
The company does not disclose its inputs, including its material footprint. The company does not report quantitatively on its group-wide circularity performance. The company does not disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company does not disclose a target to improve soil health in its production or sourcing practices.
Water
The company has reported that its HSE team is continuing to investigate measures to mitigate the future risk of constrained water supply. This includes seeking alternative sources of water and adopting technology improvements and/or process changes, particularly focusing on higher risk sites. However, since none of these measures are being currently implemented, they cannot be translated into quantitative evidence of reductions in water withdrawal in company’s operations. The company has reported that its target for FY 22 is to establish baseline and set improvement targets for water use and recycling at quarries and cement sites at high risk of water stress. However, no evidence that it has a current time-bound target to reduce water withdrawal across its own operations could be found. The company has reported that they have commenced the installation of water meter at sites with high risk of water stress. They have further reported that once this is complete, this baseline data will allow them to set site-specific water use reduction targets. However, since currently this is in progress and the company currently does not report how much water is withdrawn for its own operations in water-stressed areas. The company does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution. The company does not disclose its processes for managing and monitoring discharge water quality. The company does not regularly report on water pollution. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. The company does not disclose its processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations.
Solid and air pollution
The company has reported that they generate only small volumes of hazardous waste which is managed in accordance with government regulations. However, this disclosure is not sufficient to translate into evidence that the company reduces production of hazardous waste. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company reports regularly on air quality parameters of emissions of harmful air pollutants. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.
GHG emissions
The company is reducing its scope 1 and 2 greenhouse gas emissions. The company has a time-bound target to reduce its scope 1 and 2 emissions. The company reports progress against its scope 1 and 2 emissions target. The company has reported an increase in its scope 3 emissions (k tonnes CO2) from 2,113 in FY 2020 to 2,119 in FY 2021. The company has a time-bound target to reduce its scope 3 emissions. The company does not report progress against its scope 3 emissions target.
Invasive species
No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its own operations. No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its value chain.