BayWa

Stakeholder engagement
The company discloses the channels it uses to engage with its stakeholder groups.

Sustainability strategy and accountability
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 and reports consistently against all its targets.

Ecosystem conversion and restoration
The company has a commitment to minimise ecosystem conversion.

GHG emissions
The company has a time-bound target to reduce its scope 1 and 2 emissions and reports progress against these targets. Additionally, it reduces its scope 3 greenhouse gas emissions.

Solid and air pollution
The company discloses the proportion of hazardous waste treated to reduce pollution compared to total waste, the hazardous waste diverted from disposal and the waste directed to disposal. It is also reducing the production of hazardous substances. Furthermore, the company demonstrates commitment and partakes in activities related to plastic use reduction and transitioning towards sustainable packaging.

Water
The company demonstrates reducing water withdrawal in its own operations. Furthermore, the company requires access to water and sanitation, including refraining from negatively affecting access to safe water, to be included in contractual arrangements with its business relationships.

No leading practices were identified for the company in the social inclusion and community impact area.

Act ethically
The company openly shares its global tax strategy, which is overseen by the Board of Management. Furthermore, it has a policy prohibiting bribery and corruption and includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. It also has a grievance mechanism for stakeholders to raise concerns and complaints regarding bribery and corruption. Additionally, the company discloses income tax payments for all its tax jurisdictions.

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 expects its suppliers to comply with applicable law, relevant industry standards or relevant ILO Conventions, whichever is more stringent. Furthermore, it reports that 54.9% its total employees are covered by collective bargaining agreements.
The company discloses the proportion of its total direct operations workforce for each employee category by age group. Likewise, it also discloses the proportion of women in its total direct operations workforce for each employee category. Additionally, the company discloses a target to to increase the female representation in the parent company to at least 24% at the first management level and at least 23.5% at the second management level by the end of June 2027.

Respect human rights
The company has a publicly available policy statement expecting suppliers to respect the ILO core labour rights. Furthermore, it describes the process for identifying its human rights risks and impacts in specific locations or activities covering its own operations and in its supply chain. It also discloses the results of its human rights risk assessments. Additionally, it indicates it has a human rights grievance mechanism accessible to all workers and all external stakeholders who may be adversely impacted by the company.

Lobbying
The company does not report on its lobbying and advocacy practices on nature-related issues, nor whether these activities align with its sustainability strategy.

Stakeholder engagement
The company has an opportunity to disclose an overview of the issues raised during its stakeholder engagement activities.

Sustainability strategy and accountability
While the company discloses some sustainability objectives/targets including climate and social inclusion, it has an opportunity to establish group-wide targets for the most material parts of its value chain. Also, it could link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Lastly, the company could improve its performance by disclosing whether its highest governance body has expertise with respect to the company’s most material sustainability topics.

Ecosystem conversion and restoration
The company does not have a commitment to ensure zero conversion, nor does it have time-bound targets to achieve conversion-free supply chains.
The company discloses some evidence of addressing conversion, however, this does not guarantee DCF-aligned practices.
Furthermore, the company is not committed to restoring ecosystems and it does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

GHG emissions
The company should set time-bound targets to reduce its scope 3 greenhouse gas emissions as well as report against them. Crucially, the company should align all its scope 1, 2 and 3 targets with a 1.5-trajectory.

Impact and dependencies assessment
The company notes that it has not conducted a group-level analysis of significant impacts on biodiversity during the reporting period. The company has an opportunity to conduct such an analysis and disclose its impacts on nature, including biodiversity, within its operations. Additionally, it has an opportunity to assess its dependencies on nature within its own operations and upstream business relationships.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

Key areas and species
The company has an opportunity to disclose locations within or adjacent to areas important for biodiversity, both in its own operations and its supplier locations. It could also disclose existing species populations existing in or adjacent to both its own and its suppliers’ locations, as well as the conservation status of species identified at its own sites according to national and international lists.

Resource exploitation and circularity performance
The company has an opportunity to disclose its inputs according to an international standard, and to report quantitatively on its group-wide circularity performance. The company also has an opportunity to disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices, to disclose a target to improve soil health in its production or sourcing practices and to report progress against it.

Solid and air pollution
The company should commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties, as well as work on reducing the production of hazardous waste. It has an opportunity to report on air quality parameters of emissions of harmful air pollutants and disclose time-bound targets to reduce air pollutants across the most material parts of its value chain. 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, including the amount of plastic waste generated and proportions directed from or to disposal.

Water
The company has an opportunity to further improve water withdrawal by setting a time-bound target, disclosing water withdrawals in water-stressed areas, and engaging with suppliers. The company does not disclose relevant information on water pollution, and has an opportunity to make a public commitment to rights to water.

Indigenous Peoples’ and land rights
The company does not show if it is committed to respecting Indigenous Peoples’ rights or land rights of local communities.

Safe, clean, healthy and sustainable environment
The company has an opportunity to commit to respecting local communities’ right to a safe, clean, healthy and sustainable environment, and to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders. Moreover, it should track its actual or potential negative impacts on the health of local communities.

Act ethically
The company could describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Moreover, while it has an opportunity to have a policy setting out its lobbying and political engagement approach, it can also consider disclosing a publicly available policy statement that specifies that it does not make political contributions. Additionally, it could disclose its expenditures on lobbying activities and that it requires third-party lobbyists to comply with its lobbying and political engagement policy.

Provide and promote decent work
The company has an opportunity to disclose a policy statement that expects its suppliers to commit to respecting the health and safety of their workers and to disclose how it monitors the health and safety performance of its suppliers. Moreover, it has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage and how it determines a living wage for the regions where it operates. It could also describe how it works to support the payment of a living wage by its business relationships.
While the company is committed to diversity, it has an opportunity to explicitly commit to gender equality and women’s empowerment. The company currently has 25% women on the board and could increase this to at least 30%. It could also disclose the ratio of the basic salary and remuneration of women to men in its total direct operations workforce for each employee category, by significant locations of operation

Respect human rights
The company has an opportunity to disclose a policy statement committing it to respect human rights and specific workers’ rights but has an opportunity to reference all the ILO fundamental rights at work. Moreover, it could describe its process for assessing and identifying what it considers to be its salient human rights issues. Additionally, the company could also disclose a global system to act on, prevent or mitigate its salient human rights issues.