Boral

Sustainability strategy and accountability
Boral 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. The company reports consistently against all its set targets.

Stakeholder engagement
Boral discloses an overview of the issues raised during its stakeholder engagement activities. The company discloses how often and through which channels it engages with various stakeholder groups.

GHG emissions
Boral’s scope 1, 2 and 3 emissions targets are aligned with a 1.5-degree trajectory.

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

Sustainability strategy and accountability
While the company discloses some sustainability targets, no evidence that the company has group wide targets on key sustainability topics for the most material parts of its value chain based on the SBTN Sectoral Materiality Tool could be found. The company has reported that as their sustainability targets are further developed and embedded in the organisation, they will have opportunities to align targets with team and individual objectives, including potential alignment with incentive outcomes. However, they currently don’t link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature (including biodiversity), and social issues.  The company does not disclose whether its highest governance body has expertise regarding nature-related topics.

Lobbying
While the company discloses some trade associations of which it is a member, this is not a complete list covering all geographies. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies.

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.

Safe, clean, healthy and sustainable environment
The company does not disclose a commitment to respecting local communities’ right to a safe, clean, healthy and sustainable environment. No evidence that the company tracks its actual or potential negative impacts on the health of local communities was found. The company is not committed to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respect Indigenous Peoples’ rights. The company does not disclose its processes for identifying and recognising the rights of Indigenous Peoples when activities in its own operations may impact their rights, nor does it describe how it obtains Indigenous Peoples’ free, prior and informed consent. The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights, as set out in the relevant part(s) of the VGGTs or the IFC Performance Standards. No evidence was found that the company requires its business relationships to have a process to identify legitimate tenure rightsholders, paying particular attention to vulnerable or marginalised tenure rightsholders, and to negotiate with them to provide adequate compensation.

The company indicates that it is committed to prevent and mitigate the human rights risk. Further, it states that it assesses the risk of modern slavery in its operations, however, there is no evidence that the company describes the process to identify its human rights risks and impacts in specific locations or activities covering its own operations. The company states that it carries out risk assessment to identify potential areas of risks based on factors such as human and labour rights. Further, it indicates that it also reviews risk assessment of international suppliers for modern slavery risks, however, it does not describe its process(es) for assessing its human rights risks and discloses what it considers to be its salient human rights issues. The company describes the process to mitigate the modern slavery related risks. However, the company does not disclose what it considers to be its salient human rights risks. It has an opportunity to disclose what its salient human rights risks are and thereafter describe a global system in place to act on, prevent or mitigate its salient human rights issues.  No evidence that the company provides an example of the conclusions reached and actions taken or to be taken on at least one of its salient human rights issues as a result of assessment processes was found.  While the company discloses the categories of stakeholders it engages with generally on sustainability issues, it is not clear if these stakeholders are those whose human rights have been or may be affected by its activities. No evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities was found.

The company has a publicly available policy statement which shows it is committed to respecting the health and safety of workers. The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their workers. No evidence that the company discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage was found. No evidence that the company describes how it determines a living wage for the regions where it operates was found. While the company states that it requires its suppliers to pay wages that are sufficient for workers and their families to fulfil their basic needs, it has an opportunity to disclose how it works to support the payment of a living wage by its suppliers. The company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. No evidence that the company describes how it works to support the practices of its suppliers in relation to freedom of association and collective bargaining was found.

While the company has a publicly available tax strategy in its Tax Transparency report, there is no evidence this strategy is found in a formal policy document, approved by the highest governance body.  The company states that it assesses corruption risk as part of our enterprise risk management review process, however, there is no evidence that the company describes the process(es) to identify its bribery and corruption risks and impacts in specific locations or activities covering its own operations.  The company states that suppliers must not be associated with any organised crime, terrorism, corruption, bribery, or fraud, however, there is no evidence that it includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. No evidence that the company has a publicly available policy statement or policy setting out its lobbying and political engagement approach was found. The company specifies that it does not make political contributions.