BUA Cement

No leading practices were identified in the governance and strategy area.

No leading practices were identified in the ecosystems and biodiversity area.

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

Sustainability strategy and accountability
The company does not disclose its process for identifying and prioritising its most relevant sustainability topics and impacts. The company does not disclose group-wide targets on key sustainability topics for the most material parts of its value chain. The company does not report consistently against all its targets. The company does not disclose having individuals, teams or committees within the company responsible for the implementation of its sustainability strategy. The company does not report whether it assigns decision-making and oversight responsibility for its sustainability strategy to the highest governance body. No evidence was found that the company links 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. 

Stakeholder engagement
The company does not disclose an overview of the issues raised during its stakeholder engagement activities. The company does not disclose its process for engaging with stakeholder groups beyond its materiality assessment. 

Lobbying
The company does not disclose a list of trade associations of which it is a member. 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
The company does not disclose any assessment of its impacts on nature, including biodiversity, within its own operations. 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 some 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
No evidence that the company reduces water withdrawal across the company’s own operations was found. The company does not disclose a time-bound target to reduce water withdrawal across its own operations. The company 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
No evidence that the company is reducing the production of hazardous waste was found. 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 does not report 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
No evidence that the company reduces its scope 1 and 2 greenhouse gas emissions was found. The company does not disclose a time-bound target to reduce its scope 1 and 2 emissions. The company does not report progress against its scope 1 and 2 emissions target. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. No evidence that the company reduces its scope 3 emissions was found. The company does not disclose a time-bound target to reduce its scope 3 emissions.  The company does not report progress against its scope 3 emissions target. No evidence that the company’s scope 3 emissions target is aligned with a 1.5-degree trajectory was found. 

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. 

No evidence that the company describes the process for identifying its human rights risks and impacts in specific locations or activities, covering its own operations was found. No evidence that the company describes its process for assessing its human rights risks and discloses what it considers to be its salient human rights issues was found.  No evidence was found that the company has 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.  No evidence that the company discloses the categories of stakeholders whose human rights have been or may be affected by its activities was found. 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. 

While the company has a publicly available statement regarding respect for the health and safety of workers in its annual report and website, there is no evidence this is a formal policy, approved and signed off by the highest governance body No evidence that the company has a publicly available statement of policy that expects its suppliers to commit to respecting the health and safety of their workers was found. 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. No evidence that the company describes how it works to support the payment of a living wage by its suppliers was found. No evidence that the company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements was found. 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.  

No evidence that the company has a publicly available global tax strategy was found. No evidence that the company describes the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations was found. No evidence that the company includes anti-bribery and anti-corruption clauses in its contracts with business relationships was found. No evidence that the company has a publicly available policy statement or policy setting out its lobbying and political engagement approach was found. While the company has a publicly available statement which specifies that it does not make any donation or gift to any political party in its annual report, the statement in annual report is not considered to be the part of formal policy commitment.