CIL

Lobbying
The company discloses a list of trade associations of which it is a member for all geographies.

Stakeholder engagement
The company discloses an overview of the issues raised in stakeholder engagement activities, as well as its engagement process.

Ecosystem conversion and restoration
The company discloses details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers. Also, it discloses that it has set a plantation target of 6,800 hectares over a five-year period from FY 21-22 to FY 25-26, demonstrating its commitment to sustainable land reclamation and environmental stewardship.

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations.

Resource exploitation and circularity performance
The company discloses activities to improve soil health or agrobiodiversity in its production or sourcing practices.

Solid and air pollution
The company reports regularly on air quality parameters of emissions of harmful air pollutants.

Water
The company discloses that it is not dependent on water-stressed areas. The company reports a decrease in water pollution and discloses its processes for managing and monitoring discharge water quality.

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

Act ethically
The company enforces a zero-tolerance policy towards bribery and corruption, clearly outlined in its publicly available policy statement. This policy strictly prohibits all forms of bribery and corruption and states that stringent actions will be taken against employees, associates, vendors, customers, or any other stakeholders found engaging in such activities.

Provide and promote decent work
No leading practices were identified in the core social indicators area.

Lobbying
The company has an opportunity to disclose a clear and detailed framework for assessing alignment of its trade associations with its sustainability targets, as well as potential misalignments between the lobbying activities of its trade associations and its sustainability targets.

Sustainability strategy and accountability
While the company describes its process to determine material topics, it is not clear whether it undergoes double materiality. It has an opportunity to set baseline years for its targets. No evidence found that the company provides evidence linking performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature (including biodiversity) and social issues, or that its highest governance body has expertise on the company’s most material pressures on nature.

Ecosystem conversion and restoration
The company lacks a commitment to ensuring zero conversion and does not disclose activities aimed at achieving conversion-free supply chains. It also does not set time-bound targets for these supply chains or disclose a commitment to minimizing ecosystem conversion, nor does it disclose activities to minimize ecosystem conversion. Additionally, the company has not made a commitment to restoring ecosystems.

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

Impact and dependencies assessment
The company has not holistically assessed its impacts or how it depends on nature, including biodiversity. It has an opportunity to start such an assessment across its value chains, focused on quantification of its impacts or dependencies.

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 does not disclose the locations of its suppliers that are in or adjacent to areas important for biodiversity or disclose species populations existing in or adjacent to its own locations, or its suppliers. The company also does not disclose the status according to national and international conservation lists of species identified in its own locations.

Resource exploitation and circularity performance
No evidence was found regarding the company’s efforts to work towards a circular economy or which organisms it exploits. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

Solid and air pollution
Whilst the company states that it is committed to reducing and effectively managing hazardous waste, it does not disclose actions it is taking to achieve this. The company has an opportunity to disclose quantitative evidence regarding plastic use reduction and use of sustainable packaging. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

Water
The company reports an increase in water use. Additionally, it does not provide a time-bound target to reduce water withdrawal, nor engages with suppliers to reduce water withdrawal. The company does not regularly report on water pollution metrics, nor targets to reduce water pollution. The company has an opportunity to publicly commit to the right to water and to provide its processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations.

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 mandates risk-based due diligence but does not provide processes for identifying bribery and corruption risks. It lacks clear policy statements on political engagement. The company has an opportunity to formalise its approach to lobbying and ensure that its grievance mechanisms are accessible to all stakeholders.

Provide and promote decent work
Despite prioritising employee health and safety, the company lacks a formal policy statement and detailed monitoring of business relationship compliance. It reports various injury and safety metrics but does not include total hours worked. There is adherence to minimum wage standards but no disclosure confirming these as living wages, nor is there a detailed strategy for ensuring living wages across operations and supply chains. It supports women’s empowerment through specific initiatives but lacks a formal commitment to gender equality and empowerment, with only 10% female board representation. The company has an opportunity to establish a formal health and safety policy, clarify and support living wage standards, and enhance commitments and disclosures regarding gender equality.

Respect human rights
The company expresses a commitment to promoting human rights and inclusivity in its annual report but lacks a formal, approved policy on human rights. It identifies material issues through a materiality assessment, yet this does not adequately cover human rights risk assessments. Moreover, the company does not provide details on how it identifies human rights risks across its operations and in its relationships with business partners. There is an opportunity for the company to solidify its commitment through a formal policy and to describe its processes for human rights risk identification and management, ensuring a comprehensive and systematic approach across all areas of operation.