CMPC

Stakeholder engagement
The company discloses an overview of the issues raised during its stakeholder engagement activities, as well as its process for engaging with stakeholder groups, including frequency and channels, beyond its materiality assessment.

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 ensure zero conversion, and discloses the proportion of high-risk commodities which are conversion-free.
Futhermore, the company is committed to restoring ecosystems with a time-bound target for its ecosystem restoration activities. It discloses details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers and beyond.

GHG emissions
The company has set time-bound targets to reduce its scope 1, 2 and 3 greenhouse gas emissions as well as report progress against them. Additionally, the company reduces its scope 1,2 and 3 emissions and its targets are aligned with a 1.5-degree trajectory.

Resource exploitation and circularity performance
The company discloses which organisms it directly exploits for commercial uses, including wild animal and plant species.

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

Water
The company demonstrates reducing water withdrawal in its own operations, and reports how much water is withdrawn for its own operations in water-stressed areas. The company regularly reports on water pollution and reports a decrease in water pollution.

Indigenous Peoples’ and land rights
The company is committed to respect Indigenous Peoples’ rights.

Act ethically
The company reports a global tax strategy. Also, it discloses a policy on bribery and corruption and includes anti-bribery and anti-corruption clauses in its contractual agreements with business relationships. Furthermore, it discloses a grievance mechanism allowing stakeholders to raise related concerns and specifies that it does not make political contributions.

Provide and promote decent work
The company discloses a policy commitment to respecting the health and safety of workers for its operations and supply chain. Also, it discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. Additionally, the company discloses the proportion of its total direct operations workforce for each employee category by age group, disability and nationality, and that of women in its total direct operations workforce for each employee category.
Furthermore, it discloses a target to increase the number of women and the number of women in leadership positions in the organization by 50% by 2025 and has 33.33% women on the board.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights and a human rights grievance mechanism accessible to all workers and 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.

Sustainability strategy and accountability
While the company discloses some sustainability objectives/targets including social inclusion, climate and biodiversity, it has an opportunity to establish group-wide targets for the most material parts of its value chain. Furthermore, the company could link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Lastly, it could improve its transparency 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 disclose activities to achieve conversion-free supply chains, and it does not have time-bound targets to achieve conversion-free supply chains.

Impact and dependencies assessment
The company has an opportunity to disclose assessments of its impacts on nature, including biodiversity, within its own operations and in its supply chain. It also has the opportunity to disclose 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 does not disclose relevant information related to pollution in its operations or supply chains.

Water
The company has an opportunity to disclose a time-bound target to reduce water withdrawal across its own operations and reports progress against the target. The company has an opportunity to engage with suppliers to reduce water withdrawal. The company does not disclose targets to reduce water pollution and its processes for managing and monitoring discharge water quality. 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.

Indigenous Peoples’ and land rights
The company does not disclose its processes to identify and recognize the rights of Indigenous Peoples when activities in its own operations may impact their rights or describes how it obtains Indigenous Peoples’ free, prior and informed consent.

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 disclose its processes for identifying and addressing bribery and corruption. It also has an opportunity to describe its approach to lobbying and political engagement in a public policy document its expenditures on lobbying activities. Furthermore, the company could disclose 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 provide evidence of how it monitors its suppliers’ performance on health and safety standards and disclose quantitative information on health and safety of its workers.
Additionally, the company could disclose a time-bound target for paying all workers a living wage or state that it has achieved paying all workers a living wage. It could also describe how it determines a living wage for the regions where it operates and how it works to support its suppliers in paying a living wage.
Furthermore, the company could commit to gender equality and women’s empowerment and disclose the ratio of the basic salary and remuneration of women to men.

Respect human rights
The company has a publicly available policy statement committing it to respect specific workers’ rights in its operations and supply chain but has an opportunity to reference all the ILO fundamental rights at work.
Additionally, although the company states that it conducts context analysis covering human rights, it could describe a comprehensive process for assessing and identifying human rights risks and impacts across all its activities and supply chain, and its salient human rights issues. It could specify what it considers to be salient human rights issues, how relevant factors are considered such as geographical, economic and social factors, and how it acts to prevent, mitigate or remediate its salient human rights issues through a global system.