Colruyt

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.

Ecosystem conversion and restoration
The company discloses some activities to minimise ecosystem conversion, and discloses the proportion of high-risk commodities which are conversion-free.

GHG emissions
The company has a time-bound target to reduce its scope 1 and 2 emissions and discloses all categories of its scope 3 emissions.

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 partakes in activities related to plastic use reduction and transitioning towards sustainable packaging.

Water
The company demonstrates reducing water withdrawal in its own operations as well as qualitative evidence of reducing water pollution.

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

Provide and promote decent work
The company discloses how it monitors the health and safety performance of its business relationships and the proportion of its total direct operations workforce covered by collective bargaining agreements. The company also discloses the proportion of women in its total direct operations workforce for each employee category and that the percentage of women on the board is 37.5%.

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 by each stakeholder group during its stakeholder engagement activities and to describe its process, including frequency and channels, for engaging with stakeholder groups beyond materiality assessment.

Sustainability strategy and accountability
The company discloses some sustainability objectives/targets including climate and water. However, there is an opportunity to establish group-wide targets for the most material parts of its value chain and report consistently against all its targets. Furthermore, 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 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 a commitment to minimise ecosystem conversion or to ensure zero conversion, nor does it have time-bound targets to achieve conversion-free supply chains. The company does not disclose activities to achieve conversion-free supply chains. 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 progress against all its scope 1, 2 and 3 targets. 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 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 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 further reduce water withdrawal by setting targets and engaging with suppliers. It has an opportunity to disclose water use in water-stressed areas and water pollution metrics. 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 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 has an opportunity to disclose a publicly available policy statement prohibiting bribery and corruption and a process for identifying bribery and corruption but could disclose details of this process. It also has an opportunity to include anti-bribery and anti-corruption clauses in its contracts with business relationships and disclose a confidential and anonymous mechanism accessible to all stakeholders to raise bribery and corruption concerns and complaints without fear of reprisals. Additionally, the company could have a policy setting out its lobbying and political engagement approach and disclose a publicly available policy statement that specifies that it does not make political contributions. It could also 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
While the company states that it respects the health and safety of workers and expects its business relationships to commit to respecting the health and safety of their workers, it could formalise these commitments in a public policy document. The company also 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 disclose how it works to support the payment of a living wage by its suppliers. Additionally, it could disclose a public commitment to gender equality and women’s empowerment and time-bound targets on gender equality and women’s empowerment. 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 a publicly available statement committing it to respect human rights but has an opportunity to place it in a formal policy document. It also has a publicly available policy statement committing it to respect specific workers’ rights but could reference all ILO fundamental rights at work. Furthermore, it discloses statements expecting its suppliers to respect the ILO’s fundamental rights at work; however, it has an opportunity to place them in a formal policy document. Regarding human rights due diligence, it has an opportunity to disclose how it identifies human rights risks and impacts in its operations and supply chain, as well as the process for assessing and identifying what it considers to be its salient human rights issues. The company could also disclose the results of its human rights risk assessment and a global system to act on, prevent or mitigate its salient human rights issues.