Copersucar

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 details and outcomes of ecosystem restoration projects in areas affected by its own operations or its suppliers.

GHG emissions
The company discloses reduction in its scope 3 greenhouse gas emissions compared to previous year.

Solid and air pollution
The company discloses the proportion of hazardous waste treated to reduce pollution compared to total waste, the hazardous waste diverted from disposal and the waste directed to disposal.

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

Act ethically
The company has a policy prohibiting bribery and corruption and includes anti-bribery and anti-corruption clauses in its contracts with its direct business relationships. Additionally, it has established a grievance mechanism for stakeholders to rise concerns and file complaints related to instances of bribery and corruption.

Provide and promote decent work
The company has a publicly available policy statement wherein it commits to respect the health and safety of its workers, while also extending this expectation to its business relationships. It discloses quantitative information on the health and safety of its workers and how it monitors the health and safety performance of its business relationships. Furthermore, the company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements and the share of women in its total direct operations workforce for each employee category.

Respect human rights
The company indicates it has a human rights grievance mechanism accessible to all workers and all external stakeholders who may be adversely impacted by the company.

Lobbying
The company has an opportunity disclose a list of trade associations of which it is a member. Additionally, it has an opportunity to disclose a clear and detailed framework for assessing alignment of its trade associations with its sustainability targets and to report (potential) misalignments.

Stakeholder engagement
The company has an opportunity to disclose an overview of the issues raised during its stakeholder engagement activities and its process for engaging with stakeholder groups beyond its materiality assessment.

Sustainability strategy and accountability
The company has an opportunity to disclose group wide targets on key sustainability topics for the most material parts of its value chain and report consistently against all its targets. While the company assigns decision-making and oversight responsibility for its sustainability strategy to senior management, it could assign decision-making and oversight responsibility for its sustainability strategy to the highest governance body. Furthermore, it could link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues and disclose whether its highest governance body has expertise with respect to the company’s most material sustainability topics.

Ecosystem conversion and restoration
The company is not transparent about its efforts to minimize ecosystem conversion and achieve conversion-free supply chains. Additionally, the company does not have specific time-bound targets or a disclosed commitment to achieve conversion-free supply chains or minimize ecosystem conversion. Furthermore, the company lacks a commitment to restore 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 emissions and all of its emission reduction targets need to align with a 1.5-degree trajectory.

Impact and dependencies assessment
The company has taken steps to reduce its environmental footprint, as evidenced by performance indicators such as water consumption and waste generation. It also encourages plants to adopt high standards for social and environmental impacts, and provides an online platform to monitor ESG indicators. However, there is no disclosed evidence that the company specifically assesses its impacts on nature, including biodiversity, within its operations or supply chain. Additionally, the company has not disclosed any assessments of its dependencies on nature either within its own operations or its 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
While the company has disclosed the number of protected areas, it does not disclose species populations in or near its own sites, nor does it reveal the locations within its own operations adjacent to vital biodiversity areas. Similarly, the company does not provide information about the locations of its suppliers in or near important biodiversity areas or disclose species populations within its suppliers’ locations. Furthermore, the company does not disclose the conservation status of species found within its own sites according to national and international lists.

Resource exploitation and circularity performance
The company neither discloses its inputs, such as its material footprint, nor reports quantitatively on its group-wide circularity performance. The company has the potential to disclose its activities aimed at improving soil health or agrobiodiversity in its production or sourcing practices. Additionally, there is an opportunity for the company to disclose a target for enhancing soil health in its production or sourcing practices, along with reporting its progress towards achieving it.

Solid and air pollution
The company does not disclose relevant information related to pollution in its operations or supply chains.

Water
The company does not disclose relevant information related to water, in its operations or supply chains.

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 could describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Furthermore, it has the opportunity to demonstrate ethical practices by disclosing its approach to lobbying and political engagement, clarifying its non-participation in political contributions, and transparently disclosing lobbying expenditures.

Provide and promote decent work
The company has an opportunity to strengthen its commitment to its operations and supply chain workers’ wellbeing by setting a time-bound target for ensuring all workers receive a living wage, describing the living wage determination methodology, and disclosing strategies to support suppliers in paying a living wage. Furthermore, the company could commit to gender equality and women’s empowerment and disclose related targets. It could also disclose the representation of women on the highest governance body and the ratio of the basic salary and remuneration of women to men.

Respect human rights
The company has an opportunity to disclose a policy statement that respects fundamental human rights and the International Labour Organization (ILO) fundamental rights at work in its operations and supply chain. Additionally, the company could describe the process for identifying human rights risks and impacts across all its activities and supply chain, as well as the process for assessing and identifying its salient human right issues. Moreover, the company could establish a global system to address these salient human rights issues by implementing preventive, mitigative, or remedial measures.