CRH

Sustainability strategy and accountability
The company provides evidence of linking performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues.

Stakeholder engagement
The company discloses how often and through which channels it engages with various stakeholder groups. This stakeholder engagement covers nature, in

Lobbying
The company discloses a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies.

Ecosystem conversion and restoration
The company has a restoration plan for all relevant locations as of 2021, which includes restoring biodiversity and ecosystems to pre-operation levels where appropriate.

Resource exploitation and circularity
The company discloses its inputs, including its material footprint.

Solid and air pollution
The company reports some activities to reduce plastic use and waste in its own operations.

GHG emissions
The company’s scope 1 and 2 emissions reduction target is aligned with a 1.5-degree trajectory.

Safe, clean, healthy and sustainable environment
The company is committed to respecting local communities’ right to a safe, clean, healthy and sustainable environment.

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. While the company discloses some sustainability targets, no evidence was found that the company has group-wide targets on key sustainability topics for the most material parts of its value chain based on the SBTN Sectoral Materiality Tool. The company reports consistently against all its targets. The company does not disclose whether its highest governance body has expertise regarding nature-related topics.

Lobbying
The company discloses a list of trade associations of which it is a member wherever it operates. While the company reports on the different standards of trade associations assessed, it only assesses a few selected industry associations and does not provide sufficient details on misalignments.

Impact and dependencies assessment
The company does not disclose any assessment of its impacts on nature, including biodiversity, within its own operations or its supply chain. Nor does it disclose any assessment of its dependencies on nature within its own operations or its supply chain.

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations but 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 or those 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 have a commitment to ensure zero conversion. The company does not disclose activities to achieve conversion-free supply chains and does not have time-bound targets to achieve conversion-free supply chains. The company does not disclose a commitment to minimise ecosystem conversion, nor does it disclose activities to minimise ecosystem conversion. While it is committed to restoring ecosystems, it does not disclose 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 report quantitatively on its group-wide circularity performance, nor does it disclose efforts to improve soil health.

Water
No quantitative evidence was found of reductions in water withdrawal across the company’s own operations. The company does not disclose a time-bound target to reduce water withdrawal across its own operations. The company reports how much water is withdrawn for its own operations in water-stressed areas, but it does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution, nor its processes for managing and monitoring discharge water quality. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water, nor 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
The company is reducing the production of hazardous waste but is not reducing plastic use and waste in its own operations. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company reports regularly on air quality parameters of emissions of harmful air pollutants. However, it does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
The company shows increases in its scope 1 and 2 greenhouse gas emissions. While the company has a time-bound target to reduce its scope 1 and 2 emissions, it does not report progress against it. The company is not reducing its scope 3 emissions and does not disclose a time-bound reduction target.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive species in its own operations.

The company describes the process for identifying its human rights risks and impacts in specific locations or activities covering its own operations. There is 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. The company publicly discloses the results of its human rights risk assessments, which are aggregated across its operations and locations. While the company discloses that it conducts routine human rights risk assessments and that it remediates in locations with the highest risk, no evidence was found that it has a global system to act on all its salient human rights issues. The company provides a case study describing how it has acted on a salient human rights risk issue. The company discloses categories of stakeholders whose human rights have been or may be affected by its activities. There is no evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities.

The company has a publicly available policy statement which shows it is committed to respecting the health and safety of workers.  The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their workers. The company 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. The company has an opportunity to describe how it determines a living wage for the regions where it operates. The company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. There is 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.

The company discloses a global tax strategy. There is 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. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. There is no evidence that the company has a publicly available policy statement or policy setting out its lobbying and political engagement approach, and the company provides contradictory statements about political donations in different policies and reports.