DMK

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.

GHG emissions
The company has set time-bound targets to reduce its scope 1, 2 and 3 greenhouse gas 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. The company shows evidence of decreasing water pollution. The company requires access to water and sanitation, including refraining from negatively affecting access to safe water, to be included in contractual arrangements with its business relationships.

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 direct business relationships.

Provide and promote decent work
The company has a publicly available policy statement in which it commits to respecting the health and safety of workers and expects its business relationships to do so. Additionally, it discloses how it monitors the health and safety performance of its business relationships. Furthermore, it discloses the proportion of its total direct operations workforce covered by collective bargaining agreements i.e. 98.7 %. Lastly, the company discloses the proportion of women in its total direct operations workforce for each employee category.

Respect human rights
The company has a publicly available policy statement that commits it to respect human rights and expects its suppliers to respect the ILO core labour rights. Furthermore, the company has implemented a human rights grievance mechanism that is accessible to all workers.

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. 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. Also, while the company states it has departments dealing with sustainability autonomously, it has an opportunity to disclose having persons, teams or committees who are responsible for the implementation of its sustainability strategy and 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. 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 ensure zero conversion, nor does it have time-bound targets. While the company discloses some evidence of addressing conversion, this does not guarantee DCF-aligned practices.

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 report progress against its scope 1, 2 and 3 emission reduction 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
While the company has begun efforts to record and promote species diversity, it still has an opportunity to disclose species existing in or adjacent to its own sites, the species populations near its suppliers’ locations, and their status on national and international conservation lists. Moreover, unveiling the locations, both within its operations and among its suppliers, that lie near crucial biodiversity areas would further enhance transparency.

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
While the company describes its activities to reduce plastic use and transition towards sustainable packaging, it has an opportunity to disclose the associated quantitative data.

Water
The company has an opportunity to disclose further efforts on water withdrawal, including setting targets, working with suppliers, and disclosing on withdrawals from water-stressed areas. The company could also disclose relevant information on water pollution.

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. Additionally, while the company has a mechanism for stakeholders to raise bribery and corruption concerns, it is unclear if this mechanism is accessible to all stakeholders and if complainants have the option to identify themselves or remain anonymous.
Furthermore, the company could disclose a policy setting out its lobbying and political engagement approach. The company could also disclose that it does not make any political contributions. Moreover, the company could 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
The company has an opportunity to disclose a time-bound target for paying all workers a living wage and disclose how it determines a living wage for the regions where it operates. Additionally, it could disclose how it works to support the payment of a living wage by its suppliers. Furthermore, while the company has a statement on gender equality and women’s empowerment, it has an opportunity to translate the latter in a public policy document. Also, it could disclose time-bound targets on gender equality and women’s empowerment.
Currently, the company has 17% women on its supervisory board. It could improve this number and increase it to at least 30% women. Moreover, the company has an opportunity to 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 but has an opportunity to reference all the ILO fundamental rights at work. Furthermore, the company could describe the process for identifying its human rights risks and impacts in specific locations or activities, covering its own operations and supply chain. Additionally, it could describe its process for assessing and identifying what it considers to be its salient human rights issues and disclose a global system to act on, prevent or mitigate its salient human rights issues. Moreover, the company could disclose the results of its human rights risk assessment.