E-Mart

Stakeholder engagement
The company discloses an overview of the issues raised during its stakeholder engagement activities and the channels it uses to engage with its stakeholder groups.

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.

GHG emissions
The company has a time-bound target to reduce its scope 1 and 2 emissions.

Solid and air pollution
The company exhibits a strong commitment to reducing plastic usage and transitioning towards sustainable packaging. This is evident through its policies and participation in activities aimed at achieving this goal. Furthermore, the company is transparent in its disclosure of quantitative data regarding plastic usage reduction and the implementation of sustainable packaging.

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

Act ethically
The company has a grievance mechanism for stakeholders to raise concerns and complaints regarding bribery and corruption.

Provide and promote decent work
The company publicly states that workers shall not be required to work more than 48 hours in a regular work week or 60 hours including overtime.

Respect human rights
The company indicates it has a human rights grievance mechanism accessible to all workers and 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.

Sustainability strategy and accountability
While the company discloses some sustainability objectives/targets including climate, it has 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
No evidence was found regarding the company’s efforts to avoid ecosystem conversion, including deforestation, or promote restoration. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

GHG emissions
The company should set time-bound targets to reduce its scope 3 greenhouse gas emissions as well as report progress against all of 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 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 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 has an opportunity to disclose a publicly available policy statement prohibiting bribery and corruption, and to include anti-bribery and anti-corruption clauses in its contracts with business relationships. Furthermore, it could describe the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations. Additionally, the company has an opportunity to have a policy setting out its lobbying and political engagement approach and specifying that it does not make political contributions. Moreover, it could disclose its expenditures on lobbying activities.

Provide and promote decent work
The company has an opportunity to disclose a policy statement committing to respect the health and safety of workers, and extends the same commitment to its suppliers. Moreover, it could disclose how it monitors the health and safety performance of its suppliers.
Additionally, 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. Furthermore, it could disclose how it determines a living wage for the regions where it operates and how it works to support the payment of a living wage by its suppliers.
In terms of gender equality and women’s empowerment, the company has an opportunity to disclose a public commitment along with time-bound targets. It could also disclose that it has at least 30% women on the board and 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 an opportunity to disclose a policy statement committing it to respect human rights. Currently, the company has a publicly available policy statement committing it to respect specific workers’ rights, but it could reference all the ILO fundamental rights at work. Similarly, while it expects its suppliers to respect specific workers’ rights, it could reference all the ILO fundamental rights at work.
Moreover, the company has an opportunity to describe the process for identifying its human rights risks and impacts in specific locations or activities, covering its own operations and its supply chain. Furthermore, it could disclose its process for assessing and identifying what it considers to be its salient human rights issues. Lastly, the company has an opportunity to disclose a global system to act on, prevent or mitigate its salient human rights issues.