Eastman Chemical

Stakeholder engagement
The company discloses how often and through which channels it engages with various stakeholder groups.

Water
The company engages with suppliers to reduce water withdrawal. The company discloses 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 has targets to reduce total amounts of hazardous waste and reports progress against them. The company has time-bound targets to reduce air pollutants across the most material parts of its value chain, and reports regularly against these targets.

Safe, healthy, clean 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 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 could be found in the public domain. The company reports consistently against all its targets. No evidence was found that the company links performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. The company does not disclose whether its highest governance body has expertise regarding nature-related topics.

Stakeholder engagement
The company does not disclose an overview of the issues raised during its stakeholder engagement activities.

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.

Impact and dependencies assessment
The company has not holistically assessed its impacts or how it depends on nature, including biodiversity. It has an opportunity to start such an assessment across its value chains, focused on quantification of its impacts or dependencies.

Key areas and species
The company does not disclose the locations that are in or adjacent to areas important for biodiversity within its own operations.

Ecosystem conversion and restoration
The company does not disclose a commitment to ensure zero conversion, nor activities to achieve conversion-free supply chains. The company does not disclose time-bound targets to achieve conversion-free supply chains. The company does not disclose a commitment to minimise ecosystem conversion, nor activities to minimize ecosystem conversion. While the company commits to undertaking one restoration programme a year, it is unclear whether these restoration projects are addressing the restoration of land converted due to the company’s operations. The company 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. The company does not disclose efforts to improve soil health. The company discloses its key inputs, including its material footprint, but has an opportunity to provides a full list of raw material with their weight or volume for each.

Water
The company demonstrates it is reducing water withdrawal in its own operations. While the company has a target to increase water assessment, it does not disclose a goal to reduce water withdrawal. The company reports how much water is withdrawn for its own operations in water-stressed areas. The company reports a decrease in water pollution. The company discloses its processes for managing and monitoring discharge water quality. The company does not regularly report on water pollution metrics. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water.

Solid and air pollution
No evidence that the company reduces the production of hazardous substances was found. The company does not disclose a commitment to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. No evidence that the company is reducing the production of hazardous waste was found. No evidence that the company reduces plastic use and waste in its own operations was found. 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.

GHG emissions
The company is reducing its scope 1 and 2 greenhouse gas emissions, has a time-bound target to reduce its scope 1 and 2 emissions, and reports progress against it. However, no evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. No evidence that the company reduces its scope 3 emissions was found. The company does not disclose a time-bound target to reduce its scope 3 emissions.

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

Safe, healthy, clean environment
No evidence that the company tracks its actual or potential negative impacts on the health of local communities was found. The company is not committed to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respecting Indigenous Peoples’ rights or land rights of local communities.

The company has an opportunity to describe a comprehensive process for identifying its human rights risks and impacts across all its activities, especially through its business relationships. The company has an opportunity to describe a process for assessing the human rights risks it has identified and to disclose what it considers to be its salient human rights issues. A description of this process would include how relevant factors are considered, such as geographical, economic and social factors. No evidence was found that the company has a global system to act on its salient human rights issues. The company has an opportunity to disclose the stakeholders it engages with on human rights risks.

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 has an opportunity to disclose the coverage of collective bargaining agreements. The company has an opportunity to describe 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. The company describes that it conducts an annual risk assessment of 100% of its businesses, which includes risks relating to corruption. However, there is no evidence that the company describes the process(es) to identify 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. The company does not disclose its approach to lobbying and political engagement in a public policy document.