ED&F Man

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.

GHG emissions
The company reduces its scope 1 and 2 greenhouse gas emissions.

Resource exploitation and circularity performance
The company transparently shares its efforts to enhance soil health and agrobiodiversity within its production and sourcing practices.

Indigenous Peoples’ and land rights
The company requires its business relationships to identify and recognise affected Indigenous Peoples and to obtain their free, prior and informed consent regarding whether and how to carry out projects.

Act ethically
The company ensures transparency across various aspects of its operations. It discloses a privacy statement regarding the use of personal data, underlining its commitment to data protection. Additionally, the company shares its global tax strategy, overseen by the Group’s Chief Financial Officer and approved by the main Board.
Furthermore, the company maintains a policy that strictly prohibits bribery and corruption, and enforces a supplier code of conduct that bars bribery and corruption. It also emphasizes its commitment by reserving the right to ensure compliance, whether through its internal processes or independent third-party verification, reaffirming its dedication to responsible business practices.

Provide and promote decent work
The company has a publicly available policy statement that outlines its expectation for business relationships to prioritize the health and safety of their workers. It also has a publicly available commitment to ensuring the well-being of workers in terms of health and safety.

Respect human rights
The company has a policy statement that commits to respecting human rights. It also has a publicly available policy statement which expects suppliers to respect the ILO core labour rights.

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
The company could improve its performance by disclosing its sustainability strategy with nature-related targets. Also, it has an opportunity to link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Furthermore, 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 lacks transparency regarding its efforts to establish conversion-free supply chains, as it does not disclose its activities in this regard. Additionally, the company does not set any time-bound targets to achieve conversion-free supply chains. Furthermore, there is a lack of commitment from the company to ensure zero conversion. Moreover, the company does not demonstrate a commitment towards restoring ecosystems. Lastly, the company does not provide information about the specific details and outcomes of ecosystem restoration projects in areas impacted by its operations or those of its suppliers.

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 emissions and all of its scope 1,2 and 3 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 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 describe its process for identifying bribery and corruption risks and impacts, specifically in relation to its own operations and activities in specific locations. While the company provides an email address for employees to report concerns about bribery and corruption, it is unclear if this channel is accessible to all stakeholders.
Additionally, the company has the opportunity to establish a policy that outlines its approach to lobbying and political engagement. The company currently states that political donations require written approval from the Group Legal department. However, it could further clarify whether such donations are only made under exceptional circumstances and the specific criteria for approving them.
Furthermore, the company could disclose its expenditures on lobbying activities as part of its transparency efforts. It could also require third-party lobbyists to adhere to its lobbying and political engagement policy, thus ensuring consistency in their practices.

Provide and promote decent work
The company currently pays its employees minimum wage, but it could demonstrate commitment to fair wages by setting a specific target for achieving a living wage. It would also benefit from disclosing how it determines a living wage within its operational regions.
Moreover, while supplier wage expectations are in place, the company could fortify its stance by mandating a living wage requirement and disclosing associated support measures. It also has an opportunity to reveal its supplier health and safety monitoring process.
Furthermore, the company could solidify its support for gender equality and women’s empowerment by translating these statements into a dedicated public policy. Alongside this, revealing specific, time-bound targets for gender equality and women’s empowerment would be constructive. Currently, women comprise 25% of the leadership team, a percentage that could be further elevated. Disclosing the ratio of women’s basic salary and overall remuneration to that of men in its direct operations workforce would bolster transparency.

Respect human rights
The company states that it allows freedom of association and recognise the right to collective bargaining. However, it has an opportunity to use stronger language to turn the statement into a formal commitment. Additionally, the company could outline the specific process it employs to identify human rights risks and impacts in particular locations or activities, encompassing both its own operations and its supply chain. Furthermore, it could elaborate on its process for assessing and determining its salient human rights issues. Lastly, the company could disclose a global system aimed at addressing, preventing, or mitigating its salient human rights issues.