Grupo Nutresa

No leading practices were identified in the governance and strategy area.

GHG emissions
The company has set time-bound targets to reduce its scope 1 and 2 emissions as well as reports progress against them.

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 demonstrates commitment, has policies and partakes in some activities related to plastic use reduction and transitioning towards sustainable packaging. It also discloses related quantitative data. Additionally, the company reports regularly on air quality parameters of emissions of harmful air pollutants.

Water
The company has a commitment to respect the right to water.

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

Act ethically
The company discloses its global tax strategy, with the board of directors having responsibility for it. Furthermore, the company has a policy that prohibits bribery and corruption, and includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. Additionally, the company has a grievance mechanism in place for stakeholders to raise concerns and complaints regarding these aspects.

Provide and promote decent work
The company has a publicly available policy statement that commits to respecting the health and safety of workers. Additionally, the company expects its business relationships to adhere to the same standards. They also disclose the proportion of their total direct operations workforce that is covered by collective bargaining agreements. Furthermore, the company publicly pledges to promote gender equality and empower women.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights, as well as to respect the ILO core labour rights.The company indicates it has a human rights grievance mechanism accessible to all workers as well as to external stakeholders who may be adversely impacted by the company.

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
While the company states that it has a materiality assessment, it could further disclose its process for identifying and prioritising its most relevant sustainability topics and impacts. This should include how external stakeholders are involved in the process. Also, 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. Additionally, while the company reports consistently against some targets including climate, it has an opportunity to report consistently against all its targets. Furthermore, although the company discloses a remuneration policy related to sustainability, it could link this policy to improvement in nature-related objectives and social issues. Lastly, while the company states that the board of directors has expertise in nutrition, it could disclose whether its highest governance body has expertise with respect to the company’s most material sustainability topics including climate, water, soil health, social inclusion, ecosystem conversion and biodiversity.

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 them. Crucially, all its scope 1, 2 and 3 targets need to align with a 1.5-degree trajectory.

Impact and dependencies assessment
While the company has formulated work and biodiversity action plans focused on 16 prioritized commodities, it has an opportunity to assess and disclose its impacts on nature, including biodiversity, within its own operations and its upstream business relationships. The company also has the chance to evaluate and disclose its dependencies on nature both in its own operations and in its 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 reveals the count of its production plants within protected areas of high biodiversity, there are opportunities for heightened transparency. Specifically, providing details on species populations near its own operations, naming the exact locations and biodiversity-significant areas of its production plants, disclosing supplier locations near essential biodiversity zones, specifying species populations around supplier sites, and denoting the conservation status of species in its locales based on national and international lists would bolster clarity and commitment.

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 withdrawal or water pollution in its operations or supply chains. It has the opportunity to make a public commitment to rights to water.

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. The company has a publicly available policy stating its approach on political contributions. However, it has an opportunity to have a policy setting out its lobbying and political engagement approach more broadly.

Provide and promote decent work
The company could share how it monitors the health and safety performance of its suppliers. It also has an opportunity to set and disclose a time-bound target to pay all worker a living wage, and support the payment of living wages by its suppliers. In terms of gender equality, the company has an opportunity to disclose time-bound targets and increase the representation of women on the board. Additionally, the company could disclose 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 expects its suppliers to respect specific workers’ rights but has an opportunity to reference all the ILO fundamental rights at work, including the right of collective bargaining and the right not to be subject to forced labour. 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. The company could describe its process for assessing and identifying what it considers to be its salient human rights issues, as well as its global system to act on, prevent or mitigate its salient human rights issues.