Implats

Sustainability strategy and accountability
Implats 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. The company reports consistently against all its set targets.

Stakeholder engagement
Implats discloses an overview of the issues raised during its stakeholder engagement activities. The company discloses how often and through which channels it engages with various stakeholder groups. The company discloses how its stakeholder engagement activities impact its sustainability strategy. The company’s stakeholder engagement covers nature, including biodiversity, and social issues.

Resource exploitation and circularity
Implats discloses its inputs, including its material footprint.

Water
Implats has a time-bound target to reduce water withdrawal in its own operations and reports progress against the target.

Invasive species
Implats identifies the activities that could lead to the introduction of invasive species in its own operations.

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

Sustainability strategy and accountability
The company does not disclose group-wide targets on key sustainability topics for the most material parts of its value chain. Although the company discloses its ESG metrics in its remuneration policy, no details and evidence that these ESG targets and objectives cover nature (including biodiversity), and social issues could be found. Although the company mentions its highest governance body having skills in environmental management, it is unclear what expertise and experiences related to the company’s most material pressures on nature do these members possess.

Lobbying
While the company discloses some trade associations of which it is a member, this is not a complete list covering all geographies. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies.

Impact and dependencies assessment
Sufficient evidence that the company assesses its impacts on nature, including biodiversity within its own operations could not be found. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. The company does not disclose any assessment of its dependencies on nature within its own operations. The company does not disclose any assessment of dependencies on nature of its upstream business relationships.

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations. The company does not disclose the locations of its suppliers that are in or adjacent to areas important for biodiversity. The company does not disclose species populations existing in or adjacent to its own locations. The company does not disclose species populations existing in or adjacent to the locations of its suppliers. The company has reported they will report on GRI 304-4 (IUCN Red List species and national conservation list species with habitats in areas affected by operations) more fully once their GRI Standards process is embedded.

Ecosystem conversion and restoration
The company does not disclose a commitment to ensure zero conversion. The company does not disclose 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. The company does not disclose activities to minimise ecosystem conversion. The company does not disclose a commitment to restore ecosystems. The company discloses 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 discloses activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company does not disclose a target to improve soil health in its production or sourcing practices.

Water
The company has reported an increase in its water consumption from FY 2020 to FY 2021. The company does not report how much water is withdrawn for its own operations in water-stressed areas. The company does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution. The company has reported that they continue to improve the consistency of our water accounting practices across the group, including the recording of water discharges. They further report that water quality monitoring and management is undertaken at all operations in line with the relevant requirements. However, they do not sufficiently describe the monitoring and management process. The company does not regularly report on water pollution. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. The company does not disclose 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
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. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
The company has reported a quantitative increase in scope 1 and 2 emissions. The company has a time-bound target to reduce its scope 1 and 2 emissions. The company does not report progress against its scope 1 and 2 emissions target. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. The company has reported an increase in its scope 3 emissions each year from 2017 to 2020. They do not disclose the data for 2021 and give following explanation for the same: “In progress, to be reported as part of Implats 2022 CDP submission”. The company does not disclose a time-bound target to reduce its scope 3 emissions.  The company does not report progress against its scope 3 emissions target. No evidence that the company’s scope 3 emissions target is aligned with a 1.5-degree trajectory was found.

Invasive species
No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its value chain.

Safe, clean, healthy and sustainable environment
The company does not disclose a commitment to respecting local communities’ right to a safe, clean, healthy and sustainable 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
While the company reports on it engages with Indigenous Peoples, no evidence of a commitment to respect Indigenous Peoples’ rights could be found. Although the company has shown some engagement with local Indigenous communities, there is no evidence that the company discloses its processes to identify and recognise the rights of Indigenous Peoples.   The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights, as set out in the relevant part(s) of the VGGTs or the IFC Performance Standards. No evidence was found that the company requires its business relationships to have a process to identify legitimate tenure rightsholders, paying particular attention to vulnerable or marginalised tenure rightsholders, and to negotiate with them to provide adequate compensation.

While the company indicates that it will conduct human rights due diligence by 2022, it has an opportunity to describe the process for identifying its human rights risks and impacts in specific locations or activities, covering its own operations. The company indicates that it carries out enterprise risk management to assess and identify the risk related to ESG issues. It also describes the enterprise risk management process; however, the enterprise risk management is not sufficient for human rights risk assessment process. Also, it does not report what it considers to be its salient human rights issues. There is no evidence that the company publicly discloses the results of its assessments, which may be aggregated across its operations and locations. No evidence was found that the company has a global system in place to act on, prevent or mitigate its salient human rights issues.  No evidence that the company provides an example of the conclusions reached and actions taken or to be taken on at least one of its salient human rights issues as a result of assessment processes was found.  While the company discloses the categories of stakeholders it engages with generally on sustainability issues, it is not clear if these stakeholders are those whose human rights have been or may be affected by its activities. No evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities was found.

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. No evidence that the company discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage was found. No evidence that the company describes how it determines a living wage for the regions where it operates was found. No evidence that the company describes how it works to support the payment of a living wage by its suppliers was found. The company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. While the company states that it expects its suppliers to recognize collective bargaining agreement, it has an opportunity to describe how it works to support the practices of its suppliers in relation to those.

The company discloses a global tax strategy. No evidence that the company describes the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations was found. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. No evidence that the company has a publicly available policy statement or policy setting out its lobbying and political engagement approach was found. The company specifies that it does not make political contributions.