Kernel

Lobbying
Kernel discloses a list of trade associations of which it is a member wherever it operates.

Stakeholder engagement
The company discloses 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 reduces its scope 3 emissions against the previous year.

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations.

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 reports regularly on air quality parameters of emissions of harmful air pollutants.

Water
The company discloses its processes for managing and monitoring discharge water quality. The company reports how much water is withdrawn for its own operations in water-stressed areas. The company demonstrates reducing water withdrawal in its own operations.

Indigenous Peoples’ and land rights
The company is committed to respect Indigenous Peoples’ rights.

Act ethically
The company has a policy prohibiting bribery and corruption and includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. Also, the company discloses a public commitment to protect personal data.

Provide and promote decent work
The company discloses the proportion of its total direct operations workforce for each employee category by age group and covered by collective bargaining agreements.
Concerning health and safety, the company has a publicly available statement committing to respecting the health and safety of workers in its operations and supply chain and discloses how it monitors the health and safety performance of its business relationships.
Lastly, for gender equality, the company discloses the proportion of women in its total direct operations workforce for each employee category and has 37.5% women on the board.

Respect human rights
The company has a publicly available policy statement committing it to respect human rights and the ILO core labour rights in its operations and supply chain. Furthermore, it indicates that it has a human rights grievance mechanism accessible to all workers.

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 during its stakeholder engagement activities.

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. Also, it could link performance criteria in senior executives’ remuneration policies to targets 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
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 1, 2 and 3 greenhouse gas emissions as well as report progress against them. 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
While the company claims to measure its environmental impact, it has an opportunity to disclose the methodology and results of its assessments on impacts on nature, including biodiversity. It also has yet to disclose assessments of its nature-related impacts in its supply chain, as well as its dependencies on nature within its own operations and in 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 its suppliers’ locations within or adjacent to areas important for biodiversity. 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
No evidence was found regarding the company’s efforts to work towards a circular economy or which organisms it exploits. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

Solid and air pollution
The company does not disclose relevant information related to pollution in its operations or supply chains.

Water
The company has an opportunity to further improve water withdrawal by setting a time-bound target and engaging with suppliers. The company does not disclose relevant information on water pollution or rights 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 a process for identifying bribery and corruption but could disclose details of this process. Furthermore, while it has a mechanism to raise concerns, it could clearly disclose if this mechanism is accessible to all stakeholders to raise bribery and corruption concerns and complaints without fear of reprisals.
Concerning lobbying and political engagement, the company has an opportunity to have a policy setting out its approach and specify that it does not make political contributions although it states that it prohibits any donations or provision of material valuables to political candidates, political parties, or party officials. Furthermore, it could disclose its expenditures on lobbying activities and its requirement for third-party lobbyists to comply with its lobbying and political engagement policy.

Provide and promote decent work
Concerning a living wage, while the company states that it pays competitive wage to its employees, it has an opportunity to commit to paying a living wage by setting a time-bound target and disclose how it determines a living wage for the regions where it operates. Additionally, while the company expects its suppliers to pay a minimum living wage, it has an opportunity to describe if a minimum living wage is enough to maintain a decent standard of living for employees of its business relationships and their family and how it works to support the payment.
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 further 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 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 although it conducts supply chain due diligence in general. Furthermore, it could disclose the results of its human rights risk assessment and 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.