Natura & Co

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts in relation to its sustainability strategy, shows evidence of linking executive’s compensation to sustainability targets, and provides evidence that its highest governance body has expertise with respect to the company’s most material pressures on nature, including biodiversity and key social issues.

Ecosystem conversion and restoration
The company has a commitment to ensure zero conversion for palm oil, soya, ethanol, mica, cotton, and paper. The company discloses some activities to achieve conversion-free supply chains.

GHG emissions
The company reduces its scope 1, 2, and 3 greenhouse gas emissions. The company has a time-bound target to reduce its scope 1, 2, and 3 emissions, which are aligned with a 1.5-degree trajectory. The company reports progress against these scope 1 and 2 targets.

Resource exploitation and circularity performance
The company discloses materials used in production and packaging and recycled input materials used, as well as total energy consumed including fuels from non-renewable sources and renewable sources. However, the disclosure of its inputs is limited to its packaging materials, providing the company with an opportunity to improve disclosure in this area.

Solid and air pollution
The company discloses quantitative data with regards to plastic use reduction and use of sustainable packaging. The company has set targets regarding increasing the proportion of recycled material in its packaging, and reports against it. The company reports on metrics of recycled products in its plastic use.

Indigenous Peoples’ and land rights
The company expects its suppliers to acquire land and real estate with the free, prior and informed consent of all communities, when applicable, and to respect the rights of indigenous people to maintain traditional access to land and resources.

Act ethically
The company has a publicly stated policy prohibiting bribery and corruption, committing to compliance with international laws including the Brazilian Clean Company Act, the U.S. Foreign Corrupt Practices Act, and the UK Bribery Act. It maintains a zero-tolerance stance towards corruption and states that violations in the supplier code of conduct could result in termination of business relationships. Furthermore, the company provides a website and a 24/7 anonymous hotline operated by an independent third party, available in 23 languages for stakeholders to report bribery and corruption concerns without fear of reprisals. Retaliation against reporters is strictly prohibited.

Provide and promote decent work
The company maintains a policy requiring its business relationships to respect worker health and safety, enforcing measures such as health, fire, and safety training, adequate personal protection equipment, and access to clean facilities. It reports that 99% of its associates receive a living wage, with a target to extend this to all associates in over 100 countries by 2023. Furthermore, the company adheres to the living wage parameters set by the Wage Indicator Foundation. As a signatory of the Women’s Empowerment Principles (WEPs) since March 2021, it targets a 50% female representation on its board/senior team by 2023, currently at 33.33%.

Respect human rights
Natura &Co is committed to respecting human rights as outlined in the International Bill of Human Rights and the ILO Declarations, a commitment formalised in its policy documents and endorsed by its highest governance body. This policy extends globally across its operations and value chain, covering employees, contractors, suppliers, and communities involved in sourcing materials. The company explicitly prohibits forced, bonded, and child labour, mandates non-discriminatory practices, and upholds workers’ rights to unionise and engage in collective bargaining. These standards are applicable in over 110 countries, ensuring comprehensive adherence to human rights protections.

Lobbying
While the company discloses its advocacy activities and discloses that it commits to align with trade associations, no evidence was found that the company discloses a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies, or how it approaches potential misalignments.

Stakeholder engagement
While the company discloses an overview of its stakeholder engagement plan, it has an opportunity to disclose more comprehensive details including an overview of the issues raised or its process for engaging with stakeholder groups, including frequency and channels.

Sustainability strategy and accountability
While the company has set some targets, it does not disclose group-wide, time-bound targets on all key sustainability topics for the most material parts of its value chain, nor does it report against all of its targets.

Ecosystem conversion and restoration
The company does not have time-bound targets to achieve conversion-free supply chains. The company is not committed to restoring ecosystems. While it mentions activities in the Amazons that contribute to conserving forests, it does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

GHG emissions
The company has an opportunity to disclose a time-bound target to reduce its scope 3 greenhouse gas emissions and report progress against these targets.

Impact and dependencies assessment
While the company discloses that it has conducted a study of its Ekos product line to implement the SBTN framework, no evidence was found that the company assesses its holistic impacts on nature, including biodiversity, within its own operations or in the upstream activities of its value chain.

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 discloses some of the high-risk commodities which are threatened species recognized by the IUCN Red list of threatened species. However, no evidence found that the company discloses the status of species found in and adjacent to its own locations according to national and international conservation lists. The company also has an opportunity to disclose key areas important for biodiversity affected by its operations or suppliers.

Resource exploitation and circularity performance
The company does not report quantitatively on its group-wide circularity performance. The company has an opportunity to disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company has an opportunity to disclose a target to improve soil health in its production or sourcing practices and report progress against it.

Solid and air pollution
The company is not reducing the production of hazardous substances. The company does not commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. The company is not reducing the production of hazardous waste. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. It also does not report metrics on air pollutants, nor set time-bound targets to reduce them.

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 assesses third-party suppliers for risks, including bribery, but does not provide a detailed process for identifying such risks across its operations. While it refrains from making political contributions, there is no public policy outlining its approach to lobbying and political engagement, and no requirements for third-party lobbyists’ compliance. The company has an opportunity to describe its processes for bribery risk identification more clearly and to formalise its policies on political contributions and lobbying activities.

Provide and promote decent work
Although the company promotes a safe and healthy working environment, it does not provide quantitative health and safety data. It requires suppliers to meet local legal standards for wages but does not specify if these are adequate for a decent living nor does it support a living wage explicitly. While it claims to have closed the gender pay gap, detailed salary comparisons by gender are not disclosed. The company has an opportunity to enhance its health and safety data disclosure, clarify and support the achievement of living wages both internally and among its business relationships, and strengthen its commitments to gender equality with clear, measurable targets and disclosures.

Respect human rights
The company is committed to ongoing human rights due diligence and has started identifying main human rights risks linked to its business activities. Nevertheless, it lacks a clear description of the processes for assessing risks and impacts, particularly in specific locations or activities, and does not publicly disclose assessment results. The company has an opportunity to specify and share its methodologies for human rights risk assessments and to establish a global system for action on identified issues, thereby demonstrating its commitment to managing these risks effectively.