Post

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 and reports consistently against all its targets.

Ecosystem conversion and restoration
The company is committed to minimizing ecosystem conversion and discloses some activities in order to achieve this goal.

GHG emissions
The company has set time-bound targets to reduce its scope 1 and 2 greenhouse gas emissions as well as report progress against them. Additionally, the company reduces its scope 1 and 2 emissions.

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

Solid and air pollution
The company demonstrates commitments related to plastic use reduction and transitioning towards sustainable packaging, and discloses quantitative data.

Water
The company reports how much water is withdrawn for its own operations in water-stressed areas.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.

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

Act ethically
The company publicly expresses its commitment to safeguard personal data. It also has a strict policy against bribery and corruption. Additionally, the company includes anti-bribery and anti-corruption clauses in all contracts with direct business partners. To ensure transparency and accountability, the company provides a website and toll-free phone numbers for reporting grievances. When visiting the website, it is evident that the company encourages everyone to raise concerns or complaints about bribery and corruption without any fear of retaliation.

Provide and promote decent work
Post has a publicly available policy statement that emphasizes the importance of respecting the health and safety of workers in all business relationships. The company also provides information on the age distribution of employees in different categories within its direct operations workforce.

Additionally, the company discloses the proportion of women in each employee category, as well as the representation of women on its board. Specifically, out of the 10 board members, 3 are female, resulting in a 30% female representation on the board.

Respect human rights
The company has publicly available policy statements, affirming its commitment to respect both ILO core labour rights and human rights. In addition to these commitments, the company provides a website and toll-free phone numbers through which individuals can report human rights grievances. The grievance mechanism is accessible to all external stakeholders who may be adversely affected by the company’s actions.

Lobbying
While the company discloses some trade associations, it has an opportunity to disclose a list of trade associations it is a member of for all geographies where it operates. 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.

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 for engaging with stakeholder groups, beyond its materiality assessment.

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. Furthermore, it could link performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Lastly, the company could improve its performance 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 reveals some indications of working towards addressing conversion. However, this does not necessarily ensure alignment with DCF practices. Currently, the company lacks specific deadlines for achieving conversion-free supply chains. Their ultimate goal is to source all global commodities without any deforestation impacts.

It is recommended that the company clearly define cutoff and target dates for its commitment to eliminating deforestation and consider including other types of land-use change impacts within its scope. Furthermore, the company has not explicitly committed to ecosystem restoration and has not disclosed any details or results from ecosystem restoration projects related to its own operations or those of its suppliers.

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
Over the past fiscal year, the company focused on a global biodiversity assessment to evaluate the proximity of its sites to sensitive habitats. However, the company has an opportunity to conduct a holistic assessment of its impact on nature and disclose the methodology and full results. It has not evaluated or disclosed its nature-related impacts or dependencies in its own operations, or 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
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 should commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. It could also work on reducing the production of hazardous substances and waste. While the company reports on the amount of general waste generated, and proportions directed from or to disposal, it has an opportunity to disclose data related to plastic. Furthermore, it could report on the emissions of harmful air pollutants and outline time-bound targets to reduce air pollutants across the most material parts of its value chain.

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 an opportunity to develop a policy that clearly states its approach to lobbying and political engagement. Additionally, it could outline its approach to identifying bribery and corruption risks and impacts in specific locations or activities.

Currently, the company has a publicly available policy statement that specifies the requirement of prior approval from the Board of Directors or its designee for any political contributions. However, it has yet to disclose whether these contributions are made solely on an exceptional basis, as well as the specific criteria considered when making them.

To enhance transparency, the company could also consider disclosing its expenses related to lobbying activities. Moreover, it could specify that it mandates compliance with its lobbying and political engagement policy for all third-party lobbyists.

Provide and promote decent work
The company could provide quantitative information on health and safety of its workers. Additionally, disclosing its methodology for monitoring supplier health and safety performance would enhance disclosure.

There is an opportunity for the company to showcase commitment to fair wages. This could be achieved by revealing a time-bound target for paying a living wage to all workers or by confirming that this target has been met. Sharing the process of determining a living wage in its operational regions would further illuminate its practices. It also has the chance to strengthen wage expectations for suppliers by making living wage payments a requirement and outlining support mechanisms.

Reinforcing gender equality, it has an opportunity to translate the company’s gender equality and women’s empowerment statement into a public policy document. It could also disclose time-bound targets for progress. Moreover, disclosing the gender-based salary and remuneration ratio within different employee categories and significant locations would underscore its commitment to equitable practices.

Respect human rights
While the company anticipates supplier respect for specific workers’ rights, it could broaden this to encompass all ILO fundamental rights at work.

Further, an opportunity exists to detail how human rights risks are identified in its operations, as well as within its supply chain. Describing the process for pinpointing such risks in specific locations or activities could illuminate its approach. Additionally, outlining the method for identifying salient human rights concerns would provide insights into its priorities.

To reinforce its commitment, the company might disclose a global system for addressing, preventing, and mitigating these salient human rights issues.