Saur

Stakeholder engagement
The company discloses an overview of the issues raised during its stakeholder engagement activities.

Sustainability strategy and accountability
The company reports consistently against its targets that it has set.

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

Water
The company demonstrates it is reducing water withdrawal in its own operations.
The company reports a decrease in water pollution and discloses its processes for managing and monitoring discharge water quality. 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 has a publicly available policy statement that prohibits bribery and corruption, ensuring compliance with regulations in all operational countries and rejecting acts of corruption or influence peddling. It also has established internal policies that require employees to adhere strictly to these standards and practices regarding public contracts and interactions. Additionally, the company provides a website for stakeholders to anonymously raise concerns related to bribery and corruption without fear of reprisals. Furthermore, the company states in its code of conduct that it does not make political contributions, aligning with its commitment to ethical conduct.

Provide and promote decent work
The company commits to gender equality, aiming to increase the proportion of women in executive roles to 40% by 2025. This target is disclosed in its Integrated Report 2022.

Respect human rights
The company upholds a publicly endorsed policy statement that commits it to respect human rights, approved by the highest governance body. This commitment transcends geographic boundaries, ensuring adherence to human rights values universally

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 discloses that it maintains an ongoing dialogue with its stakeholders to review its CSR roadmap. However, no evidence found that the company discloses its process for engaging with each stakeholder group.

Sustainability strategy and accountability
While the company discloses its sustainability mapping process, it does not disclose a list of material topics. 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. No evidence was found that the company links performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. The company does not disclose whether its highest governance body has expertise regarding nature-related 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 has an opportunity to reduce its scope 3 greenhouse gas emissions, report against its scope 3 targets, and align them with a 1.5-degree trajectory.

Impact and dependencies assessment
The company has not holistically assessed its impacts or how it depends on nature, including biodiversity. It has an opportunity to start such an assessment across its value chains, focused on quantification of its impacts or dependencies.

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 does not disclose key species or areas important for biodiversity affected by its operations or suppliers. It has an opportunity to increase its transparency.

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 is not reducing the production of hazardous waste. The company has an opportunity to disclose quantitative evidence regarding plastic use reduction and use of sustainable packaging. 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
While the company has a target to reduce water withdrawal, the target is intensity based and does not necessarily result in an absolute reduction of water withdrawal. The company does not report how much water is withdrawn for its own operations in water-stressed areas, nor does it engage with suppliers to reduce water withdrawal. The company does not regularly report on water pollution metrics, nor targets to reduce water pollution. 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.

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 implemented an anti-corruption risk map and obtained ISO 37001 certification in France, yet lacks a comprehensive process to identify bribery and corruption risks within its operations. Additionally, it lacks clarity on the applicability of its anti-bribery policy in business relationships and does not include anti-bribery clauses in contracts. There is no policy on lobbying and political engagement, nor transparency on lobbying expenditures. The company has an opportunity to establish clear policies and processes regarding anti-bribery, anti-corruption, and responsible lobbying.

Provide and promote decent work
The company acknowledges the importance of worker health and safety, yet lacks a publicly available policy statement specifically committing to this. It reports various occupational health metrics but omits data on work-related fatalities and severe injuries. Regarding living wage, the company has not provided a clear policy or timeline for ensuring payment of a living wage across its operations or in its supply chain. On gender equality, while aiming for increased representation of women in executive roles, it has not fully committed to broader women’s empowerment or disclosed gender composition on its highest governance body or detailed pay ratios. The company has an opportunity to formalise its commitments and enhance transparency across these areas.

Respect human rights
The company has a policy against discrimination but does not have comprehensive commitments covering all fundamental human rights as declared by the ILO, such as forced labour, child labour, and freedom of association. The wording in its supplier code of conduct suggests an invitation rather than a firm requirement to respect these rights, reflecting a lack of enforceability. No clear process is described for identifying human rights risks in its operations or through its business relationships. The company has an opportunity to strengthen its human rights commitments and due diligence processes, ensuring a robust, transparent approach to identifying and addressing human rights risks globally.