Shimizu Corporation

No leading practices were identified in the governance and strategy area.

No leading practices were identified in the ecosystems and biodiversity area.

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

Sustainability strategy and accountability
While Shimizu Corporation states it has performed an analysis of materiality based on GRI standards, no evidence that the company discloses a materiality assessment could be found in the public domain. The company also has an opportunity to disclose group-wide targets on key sustainability topics for the most material parts of its value chain according to the SBTN materiality tool. Furthermore, Shimizu Corporation states that the initiatives on each key CSR topic are undertaken by the division in charge of each of the functions but it has an opportunity to set teams or committees responsible for the implementation of its sustainability strategy. Additionally, 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 also does not disclose whether its highest governance body has expertise regarding nature-related topics.

Stakeholder engagement
While Shimizu Corporation discloses how often and through which channels it engages with various stakeholder groups as well as examples of stakeholder engagement, it has an opportunity to disclose an overview of the issues raised during its stakeholder engagement activities.

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.

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.

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.

Ecosystem conversion and restoration
Shimizu Corporation does not disclose a commitment to ensure zero conversion nor does it disclose time-bound targets to achieve conversion-free supply chains. The company has however a commitment to minimise ecosystem conversion and discloses some activities to minimise ecosystem conversion. While the company is committed to restoring ecosystems, it does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

Resource exploitation and circularity
While Shimizu Corporation provides a resources flow chart with most inputs, the company has an opportunity to provide a full list as well as its recycled input materials. 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 but does not disclose a target to improve soil health.

Water
While Shimizu Corporation demonstrates it is reducing water withdrawal in its own operations, the company does not disclose a time-bound target to reduce water withdrawal across its own operations. The company also 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 reports a decrease in water pollution. Furthermore, Shimizu Corporation does not disclose its processes for managing and monitoring discharge water quality nor does it regularly report on water pollution. The company has an opportunity to disclose targets to reduce water pollution as well as a commitment to respect the right to water. Additionally, 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 or plastic use and waste in its own operations was found. While Shimizu Corporation reports regularly on air quality parameters of emissions of harmful air pollutants, it has an opportunity to report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
The company is reducing its scope 1 and 2 greenhouse gas emissions. Shimizu Corporation has a time-bound target to reduce its scope 1 and 2 emissions and reports progress against it.The company has an opportunity to set a scope 1 and 2 emissions target aligned with a 1.5-degree trajectory was found. The company also has a time-bound target to reduce its scope 3 emissions butdoes not report progress against it.

Invasive species 
The company has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

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 or to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous Peoples’ and land rights
Shimizu Corporation does not disclose a commitment to respecting Indigenous Peoples’ rights or land rights of local communities.

While the company discloses that it conducts due diligence in general, it has an opportunity to specify that it conducts human rights due diligence that includes a process for identifying human rights risks and impacts through its business relationships. While the discloses its salient human rights risks, it does not describe its process for assessing human rights risks, including a description of how relevant factors are taken into account, such as geographical, economic, social and other factors. While the company discloses that it conducts routine human rights risk assessments and that it remediates in locations with the highest risk, no evidence was found that it has a global system to act on all 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. The company has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. The company has an opportunity to describe how it determines a living wage for the regions where it operates. No evidence that the company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements was found. While the company states that it encourages its suppliers to respect employees’ right to freedom of association and the right to collective bargaining, it has an opportunity to describe how it works to support the practices of its suppliers in relation to those.

The company provides a publicly available global tax strategy, however, it is unclear that it is approved by the highest governance body. 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. No evidence that the company includes anti-bribery and anti-corruption clauses in its contracts with business relationships was found. The company does not disclose its approach to lobbying and political engagement in a public policy document.