WestRock

Sustainability strategy and accountability
WestRock 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. The company reports consistently against all its set targets. 

Water
WestRock has reported its target to reduce their water intake by 15% by 2030 from a 2019 baseline and reports progress against the target. 

Solid and air pollution 
WestRock reports some activities to reduce plastic use and waste in its own operations. The company has reported that by 2025, 100% of WestRock’s products will be recyclable, compostable or reusable. 

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

Sustainability strategy and accountability
While the company discloses some sustainability targets, no evidence that the company has group wide targets on key sustainability topics for the most material parts of its value chain based on the SBTN Sectoral Materiality Tool could be found in the public domain. The company provides evidence of linking performance criteria in senior executives’ remuneration policies to targets and objectives which social issues. However, no evidence that the company links performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature (including biodiversity) could be found. The company does not disclose whether its highest governance body has expertise regarding nature-related topics. 

Stakeholder engagement
The company does not disclose an overview of the issues raised during its stakeholder engagement activities. The company does not disclose its process for engaging with stakeholder groups beyond its materiality assessment. 

Lobbying
The company discloses a list of trade associations of which it is a member wherever it operates. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies. 

Impact and dependencies assessment
The company does not disclose any assessment of its impacts on nature, including biodiversity, within its own operations. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. The company does not disclose any assessment of its dependencies on nature within its own operations. The company does not disclose any assessment of dependencies on nature of its upstream business relationships. 

Key areas and species
The company discloses the locations that are in or adjacent to areas important for biodiversity within its own operations. The company does not disclose the locations of its suppliers that are in or adjacent to areas important for biodiversity. The company does not disclose species populations existing in or adjacent to its own locations. The company does not disclose species populations existing in or adjacent to the locations of its suppliers. The company does not disclose the status according to national and international conservation lists of species identified in its own locations. 

Ecosystem conversion and restoration
While the company shows a clear commitment to sourcing its timber from sustainable forests, it could not be determined from publicly available information whether the certificates they will use will be aligned with the goal of phasing out deforestation. While the company seeks to reduce its impact on forest ecosystems, the certificates it intends to implement could not be found. Therefore, it cannot be determined whether these certificates are aligned with a zero-deforestation policy. The company does not disclose time-bound targets to achieve conversion-free supply chains. The company has a commitment to minimise ecosystem conversion. The company discloses some activities to minimise ecosystem conversion. The company does not disclose a commitment to restore ecosystems. The company 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
It is unclear whether the company discloses all its inputs, including is material footprint, according to an international standard. The company does not report quantitatively on its group-wide circularity performance. The company does not disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company does not disclose a target to improve soil health in its production or sourcing practices. 

Water
The company demonstrates it is reducing water withdrawal in its own operations. The company has reported that they currently do not report on the percentage of water (withdrawal and consumption) in regions with high or extremely high baseline water stress. The company does not engage with suppliers to reduce water withdrawal. The company has reported an in increase in its BOD and TSS discharges from 2020 to 2021. The company does not disclose its processes for managing and monitoring discharge water quality. The company regularly reports on water pollution. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. 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 was found. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company reports regularly on air quality parameters of emissions of harmful air pollutants. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain. 

GHG emissions
The company has reported an increase in its scope 1 and 2 emissions (metric tonnes CO2e) from 9,206,495 in 2020 to 9,222,539 in 2021. The company has a time-bound target to reduce its scope 1 and 2 emissions. The company does not report progress against its scope 1 and 2 emissions target. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. No evidence that the company reduces its scope 3 emissions was found. The company has a time-bound target to reduce its scope 3 emissions. The company does not report progress against its scope 3 emissions target. No evidence that the company’s scope 3 emissions target is aligned with a 1.5-degree trajectory was found. 

Invasive species
No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its own operations. No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its value chain. 

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. No evidence that the company tracks its actual or potential negative impacts on the health of local communities was found. The company is not committed to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders. 

Indigenous Peoples’ and land rights 
The company does not disclose a commitment to respect Indigenous Peoples’ rights. The company does not disclose its processes for identifying and recognising the rights of Indigenous Peoples when activities in its own operations may impact their rights, nor does it describe how it obtains Indigenous Peoples’ free, prior and informed consent. The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights, as set out in the relevant part(s) of the VGGTs or the IFC Performance Standards. No evidence was found that the company requires its business relationships to have a process to identify legitimate tenure rightsholders, paying particular attention to vulnerable or marginalised tenure rightsholders, and to negotiate with them to provide adequate compensation. 

The company describes the process for identifying its human rights risks and impacts in specific locations or activities covering its own operations. The company describes its process[es] for assessing its human rights risks. However, it has an opportunity to disclose what it considers to be its salient human rights issues. The company states that of the 318 locations reviewed, 20 ranked as potentially high-risk, however, it is insufficient for the results of its assessments, which may be aggregated across its operations and locations. While the company discloses that it conducts routine human rights risk assessments, no evidence of what it considers to be its salient human rights risks could be found. It has an opportunity to disclose its salient human rights risks and the global system in place 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. No evidence that the company discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage was found. No evidence that the company describes how it determines a living wage for the regions where it operates was found. While the company states that it expects its suppliers to pay wages that are sufficient for workers and their families to fulfil their basic needs, it has an opportunity to disclose how it works to support the payment of a living wage by its suppliers.  While the company discloses the proportion of its direct operations workforce covered by collective bargaining agreements for some locations, it does not disclose the proportion of its total direct operations workforce that is covered. 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 discloses a global tax strategy. The company states that as a part of due diligence process it requires that at-risk vendors either have their own anti-corruption policies and training or agree to WestRock third-party anti-corruption policies and receive training provided by WestRock, however, no evidence found of what process(es) are in place to identify its bribery and corruption risks and impacts in specific locations or activities covering its own operations. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. In a public policy statement, the company discloses its approach to lobbying and political engagement.  No evidence that the company has a publicly available policy statement that specifies that it does not make political contributions was found.