AAK AB

1. Sustainable palm oil policy or commitment for all its operations?

This indicator is disabled as the company is only a processor or trader.

2. Sustainable palm oil policy or commitment applies to all suppliers?

The company has published a sustainable palm oil policy which applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company has a Global Sustainability Team that is lead by Global Sustainability Manager who reports to the Global Sustainability and Global Sourcing teams.

4. One or more members within the board of the company have responsibility for sustainability?

The company's Board of Directors has the overall responsibility for the company's sustainability progress and performance.

5. Percentage or number of women in senior management team?

1 (9%) - The company has given the profiles of its executive committee which consists of 11 members, out of which 1 is female. Gender balance is not directly reported by the company, but calculated from staff profiles/photos.

6. Percentage or number of women board members?

60% - The company has reported 60% of women in board members in its 2021 Sustainability Report.

7. Member of multiple industry schemes or other external initiatives to reduce negative environmental or social outcomes associated with palm oil production?

[Externally verified] The company is a member of UNGC.

8. Collaboration with stakeholders to reduce negative environmental or social outcomes associated with palm oil production?

The company reports collaboration with Forever Sabah to implement the jurisdictional certification of independent oil palm smallholders in Sabah and partnership with Musim Mas/Nestlé program to address deforestation outside of palm oil concession areas in Aceh, Indonesia.

9. Sustainability report published within last two years?

The company has published Sustainability Report 2021.

10. Reports through standardised reporting systems?

The 2021 Sustainability Report is reported to have been prepared in accordance with GRI Core standards.

11. Verification report on compliance with POIG Charter, if a POIG member?

This indicator is disabled as the company is not a POIG member.

12. Climate risks assessment available?

The company has completed its climate risk assessment for all its production sites in 2021 and some of the risk assessments are given in the sustainability report. However, limited information was provided.

13. Lists countries and operations?

The company lists the countries it operates within, but does not disclose the specific palm oil operations within these countries.

14. Lists countries sourcing from?

The company provides a full mill list, which discloses all the countries that the company is sourcing from.

15. Total land area managed/controlled for oil palm (ha)?

This indicator is disabled as the company is only a processor or trader.

16. Total oil palm planted area (ha)?

This indicator is disabled as the company is only a processor or trader.

17. Scheme smallholders planted area (ha)?

This indicator is disabled as the company is only a processor or trader.

18. Unplanted (areas designated for future planting) (ha)?

This indicator is disabled as the company is only a processor or trader.

19. Conservation set-aside area, including HCV area (ha)?

This indicator is disabled as the company is only a processor or trader.

20. Maps of estates/management units?

This indicator is disabled as the company is only a processor or trader.

21. Maps of scheme smallholders?

This indicator is disabled as the company is only a processor or trader.

22. Names and locations of all third-party supplying plantations?

23. Number of company-owned mills?

This indicator is disabled as the company does not own mills.

24. Names and locations of company-owned mills?

This indicator is disabled as the company does not own mills.

25. Number (or percentage) of company-owned mills that source from company-owned operations and third parties?

This indicator is disabled as the company does not own mills.

26. Reports total volumes (or percentages) sourced by company-owned mills that come from company-owned operations and third-parties?

This indicator is disabled as the company does not own mills.

27. Number of third party supplying mills?

1568 - The company reports the total number of third party of supplying mills.

28. Names and locations of all third-party supplying mills?

The company has disclosed public mill list, with all the mill names and geo-referenced location.

29. Number (or percentage) of third party supplying mills that source from their own plantations and third party plantations?

30. Reports total volume (or percentages) sourced from third-party supplying mills that come from the supplying mills' own operations and third parties?

31. Total volume (or percentage) sourced for refineries that comes from intermediary traders and/or refiners rather than directly from mills?

32. Time-bound commitment to achieve 100% traceability to mill level?

The company has already achieved 100% traceability to mill level.

33. Percentage of supply traceable to mill level?

The company already has achieved 100% traceability to mills in 2020 and the same is reported in 2021.

34. Time-bound commitment to achieve 100% traceability to plantation level?

The company commits to achieve 100% traceability to plantation level by the year 2025.

35. Percentage of fresh fruit bunches (FFB) supply to own mills traceable to plantation level?

This indicator is disabled as the company does not own mills.

36. Percentage of supply from third-party mills traceable to plantation level?

The company reports that it has 81% traceability to plantation level.

37. Publishes traceability data at refinery level?

38. Publishes traceability data at crusher level?

This indicator is disabled as the company does not own palm kernel crushing facilities.

39. Member of the Roundtable on Sustainable Palm Oil (RSPO)?

[Externally verified] 2004 - The company has been a RSPO member since 2004.

40. RSPO-certified within three years of joining the RSPO or by November 2010, for companies joining prior to finalisation of the RSPO certification systems in November 2007?

[Externally verified] 2010 - The company became an RSPO member in 2004 and was first certified in October 2010.

41. Submitted most recent RSPO Annual Communication of Progress (ACOP)?

The company submitted the most recent RSPO ACOP in 2021.

42. Percentage of area (ha) RSPO-certified?

This indicator is disabled as the company is only a processor or trader.

43. Percentage of mills RSPO-certified?

This indicator is disabled as the company does not own mills.

44. Time-bound plan for achieving 100% RSPO certification of estates and mills within 5 years?

This indicator is disabled as the company is only a processor or trader.

45. Time-bound plan for achieving 100% RSPO certification of all palm product processing facilities within 5 years?

2018 - The company has already achieved 100% RSPO certification of all palm product processing facilities.

46. Percentage of scheme smallholders (ha) RSPO-certified?

This indicator is disabled as the company is only a processor or trader.

47. Time-bound plan for achieving 100% RSPO certification of scheme/associated smallholders and outgrowers within 5 years or target already achieved?

This indicator is disabled as the company is only a processor or trader.

48. Percentage of FFB supply (tonnes) from independent smallholders/outgrowers/third-party FFB suppliers that is RSPO-certified?

This indicator is disabled as the company is only a processor or trader.

49. Percentage of all palm oil and oil palm products handled/traded/processed (tonnes) that is RSPO-certified?

[Externally verified] 39.02% - The company reports 39.02% certified palm oil and palm oil products processed in 2021 ACOP.

50. Sells RSPO-certified palm oil through Segregated or Identity Preserved supply chains?

This indicator is disabled as the company only reports a Processor and Trader ACOP.

51. Processes/trades RSPO-certified palm oil through Segregated or Identity Preserved supply chains?

[Externally verified] The company discloses 25.86% RSPO-certified palm oil through Segregated or Identity Preserved supply chains in the 2021 RSPO ACOP.

52. Indonesia Sustainable Palm Oil (ISPO) certified (100%)?

This indicator is disabled as the company is only a processor or trader.

53. Malaysia Sustainable Palm Oil (MSPO) certified?

This indicator is disabled as the company does not operate in Malaysia.

54. Certified under voluntary sustainability certification scheme (e.g. ISCC, SAS, RSB)?

[Externally verified] The company has ISO 14001 certification, ISCC and organic certification.

55. Commitment to zero conversion of natural ecosystems?

This indicator is disabled as the company is only a processor or trader.

56. Commitment to zero deforestation?

This indicator is disabled as the company is only a processor or trader.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to no development in High Conservation Value (HCV), High Carbon Stock (HCS) and peatland areas.

58. Criteria and cut-off date for defining deforestation?

This indicator is disabled as the company is only a processor or trader.

59. Criteria and cut-off date for defining deforestation in supplier operations?

The company specifies that High Conservation Value (HCV) areas and High Carbon Stock (HCS) forests are the areas that are not to be deforested which apply to suppliers. However, no cut-off date is given.

60. Evidence of monitoring deforestation and/or ecosystem conversion?

This indicator is disabled as the company is only a processor or trader.

61. Evidence of monitoring deforestation and/or ecosystem conversion in supplier operations?

[Externally verified] The company states that it uses satellite monitoring through Earthequalizer and Satelligence to monitor 96% of its supply chain. which provide biweekly reports, pinpointing potential deforestation events that are then investigated with our direct suppliers. This information is externally verified by Satelligence.

62. Amount of deforestation and/or ecosystem conversion recorded in own operations since cut-off date?

This indicator is disabled as the company is only a processor or trader.

63. Amount of deforestation and/or ecosystem conversion recorded in supplier operations since cut-off date?

64. Commitment to restoration of deforestation/conversion?

This indicator is disabled as the company is only a processor or trader.

65. Commitment to restoration of deforestation/conversion applies to all suppliers?

66. Implementing a landscape or jurisdictional level approach?

[Externally verified] The company partner with Forever Sabah to comply with landscape-scale monitoring and enforcement mechanisms and also reports collaboration with Nestle and Musim Mas on a landscape project in Sumatra.

67. Biodiversity policy?

This indicator is disabled as the company is only a processor or trader.

68. Biodiversity policy applies to all suppliers?

69. Identified species of conservation concern, referencing international or national system of species classification?

This indicator is disabled as the company is only a processor or trader.

70. Examples of species and/or habitat conservation management?

This indicator is disabled as the company is only a processor or trader.

71. Commitment to no hunting or only sustainable hunting of species?

This indicator is disabled as the company is only a processor or trader.

72. Commitment to no hunting or only sustainable hunting of species applies to all suppliers?

73. Commitment to conduct High Conservation Value (HCV) assessments?

This indicator is disabled as the company is only a processor or trader.

74. Commitment to conduct High Conservation Value (HCV) assessments applies to all suppliers?

The company commits all suppliers to conduct HCV assessments.

75. High Conservation Value (HCV) assessments for planting undertaken prior to January 2015, and associated management and monitoring plans?

This indicator is disabled as the company is only a processor or trader.

76. High Conservation Value (HCV) assessments for all estates planted since January 2015?

This indicator is disabled as the company is only a processor or trader.

77. High Conservation Value (HCV) management and monitoring plans for all estates planted since January 2015?

This indicator is disabled as the company is only a processor or trader.

78. Commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS)?

This indicator is disabled as the company is only a processor or trader.

79. Commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS) applies to all suppliers?

80. Satisfactory review of all High Conservation Value (HCV) assessments undertaken since January 2015 by the HCV ALS Quality Panel?

This indicator is disabled as the company is only a processor or trader.

81. Commitment to the High Carbon Stock (HCS) Approach?

This indicator is disabled as the company is only a processor or trader.

82. Commitment to the High Carbon Stock (HCS) Approach applies to all suppliers?

The company commits all suppliers to apply the HCS Approach, as defined by the HCS Approach Toolkit.

83. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company is only a processor or trader.

84. Peer review of all High Carbon Stock (HCS) assessments undertaken since April 2015 by the HCSA Quality Assurance Process?

This indicator is disabled as the company is only a processor or trader.

85. Commitment to conduct social and environmental impact assessments (SEIAs)?

86. Commitment to conduct social and environmental impact assessments (SEIAs) applies to all suppliers?

87. Social and environmental impact assessments (SEIAs) available, and associated management and monitoring plans?

88. Commitment to no planting on peat of any depth?

This indicator is disabled as the company is only a processor or trader.

89. Commitment to no planting on peat of any depth applies to all suppliers?

The company commits to no development on peatland over a depth of 50cm in its sustainable palm oil policy which is applicable to all suppliers. No recognised definition is cited.

90. Landbank or planted area on peat (ha)?

This indicator is disabled as the company is only a processor or trader.

91. Implementation of commitment to no planting on peat of any depth?

This indicator is disabled as the company is only a processor or trader.

92. Commitment to best management practices for soils and peat?

This indicator is disabled as the company is only a processor or trader.

93. Commitment to best management practices for soils and peat applies to all suppliers?

94. Evidence of best management practices for soils and peat?

This indicator is disabled as the company is only a processor or trader.

95. Commitment to zero burning?

This indicator is disabled as the company is only a processor or trader.

96. Commitment to zero burning applies to all suppliers?

97. Evidence of fire monitoring and management?

This indicator is disabled as the company is only a processor or trader.

98. Details/number of hotspots/fires in company estates?

This indicator is disabled as the company is only a processor or trader.

99. Details/number of hotspots/fires within surrounding landscape/smallholders?

This indicator is disabled as the company is only a processor or trader.

100. Time-bound commitment to reduce greenhouse gas (GHG) emissions intensity?

The company commits to reduce GHG absolute emissions by 50 percent by the year 2030 from a 2019 base year, no commitment to reduce GHG emissions intensity could be found, hence partial scoring.

101. GHG emissions intensity?

The company reports that it generated 343,732 tonnes of CO2e total GHG emission in 2021 (including scope 1 and 2 emissions). However, no intensity figure is reported.

102. GHG emissions from land use change?

This indicator is disabled as the company is only a processor or trader.

103. Progress towards commitment to reduce GHG emissions intensity?

The company reports that absolute GHG emissions reduced by 5 percent in 2021 compared to 2020, an overall improvement of 4.3 percent compared to the base year 2019. However, the company does not report GHG emission intensity figures and data is not externally verified.

104. Methodology used to calculate GHG emissions?

The company used the Greenhouse Gas Protocol methodology to calculate GHG emissions.

105. Percentage of mills with methane capture (100%)?

This indicator is disabled as the company does not own mills.

106. Time-bound commitment to improve water use intensity?

107. Water use intensity?

0.34 - The company reports a water consumption of 0.34 m3 per tonne processed material.

108. Progress towards commitment on water use intensity?

The company reports water consumption of m3 per unit of processed material in 2019 (1.16), 2020 (0.43), and 2021 (0.34) respectively. However, information is not externally verified.

109. Time-bound commitment to improve water quality (BOD and COD)?

110. Progress towards commitment on water quality (BOD and COD)?

111. Treatment of palm oil mill effluent (POME)?

This indicator is disabled as the company does not own mills.

112. Treatment of palm oil refinery effluent (PORE)?

The company has a wastewater treatment plant, however, does not explicitly mention PORE.

113. Commitment to protect natural waterways through buffer zones?

This indicator is disabled as the company is only a processor or trader.

114. Implementation of commitment to protect natural waterways through buffer zones?

This indicator is disabled as the company is only a processor or trader.

115. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers?

This indicator is disabled as the company is only a processor or trader.

116. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers, applies to all suppliers?

117. Commitment to no use of paraquat?

This indicator is disabled as the company is only a processor or trader.

118. Commitment to no use of paraquat applies to all suppliers?

119. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides?

This indicator is disabled as the company is only a processor or trader.

120. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides applies to all suppliers?

121. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention?

This indicator is disabled as the company is only a processor or trader.

122. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention applies to all suppliers?

123. Chemical usage per ha or list of chemicals used?

This indicator is disabled as the company is only a processor or trader.

124. Implementation of commitment to minimise inorganic fertiliser use?

This indicator is disabled as the company is only a processor or trader.

125. Integrated Pest Management (IPM) approach?

This indicator is disabled as the company is only a processor or trader.

126. Waste management system in place to avoid negative impacts?

The company has disclosed some waste management activities in its sustainability report. It mentions using fat recovered from its wastewater treatment plant as bio-fuel, and ashes from boilers as a soil improver in forests. However, a coherent system is not reported.

127. Commitment to human rights?

The company commits to the UN Guiding Principles on Business and Human rights.

128. Commitment to human rights applies to all suppliers?

The company commits suppliers to the UN Guiding Principles on Business and Human rights.

129. Progress on human rights commitment?

The company has completed risk-assessments for 100% of raw materials, mitigation plans for developed palm, comprehensive human rights risk assessments in its palm oil supply chain, and action plans on salient human rights issues. However, this information is not externally verified.

130. Commitment to respect indigenous and local communities' rights?

This indicator is disabled as the company is only a refiner or trader.

131. Commitment to indigenous and local communities' rights applies to all suppliers?

The company commits all suppliers to indigenous and local communities' rights but only in relation to FPIC and does not reference the UN Declaration/ILO.

132. Commitment to respect legal and customary land tenure rights?

This indicator is disabled as the company is only a refiner or trader.

133. Commitment to respect legal and customary land rights applies to all suppliers?

The company commits suppliers to respect legal and customary land tenure rights.

134. Commitment to free, prior and informed consent (FPIC)?

This indicator is disabled as the company is only a refiner or trader.

135. Commitment to free, prior and informed consent (FPIC) applies to all suppliers?

The company commits all suppliers to respect FPIC.

136. Details of free, prior and informed consent (FPIC) process available?

This indicator is disabled as the company is only a refiner or trader.

137. Examples of local stakeholder engagement to prevent conflicts?

This indicator is disabled as the company is only a refiner or trader.

138. Details of process for addressing land conflicts available?

This indicator is disabled as the company is only a refiner or trader.

139. Supports the inclusion of women across palm oil operations, including addressing barriers faced?

This indicator is disabled as the company is only a processor or trader.

140. Commitment to mitigate impacts on food security?

This indicator is disabled as the company is only a processor or trader.

141. Progress on commitment to mitigate impacts on food security?

This indicator is disabled as the company is only a processor or trader.

142. Commitment to provide essential community services and facilities?

This indicator is disabled as the company is only a processor or trader.

143. Progress on commitment to provide essential community services and facilities?

This indicator is disabled as the company is only a processor or trader.

144. Commitment to provide business/work opportunities for local communities?

This indicator is disabled as the company is not a grower or miller.

145. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles?

The company commits to all Fundamental ILO Conventions.

146. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all suppliers?

The company commits all suppliers to all Fundamental ILO Conventions.

147. Progress on commitment to respect all workers' rights?

148. Commitment to eliminate gender related discrimination with regards to employment?

The company commits to prevent employment-related discrimination based on gender.

149. Commitment to eliminate gender related discrimination with regards to employment applies to all suppliers?

The company commits all suppliers to prevent employment-related discrimination based on gender.

150. Progress on commitment to eliminate gender related discrimination with regards to employment?

The company has initiated ethical behaviour training including discrimination and diversity and inclusion training program focusing on unconscious bias. The company also reports having introduced a diversity and inclusion team in 2020. However, limited information is given.

151. Percentage or number of temporary employees?

4% - The company reports that 4% of its staff were temporary employees in 2020. However, in 2021 the company only reported temporary employees figures in a graph. A clear figure is not given. Points were awarded on the figures specified in 2020 as data is within two years, hence awarded full points.

152. Percentage or number of women employees?

23% - The company reports that 23% of permanent employees are female employees and also reports for employment categories including management level, region level, and leadership level. The company has only specified figures for women employees based on total permanent employees.

153. Commitment to pay a Decent Living wage?

The company commits to pay a Decent Living Wage to all workers.

154. Commitment to pay a Decent Living wage applies to all suppliers?

The company's supplier code of conduct states commitment to pay local and international legal minimum standards concerning wages which applies to all suppliers.

155. Progress on commitment to pay a Decent Living wage?

156. Reporting of salary by gender?

157. Commitment to address occupational health and safety?

The company has commitment to address occupational health and safety.

158. Commitment to address occupational health and safety applies to all suppliers?

The company commits all suppliers to address health and safety at work for all workers.

159. Provision of personal protective equipment and related training?

The company commits to have adequate health and safety procedures and the use of relevant protective equipment is implemented however, no further detail is provided for training.

160. Time lost due to work-based injuries?

0.4 - The company reports a Lost Time Injury Rate of 0.4 (number of injuries with more than one day of absence per 200,000 working hours (excl. West Africa)) and a total of 23 lost time injuries reported for its production sites. As this information does not cover all of the company's operations by excluding West Africa, partial points have been awarded.

161. Number of fatalities as a result of work-based accidents?

0 - The company reports 0 fatalities in 2021.

162. Commitment to support smallholders?

The company has published a commitment to support smallholders.

163. Programme to support scheme smallholders?

The company states that it supports smallholders by investing in training programs, and good agricultural practices. However, the type of smallholders is unclear.

164. Percentage of scheme smallholders involved in programme?

165. Programme to support independent smallholders?

The company supports independent smallholders by providing funds for the program to train in good agricultural practices, and help achieve RSPO certification. However, data is not externally verified.

166. Percentage of independent smallholders/outgrowers involved in programme?

The company has reported that it has supported over 200 independent smallholders to prepare for the certification audit. However, data is not externally verified.

167. Process used to prioritise, assess and/or engage suppliers on compliance with company's policy and/or legal requirements?

The company states its suppliers in Mexico and Colombia have completed self-assessments. Also, Proforest has supported training programs and individual audits.

168. Number or percentage of suppliers assessed and/or engaged on compliance with company's policy and/or legal requirements?

96% - The company reports that 96% of palm suppliers signed the Sustainable Palm Oil Policy and Code of Conduct for Suppliers of Raw materials. However, data is not externally verified.

169. Suspension or exclusion criteria for suppliers?

The company states it will terminate commercial relations with the supplier if found any violation or breaching, and that action plans should be agreed upon within 2 months, depending on the severity and complexity of the case.

170. Time-bound action plans (including Key Performance Indicators) for suppliers to be in compliance with palm oil sourcing commitments?

The company only publishes a time-bound action plan for all its suppliers to be compliant. However, no information on KPIs could be found.

171. Proportion of direct and indirect supply that comes from palm oil plantations which are compliant with palm oil sourcing policies?

The company reports that the proportion covered by signed Supplier Code of Conduct is 96% in 2021. However, no information is reported on direct and indirect supply.

172. Time-bound plan to engage with all high risk mills within 3 years?

173. Programme to support high risk mills to become compliant with sourcing policies?

The company states that it works with Proforest to identify priority suppliers and works with them to improve environmental management. It conducts training and workshops and also detailed assessments are done by visiting mills and identifying the gaps. Partial points have been awarded as the information is not externally verified.

174. Regularly engages with a subset of high risk mills?

The company worked with Proforest to develop an online mill engagement platform for self-assessment on their commitments and progress in driving sustainability and provides them with tools to implement strategies to close any gaps. However, data is limited and self-reported.

175. Procedures in place to assess all own and third party supplying palm oil mills for risk level?

The company states that it has a procedure to conduct site assessments on mills, however, no details of the procedure can be found.

176. Regularly assesses and categorises the risk level of all their own and third party supplying mills?

The company states that it is working with Proforest and conducts site assessments on an annual basis to ensure environmental improvements are made in the mills. Partial points have bee awarded as the information is not externally verified.

177. Regularly reports the risk level of all own and third party supplying mills identified in its supply chain?

178. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and the prohibition of corruption.

179. Commitment to ethical conduct and prohibition of corruption applies to all suppliers?

The company commits all suppliers to ethical conduct and the prohibition of corruption.

180. Progress on commitment to ethical conduct and prohibition of corruption?

The company provides e-learning courses for employees, training, e assess operations related to corruption on a yearly basis, initiate a dedicated anti-corruption risk assessment during 2022. However, data is not externally verified.

181. Disclosure of the company's management approach to tax and payments to governments?

182. Whistleblowing procedure?

The company has a whistleblowing service. However, no clear description of steps or flowcharts was found.

183. Own grievance or complaints system open to all stakeholders?

The company has a grievance management procedure and it has also provided a grievance process flowchart.

184. Details of complaints and grievances disclosed?

The company has Mill List Grievance Addendum which includes date, issue and status, alleged issue, progress.