Fuji Oil Group

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

This indicator is disabled as it is not applicable to this company.

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

The company has a Responsible Palm Oil Sourcing Policy that applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports that it has a Chief "ESG" Officer (C"ESG"O).

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

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

0 (0%) - The company reports the names, photos, and description of the senior management team. From the photos and pronouns used it has been deduced that the company has no woman in the senior management team of 13 members.

6. Percentage or number of women board members?

1 (13%) - The company reports the names, photos, and description of the board members. From the photos and pronouns used it has been deduced that the company has one woman in the senior management team of 8 members.

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 one organisation, UNGC, therefore partial points have been awarded.

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

The company reports membership to Areal Prioritas Transformasi (APT) Landscape Initiative which seeks to reduce and repair deforestation risks for local communities. This is the only example of such collaboration, and therefore partial points have been awarded.

9. Sustainability report published within last two years?

The company published a sustainability report in 2020.

10. Reports through standardised reporting systems?

The company reports to have prepared its 2020 Sustainability Report in accordance with 'GRI Standards Core option'.

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

This indicator is disabled as it is not applicable to this company.

12. Climate risks assessment available?

The company has a climate risk assessment available, citing the TCFD climate change scenario analysis for its methodology. However the company does not included metrics, targets, and processes used to assess or manage climate risks. This information is also self-reported and therefore partial points have been awarded.

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

This indicator is disabled as it is not applicable to this company.

14. Total oil palm planted area (ha)?

This indicator is disabled as it is not applicable to this company.

15. Plasma/scheme smallholders planted area (ha)?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

18. Maps of estates/management units?

This indicator is disabled as it is not applicable to this company.

19. Maps of scheme/plasma smallholders?

This indicator is disabled as it is not applicable to this company.

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

21. Number of company-owned mills?

This indicator is disabled as it is not applicable to this company.

22. Names and locations of company-owned mills?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

25. Number of third party supplying mills?

1477 - The company's mill list reports 1,477 supplying mills during the period July 2020 - December 2020.

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

The company reports the names and coordinates of all third-party supplying mills.

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

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

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

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

The company reports to have reached 100% traceability to mills level in 2019.

31. Percentage of supply traceable to mill level?

The company reports to have reached 100% traceability to mills level in 2019. The company also has 5 refineries that as RSPO SCC SG or IP.

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

The company reports a time-bound commitment to achieve 100% traceability to plantation level by 2030.

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

This indicator is disabled as it is not applicable to this company.

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

35. Publishes traceability data at refinery level?

36. Publishes traceability data at crusher level?

This indicator is disabled as it is not applicable to this company.

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

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

38. 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 RSPO-certified in 2010.

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

The company submitted an ACOP in 2020.

40. Listed all countries and regions in which operates in most recent RSPO Annual Communication of Progress (ACOP)?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

42. Percentage of mills RSPO-certified?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

44. Time-bound plan for achieving 100% RSPO certification of all palm product processing facilities?

2030 - The company has a time-bound plan for achieving 100% RSPO certification of all palm product processing facilities by 2030. As this is not within 5 years, no points can be awarded.

45. Percentage of scheme/plasma smallholders (ha) RSPO-certified?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

[Externally verified] 39.14% - The company reports that 39.14% of all palm oil and oil palm products handled/traded/processed (tonnes) is RSPO-certified.

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

This indicator is disabled as it is not applicable to this company.

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

The company reports to process/trade 53% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains.

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

This indicator is disabled as it is not applicable to this company.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

[Externally verified] The company has one MSPO certified processing facility.

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

[Externally verified] The company has one facility certified under SAS.

54. Commitment to zero conversion of natural ecosystems?

This indicator is disabled as it is not applicable to this company.

55. Commitment to zero deforestation?

This indicator is disabled as it is not applicable to this company.

56. Commitment to zero deforestation applies to all suppliers?

The company commits to no deforestation of HCV and HCS areas, as well as no new development on peatland in its Responsible Palm Oil Sourcing Policy. This policy applies to all suppliers.

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

The company commits to no deforestation of HCV and HCS areas, as well as no new development on peatland in its Responsible Palm Oil Sourcing Policy. The company does not report a cut-off data for deforestation, and therefore only partial points can be awarded.

58. Evidence of monitoring deforestation?

This indicator is disabled as it is not applicable to this company.

59. Evidence of monitoring deforestation in supplier operations?

The company reports that in 2019, it distributed questionnaires to all the company's direct palm oil suppliers (22 refiners) and monitored the progress of each supplier's efforts toward the No Deforestation, No Peatland development, No Exploitation (NDPE) Policy. No details of the methodology or the results of this exercise are provided and no other examples of monitoring are reported, therefore points awarded are partial.

60. Amount of illegal/non-compliant deforestation recorded in own operations?

This indicator is disabled as it is not applicable to this company.

61. Amount of illegal/non-compliant deforestation recorded in supplier operations?

62. Commitment to restoration of non-compliant deforestation/conversion?

This indicator is disabled as it is not applicable to this company.

63. Commitment to restoration of non-compliant deforestation/conversion applies to all suppliers?

64. Implementing a landscape or jurisdictional level approach?

The company reports a membership to the multi-stakeholder Areal Prioritas Transformasi (APT) Landscape Initiative. This information is not externally verified, therefore points awarded are partial.

65. Biodiversity policy?

This indicator is disabled as it is not applicable to this company.

66. Biodiversity policy applies to all suppliers?

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

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

This indicator is disabled as it is not applicable to this company.

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

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

76. 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 it is not applicable to this company.

77. 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?

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

81. High Carbon Stock (HCS) assessments available?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

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

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

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to no development on peat, regardless of depth in its Responsible Palm Oil Sourcing Policy. This applies to all suppliers.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to "best management practices for existing palm oil plantations on peat soils" in its Responsible Palm Oil Sourcing Policy. This applies to all suppliers. The company only makes this commitment to peat and not soils, therefore just partial points can be awarded.

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

This indicator is disabled as it is not applicable to this company.

93. Commitment to zero burning?

This indicator is disabled as it is not applicable to this company.

94. Commitment to zero burning applies to all suppliers?

The company commits to ""no fire used for preparation or clearing of land areas"" in its Responsible Palm Oil Sourcing Policy. This applies to all suppliers.

95. Evidence of fire monitoring and management?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

The company makes a commitment to a 40% reduction in GHG by 2030 (from base year, 2016) for direct emissions by the company and indirect emissions generated from the use of electricity and heat purchased from other companies. The company also commits to a 18% reduction in GHG by 2030 of other companies generated from business relating to the company. The target is not intensity-based and therefore only partial points can be awarded.

99. GHG emissions intensity?

100. GHG emissions from land use change?

This indicator is disabled as it is not applicable to this company.

101. Progress towards commitment to reduce GHG emissions intensity?

The company reports a reduction in CO2 emissions of 19% in 2020 by the company and indirect emissions generated from the use of electricity and heat purchased from other companies. GHG emissions intensity is not reported, therefore partial points have been awarded.

102. Methodology used to calculate GHG emissions?

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to a 20% reduction in water intensity by 2030 (vs. base year 2016).

105. Water use intensity?

106. Progress towards commitment on water use intensity?

The company reports a reduction in water use intensity of 22% in 2020 from the 2016 base year.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

111. Commitment to protect natural waterways through buffer zones?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

The company reports that it will ""continue to develop manufacturing methods with low environmental impact for example eliminating the use of chemicals and organic solvent treatment"". This commitment is not reported to apply to any suppliers and therefore no points can be awarded.

115. Commitment to no use of paraquat?

This indicator is disabled as it is not applicable to this company.

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

The company commits to progressively eliminate the use of paraquat dichloride in its Responsible Palm Oil Sourcing Policy. This commitment applies to all suppliers.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to eliminate worker exposure to harmful chemicals through safe working conditions and personal protective equipment, making reference to WHO Class 1A and 1B pesticides, however the company does not commit to no use of these pesticides, and therefore no points can be awarded.

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

This indicator is disabled as it is not applicable to this company.

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

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

This indicator is disabled as it is not applicable to this company.

122. Implementation of commitment to minimise inorganic fertiliser use?

This indicator is disabled as it is not applicable to this company.

123. Integrated Pest Management (IPM) approach?

This indicator is disabled as it is not applicable to this company.

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

The company does not report a clear waste management system, but does provide examples of waste management at specific locations. The initiatives reported are: treating sludge to reduce the volume of waste, using oil-containing waste as green energy resource, and promoting activities to sell waste as renewable energy resource. All the examples are focused on waste reduction and the company does not specify other negative impacts it seeks to avoid, therefore points awarded are partial.

125. Commitment to human rights?

The company reports to support and respect the International Bill of Human Rights citing the Universal Declaration of Human Rights and the UN Guiding Principles on Business and Human rights.

126. Commitment to human rights applies to all suppliers?

The company reports that it prohibits any violation of human rights but does not make reference to the UN Declaration on Human Rights or UN Guiding Principles on Business and Human rights, and therefore only partial points can be awarded. This commitment applies to all suppliers.

127. Progress on human rights commitment?

The company reports that in 2019 it ran a 'Human Rights week' which included training and resources for employees. The company reports that it completed a human rights impact assessment in 2016 and planned to complete another in 2020. The company also reports that it has held 4 dialogues since 2016 about human rights policies and initiatives with experts on business and human rights. As this information is self-reported, only partial points can be awarded.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to no exploitation of indigenous people and communities and reports that suppliers should uphold the Commitment to the UN Declaration on the Rights of Indigenous Peoples or ILO Indigenous and Tribal Peoples Core Conventions. This commitment applies to all suppliers.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to respect legal, communal and customary rights. This commitment applies to all suppliers.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to respect land tenure rights and the rights of indigenous and local communities to give their Free, Prior, and Informed Consent (FPIC) to operations on land to which they hold legal, communal or customary rights. This commitment applies to all suppliers.

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

This indicator is disabled as it is not applicable to this company.

135. Examples of local stakeholder engagement to prevent conflicts?

This indicator is disabled as it is not applicable to this company.

136. Details of process for addressing land conflicts available?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

138. Commitment to mitigate impacts on food security?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

140. Commitment to provide essential community services and facilities?

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

This indicator is disabled as it is not applicable to this company.

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

The company commits to "No Exploitation" based on the ILO Conventions and Recommendations. The company does not specifically mention any ILO conventions but includes a link to them. The company commits to "end the Worst Forms of Child Labor (WFCL) by 2025, as defined by ILO Convention" but only in its cacao operations, therefore no points can be awarded.

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

The company reports that supplier should no engage in forced labour or child labour, referencing ILO Conventions 29, 138, and 182 in its Supplier Code of Conduct. As this is fewer than four ILO Conventions, no points can be awarded.

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

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

The company commits to "respect the human rights of people involved in our business activities and consider diversity of race, gender and religion". This does not fulfil the commitment criteria and therefore no points can be awarded.

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

The company reports that suppliers shall prohibit discrimination of any kind, the company included 'sex' as an example of such discrimination but not 'gender', therefore points awarded are partial.

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

The company mentions that it should introduce "job rotation programs to empower female employees", however there is no evidence that this has been implemented. The company reports that it became a member of Platinum Kurumin in 2017 which recognises companies that support work and family life balance, and a member of the MSCI Japan Empowering Women Select Index in 2019. The outcomes of these memberships is not reported. No points can be awarded for this indicator.

149. Percentage or number of temporary employees?

150. Percentage or number of women employees?

1232 (23%) - The company reports that it has 1,232 female employees out of a total of 5,679 which is 23%.

151. Commitment to pay a Decent Living wage?

The company reports in its Responsible Palm Oil Sourcing Policy that workers will be compensated in line with laws and regulations including minimum wage. Partial points have been awarded as a commitment to a Decent Living Wage is not reported.

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

The company reports in its Supplier Code of Conduct that suppliers shall compensate workers in line with laws and regulations including minimum wage. Partial points have been awarded as a commitment to a Decent Living Wage is not reported.

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

154. Reporting of salary by gender?

155. Commitment to address occupational health and safety?

The company makes this commitment through its 'Basic Policy of Safety and Health'.

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

The company makes this commitment through its Supplier Code of Conduct.

157. Provision of personal protective equipment and related training?

The company commits to providing "appropriate personal protective equipment to prevent chemical exposure, and eliminate worker exposure to harmful chemical, biological, and physical agents". This is the only reference to PPE and it does not cover all operations. The company does not report information on related training, and therefore no points can be awarded.

158. Time lost due to work-based injuries?

The company reports 100 accidents in FY2019 (causing non-lost-time and lost-time injuries). The company also reports accidents resulting in lost work time per 1,000 employees (lost work time of four or more days) as a rate of 2.9. The company however does not report the time lost, therefore no points can be awarded.

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

0 - The company reports that in FY2019 ""no serious accidents occurred"".

160. Commitment to support smallholders?

The company mentions supporting smallholders at specific locations but does not make a clear commitment across all operations, nor does it specify scheme/plasma and/or independent smallholders. Therefore no points can be awarded.

161. Programme to support scheme/plasma smallholders?

The company reports a smallholder project (WAGS) which helped farmers to gain expertise in sustainable plantation management. The company also reports the number of RSPO-certified farms "through support for smallholders" in Sabah, Malaysia, the programme of this support is unclear. It is not clear if these programmes are for scheme/plasma smallholders or independent smallholders. Partial points have therefore been awarded.

162. Percentage of scheme/plasma smallholders involved in programme?

163. Programme to support independent smallholders?

The company reports a smallholder project (WAGS) which helped farmers to gain expertise in sustainable plantation management. The company also reports the number of RSPO-certified farms "through support for smallholders" in Sabah, Malaysia, the programme of this support is unclear. It is not clear if these programmes are for scheme/plasma smallholders or independent smallholders. Partial points have therefore been awarded.

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

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

The company reports to have conducted on-site inspections of supplier operations to assess compliance with its Sourcing Policy, no details of this are provided. No points can be awarded.

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

167. Suspension or exclusion criteria for suppliers?

The company reports a flowchart showing its ""Suspend and Engage Protocol"" containing the criteria for suppliers and the suspension and exclusion steps. The company does not report the timeframes for this process and therefore partial points have been awarded.

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

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

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

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

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

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

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

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

176. Commitment to ethical conduct and prohibition of corruption?

The company commits to prohibition of corruption in its Responsible Palm Oil Sourcing Policy. The company makes reference to ethical recruitment practices but not ethical conduct more widely, therefore only partial points can be awarded.

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

The company commits suppliers to the prohibition of bribery, corruption, antitrust, competition and export control.

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

The company reports to have set global anti-bribery and corruption rules, and actively raise awareness of anti-bribery and corruption among employees. The company reports to have established departments dedicated to raise awareness on anti-bribery and corruption which conduct yearly training on corruption prevention. Details of these actions are not provided and activities do not cover ethical conduct, therefore partial points have been awarded.

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

180. Whistleblowing procedure?

The company reports a whistleblowing hotline that employees can contact and explains how whistleblowers are protected. The process or instructions for how to access the hotline are not available, therefore partial points have been awarded.

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

The company reports a series of flowcharts to show grievance system. This system only applies to the company's global business operations and its palm oil suppliers at group level. As this is not open to all stakeholders, only partial points can be awarded.

182. Details of complaints and grievances disclosed?

The company reports the details of complaints and grievances. The company includes details on: date; issue; complainant category; actions taken; status.