Grupo Jaremar

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

The company meets this indicator through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also has a sustainable palm oil policy.

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?

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?

6. Percentage or number of women board members?

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

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

9. Sustainability report published within last two years?

10. Reports through standardised reporting systems?

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?

13. Lists countries and operations?

Plantations and mills - Honduras (Atlántida, Yoro, Cortés, Colón).

14. Lists countries sourcing from?

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

14673.4 - The company reports 14,673.43 ha of total land area in its RSPO ACOP 2022.

16. Total oil palm planted area (ha)?

12506 - The company reports 12,506 ha of total planted and infrastructure area in its RSPO ACOP 2022.

17. Scheme smallholders planted area (ha)?

This indicator is disabled as the company does not source from scheme/plasma smallholders.

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

1881.35 - The company reports 1,881.35 ha of total unplanted area in its RSPO ACOP 2022.

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

286.08 - The company reports other conservation areas set aside excluding HCV areas in its RSPO ACOP 2022.

20. Maps of estates/management units?

The company declares in its RSPO ACOP 2022 that it has submitted maps of its all concessions to the RSPO and no new concession has been acquired since the submission of maps.

21. Maps of all scheme smallholders?

This indicator is disabled as the company does not source from scheme/plasma smallholders.

22. Maps of all third-party supplying plantations?

23. Number of company-owned mills?

2 - The RSPO ACOP 2022 reports a total of two mills in operation. The company also reports that it has two extracting plants.

24. Names and locations of company-owned mills?

The location of all four mills is available on global forest watch.

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

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

27. Number of third party supplying mills?

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

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?

33. Percentage of supply traceable to mill level?

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

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

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

37. Publishes traceability data at refinery level?

38. Publishes traceability data at crusher level?

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

[Externally verified] 2011 - The company is a member of Roundtable on Sustainable Palm Oil (RSPO) at the group level.

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?

2015 - The RSPO ACOP 2022 states that the company achieve its first RSPO P&C certification in 2015 after three years.

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

The company has submitted its latest RSPO ACOP 2022.

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

[Externally verified] 100% - The company reports 100% of land under RSPO P&C Certification.

43. Percentage of mills RSPO-certified?

[Externally verified] 100% - The RSPO ACOP 2022 states that the company operates two mills, and both of them are RSPO certified.

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

2016 - The company has already achieved 100% RSPO-certification of estates and mills.

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

2016 - 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 does not source from scheme/plasma smallholders.

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 has no scheme/plasma/associated smallholders or outgrowers.

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

0% - The company reports that 0% of FFB supply from independent smallholders/outgrowers/third-party FFB suppliers are RSPO-certified.

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

42.93% - The company reports 42.93% of palm oil and oil palm products as RSPO certified in RSPO ACOP 2022.

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

The company's RSPO ACOP 2022 reports that it sells 0% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains.

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

The company's RSPO ACOP 2022 reports that it processes/trades 0% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains.

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

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

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 is ISCC certified.

55. Commitment to zero conversion of natural ecosystems?

The company only commits to protecting primary forests, areas with high conservation values, areas with high carbon reserves, wetlands, and peat soils. However, no commitment was found to zero conversion of natural ecosystems.

56. Commitment to zero conversion of natural ecosystems applies to all suppliers?

The company only commits to protecting primary forests, areas with high conservation values, areas with high carbon reserves, wetlands, and peat soils applies to all suppliers. However, no commitment was found to zero conversion of natural ecosystems.

57. Commitment to zero deforestation?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to zero deforestation in its own reporting. However, the commitment is made after 1st Jan 2020.

58. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation. However, the commitment is made after 1st Jan 2020.

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

The company commits to no land clearing damaging primary forests or areas required to protect or enhance HCVs since November 2005, and no land clearing damaging HCVs or HCS forest since November 2018, through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company has also specified the criteria and cut-off date for defining deforestation and specifies the cut-off date as 2020 in its own reporting.

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

The company defines deforestation for suppliers as removal of HCV and HCS areas and specifies any deforestation past 2020 will not be accepted in supplier operations.

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

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

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

65. Commitment to restoration of deforestation/conversion in own operations since cut-off date?

The company commits to applying the RSPO Remediation and Compensation Procedure where there has been land clearing without prior HCV assessment since November 2005, or without prior HCV-HCSA assessment since November 2018, through the RSPO Principles and Criteria 2018. However, a commitment covering restoration of all non-compliant deforestation/conversion was not found. Partial points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

66. Commitment to restoration of deforestation/conversion in supplier operations since cut-off date?

67. Implementing a landscape or jurisdictional level approach?

68. Biodiversity policy?

The company commits to the conservation of biodiversity. However, no details were provided on scope and targets.

69. Biodiversity policy applies to all suppliers?

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

The company only commits to no hunting of species in primary forests, areas with high conservation values, areas with high carbon reserves, wetlands, and peat soils.

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

The company only commits to no hunting of species in primary forests, areas with high conservation values, areas with high carbon reserves, wetlands, and peat soils applies to all suppliers.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

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

77. High Conservation Value (HCV) assessments for all estates planted/planned planting since January 2015?

78. High Conservation Value (HCV) or combined HCV/HCS management and monitoring plans for all estates planted/planned planting since January 2015?

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

80. 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?

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

84. High Carbon Stock (HCS) assessments available?

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to no planting on peat but the depth is not clear.

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

The company commits all suppliers to no planting on peat. However, the depth is not clear.

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

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

96. Commitment to zero burning?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to no burning in its own reporting.

97. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to no burning.

98. Evidence of fire monitoring and management?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

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

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

102. GHG emissions intensity?

The company reports the average GHG footprint by hectare for certified management units as 1.93 (tCO2e/ha) and for all certified management units per tonne of crude palm oil as 0.60 (tCO2e/tCPO). However, the figures do not clearly include at least scope 1 and scope 2 emissions.

103. GHG emissions from land use change in company's own operations (scope 1)?

104. GHG emissions from land use change in supplier operations (scope 3)?

105. Progress towards commitment to reduce GHG emissions intensity?

106. Methodology used to calculate GHG emissions?

The RSPO requires companies to assess their GHG emissions through the Palm GHG calculator. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

The company reports in its ACOP 2018 that 'the Jaremar group has methane gas capture and generation of energy through methane and replacement of bunker. But the company only reports itself as a crusher in the ACOP 2018, thus it is unclear if this information covers all of the company's processing activities. This information is between two to five years old.

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

109. Water use intensity?

110. Progress towards commitment on water use intensity?

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

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

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

115. Commitment to protect natural waterways through buffer zones?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

119. Commitment to no use of paraquat?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to prohibit the use of Class 1A or 1B pesticides in its own reporting.

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

The company commits all suppliers to not use World Health Organisation (WHO) Class 1A and 1B pesticides.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to prohibiting the use of Class 1A or 1B pesticides listed by the Stockholm Conventions in its own reporting.

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

The company commits suppliers not to use Stockholm Convention chemicals only.

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

126. Implementation of commitment to minimise inorganic fertiliser use?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

127. Integrated Pest Management (IPM) approach?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

129. Commitment to human rights?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to respect human rights in its own reporting. However, the commitment does not refer to the UN Declaration of human rights or the UN Guiding Principles on Business and Human Rights.

130. Commitment to human rights applies to all suppliers?

The company commits suppliers to respect human rights. However, the commitment does not refer to the UN Declaration of human rights or the UN Guiding Principles on Business and Human Rights.

131. Progress on human rights commitment?

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to respect the rights of indigenous and local communities in its own reporting. However, the commitment does not refer to the UN Declaration or ILO Convention (no. 169).

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

The company commits suppliers to respect indigenous and local communities rights. However, the commitment does not refer to the UN Declaration or ILO Convention (no. 169).

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to respect the customary rights of indigenous communities in its own reporting. However, no commitment was found for legal land rights.

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

The company commits all suppliers to respect the customary rights of indigenous and local communities. However, no commitment was found for legal land rights.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to respect free, prior, and informed consent in its own reporting.

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

The company commits all suppliers to respect FPIC.

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

The RSPO Principles and Criteria 2018 contain guidance and requirements on the process to conduct free, prior and informed consent (FPIC). Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

139. Examples of local stakeholder engagement to prevent conflicts?

140. Details of process for addressing land conflicts available?

The RSPO Principles and Criteria 2018 contain requirements for addressing land conflicts. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

142. Commitment to mitigate impacts on food security?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

144. Commitment to provide essential community services and facilities?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to fundamental ILO conventions in its own reporting. However, it does not cover all fundamental ILO conventions.

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

The company commits all suppliers to fundamental ILO conventions. However, it does not cover all fundamental ILO conventions.

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to eliminating gender-related discrimination with regard to employment in its own reporting.

151. 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.

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

153. Percentage or number of temporary employees?

154. Percentage or number of women employees?

155. Commitment to pay a Living Wage?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to only paying a minimum wage in its own reporting.

156. Commitment to pay a Living Wage applies to all suppliers?

The company commits all suppliers only to pay a minimum wage to all workers.

157. Progress on commitment to pay a Living Wage?

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

158. Reporting of salary by gender?

159. Commitment to address occupational health and safety?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to addressing occupational health and safety at work for all workers in its own reporting.

160. 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.

161. Provision of personal protective equipment and related training?

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

162. Time lost due to work-based injuries?

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

164. Commitment to support smallholders?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

165. Programme to support scheme smallholders?

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

166. Percentage of scheme smallholders involved in programme?

167. Programme to support independent smallholders?

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

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

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

171. Suspension or exclusion criteria for suppliers?

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

173. Proportion of supply from suppliers that is verified as deforestation- and/or conversion-free (DCF)?

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

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

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

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

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

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

180. Commitment to ethical conduct and prohibition of corruption?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to ethical conduct in its own reporting.

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

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

[Externally verified] Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

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

184. Whistleblowing procedure?

The RSPO Principles and Criteria 2018 contain guidance and requirements on whistleblowing procedures. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

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

The company adheres to this criteria through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (100%).

186. Details of complaints and grievances disclosed?