NaturAceites S.A.

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

The company has its own 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?

The company has an environment and certifications department responsible for sustainability.

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

The company reports that the Board of Directors oversees and approves the sustainability strategy, with implementation delegated to the Management Committee.

5. Reports gender balance of senior management team?

11.1% - The company reports that women constitute 11.1% of its senior management team. Data as of 2022. However, the data is between two to five years old.

6. Reports gender balance of 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?

The company reports collaborating with NGOs, local institutions, and communities such as the Defenders of Nature Foundation, the Balam Association, and AMASURLI to conduct regular water quality monitoring and assessments around its plantations. However, it does not specify the parameters tested or the corrective actions to be taken in case of negative findings.

9. Sustainability report published within last two years?

The company has published its latest sustainability report for 2023.

10. Reports through standardised reporting systems?

The company's sustainability report 2023 has been prepared in accordance with GRI 101 foundation 2021.

11. Climate risks assessment available?

[Externally verified] The company reports a climate risks assessment conducted by a third party Go Green Development. However, the assessment does not include metrics, targets or responsibilities.

12. Lists countries and operations?

Guatemala - Plantations, Mills, Crushers, and Refineries.

13. Lists countries sourcing from?

The company's supply map shows each mill and refinery's sourcing locations, which are all in Guatemala. However, no explicit statement of countries sourcing from is reported.

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

12059.1 - The RSPO ACOP 2024 states that the company has 12059.06 ha of total land area managed/controlled for oil palm.

15. Total oil palm planted area (ha)?

12761 - The company reports 12761 ha of total oil palm planted area.

16. Scheme smallholders planted area (ha)?

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

17. Unplanted area (areas designated for future planting) (ha)?

0 - The company reports zero ha of total unplanted area in its RSPO ACOP 2024.

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

170 - The company reports 170.00 ha of conservation set-aside area, including a high conservation value (HCV) area in its RSPO ACOP 2024.

19. Maps of estates/management units?

The concession boundaries have been made available to the RSPO and the company declares no new concession acquisition or change in the ownership of existing concessions was undertaken according to RSPO ACOP 2024. The company also reports its own maps.

20. Maps of all scheme smallholders?

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

21. Maps of all third-party supplying plantations?

The company reports the geo-referenced maps of third-party supplying plantations including estate boundaries.

22. Number of company-owned mills?

4 - The company reports that it has three palm oil mills in its sustainability report 2023. However, the RSPO ACOP 2024 indicates that the company has four palm oil mills.

23. Names and locations of company-owned mills?

The names and locations of only three mills are available on GFW and in the company's own reporting. However, the ACOP states that it has four mills in total.

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

The company reports that all three mills source from a combination of company-owned operations and third parties.

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

The company reports that 41.1% of FFB is from own plantations and 58.9% is from third-party plantations.

26. Number of third party supplying mills?

2 - The company reports that it has two third-party supplying mills.

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

The company reports the names and locations of all third-party supplying mills on its map.

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

The company reports that one supply mill (50%) sources from own plantations only, whilst the other supply mill (50%) sources from both own and third-party supplying plantations.

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

The company reports the percentages for each supplying mill separately. However, no overall figure is reported.

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

This indicator is disabled as the company sources only directly from mills.

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

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

32. Percentage of supply traceable to mill level?

The company reports 100% traceability to mill level. Additional points were awarded for IP and SG certification bodies.

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

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

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

The company reports that 100% of fresh fruit bunches (FFB) supply to own mills is traceable to the plantation level.

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

The company reports that 100% of supply from third-party mills is traceable to the plantation level. Additional points were awarded for the IP certification body.

36. Publishes traceability data at refinery level?

The company reports 100% PKO traceability to plantations for the refinery level.

37. Publishes traceability data at crusher level?

The company reports 100% PKO traceability to plantations for the crusher level.

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

2012 - The company has been an RSPO member since 2012.

39. 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?

2016 - The company has been an RSPO member since 2012 and received certification in 2016. However, the company has received certification after three years of joining in RSPO.

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

The company has submitted its latest RSPO ACOP 2024.

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

0% - The RSPO ACOP 2024 states that 0% of the company's area is RSPO-certified.

42. Percentage of mills RSPO-certified?

0% - The company reports that all its mills are RSPO-certified. However, the RSPO ACOP 2024 states that out of four mills zero mill is RSPO-certified.

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

2025 - The company commits to achieve 100% RSPO certification of estates and mills by 2025. This is within 5 years.

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

2025 - The company commits to achieve 100% RSPO certification of all palm product processing facilities by 2025. This is within 5 years.

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

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

46. 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.

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

27.68% - The company's RSPO ACOP 2024 states that 27.68 % of FFB supply from outgrowers FFB suppliers are RSPO-certified.

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

10.52% - The company's RSPO ACOP 2024 states that 10.52% of all palm oil and oil palm products handled/traded/processed (tonnes) are RSPO-certified.

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

The company's RSPO ACOP 2024 states that it sells 21.05% of RSPO-certified palm oil through segregated or identity-preserved supply chains.

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

The company's RSPO ACOP 2024 states that it processes/trades 80.89% 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 the company does not operate in Indonesia.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

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

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

54. Commitment to zero conversion of natural ecosystems?

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

56. Commitment to zero deforestation?

The company commits to zero deforestation. This commitment has been in place since 2019.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation. This commitment has been in place since 2019.

58. Criteria and cut-off date for defining deforestation and/or ecosystem conversion?

The company also defines deforestation as the removal of HCV and HCS areas and specifies any deforestation/conversion past 2019 will not be accepted.

59. Criteria and cut-off date for defining deforestation and/or ecosystem conversion in supplier operations?

The company defines deforestation for suppliers as removal of HCV and HCS areas and specifies any deforestation/conversion past 2019 will not be accepted in supplier operations.

60. Cross-commodity zero deforestation commitment?

61. Cross-commodity zero deforestation commitment applies to all suppliers?

62. Target date to achieve zero deforestation?

The company has set a target date to achieve zero deforestation across all own operations by 2025.

63. Target date to achieve zero deforestation in supplier operations?

The company has set a target date to achieve zero deforestation by 2025. However, it does not clearly cover all suppliers.

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

The company is also a member of the GREPALMA (Palm Growers Guild of Guatemala) and has signed a voluntary commitment to zero deforestation that includes a permanent satellite monitoring system. The scope of monitoring includes plantations and third-party fruit producers of the company.

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

The company reports that some of its supplier operations are monitored through Satelligence data, reporting is conducted quarterly. The extent of supplier area being monitored is unclear.

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

The company reports deforestation areas and events through various satellite monitoring mechanisms for its own operations and some supplier operations. However, it does not report illegal or non-compliant deforestation and/or conversion recorded across the company's entire operational area since the commitment cut-off date in 2019.

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

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

The company commits to restore ecosystems to their prior condition in cases of conversion within its own operations. However, the commitment is unclear.

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

The company commits suppliers to restore ecosystems to their prior condition in cases of conversion within their own operations. However, the commitment is unclear.

70. Implementing a landscape or jurisdictional level approach?

The company reports a landscape project to protect 9,400 ha of forest in collaboration with the 'National Council of Protected Areas' (CONAP), the 'Wildlife Conservation Society' (WCS), the 'local NGO Balam', and the local community. This project includes biodiversity monitoring and threat protection.

71. Biodiversity policy?

The company states a general commitment to biodiversity protection both within and beyond HCV and HCS set-asides. However, no biodiversity policy and time-bound measurable targets are reported.

72. Biodiversity policy applies to all suppliers?

The company states a general commitment to biodiversity protection both within and beyond HCV and HCS set-asides that apply to all suppliers. However, no biodiversity policy is reported.

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

The company reports that it conducts biodiversity monitoring every three months in plantation areas near HCV zones and forests, classifying species based on their rarity or threat level using the IUCN Red List and other specialized lists. Notable species identified include the jaguar (Panthera onca), white-lipped tapir (Tapirus bairdii), white turtle (Dermatemys mawii), and peccary (Tayassu pecari).

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

The company reports that it has conserved 270 hectares of riparian areas in 2023, exceeding its 2028 goal of 292 hectares, through restoration and conservation programs that protect riverbanks and support biodiversity. Additionally, it participates in a manatee protection program in the Bocas del Polochic Wildlife Refuge, funding the protection of 9,400 hectares of the Perú-Peruito River area in collaboration with the Wildlife Conservation Society.

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

The company commits to no hunting of all species in its operations.

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

The company commits all suppliers to no hunting of all species in their operations.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to conduct High Conservation Value (HCV) assessments.

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

The company commits all suppliers to conduct HCV assessments.

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

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

[Externally verified] The company has published HCV assessments on the HCV website. However, it is unclear whether these assessments cover all operations.

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

[Externally verified] The company has published HCV management and monitoring plans on the HCV website. However, it is unclear whether these plans cover all operations.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS).

83. 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?

The company commits all suppliers to only use licensed HCV assessors accredited by the HCV Resource Network's ALS.

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

[Externally verified] The company has published satisfactory reviews for six of its HCV assessments. However, it is unclear whether these plans cover all operations.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to the High Carbon Stock (HCS) approach.

86. 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.

87. High Carbon Stock (HCS) assessments available?

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

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

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to conduct social and environmental impact assessments (SEIAs).

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

The company commits all suppliers to conduct social and environmental impact assessments.

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

[Externally verified] The SEIA assessments and their associated management and monitoring plans for the Polochic and Northern Transversal Strip regions are available on the company's website. These reports have been externally verified by Go Green Development.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commit to no planting on peat of any depth.

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

The company commits all suppliers to no planting on peat of any depth.

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

0 (0%) - The company reports that as of 2023, there are no soils classified as peat within its plantations.

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

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

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

The company commit to best management practices for soils and peat.

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

The company commits all suppliers to best management practices for soils and peat.

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

The company reports that it plant legumes throughout plantations, refrains from planting on steep slopes, and applies palm leaves on the soil after harvest to prevent erosion.

99. Commitment to zero burning?

The company commits to zero burning.

100. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to no burning.

101. Evidence of fire monitoring and management?

The company reports that it uses satellite monitoring from Satelligence and NASA's Fire Information Resource Management System (FIRMS) to track fire hotspots. It also conducts training for local communities to enhance fire control efforts.

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

The company reports the locations of fire events detected by NASA's Fire Information Resource Management System (FIRMS) and Satelligence monitoring for its estates. They provided quarterly fire counts since 2016. However, a consolidated total number of fires within the company's concession is not reported.

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

The company reports the locations of fire events detected by NASA's Fire Information Resource Management System (FIRMS) and Satelligence monitoring for its suppliers' estates. They provided quarterly fire counts since 2016. However, a consolidated total number of fires within the suppliers' concession is not reported.

104. Time-bound commitment to reduce absolute greenhouse gas (GHG) emissions?

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

106. Absolute GHG emissions?

105375 - The company has reported GHG emission as 105,375 MT CO2eq. However, data does not include scope 1 & 2 emissions.

107. GHG emissions intensity?

0.76 - The company reports GHG emissions intensity as 0.76 MT CO2 eq/ MT CPO in 2023. However, the information does not include scope 1&2 emissions.

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

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

110. Progress towards commitment to reduce absolute GHG emissions?

The company has reported a reduction in GHG emission from 121,713 MT CO2eq in 2022 to 105,375 MT CO2 eq in 2023. However, the information does not include scope 1&2 emissions.

111. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increased in the GHG emission intensity from 0.60 MT of CO2 equivalent per MT of CPO in 2022 to 0.76 MT of CO2 equivalent per MT of CPO. However, the information does not include scope 1&2 emissions.

112. Methodology used to calculate GHG emissions?

The company reported it used RSPO PalmGHG version 4 calculator or data from the U.S. Environmental Protection Agency (EPA) for calculating GHG emissions.

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

The company reports that one out of its four mills (25%) is equipped with methane capture facilities.

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

The company reports a target to maintain water use intensity below 1.3 m3 per ton of FFB by the year 2025.

115. Water use intensity?

1.7 - The company reports its water use intensity as 1.7 m3 water/MT of FFB for processing plants.

116. Progress towards commitment on water use intensity?

The company reports an increase in its water use intensity from 1.4 m³/MT of FFB for 2022 to 1.7 m³/MT of FFB in 2023.

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

The company's BOD and COD levels are within legal limits.

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

The company has reported that it monitors that the biochemical oxygen demand (BOD) is below 200 ppm, as required by Government Agreement 236- 2006.

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

The company reports that all mills are equipped with wastewater treatment systems, which treat the effluent so that the resulting water can be used for fertigation.

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

The company reports that its refinery is equipped with wastewater treatment systems, which treat effluent in accordance with government agreement 236-2006. However, PORE is not explicitly mentioned.

121. Commitment to protect natural waterways through buffer zones?

The company commit to protect natural waterways through buffer zones.

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

The company also has a riparian recovery project that aims to conserve 292 ha of riverbank areas by 2028 and maintain their good condition thereafter.

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

The company commit to minimise the use of chemicals, including pesticides and chemical fertilisers.

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

The company commits suppliers only to optimise the use of fertilisers and to reduce the use of pesticides.

125. Commitment to no use of paraquat?

The company commit to no use of paraquat.

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

The company commits all suppliers to not use paraquat.

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

The company commit to no use of World Health Organisation (WHO) Class 1A and 1B pesticides.

128. 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.

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

The company commit to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention.

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

The company commits suppliers to not use Stockholm and Rotterdam Convention chemicals.

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

The company reports the use of pesticides, herbicides, and fertilisers in grams of active ingredient (AI) per ha of planting area.

132. Implementation of commitment to minimise inorganic fertiliser use?

The company has reported the reduction of AI by 100 kg/ha compared to the 2022.

133. Integrated Pest Management (IPM) approach?

The company reports that it uses various techniques to keep pest populations below threshold limits. These techniques include traps to capture the black palm weevil, phytosanitary stations for early detection of pests during the rainy season, planting nectar trees to attract beneficial insects that prey on harmful pests, and using biological agents to combat pathogens.

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

The company also reports that most of its waste is non-hazardous and organic, either reused as biomass to generate energy in processing plants or applied to plantation soil as manure. Hazardous waste is managed by third parties with current environmental licenses for waste disposal.

135. Commitment to human rights?

The company commits to respect the Universal Declaration of Human Rights.

136. Commitment to human rights applies to all suppliers?

The company commits suppliers to the Universal Declaration of Human Rights.

137. Progress on human rights commitment?

The company reports conducting human rights training. Additionally, it has a complaints mechanism and a due diligence process for human rights.

138. Commitment to respect Indigenous Peoples' and local communities' rights?

The company commits to local communities and indigenous rights but does not refer to the UN declaration or ILO convention.

139. Commitment to respect Indigenous Peoples' and local communities' rights applies to all suppliers?

The company commits suppliers to local communities and indigenous rights but does not refer to the UN declaration or ILO convention.

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

The company commits to respect only legal land rights.

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

The company commits suppliers to respect only legal land rights.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to respect FPIC.

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

The company commits all suppliers to respect FPIC.

144. 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). Points have therefore been awarded on the basis of the company's commitments under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also provided details of the FPIC process.

145. Examples of local stakeholder engagement to prevent conflicts?

The company reports conducting socio-environmental impact assessments every two years, implementing participatory mapping under FPIC prior to new plantations, and promoting dialogue and nonviolence during land-related conflicts. It also provides stakeholder training and maintains a grievance system to support respectful engagement with local communities.

146. Details of process for addressing land conflicts available?

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

148. Commitment to mitigate impacts on food security?

The company also has a 'Better Homes Programme' to promote self-management and nutritional food security.

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

The company has a 'Better Homes Program' aimed at women in surrounding communities to promote self-management and nutritional food security through community gardens, in CO2e-generating activities, and a three-year training process. However, company has provided only one example.

150. Commitment to provide essential community services and facilities?

The company commit to provide essential community services and facilities.

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

The company reports various initiatives including the renovation of health posts, provision of drinking water, maintenance of schools and roads, and support for entrepreneurship activities.

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

The company commits to provide work opportunities for local communities. It does so by prioritizing local employment, supporting job training programs, and implementing initiatives aimed at improving the community's socioeconomic well-being.

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

The company commit to ILO conventions of fundamental principles and rights at work.

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

The company commits all suppliers to the ILO's declaration on fundamental principles and rights at work.

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

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

The company commits to eliminate gender-related discrimination with regard to employment.

157. 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.

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

The company has established gender committees to safeguard the rights of women and also provide training to all employees on gender discrimination.

159. Percentage or number of temporary employees?

36% - The company reports that 36% of employees were temporary employees in 2023.

160. Reports gender balance of employees?

337 (4.47%) - The company reports that 337 (4.47%) of employees were women in 2023.

161. Commitment to pay a living wage?

The company commits to pay minimum wage.

162. Commitment to pay a living wage applies to all suppliers?

The company's commitment to paying the legal minimum wage applies only to some suppliers.

163. Progress on commitment to pay a living wage?

164. Reporting of salary by gender?

The company reports the salary ratio by gender across various employee categories, including operations, middle management, and senior management.

165. Commitment to address occupational health and safety?

The company commits to address occupational health and safety.

166. 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.

167. Provision of personal protective equipment and related training?

The company ensures that all employees receive personal protective equipment (PPE) and related training.

168. Time lost due to work-based injuries?

3.3 - The company reports the accident frequency rate as 3.3. Calculated as per 1,000,000 working hours. Data as of 2023.

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

1 - The company reports one accidents that resulted in fatalities. Data as of 2023.

170. Commitment to support smallholders?

The company commits to support smallholders.

171. Programme to support scheme smallholders?

172. Percentage of scheme smallholders involved in programme?

173. Programme to support independent smallholders?

The company reports that it has supported the establishment of community palm associations such as AsoPombaaq and Setolox, in collaboration with the National Agricultural Development Fund (FONAGRO). These projects provide technical training, agronomic assistance, access to best agricultural practices, and financial support to establish new plantations, with the goal of achieving RSPO certification and integrating independent smallholders into the company's supply chain.

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

84 - The company reports supporting two independent smallholder projects - AsoPombaaq (54 producers) and AsoSetolox (30 producers).

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

The company has a system to engage suppliers, including twice annual audits by the environment and certifications team and weekly reporting required by non-RSPO certified suppliers on certification progress.

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

22 (36%) - The company reports that 36% of suppliers are in compliance with the human rights and sustainability policy and are RSPO certified.

177. Suspension or exclusion criteria for suppliers?

The company outlines the criteria for supplier exclusion and specifies that suppliers failing to implement corrective actions within six months will face suspension.

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

The company reports yearly targets for suppliers to be in compliance with palm oil sourcing commitments until 2027 when all supplier should be compliant.

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

100% - The company reports zero deforestation events in its third-party FFB supply base. This has been calculated through satellite monitoring which covers a 50 km radius from all supplying mills.

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

The company reports that all of its supplying mills are classified as low-risk. However, it does not report the risk level of its own mills.

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

The company has reported two mills that supplied crude palm oil (CPO) in 2022, both were classified as low risk. However, it does not report risk levels for its own supplying mills.

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

The company has reported two mills that supplied crude palm oil (CPO) in 2022, both were classified as low risk. However, it does not report risk levels for its own supplying mills.

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

The company conducts bi-annual assessments of third-party supplying mills, using self-assessment for risk evaluation only. However, it does not disclose any assessments conducted on its own mills for risk.

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

The company assesses third-party supplying mills twice per year. However, it does not report that it assesses its own mills for risk.

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

The company reports the risk level for third-party supplying mills annually but does not provide information on risk assessments conducted for its own mills.

186. Commitment to ethical conduct and prohibition of corruption?

The company commit to ethical conduct and prohibition of corruption.

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

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

The company has conducted a corruption risk assessment in 2023 and reported no corruption-related complaints or legal cases.

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

The company has published its tax policy and states that the tax department has responsibility for the policy.

190. Whistleblowing procedure?

The company has its whistleblowing procedure.

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

The company has complaints system open to all stakeholders.

192. Details of complaints and grievances disclosed?

The company provides a list of grievances that includes limited information about the complaints.