NaturAceites S.A.

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

The company has published a sustainable palm oil policy which covers all palm oil operations.

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?

This indicator has been disabled as the company is not publicly listed and does not have a board.

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

11% - The company reports that women hold 11% of senior management positions.

6. Percentage or number of women board members?

This indicator has been disabled as the company is not publicly listed and does not have a board.

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 the UN Global Compact.

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

The company reports it has conducted river water testing near its concessions in collaboration with NGO Defensores de la Naturaleza and Asociacion Balam. The company does not report what it is testing for, or what actions would be taken if testing showed pollution.

9. Sustainability report published within last two years?

The company published its most recent sustainability report in 2021.

10. Reports through standardised reporting systems?

The company references GRI standards in its 2021 sustainability report and includes a GRI checklist, however it does include an official statement that it has followed a specific GRI standard.

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?

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

13. Lists countries and operations?

The company operates in Guatemala (plantations, mills, crushers, and refinery).

14. Lists countries sourcing from?

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

12145.4 - The company reports that its total area managed for palm oil is 12,145.40 ha, according to its 2021 RSPO ACOP. In contrast, the company only reports an area of 11,736 ha in its 2021 sustainability report. As these figures are within 5% of each other, full points have been awarded. The most recent data from the 2021 RSPO ACOP has been used.

16. Total oil palm planted area (ha)?

12145.4 - The company reports that its total palm planted area is 12,145.40 ha, according to its RSPO ACOP 2021, however this figure includes infrastructure and no separate figure is reported by the company.

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)?

0 - The company states that it has no unplanted land, according to its 2021 RSPO ACOP.

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

0 - The company reports its total conservation area in its 2021 ACOP.

20. Maps of estates/management units?

The company has submitted maps of estates/management units to RSPO.

21. Maps of scheme smallholders?

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

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

23. Number of company-owned mills?

3 - The company owns three palm oil mills.

24. Names and locations of company-owned mills?

The names and locations of all the company's mills are available on GFW.

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

All three mills source from a combination of 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?

The company reports that 40.1% of FFB to mills is from own plantations and 59.9% is from third party plantations.

27. Number of third party supplying mills?

4 - The company reports it has four 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?

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

33. Percentage of supply traceable to mill level?

The company reports 100% traceability to mill level.

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

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

35. 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 plantation level.

36. 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 plantation level.

37. Publishes traceability data at refinery level?

The company reports that 100% of supply to its refinery is traceable to plantation level.

38. Publishes traceability data at crusher level?

[Externally verified] The company reports that 100% of supply to its crushers is traceable to plantation level.

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

[Externally verified] 2012 - The company is a member of the RSPO.

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

[Externally verified] 2015 - The company received its first RSPO Certification in 2015, within three years of joining RSPO.

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

The company has submitted its most recent 2021 RSPO ACOP.

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

[Externally verified] 100% - The company reports that 100% of its total landbank is RSPO certified.

43. Percentage of mills RSPO-certified?

[Externally verified] 100% - All three of the company mills are RSPO certified.

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

2021 - The company achieved this target in 2021.

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

2021 - The company achieved this in 2021.

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?

[Externally verified] 52.24% - The company reports the percentage certified from outgrowers in its 2020 ACOP.

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

[Externally verified] 40.53% - The company reports the percentage of all palm oil and oil palm products handled/traded/processed that is RSPO certified in its ACOP 2021.

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

[Externally verified] The company sells 69% 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?

[Externally verified] The company reports that it processes/trades 96.78% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains in its 2021 RSPO ACOP.

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)?

55. Commitment to zero conversion of natural ecosystems?

56. Commitment to zero deforestation?

The company commits to zero deforestation.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation.

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

The company defines deforestation as the clearing of any High Carbon reserves or High Conservation Value areas, and states a cut-off date of 2016.

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

The company defines deforestation for suppliers as the removal of HCV and HCS areas and specifies any deforestation/conversion past December 2016 will not be accepted in supplier operations.

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

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

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

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

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

64. Commitment to restoration of deforestation/conversion?

The company reports that forest clearance up until the last planting in 2012 must follow the RSPO compensation procedure. This is an unclear commitment that does not clearly apply since the cut-off date of 2016.

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

The company reports that forest clearance by suppliers must follow the RSPO compensation procedure. No reference is made to the cut-off date.

66. 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) and local NGO Balam, as well as working with the local community. The project includes biodiversity monitoring and threat protection.

67. Biodiversity policy?

68. Biodiversity policy applies to all suppliers?

69. 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.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports it protects 262 ha of riverbank in a restoration programme as well as a 9,400 ha conservation area in Peru which is home to a number of endangered animal species.

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

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

72. 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.

73. 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 makes this commitment in its own reporting.

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

The company commits all suppliers to conduct HCV assessments.

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

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

This indicator is disabled as the company has not undertaken any new planting since January 2015.

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

This indicator is disabled as the company has not undertaken any new planting since January 2015.

78. 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.

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

The company references the use of the HCV Resource Network's Assessor Licensing Scheme (ALS) within its sustainability policy, however it does not explicitly state a commitment to only use HCV ALS assessors.

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

This indicator is disabled as the company has not undertaken any new planting since January 2015.

81. 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.

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

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

83. High Carbon Stock (HCS) assessments available?

This indicator is disabled as the company has not undertaken any new planting since January 2016.

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

The indicator is disabled as the company has had no new planting since April 2015.

85. 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.

86. 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.

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

88. 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 communicates this in its own reporting.

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

The company commits to no planting on peat, but does not specify any depth. Thus, only partial points can be awarded.

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

0 (0%) - The company reports that it has no landbank on peat.

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

This indicator is disabled as the producer clearly states that it has no operations on peatland for above indicator (""Landbank or planted area on peat (ha)"").

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

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

93. 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.

94. 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.

95. Commitment to zero burning?

The company commits to zero burning.

96. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to no burning.

97. Evidence of fire monitoring and management?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports satellite monitoring of fire hotspots through the Guild of Palm Growers of Guatemala, GREPALMA.

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

The company provides a map of fire events according to Satelligence monitoring in 2021. No overall figures are provided.

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

The company provides a map of fire events according to Satelligence monitoring in 2021 which includes plantations managed by third-party fruit producers that deliver to the company's processing plants. No overall figures are provided.

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

The company commits to reducing GHG emissions, but this commitment is not time-bound.

101. GHG emissions intensity?

The company reports its GHG emissions as 153,081 MT CO2 in 2020, but not intensity. Thus, only partial points can be awarded.

102. GHG emissions from land use change?

The indicator is disabled as the company has had no new land development since January 2015.

103. Progress towards commitment to reduce GHG emissions intensity?

104. Methodology used to calculate GHG emissions?

The company uses the RSPO Palm GHG calculator to calculate GHG emissions.

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

In 2021 construction of the company's first methane capture facility began, it is not yet complete.

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

The company reports a graph showing water use intensity plans for 2021-2025 but does not provide an exact figure for its target. The target is to achieve a water use intensity of approximately 1.3 m3 per ton of FFB by 2025.

107. Water use intensity?

1.2 - The company reports its water use intensity as 1.2 m3 water/MT of FFB for processing plants, however, it is not clear whether this figure accounts for all operations.

108. Progress towards commitment on water use intensity?

The company's water-use intensity has decreased from 2018-2021. Only partial points can be awarded as it is not clear whether this data covers all the company's operations.

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

The company does not discharge any effluents from mills into waterways, all wastewater is used as agricultural irrigation in accordance with local regulations.

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

The company does not discharge any effluents from mills into waterways, all wastewater is used as agricultural irrigation in accordance with local regulations.

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

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

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

The company provides a flowchart that details the treatment of wastewater from its palm oil refineries.

113. Commitment to protect natural waterways through buffer zones?

The company commits to protecting natural waterways through riparian zones.

114. 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. The company also reports a riparian recovery project.

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

The company commits to minimise the use of chemical fertilisers and pesticides.

116. 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.

117. Commitment to no use of paraquat?

The company commits to not use paraquat.

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

The company commits all suppliers to not use paraquat.

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

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

120. 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.

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

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

122. 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.

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

The company reports use of pesticides expressed as grams of active ingredient (AI) per ton of crude palm oil (CPO) and as grams of active ingredient (AI) per sowing area (ha). No figures are provided for fertilisers.

124. 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.

125. Integrated Pest Management (IPM) approach?

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

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company reports it uses agricultural waste from plantations as natural fertiliser and using the fibre and shell from the oil processing process as biofuel. The company also reports a recycling and responsible disposal process.

127. Commitment to human rights?

The company commits to the Universal Declaration of Human Rights.

128. Commitment to human rights applies to all suppliers?

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

129. Progress on human rights commitment?

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

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

The company commits to respect local communities' rights but does not commit to the UN Declaration on the Rights of Indigenous Peoples or to the ILO Indigenous and Tribal Peoples Convention (no. 169).

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

The company commits suppliers to respect local communities' rights but does not commit to the UN Declaration on the Rights of Indigenous Peoples or to the ILO Indigenous and Tribal Peoples Convention (no. 169).

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

The commitment refers to legal land tenure rights but makes no mention of customary rights.

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

The commitment applies to suppliers but only refers to legal land tenure rights and does not mention customary rights.

134. 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.

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

The company commits all suppliers to respect FPIC.

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

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.

137. Examples of local stakeholder engagement to prevent conflicts?

The company organises regular community drop-in days and provides a list of testimonials from local community members, monthly meetings with communities leaders, and participatory mapping.

138. Details of process for addressing land conflicts available?

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

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

140. Commitment to mitigate impacts on food security?

The company has a programme to help improve nutritional food security among children in the local community.

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

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

142. Commitment to provide essential community services and facilities?

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports it maintains schools, builds roads, and provides healthcare facilities.

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

The company commits to provide work opportunities for local communities.

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

The company commits to all Fundamental ILO Conventions.

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

The company commits all suppliers to all Fundamental ILO Conventions.

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

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

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

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

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

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

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

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

151. Percentage or number of temporary employees?

2751 (42%) - The company reports the number and percentage of temporary employees.

152. Percentage or number of women employees?

160 (3.2%) - The company reports the number and percentage of female employees.

153. Commitment to pay a Decent Living wage?

The company reports its commitment to pay the legal national minimum wage in its labour policy.

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

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

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

156. Reporting of salary by gender?

The company reports the ratio of salaries by employee category.

157. Commitment to address occupational health and safety?

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

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

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

159. Provision of personal protective equipment and related training?

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

160. Time lost due to work-based injuries?

4.4 - The company reports its accident frequency rate per 1,000,000 hours worked.

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

0 - In 2020, the company reported zero fatalities as a result of work-based injuries.

162. Commitment to support smallholders?

The company reports a commitment to support 26 smallholders by 2023. It does not specify scheme and/or independent smallholders.

163. Programme to support scheme smallholders?

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

164. Percentage of scheme smallholders involved in programme?

0 (0%) - The company does not have a scheme smallholder support programme yet, but plans to support 26 smallholders by 2023. It does not specify scheme and/or independent smallholders.

165. Programme to support independent smallholders?

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

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

0 (0%) - The company does not have a scheme smallholder support programme yet, but plans to support 26 smallholders by 2023. It does not specify scheme and/or independent smallholders.

167. 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, this includes annual audits by the Environment and Certifications team as well as weekly reporting required by non-RSPO certified suppliers on certification progress.

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

169. Suspension or exclusion criteria for suppliers?

The company reports criteria by which suppliers are excluded, but does not provide timeframes for action.

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

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

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

The company reports that its four third-party supplying mills are classified as low risk, however does not report the risk level of its three company-owned mills. No time-bound plan to engage with high risk mills is provided.

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

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

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

The company states that it has a procedure to assess risk levels of mills but provides no further details on the procedure beyond reviewing mill certification under RSPO and ISCC. This includes mills certified under the mass balance supply chain model.

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

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

178. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and the prohibition of bribery/fraud.

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

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

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

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

The company has published its corporate tax policy, and states that the Tax Department has responsibility for this policy.

182. Whistleblowing procedure?

The company states its whistleblowing procedure for employees, and includes information on how whistleblowers are protected.

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

The company has its own grievance or complaints system open to all stakeholders.

184. Details of complaints and grievances disclosed?