Nisshin OilliO

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

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

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

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

3. High-level position of responsibility for sustainability?

The company has a management sustainability committee. However, it is unclear which high-level position has responsibility for sustainability.

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

The company has established a management sustainability committee led by the president, who holds ultimate responsibility for sustainability.

5. Reports gender balance of senior management team?

11.1% - The company reports the percentage of women in the management team as 11.1% in 2022. However, this data does not include women at the senior management level.

6. Reports gender balance of board members?

2 (22.22%) - The company reports that it has 2 (22.22%) women board members in 2022.

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 UNGC, and its subsidiary, Intercontinental Specialty Fats Sdn Bhd, is a member of the POCG.

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

The company's subsidiary, Intercontinental Specialty Fats Sdn Bhd, collaborated with Earthworm Foundation on the 'Labour Transformation Programme' to improve labour management and ethical recruitment practices for more responsible value chains. Additionally, the subsidiary worked with the Global Environment Centre (GEC) and Sahabat Hutan Bakau Kampung Dato' Hormat (SHBKDH) to plant mangrove trees in Sabak Bernam, Selangor. However, this collaboration does not clearly focus on reducing negative environmental or social outcomes associated with palm oil production.

9. Sustainability report published within last two years?

The company has published its latest Integrated Report for 2023.

10. Reports through standardised reporting systems?

The company has submitted all three CDP questionnaires for 2023.

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

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

12. Climate risks assessment available?

The company has published a climate-risk assessment that includes the actual and potential impacts of climate change, as well as the metrics, targets, and processes used to assess and manage these risks.

13. Lists countries and operations?

The company outlines the countries where it operates and details the nature of its activities in each of these locations.

14. Lists countries sourcing from?

The company's main subsidiary, ISF, sources from Malaysia and Thailand. Sourcing data is not available for the company's entire operations.

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

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

16. Total oil palm planted area (ha)?

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

17. Scheme smallholders planted area (ha)?

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

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

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

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

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

20. Maps of estates/management units?

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

21. Maps of all scheme smallholders?

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

22. Maps of all third-party supplying plantations?

23. Number of company-owned mills?

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

24. Names and locations of company-owned mills?

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

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

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

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

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

27. Number of third party supplying mills?

1649 - The company has published a CPO supplier mill list.

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

The company has provided the names, addresses and coordinates 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?

The company's subsidiary ISF sources from 38 suppliers, 20 of which source FFB from their own plantations, and 18 from both their own and external plantations. However, it is not clear whether this covers all suppliers.

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

The company's subsidiary ISF sources 61% of CPO volume from third-party supplying mill's own plantations and 39% from external plantations. However, it is not clear whether this covers all suppliers.

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

The company's subsidiary ISF sources 82% of its supply directly from mills and 18% from kernel-crushing plants. It states that it does not source from traders. However, it is not clear whether this covers all suppliers.

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

The company's subsidiary, ISF, has already achieved 100% traceability to mill level. However, it is not clear whether this covers all suppliers.

33. Percentage of supply traceable to mill level?

The company reports that 99% of its supply is traceable to the mill level. An additional point has been awarded due to the company's RSPO SSC under SG supply chain certifications.

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

The company commits to achieve 100% traceability to plantation level by the year 2030.

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

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

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

The company reports that 90.9% of its palm oil supply and 72.7% of its palm kernel oil supply are traceable to the plantation level.

37. Publishes traceability data at refinery level?

The company publishes traceability data for its subsidiary's refineries to the plantation level. However, it is unclear if this data includes all refineries.

38. Publishes traceability data at crusher level?

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

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

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

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

2011 - The company became an RSPO member in 2004 but received its first certification in 2011.

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

The company has submitted its latest RSPO ACOP 2023.

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

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

43. Percentage of mills RSPO-certified?

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

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

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

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

2030 - The company commits to achieve 100% RSPO certification of all palm product processing facilities by 2030. This is beyond 5 years.

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

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

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

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

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

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

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

50.1% - The company reports that 50.10% of all palm oil and oil palm products it handles, trades, and processes are RSPO-certified.

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

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

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

The company sells 47.32% 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 is only a processor or trader.

53. Malaysia Sustainable Palm Oil (MSPO) certified?

The company's subsidiary, ISF, is 100% MSPO-certified. However, it is unclear whether this certification covers all palm oil operations in Malaysia.

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

The company's subsidiary, ISF, is 100% ISCC-certified.

55. Commitment to zero conversion of natural ecosystems?

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

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

57. Commitment to zero deforestation?

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

58. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to no development in High Conservation Value (HCV), High Carbon Stock (HCS) and peatland areas. This commitment has been in place since 2018.

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

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

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

The company commits all suppliers to no development in High Conservation Value (HCV), High Carbon Stock (HCS), and peatland areas. However, no cut-off date is specified.

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

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

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

The company reports that it periodically monitors forest loss in its supply chain using satellite mapping tools such as 'Global Forest Watch' and 'Google Earth'. However, no specific time-frame or extent of the monitored area is provided.

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

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

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

The company records instances of deforestation in its grievance logs but a total figure for non-compliant deforestation in supplier operations is not reported and it is unclear if logs cover all supplying operations.

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

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

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

The company's subsidiary commits suppliers to restore deforestation from a cut-off date of 31st December 2015 to re-enter back into the supply chain.

67. Implementing a landscape or jurisdictional level approach?

The company's subsidiary, ISF, reports its collaboration with the Earthworm Foundation on the 'Labour Transformation Programme' aimed at promoting better labour management and ethical recruitment practices for more responsible value chains. As part of the program, ISF facilitated engagement between its customer, Ferrero International S.A., and its supplier, Kulim (Malaysia) Berhad, focusing on two of Kulim's selected plantations. However, no additional examples of such collaborations are provided.

68. Biodiversity policy?

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

69. Biodiversity policy applies to all suppliers?

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

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

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

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

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

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

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

The company's subsidiary commitment to no hunting of all species applies to its suppliers. However, the commitment does not apply to all other groups' supplies.

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

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

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

The company's subsidiary, ISF, commits its suppliers to conduct HCV assessments. However, the commitment does not apply to all other groups' supplies.

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

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

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

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

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

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

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

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

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?

The company's subsidiary, ISF, commits its suppliers to only use licensed HCV assessors accredited by the HCV Resource Network's ALS. However, the commitment does not apply to all other groups' supplies.

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

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

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

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

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

The company's subsidiary, ISF, commits its suppliers to apply the HCS Approach. However, the commitment does not apply to all other groups' supplies.

84. High Carbon Stock (HCS) assessments available?

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

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

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

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

The company's subsidiary, ISF, commits to conducting social and environmental impact assessments. However, this commitment does not cover all operations.

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?

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

90. 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.

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

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

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

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

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

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

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

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

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

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

96. Commitment to zero burning?

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

97. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to no burning.

98. Evidence of fire monitoring and management?

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

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

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

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

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

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

The company commits to reducing GHG emissions (scope 1 and scope 2) by 50% by 2030, compared to a 2016 baseline. However, the figure is not reported as intensity.

102. GHG emissions intensity?

The company reports its GHG emissions intensity as 0.121 (t-CO2/t) processed oil in 2022. However, the figure is not specific to palm oil operations.

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

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

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

The company's subsidiary, ISF, reports its overall emissions from LUC in supplier operations as 718,846.27 MT CO2e. This does not cover the company's entire operations.

105. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increase in its GHG emission intensity from 0.119 t-CO2/t processed oil in 2021 to 0.121 t-CO2/t processed oil in 2022. This figure is also not specific to palm oil operations.

106. Methodology used to calculate GHG emissions?

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

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

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

The company commits to reducing water intensity by 16% by the year 2030 against 2016 baseline.

109. Water use intensity?

1.03 - The company reports its water use intensity as 1.03 m3/t in 2022. However, the figure is not specific to palm oil operations.

110. Progress towards commitment on water use intensity?

The company reports a reduction in its water use intensity from 1.06 m3/t in 2021 to 1.03 m3/t in 2022. However, the figure is not specific to palm oil operations.

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

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

The company reports a reduction in COD levels from 58 tons in 2021 to 26 tons in 2022. However, the figure is not specific to palm oil operations.

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

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

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

The company's subsidiary, ISF, reports that it implements wastewater treatment systems to treat all effluents before releasing them into the drainage system. However, it does not explicitly address the treatment of PORE.

115. Commitment to protect natural waterways through buffer zones?

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

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

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

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

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

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

119. Commitment to no use of paraquat?

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

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

The company's subsidiary commits to no use of paraquat which applies to all its suppliers. However, the commitment does not apply to all other groups' suppliers.

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

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

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

The company's subsidiary commits to no use of World Health Organisation (WHO) Class 1A and 1B pesticides which apply to its suppliers. However, the commitment does not apply to all other groups' supplies.

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

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

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

The company's subsidiary commitment to no use of chemicals listed under the Stockholm Convention and the Rotterdam Convention applies to its suppliers. However, the commitment does not apply to all other groups' supplies.

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

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

126. Implementation of commitment to minimise inorganic fertiliser use?

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

127. Integrated Pest Management (IPM) approach?

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

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

The company's subsidiary, ISF, reports that it has a waste management system to handle both scheduled and non-scheduled waste. All hazardous or scheduled waste is specially stored, packaged, and labelled before being sent to a licensed waste recovery facility for disposal. However, this does not cover all the company's operations.

129. Commitment to human rights?

The company commits to human rights principles as a member of the UN Global Compact.

130. Commitment to human rights applies to all suppliers?

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

131. Progress on human rights commitment?

The company reports that in 2022, as part of its human rights due diligence, it conducted a survey of its domestic and overseas group companies to identify human rights-related issues within the group. Additionally, it provided human rights-related training to management, divisional leaders, and employees in the same year.

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

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

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

The company's commitment to Indigenous and local communities rights applies to all of its suppliers. However, it does not refer to the UN Declaration/ILO conventions.

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

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

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

The company commits all suppliers to respect legal and customary land rights in relation to FPIC only.

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

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

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?

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

139. Examples of local stakeholder engagement to prevent conflicts?

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

140. Details of process for addressing land conflicts available?

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

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

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

142. Commitment to mitigate impacts on food security?

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

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

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

144. Commitment to provide essential community services and facilities?

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

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

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

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

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

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

The company commits to the ILO's Declaration on Fundamental Principles and Rights at Work.

148. 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.

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

The company's subsidiary, ISF, has collaborated with Sedex to improve labour conditions and ensure that workers' rights are upheld and communicated.

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

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

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?

The company's subsidiary, ISF, reports that it conducted an internal survey to capture employee sentiment and gather feedback on gender inclusivity in the workplace. Based on the feedback, ISF has implemented progressive changes to create a more accommodating and inclusive environment for women. These changes include installing a new password-protected nursing room at its head office and prioritising office hours over shifts to enhance the comfort and safety of female employees. Additionally, the company is striving for gender balance by increasing the number of women in managerial positions.

153. Percentage or number of temporary employees?

169 (13.57%) - The company reports that 169 employees out of 1245 were temporary employees.

154. Reports gender balance of employees?

753 (25.06%) - The company reports that it has 753 (25.06%) women employees in 2022. However, data only includes permanent employees.

155. Commitment to pay a living wage?

The company's subsidiary commits to paying a minimum wage to all workers. However, it does not cover all operations.

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

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

157. Progress on commitment to pay a living wage?

The company's subsidiary, ISF, reports that its starting wage is equal to the legal minimum wage of the country.

158. Reporting of salary by gender?

159. Commitment to address occupational health and safety?

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

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?

The company reports the number of participants enrolled in safety training for its factories but does not specify the type of training or equipment provided. Additionally, the company's subsidiary, ISF, states that it offers health and safety training to its employees.

162. Time lost due to work-based injuries?

4.08 - The company's subsidiary reports a lost time accident rate (LTAR) of 4.08 for 2023. Calculated as number of accidents x 1,000,000/total working hours. However, it does not cover all palm oil operations.

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

0 - The company's subsidiary reported zero fatalities in 2023. However, it does not cover all palm oil operations.

164. Commitment to support smallholders?

The company commits to supporting smallholders. However, it is unclear if it covers all types of smallholders.

165. Programme to support scheme smallholders?

The company reports that it has launched a 'Small Holder Support Programme' to connect upstream farms with downstream customers over a three-year period starting in 2023. In collaboration with its customer Ferrero, the group is providing practical support, such as training, to small-scale farmers affiliated with Hap Seng 2, the group's main procurement farm, to help them obtain RSPO certification. However, the type of smallholder being supported is unclear.

166. Percentage of scheme smallholders involved in programme?

167. Programme to support independent smallholders?

The company reports that it has launched a 'Small Holder Support Programme' to connect upstream farms with downstream customers over a three-year period starting in 2023. In collaboration with its customer Ferrero, the group is providing practical support, such as training, to small-scale farmers affiliated with Hap Seng 2, the group's main procurement farm, to help them obtain RSPO certification. However, the type of smallholder being supported is unclear.

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?

The company's subsidiary, ISF, describes the processes used to assess and engage suppliers on compliance with its policy. However, these processes do not cover all operations.

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

227 - The company's subsidiary, ISF, reports that it engages with its suppliers, and 51 direct suppliers along with 176 indirect suppliers comply with its palm oil sourcing policy. However, this engagement does not cover the entire scope of operations.

171. Suspension or exclusion criteria for suppliers?

The company reports that when a complaint is raised against a supplier then it engages with the named supplier to discuss the issues raised in accordance with the objective of resolving the issue. If the supplier does not engage effectively in the process towards resolution and compliance with the policy, the company will review its relationship with that supplier and may cease the relationship as a last resort.

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

The company's subsidiary, ISF, has a time-bound action plan, including KPIs, for suppliers to comply with its palm oil sourcing commitments. However, this plan does not cover all of the group's suppliers.

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

The company's subsidiary reports that 62% of its FFB supply from supplying mills is verified as deforestation- and/or conversion-free (DCF). However, this data is based solely on self-assessments by suppliers and does not cover all operations.

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?

The company implements risk assessments based on the supplier mill list. However, no further details on the procedure could be found.

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 commits to ethical conduct and the prohibition of corruption.

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

The company commits all suppliers to prohibit corruption only.

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

The company reports that it regularly monitors anti-corruption risks. In 2022, it provided lectures on corporate ethics-related themes. Additionally, the company has established a corporate ethics committee to address complaints and queries received through the corporate ethics hotline.

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

184. Whistleblowing procedure?

The company states that it protects the privacy of whistleblowers and takes strict corporate-level actions against any unfavourable treatment or retribution against them. However, no flowchart or detailed description is available. One of the company's subsidiaries has a clear whistleblowing policy.

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

The company has a grievance and complaints system accessible to all stakeholders.

186. Details of complaints and grievances disclosed?

[Externally verified] The company has disclosed details of complaints and grievances in comprehensive detail.