TSH Resources Bhd

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?

The company reports that responsibility for sustainability lies with a senior-level executive, the Head of Climate Action & Sustainability Advocacy (CASA).

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

The company has established a Sustainability Steering Committee, which is chaired by a non-independent, non-executive board member.

5. Reports gender balance of senior management team?

3 (25%) - The company reports that women make up 25% (3 out of 12 members) of its senior management team.

6. Reports gender balance of board members?

25% - The company reports that, as of 2024, 25% of its board members are women.

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?

In 2024, the company collaborated with the Indonesian Manggala Agni (Forest and Land Fire Brigade) to train its firefighting teams, aiming to strengthen fire response capabilities and safeguard its operations and surrounding ecosystems.

9. Sustainability report published within last two years?

The company has published its 2024 annual report, which incorporates information on its sustainability initiatives.

10. Reports through standardised reporting systems?

The company's annual report 2023 has been prepared in accordance with GRI 2: General Disclosures 2021; however, it does not follow the GRI 1: Foundation 2021 standard.

11. Climate risks assessment available?

12. Lists countries and operations?

Malaysia - (Plantations, one mill, refinery and crushers), Indonesia - (Plantations, 4 mills).

13. Lists countries sourcing from?

The company states that 96.03% of its FFB is sourced from local suppliers in Malaysia and Indonesia, while the remaining 3.97% is procured from overseas suppliers. However, the specific locations of these overseas suppliers are not disclosed.

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

63928 - The company reports a total managed land area of 63,928 ha for oil palm. However, this figure includes mill areas, and it is unclear whether it encompasses all of the company's palm oil operations.

15. Total oil palm planted area (ha)?

38927 - The company reports a total planted area of 38,927 ha for oil palm in 2024.

16. Scheme smallholders planted area (ha)?

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

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

19. Maps of estates/management units?

The company has published maps of its estates on its website; however, these are not in a digital format with clearly defined estate boundaries and lack date references.

20. Maps of all scheme smallholders?

21. Maps of all third-party supplying plantations?

22. Number of company-owned mills?

5 - The company reports that it has five palm oil mills.

23. Names and locations of company-owned mills?

The names and locations of all company-owned mills are available on GFW.

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

The company reports that its four mills in Indonesia source FFB from its own plantations and scheme smallholders, while its single mill in Malaysia sources 85% of FFB from third-party suppliers. However, the origin of the remaining 15% of FFB for the Malaysian mill is not specified.

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

26. Number of third party supplying mills?

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

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

This indicator is disabled as the company does not source from third-party supplying mills.

32. Percentage of supply traceable to mill level?

This indicator is disabled as the company does not source from third-party supplying mills.

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

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

The company reports that it has achieved 100% traceability to plantation level for its FFB supply in Indonesia, while in Malaysia, 98% of FFB is traceable to plantations.

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

This indicator is disabled as the company does not source from third-party supplying mills.

36. Publishes traceability data at refinery level?

37. Publishes traceability data at crusher level?

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

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?

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

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

42. Percentage of mills RSPO-certified?

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

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

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

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

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

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

49. Sells 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?

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

The company reports that 55% of its operations are ISPO-certified; however, no supporting ISPO certificates are publicly available to verify this claim.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

[Externally verified] The company has already achieved 100% MSPO certification for all of its Malaysian operations.

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

[Externally verified] The company is ISCC certified.

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 no deforestation. However, this commitment was made after 1st Jan 2020.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to no deforestation. However, this commitment was made after 1st Jan 2020.

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

The company defines deforestation as the removal of HCV and HCS areas; however, it does not specify a cut-off date for this commitment.

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

The company defines deforestation for suppliers as the removal of HCV and HCS areas; however, it does not specify a cut-off date for this commitment.

60. Cross-commodity zero deforestation commitment?

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

62. Target date to achieve zero deforestation?

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

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

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

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

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?

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

70. Implementing a landscape or jurisdictional level approach?

71. Biodiversity policy?

72. Biodiversity policy applies to all suppliers?

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

The company states that it has identified various flora and fauna species within its operations, referencing the IUCN Red List.

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

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 to conduct 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?

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

81. 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.

82. Commitment 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?

84. 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.

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

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

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

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?

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

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

The company commits to conduct social and environmental impact assessments.

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?

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

The company commits 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)?

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

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

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

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

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

The company reports that it uses Empty Fruit Bunches (EFB) as organic mulch to enhance soil fertility and minimise reliance on synthetic fertilisers.

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 zero burning.

101. Evidence of fire monitoring and management?

The company reports constructing 119 fire towers across its plantations and utilising drone technology to monitor potential hotspots. It also provides fire prevention training to employees to manage fire risks within its operations.

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

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

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?

242949 - The company reports its GHG emissions, including Scope 1 and Scope 2, as 242,949 tCO2e for 2024. However, it is not specified whether this figure exclusively pertains to its palm oil operations.

107. GHG emissions intensity?

1.22 - The company reports its GHG emissions intensity as 1.22 tCO2e/MT CPO for 2024. However, it is unclear whether this figure includes at least Scope 1 and Scope 2 emissions.

108. 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.

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

110. Progress towards commitment to reduce absolute GHG emissions?

The company reports a reduction in its GHG emissions from 269,011 tCO2e in 2023 to 242,949 tCO2e in 2024. However, it is not clearly stated whether these figures are specific to its palm oil operations.

111. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increase in GHG intensity from 1.16 tCO2e/MT CPO in 2023 to 1.22 tCO2e/MT CPO in 2024. It is also not clearly stated whether these figures include at least Scope 1 and Scope 2 emissions.

112. Methodology used to calculate GHG emissions?

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

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

The company reports that two out of five (40%) company-owned mills have methane capture.

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

The company has set a target to maintain water consumption below 1.5 m³/MT FFB across all its mills and reports achieving a consumption level of 1.03 m³/MT FFB in 2024.

115. Water use intensity?

1.03 - The company reports its water use intensity as 1.03 m3 per MT of FFB processed in 2024.

116. Progress towards commitment on water use intensity?

The company reports an increase in water use intensity, from 0.95 m³ per MT of FFB in 2023 to 1.03 m³ per MT of FFB in 2024.

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 reports that the average BOD level for liquid waste used in land application remains below the legal limit of 5,000 mg/L. Additionally, for liquid waste discharged into water bodies, both BOD and COD levels are reported to be below the legal thresholds of 100 mg/L and 350 mg/L, respectively.

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

The company reports that it treats POME using an activated sludge system, employing a multi-chamber reactor to improve effluent quality prior to discharge.

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

121. Commitment to protect natural waterways through buffer zones?

The company commits to protect natural waterways through buffer zones.

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

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

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

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

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

125. Commitment to no use of paraquat?

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

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?

132. Implementation of commitment to minimise inorganic fertiliser use?

The company reports that it uses EFB and POME as organic fertilisers to enhance soil fertility and reduce its reliance on synthetic fertilisers.

133. Integrated Pest Management (IPM) approach?

The company also reports implementing Integrated Pest Management (IPM) practices, providing examples such as planting beneficial vegetation to attract natural predators of insect pests, using baiting methods, and employing biological control agents like barn owls to manage rodent populations.

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

The company reports compliance with Malaysia's Environmental Quality Act 1974, managing scheduled waste through DOE-licensed contractors. In Indonesia, waste management follows the 2008 and 2009 environmental laws, with hazardous waste (Limbah B3) handled by third-party contractors. Some estates temporarily store waste in TPS before transferring it to licensed recycling facilities or TPST.

135. Commitment to human rights?

The company commits to 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 states that it recorded zero cases of human rights violations in 2024. However, it does not disclose the grievance mechanism available for reporting such issues. It also reports that it conducted annual training on human rights for its employees. However, the information is between two and five years old.

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

The company commits to the UN Declaration on the Rights of Indigenous Peoples.

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

The company commits all suppliers to the UN Declaration on the Rights of Indigenous Peoples, but only in relation to FPIC.

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

The company commits to respect legal and customary land tenure rights, but only in relation to FPIC.

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

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

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

The company 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?

145. Examples of local stakeholder engagement to prevent conflicts?

The company states that it has conducted town hall and community program meetings addressing various issues, including land-related claims. It also reports having established a structured and accessible platform for communities to voice their concerns, supported by a dedicated team responsible for managing and resolving these issues. However, the specific details of this process are not disclosed.

146. Details of process for addressing land conflicts available?

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

The company reports that it has established a gender committee to promote gender equality and support women's rights in the workplace. However, the information is over two years old and lacks details on how the company addresses specific barriers faced by women in the workplace.

148. Commitment to mitigate impacts on food security?

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

150. Commitment to provide essential community services and facilities?

The company commits to provide essential community services and facilities.

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

The company reports that it supports the livelihoods of surrounding communities through various CSR initiatives. These include constructing schools to promote education, establishing health centres to improve community health, providing donations to support sports activities, and building mosques and churches to respect places of worship.

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

The company commits to provide work opportunities for local communities.

153. 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.

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

The company commits all suppliers to five Fundamental ILO Conventions only.

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

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

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

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 states that it recorded zero cases of gender discrimination violations in 2024. However, it does not disclose the grievance mechanism available for reporting such issues. It also reports that it conducted annual training on equal opportunity and non-discrimination for its employees. However, the information is between two and five years old.

159. Percentage or number of temporary employees?

2.9% - The company reports that contractual employees made up 2.90% of its workforce in 2024.

160. Reports gender balance of employees?

1693 (22.51%) - The company reports that it had 1693 (22.51%) women employees in 2022.

161. Commitment to pay a living wage?

The company commits to pay a living wage to all workers.

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

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

163. Progress on commitment to pay a living wage?

164. Reporting of salary by gender?

165. Commitment to address occupational health and safety?

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

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 reports that it provides personal protective equipment (PPE) and related training to its employees to ensure the safe handling of chemicals.

168. Time lost due to work-based injuries?

8.62 - The company reported a Lost Time Incident Frequency Rate (LTIFR) of 8.62 in 2024. Calculated as 200,000 man-hours.

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

0 - The company reports zero fatalities in 2024.

170. Commitment to support smallholders?

The company states that it aims to support scheme smallholders through services offered under the 'Plasma Scheme'. However, it lacks a clear commitment to supporting independent smallholders.

171. Programme to support scheme smallholders?

The company supports scheme smallholders by providing seed stock, fertilisers, pesticides, training, and access to loans. It also assists them in obtaining RSPO certification and has set a target to certify smallholders under the RSPO by 2027. However, the information is between two and five years old.

172. Percentage of scheme smallholders involved in programme?

14 - The company reports that it has assisted in establishing 14 smallholder cooperatives under the 'Plasma Scheme' in Indonesia. However, the information is between two and five years old.

173. Programme to support independent smallholders?

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

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

The company states that it conducts audits to ensure supplier compliance with relevant local labour and environmental regulations. However, it does not disclose details of the audit process.

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

735 - The company reports that in 2024, 735 suppliers signed a declaration confirming their compliance with the company's ABC Policy.

177. Suspension or exclusion criteria for suppliers?

The company states that it will not establish or maintain business relationships with suppliers and contractors who do not align with its sustainable palm oil policy principles. However, it has not provided details on the steps that will be taken or the timeframes for action.

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

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

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

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

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

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

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

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

186. Commitment to ethical conduct and prohibition of corruption?

The company commits to ethical conduct and the prohibition of corruption.

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

The company's anti-bribery and corruption policy applies only to some suppliers.

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

The company reports that 100% of its workforce has received anti-corruption and anti-bribery training. It also conducts annual corruption risk assessments and recorded zero incidents of corruption in 2024.

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

190. Whistleblowing procedure?

The company has a whistleblowing policy that outlines how whistleblowers can report unethical conduct and the measures in place to protect them.

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

The company reports that its grievance system is incorporated within its whistleblowing procedure and is open to all stakeholders.

192. Details of complaints and grievances disclosed?