Across the 6-category NDPE IRF, 243.3kt of volume is still Unknown or Known — those tonnes cannot be represented as DCF in any disclosure.
Prioritise polygon collection for Unknown/Known volume before next reporting cycle
EUDR, EUCSDDD, UK Environment Act Schedule 17 and US CBP forced-labour screening each carry open requirements that would qualify a filing today.
Close the top gap action in each column this quarter
Overall disclosure readiness sits at 53% across GRI/ESRS/IFRS S2 mapping; 5 items are high-materiality and director-visible.
Route evidence-vault linkage before assurance sign-off
| GRI code | Disclosure | Fwk | Status | Updated | Evidence source |
|---|---|---|---|---|---|
| ESRS E1-6 | Gross Scopes 1, 2, 3 and total GHG emissions ESRS E1 Climate · materiality high · assurance none | CSRD | Gap | 2026-05-04 | Concession permit archive Sourcing DB · Group Procurement |
| ESRS E4-5 | Metrics on biodiversity and ecosystem change ESRS E4 Biodiversity · materiality high · assurance none | CSRD | Partial | 2025-08-05 | Internal GHG inventory Manual spreadsheet · HSE |
| EUDR Art.10 | Risk assessment and mitigation records per consignment EUDR Due Diligence · materiality high · assurance none | EUDR | Partial | 2025-06-29 | Field verification visit SAP Ariba · HSE |
| EUDR Art.9 | Geolocation coordinates of all plots of production EUDR Due Diligence · materiality high · assurance limited | EUDR | Complete | 2025-08-02 | Third-party audit report Sourcing DB · Investor Relations |
| GRI 2-23 | Policy commitments (NDPE, human rights) GRI 2 General Disclosures · materiality high · assurance none | NDPE | Partial | 2025-09-26 | Grievance case file Manual spreadsheet · Investor Relations |
| GRI 2-25 | Processes to remediate negative impacts GRI 2 General Disclosures · materiality high · assurance none | NDPE | Partial | 2026-01-23 | Satellite verification log TerraIntel Ledger · Legal & Compliance |
| GRI 2-6 | Activities, value chain and other business relationships GRI 2 General Disclosures · materiality high · assurance limited | CSRD | Partial | 2025-06-20 | Internal GHG inventory TerraIntel Ledger · Investor Relations |
| GRI 204-1 | Proportion of spending on local suppliers GRI 204 Procurement · materiality low · assurance none | CSRD | Partial | 2026-07-17 | Mill traceability register TerraIntel Ledger · Sustainability Ops |
| GRI 3-3 | Management of material topics — deforestation GRI 3 Material Topics · materiality high · assurance limited | CSRD | Partial | 2025-08-22 | Internal GHG inventory SAP Ariba · Sustainability Ops |
| GRI 301-1 | Materials used by weight or volume GRI 301 Materials · materiality medium · assurance limited | CSRD | Complete | 2026-05-29 | Field verification visit Sourcing DB · Sustainability Ops |
| GRI 302-1 | Energy consumption within the organization GRI 302 Energy · materiality medium · assurance limited | CSRD | Gap | 2025-09-12 | Grievance case file Sourcing DB · Sustainability Ops |
| GRI 303-3 | Water withdrawal in mill catchments GRI 303 Water · materiality medium · assurance none | CSRD | Gap | 2025-12-01 | Internal GHG inventory GIS Warehouse · Legal & Compliance |
| GRI 304-1 | Operational sites in or adjacent to protected areas / HCV GRI 304 Biodiversity · materiality high · assurance none | EUDR | Gap | 2026-07-19 | Satellite verification log Sourcing DB · Investor Relations |
| GRI 304-2 | Significant impacts of activities on biodiversity GRI 304 Biodiversity · materiality high · assurance none | EUDR | Partial | 2026-03-14 | Supplier declaration pack SAP Ariba · Sustainability Ops |
| GRI 304-3 | Habitats protected or restored GRI 304 Biodiversity · materiality medium · assurance none | RSPO | Partial | 2026-02-02 | Mill traceability register Sourcing DB · Sustainability Ops |
| GRI 305-1 | Direct (Scope 1) GHG emissions GRI 305 Emissions · materiality high · assurance limited | SCOPE3 | Partial | 2026-05-23 | Satellite verification log GIS Warehouse · Investor Relations |
| GRI 305-2 | Energy indirect (Scope 2) GHG emissions GRI 305 Emissions · materiality medium · assurance limited | SCOPE3 | Gap | 2026-03-31 | Grievance case file TerraIntel Ledger · Investor Relations |
| GRI 305-3 | Other indirect (Scope 3) GHG emissions incl. FLAG land-use change GRI 305 Emissions · materiality high · assurance none | SCOPE3 | Partial | 2026-02-27 | Mill traceability register TerraIntel Ledger · Investor Relations |
| GRI 305-5 | Reduction of GHG emissions GRI 305 Emissions · materiality high · assurance limited | SCOPE3 | Gap | 2026-05-01 | Field verification visit Sourcing DB · Group Procurement |
| GRI 306-2 | Management of significant waste-related impacts (POME) GRI 306 Waste · materiality medium · assurance limited | RSPO | Complete | 2026-03-12 | Concession permit archive Manual spreadsheet · HSE |
| GRI 308-1 | New suppliers screened using environmental criteria GRI 308 Supplier Environmental Assessment · materiality high · assurance limited | EUDR | Complete | 2026-02-10 | Satellite verification log Manual spreadsheet · Sustainability Ops |
| GRI 308-2 | Negative environmental impacts in the supply chain and actions taken GRI 308 Supplier Environmental Assessment · materiality high · assurance none | EUDR | Partial | 2026-01-03 | Supplier declaration pack SAP Ariba · HSE |
| GRI 407-1 | Operations at risk for freedom of association GRI 407 Freedom of Association · materiality medium · assurance limited | NDPE | Complete | 2025-09-08 | Supplier declaration pack GIS Warehouse · Legal & Compliance |
| GRI 408-1 | Operations and suppliers at significant risk of child labour GRI 408 Child Labor · materiality high · assurance none | NDPE | Partial | 2025-09-27 | Supplier declaration pack Sourcing DB · Legal & Compliance |
| GRI 409-1 | Operations and suppliers at risk for forced or compulsory labour GRI 409 Forced Labor · materiality high · assurance limited | NDPE | Gap | 2026-06-23 | Satellite verification log Manual spreadsheet · Investor Relations |
| GRI 411-1 | Incidents of violations involving rights of indigenous peoples / FPIC GRI 411 Indigenous Rights · materiality high · assurance reasonable | RSPO | Complete | 2025-11-04 | Mill traceability register GIS Warehouse · Group Procurement |
| GRI 413-2 | Operations with significant negative impacts on local communities GRI 413 Local Communities · materiality medium · assurance reasonable | RSPO | Complete | 2025-11-25 | Grievance case file Sourcing DB · HSE |
| GRI 414-2 | Negative social impacts in the supply chain and actions taken GRI 414 Supplier Social Assessment · materiality high · assurance limited | NDPE | Complete | 2026-04-03 | Concession permit archive Manual spreadsheet · Investor Relations |
| RSPO ACOP | Annual Communication of Progress — volumes and time-bound plan RSPO ACOP · materiality medium · assurance reasonable | RSPO | Complete | 2025-12-20 | Supplier declaration pack GIS Warehouse · Legal & Compliance |
| RSPO P&C 7.12 | Land clearing does not cause deforestation or damage to HCV RSPO P&C · materiality high · assurance none | RSPO | Partial | 2026-04-18 | Third-party audit report Manual spreadsheet · Legal & Compliance |