Definitions
FAO definition: Dealing with large-scale processes in an integrated and multidisciplinary manner, combining natural resources management with environmental and livelihood considerations.
N.B. Landscape and jurisdictional approach definition: https://accountability-framework.org/the-framework/topics/jurisdictional-approaches/

N.B. See further information and guidance on conducting climate risk assessments on IFRS website (replaced TCFD) https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/,TCFD website (https://assets.bbhub.io/company/sites/60/2021/10/FINAL-2017-TCFD-Report.pdf) and in FAO report (http://www.fao.org/3/a-i3383e.pdf)
N.B. CDP Climate questionnaires are not externally verified.

*N.B. Contradictory figures are those which deviate from each other by more than 5%. For example, if the Annual Report states 5 refineries and the Sustainability Report states a figure which is 3 more or less, then these are deemed contradictory figures.

N.B. Trading without physical possession refers to transactions where the company buys and sells palm oil or palm oil products without physically handling, storing or processing the product. Companies should clearly state what types of trading activities are included in the reported figure.

N.B. General statements that suppliers are assessed, monitored or engaged do not qualify unless the NDPE IRF is explicitly referenced.

NB: External verification must be determined through listing on RSPO membership webpage.
External source: https://rspo.org/members/all

External sources:
ISCC: https://www.iscc-system.org/certificates/all-certificates/
Sustainable Agriculture Standard: https://www.rainforest-alliance.org/business/solutions/certification/agriculture/certificate-search-public-summaries/
RSB: https://rsb.org/certification/participating-operators/

External source: RSPO P&T ACOP 3.4 Year expected to only source RSPO-certified palm oil and oil palm products.

External source: RSPO P&T ACOP 3.3 Which year did your company achieve (or expects to achieve) 100% RSPO certification of all palm product processing facilities?

External source: https://rspo.org/members/acop

External source: RSPO P&T 2.4 According to the volume information you have provided in Question PT.2.2 and Question PT.2.3, your company's certified palm oil, palm kernel oil and related products uptake is:

External source: RSPO P&T ACOP: 2.3.Volume of RSPO-certified palm oil and oil palm products sourced in the year(tonnes) ((Identity Preserved/Segregated); 2.3 Volume of RSPO-certified palm oil, palm kernel oil and related products sourced in the year (tonnes): Total

N.B. This indicator is based on RSPO Shared Responsibility guidance for processors and traders to increase global CSPO uptake by 2 percentage points each year.
External source: RSPO Shared Responsibility guidance: https://rspo.org/wp-content/uploads/sr-requirements-and-implementation-31-october-2019.pdf

N.B. Commitments made through outside initiatives are acceptable, but must meet the requirements of the indicator.
AFI/FAO definition of 'forest': https://accountability-framework.org/the-accountability-framework/definitions/forest/

N.B. No points are available for a commitment to no deforestation or protecting HCV and HCS areas, as these commitments are covered elsewhere.
AFI definition of 'conversion' and 'natural ecosystems': https://accountability-framework.org/the-framework/contents/definitions/

AFi definition of 'cutoff date': https://accountability-framework.org/the-accountability-framework/definitions/cutoff-date/
N.B. AFi operational guidance on cut-off dates https://accountability-framework.org/fileadmin/uploads/afi/Documents/Operational_Guidance/AFi_Operational_Guidance_-_Cutoff_Dates__Sept_2023_.pdf

N.B. Commitments made through outside initiatives are acceptable, but must meet the requirements of the indicator.
AFi/FAO definition of 'forest': https://accountability-framework.org/the-accountability-framework/definitions/forest/

AFi definition of 'target date': https://accountability-framework.org/the-accountability-framework/definitions/target-date/

AFi definition of 'target date': https://accountability-framework.org/the-accountability-framework/definitions/target-date/

N.B.(1) This indicator focuses on all deforestation/conversion that occurs in a suppliers operational area committed either by itself or by third parties.
N.B.(2) Monitoring data can be obtained from suppliers, and does not necessarily need to be conducted by the company itself. The area assessed does not need to cover all supplier operations.

N.B. Monitoring data can be obtained from suppliers, and does not necessarily need to be conducted by the company itself. This indicator focuses on all deforestation/ecosystem conversion that occurs in a supplier's operational area committed either by itself or by third parties. The area assessed does not need to cover all supplier operations.

N.B.(1) The risk assessment does not need to be repeated in full each year, but companies should explain how it is reviewed or updated in response to changes in sourcing, suppliers, geographies, traceability coverage, grievances, deforestation alerts or other relevant risk factors.
N.B (2). An NDPE IRF profile does not qualify as a deforestation and conversion risk assessment on its own. It may be accepted as supporting evidence where the company also publishes an assessment or summary identifying deforestation and ecosystem-conversion risks within its supply chain.

N.B. NDPE IRF reporting can be accepted here if the content meets the scoring criteria.
AFi DCF guidance: https://accountability-framework.org/news-events/news/deforestation-and-conversion-free-supply-chains-and-land-use-change-emissions-a-guide-to-aligning-corporate-targets-accounting-and-disclosure/

External source: Deforestation Monitoring and Response Framework (MRF) guidance https://www.theconsumergoodsforum.com/wp-content/uploads/2026/04/CGF-Forest-Positive-Palm-Oil-Monitoring-Response-Framework.pdf

N.B. RSPO peat definition - https://rspo.org/news-and-events/announcements/rspo-organic-and-peat-soil-classification

N.B. (1) State in description if company's target is verified by the Science Based Targets initiative (SBTi)
N.B. (2) Figure should be reported for company's most downstream operations, this includes plantations, mills, refineries and traders with physical possession.

N.B. (1) Information from CDP Climate Change questionnaire section C6.10 can be used if questionnaire published on company website.
N.B. (2) Figure should be reported for company's most downstream operations, this includes plantations, mills, refineries and traders with physical possession.

N.B. Information from CDP Climate Change questionnaire section C6.10 can be used if questionnaire published on company website.

N.B. (1) State in description if company’s target is verified by the Science Based Targets initiative (SBTi), including where this is part of a wider FLAG target.
N.B. (2) The target may be reported as part of a wider forest, land and agriculture, commodity, or Scope 3 target, provided palm oil and land-use change emissions are clearly in scope.

SBTi FLAG and GHG Protocol aligned definition of land use change (Page 14): https://accountability-framework.org/news-events/news/deforestation-and-conversion-free-supply-chains-and-land-use-change-emissions-a-guide-to-aligning-corporate-targets-accounting-and-disclosure/

N.B.Scope 3 emissions should be considered material where they account for 40% or more of the company’s total Scope 1, 2 and 3 emissions, in line with SBTi guidance. If insufficient information is available to determine whether Scope 3 emissions are material, state this in the description.
External source: https://sciencebasedtargets.org/target-dashboard

N.B. If company does not use a recognised methodology then the methodology must be detailed in full for full points.

N.B. commitments can be for water consumption or water withdrawal.

N.B. If reference found to another international declaration on human rights: to be reviewed on a case by case basis.
UN Global Compact members: https://www.unglobalcompact.org/what-is-gc/participants

N.B. Ten Fundamental ILO Conventions: Freedom of Association and Protection of the Right to Organise (No. 87); Right to Organise and Collective Bargaining (No. 98); Forced Labour (No. 29); Abolition of Forced Labour (No. 105); Minimum Age (No. 138); Worst Forms of Child Labour (No. 182); Equal Remuneration (No. 100); No Discrimination (No. 111); Occupational Safety and Health (No. 155); Promotional Framework for Occupational Safety and Health (No. 187)

N.B. The risk assessment does not need to be repeated in full each year, but companies should explain how it is reviewed or updated in response to changes in sourcing, suppliers, geographies, traceability coverage, grievances, or other relevant risk factors.

N.B. Commitment to legal and customary land rights may not be in the same place.

N.B. Definition and calculation of living wage by the Global Living Wage Coalition as recommended by AFi https://www.globallivingwage.org/about/what-is-a-living-wage/
RSPO definition and further information: https://www.rspo.org/resources/archive/1813

N.B.(1) Where minimum wage requirements exceed or equal the calculation of a living wage, reporting on minimum wage is acceptable.
N.B.(2) statements claiming all employees are paid a certain wage do not qualify for points. Figures or ratios must be stated.

N.B. employment categories are a breakdown of employees by level (such as senior management, middle management) and function (such as
technical, administrative, production) - GRI 405: Diversity and Equal Opportunity 2016.

N.B. (1) This indicator only applies to smallholders producing palm oil. Look for reference to improving yields and productivity, health and safety training, good agricultural practices, financial management, increasing access to inputs and markets, cooperative development, securing land tenure, certification, providing recycled material as fertiliser, etc. (list not exhaustive).
N.B. (2) If only a grower and have only scheme or independent suppliers the commitment only needs to cover those smallholders.

N.B. General smallholder inclusion, training, certification, capacity-building or community programmes alone do not qualify unless they are explicitly linked to the company’s purchasing practices or distribution of value within the supply chain.

N.B. (1) Engagement may include training, supplier meetings, workshops, assessments, corrective action planning, direct support, supplier dialogues or equivalent activities, provided these relate to the company’s human rights and environmental sustainability requirements.
N.B. (2) Engagement may vary in type, frequency and intensity according to supplier risk. Companies may prioritise higher-risk suppliers for more intensive or frequent engagement, while maintaining appropriate engagement with lower-risk Tier 1 suppliers.

N.B. Examples of actions and KPIs include, but are not limited to, targets around: traceability, self-assessment, desktop audits, on-site audits, workshops and training, monitoring, risk assessment, certification.

N.B. If a company operates across multiple sectors or commodities, grievance lists must clearly cover palm oil operations.