I
Appendix 1
The Nutreco Credo
Nutreco accords the highest priority to the production and supply to the consumer of food and food products that are safe, healthy and nutritious. These products will be provided at a fair price, in a sustainable manner and with appropriate verification. Nutreco will contribute to this objective at every point in the food value chains where it is active and, through these contributions, will seek continuous
improvement. In fulfilling its objective, Nutreco will respect the different opinions and stimulate dialogue with all stakeholders.
Nutreco will provide employees with safe, worthwhile and fairly remunerated jobs. The company will observe the interests of people and the society in which it works and will respect their rights and wishes. Nutreco will treat fairly all suppliers, of goods or services, and will not misuse positions of power. It will treat customers likewise.
Nutreco respects the value of the natural environment. It will seek to ensure that the environmental impact of its activities is sustainable and will help suppliers and customers to act in a similar manner.
Nutreco will work continuously to improve animal welfare and will encourage suppliers and customers to do likewise.
Nutreco believes that the presence of any Nutreco business or operating company should benefit the community in which it is located. Benefit is provided by its contribution to the local economy, through employment and purchasing, and by using its knowledge to the advantage of that community.
By conducting its business in a manner that observes these values, Nutreco will achieve sustainable growth, in harmony with nature and society, and will generate a continuing and acceptable return for shareholders
II
Appendix 2
The Nutreco Mission statement
We are a global food and animal nutrition company, inspired by consumer demands, creating value through sustainable modern aquaculture and agriculture.
Our activities span the globe and are characterised by a commitment to food quality and safety through monitoring and quality systems, with computer-based tracking and tracing, backed by crisis management procedures that are held in constant readiness. We begin with breeding fish and livestock to suit the range of current farming methods, and continue through feeds and farming, to the processing and marketing of fish and meat products — all in line with the requirements of modern consumers.
III
Appendix 3
The Nutreco strategic perspective
Nutreco's strategy focuses on growth because adequate scale is essential for optimising the benefits available from combining research, technological know-how and financial resources to enhance the company's value-creating capability. Growth in Nutreco is achieved by reinforcing existing market positions, expanding activities at selected stages of the food production chain, developing new products and, where opportune, by entering selected new markets. As an integral part of our growth strategy we will continuously endeavour to improve our established high quality standards.
Besides scale, the core skills and competences present in a company are an important factor in the company's further development. Partly as a result of the acquisitions made during the past years, Nutreco has broadened and reinforced its technology base, which is largely concentrated in specialised research centres from where it is widely available in the various Nutreco
companies. An increase in the available know-how and the exchange of skills, knowledge and experience between Nutreco companies will further increase Nutreco's swiftness of response and authority in its chosen activities. Nutreco facilitates this interchange through regular contacts between the companies.
IV
Appendix 4
Companies using the GRI reporting guidelines
Source: Global Reporting Initiative website (www.globalreporting.org)
Organisation Country Sector 3M United States of America Conglomerates
ABB Ltd. Switzerland Equipment
Abbott Laboratories United States of America Health care products ABN AMRO Bank Netherlands Financial services Absa South Africa Financial services
Adam Opel Germany Automotive
adidas-Salomon Germany Textiles and apparel
Advanced Micro Devices (AMD) United States of America Technology hardware
AECI South Africa Chemicals
Aeon Japan Retailers
Aéroport Lyon Saint Exupéry France Aviation Aéroports de Paris France Aviation
African Bank Investments (ABIL) South Africa Financial services Agilent Technologies United States of America Technology hardware Ajinomoto Japan Food and beverage products Alcan Inc. Canada Metals products
Alcoa United States of America Metals products Allergan United States of America Health care products Alliant Energy United States of America Energy utilities Allianz Group Germany Financial services
Allied Domecq United Kingdom Food and beverage products Amanco (GrupoNueva) Costa Rica Construction materials AMR Corp. United States of America Aviation
Anglo American United Kingdom Mining Anglo Platinum (Anglo American) South Africa Mining
Anheuser-Busch Companies United States of America Food and beverage products
AREVA France Energy
Argyle Diamonds Australia Mining Arizona Public Service United States of America Energy utilities
Asahi Breweries Japan Food and beverage products
Asahi Glass Japan Other
Asahi Kasei Japan Chemicals
ASM Brescia Italy Energy utilities AstraZeneca United Kingdom Health care products AT&T United States of America Telecommunications Atlas Copco AB Sweden Equipment Australia Dpt of Family & Community Services Australia Public Agency Australian Ethical Investment Australia Financial services
AVEBE Netherlands Chemicals
Aventis France Health care products
BAA United Kingdom Aviation
Balfour Beatty United Kingdom Construction Banca Monte dei Paschi di Siena (BMPS) Italy Financial services Barclays United Kingdom Financial services
Barloworld South Africa Conglomerates
BASF AG Germany Chemicals
Baxter International Inc. United States of America Health care products Bayer AG Germany Health care products Bayerische Motoren Werke (BMW) Germany Automotive BBC Television Centre United Kingdom Media
BBVA Spain Financial services
BC Hydro Canada Energy utilities
Ben & Jerry's (Unilever) United States of America Food and beverage products BHP Billiton Australia Mining
Biffa Waste Services Ltd. United Kingdom Waste management Bodega Pirineos Spain Food and beverage products Body Shop International United Kingdom Household & personal products Boots Group United Kingdom Health care products
V
BP United Kingdom Energy
Bristol-Myers Squibb United States of America Health care products British Airways United Kingdom Aviation
British American Tobacco United Kingdom Tobacco British American Tobacco Australia Australia Tobacco British American Tobacco Bangladesh Bangladesh Tobacco British American Tobacco Cyprus Cyprus Tobacco British American Tobacco Fiji Fiji Tobacco British American Tobacco Hong Kong China Tobacco British American Tobacco Hungary Hungary Tobacco British American Tobacco Japan Japan Tobacco British American Tobacco Malaysia Malaysia Tobacco British American Tobacco Mauritius Mauritius Tobacco British American Tobacco Mexico Mexico Tobacco British American Tobacco Nigeria Nigeria Tobacco British American Tobacco Russia Russian Federation Tobacco British American Tobacco South Africa South Africa Tobacco British American Tobacco Uganda Uganda Tobacco British American Tobacco Uzbekistan Uzbekistan Tobacco British American Tobacco Zimbabwe Zimbabwe Tobacco British Sky Broadcasting (BSkyB) United Kingdom Media Brown & Williamson Tobacco (BAT) United States of America Tobacco
BT Group United Kingdom Telecommunications Budapest Power Plant - Budapesti Eromu Rt. Hungary Energy utilities Cable & Wireless United Kingdom Telecommunications Canary Wharf Group United Kingdom Real estate
Canon Japan Technology hardware
Carillion United Kingdom Construction
Carrefour France Retailers
Celltech United Kingdom Health care products
CESPA Spain Waste management
Ceylon Tobacco (British American Tobacco) Sri lanka Tobacco Chevron Texaco Corp. United States of America Energy
Chiquita Brands United States of America Food and beverage products Chubu Electric Power Japan Energy utilities
Citigroup United States of America Financial services Citizen Watch Japan Technology hardware City West Water Australia Water utilities CERES United States of America Non-Profit / Services
COGEMA France Mining
Cognis Deutschland GmbH & Co. KG Germany Chemicals
Coilte Ireland Forest and Paper products Co-operative Bank United Kingdom Financial services Co-operative Insurance Society (CIS) United Kingdom Financial services Corporación Nacional del Cobre de Chile (Codelco) Chile Mining
Corus Staal B.V. Netherlands Metals products
Cosmo Oil Japan Energy
Daikin Industries Japan Consumer durables Daiwa Securities Group Japan Financial services
Danone France Food and beverage products
Denso Japan Automotive
Denso Manufacturing Hungary Ltd. Hungary Automotive Deutsche Bank Germany Financial services Deutsche Telekom Germany Telecommunications
Dexia Belgium Financial services
Diageo United Kingdom Food and beverage products División de Agua y Saneamiento (AGBAR) Spain Water utilities
DKV Seguros Spain Financial services
DSM Netherlands Chemicals
DuPont United States of America Chemicals DVV verzekeringen Belgium Financial services East Japan Railway (JR East) Japan Railroad
Ecos (GrupoNueva) Costa Rica Food and beverage products Ecotainment Group Japan Commercial services
Egged Israel Tourism/leisure
Eisai Japan Health care products
Electricidade de Portugal Portugal Energy utilities Electricité de France (EDF) France Energy utilities
Electrolux Sweden Consumer durables
Endesa Spain Energy utilities
VI
Enel Italy Energy utilities
Energex Limited Australia Energy utilities
Ericsson Sweden Telecommunications
Ericsson España S.A. Spain Telecommunications
ESAB Sweden Construction materials
Eskom South Africa Energy utilities
Exel United Kingdom Logistics
Expro International Group United Kingdom Energy
FleetBoston Financial United States of America Financial services Ford Australia - Broadmeadows Assembly Plant Australia Automotive Ford Lio Ho Motor Company China Automotive Ford Malaysia - Shah Alam Assembly Plant Malaysia Automotive Ford Motor Company United States of America Automotive France Telecom France Telecommunications Fuji Electric Japan Technology hardware Fuji Photo Film Japan Technology hardware Fuji Xerox Japan Technology hardware
Fujitsu Japan Technology hardware
Furukawa Electric Japan Technology hardware Gas Natural Spain Energy utilities Gaz de France France Energy utilities Genencor International United States of America Health care products General Motors Corporation United States of America Automotive
Georgia-Pacific United States of America Forest and Paper products
GKN United Kingdom Aviation
GlaxoSmithKline United Kingdom Health care products GLS Gemeinschaftsbank Germany Financial services
Go-Ahead United Kingdom Railroad
Gold Fields South Africa Mining
Graham & Brown United Kingdom Forest and Paper products Green Mountain Energy United States of America Energy utilities
Grundfos Denmark Equipment
Grupo Aguas de Barcelona Spain Water utilities Grupo Ferrovial Spain Construction
GrupoNueva Costa Rica Conglomerates
Gustav Paulig Finland Food and beverage products
Hammerson United Kingdom Real estate
Heidelberger Druckmaschinen AG Germany Equipment Heineken International B.V. Netherlands Food and beverage products
HEMA Netherlands Retailers
Henkel KGaA Germany Household & personal products Hewlett Packard United States of America Technology hardware
Hillside Aluminium (BHP Billiton) South Africa Mining
Hitachi Japan Consumer durables
Holcim Switzerland Construction materials
Hong Kong Architectural Services Department China Public Agency
Hotelplan Switzerland Tourism/leisure
House Foods Japan Food and beverage products HVB Group Germany Financial services
Hydro Quebec Canada Energy utilities Hyundai Motor Republic of Korea Automotive
Iberdola Spain Energy
Iberdrola Spain Energy utilities
Iberia Spain Aviation
IBM United States of America Computers
Idemitsu Kosan Japan Energy
Imperial Chemical Industries (ICI) United Kingdom Chemicals
INAX Japan Consumer durables
Inco Canada Mining
Inditex Spain Textiles and apparel
ING Groep Netherlands Financial services Integral Energy Australia Energy utilities Intel United States of America Technology hardware Interface Inc. United States of America Textiles and apparel International Institute for Sustainable Development Canada Non-Profit / Services International Paper United States of America Forest and Paper products Investec South Africa Financial services
Isuzu Motors Japan Automotive
Ito-Yokado Japan Retailers
ITT Flygt Sweden Equipment
VII
J. Sainsbury plc United Kingdom Retailers Jaguar Cars United Kingdom Automotive John Laing United Kingdom Construction
Johnson & Johnson United States of America Household & personal products Johnson Controls, Inc. United States of America Automotive
Johnson Matthey United Kingdom Chemicals Kawasaki Kisen (K Line) Japan Logistics Kesko Corporation Finland Logistics
Kirin Brewery Japan Food and beverage products KLM Royal Dutch Airlines Netherlands Aviation
Kokuyo Japan Other
Konica Japan Technology hardware
KPN Netherlands Telecommunications
Kumba Resources South Africa Mining
Kuraray Japan Chemicals
Kyowa Hakko Group Japan Chemicals Kyushu Electric Power Japan Energy utilities
Lafarge France Construction materials
Landcare Australia Australia Non-Profit / Services
Larcovi Spain Construction
Lawson Japan Retailers
Liberty Group South Africa Financial services
Lonmin United Kingdom Mining
L'Oréal France Household & personal products Loy Yang Power Australia Energy utilities
Manaaki Whenua Landcare Research New Zealand Other Marathon Oil United States of America Energy Mass Transit Railway Corporation MTR China Railroad
Matsushita Electric Group (Panasonic) Japan Consumer durables Matsushita Electric Works Japan Equipment McDonald's Brazil Brazil Retailers McDonald's Corporation United States of America Retailers
MeadWestvaco Corporation United States of America Forest and Paper products Merck KGaA Germany Health care products Merloni Elettrodomestici Italy Consumer durables
Methanex Canada Chemicals
Metro Group Germany Retailers
Metso Finland Equipment
MIM Holdings Australia Mining Mini Stop (Aeon) Japan Retailers
Minolta Japan Technology hardware
Mirant United States of America Energy utilities Mitsubishi Corporation Japan Other
Mitsubishi Electric Japan Consumer durables Mitsubishi Estate Japan Real estate
Mitsui & Co. Japan Other
mmO2 United Kingdom Telecommunications
Mondi Paper Ltd. South Africa Forest and Paper products
Monoprix France Retailers
Motorola United States of America Telecommunications Murata Manufacturing Japan Technology hardware Musgrave Group Ireland Logistics
Natura Cosméticos Brazil Household & personal products
NEC Japan Computers
New Zealand's Ministry for the Environment New Zealand Public Agency Newcrest Mining Australia Mining NHS Purchasing and Supply Agency United Kingdom Public Agency Nike Inc. United States of America Textiles and apparel Nikko Cordial Securities Japan Financial services Nippon Sheet Glass Japan Metals products Nippon Steel Japan Metals products Nippon Yusen (NYK Line) Japan Logistics
Nissan Japan Automotive
Nobleza Piccardo (British American Tobacco) Argentina Tobacco NOF Corporation Japan Chemicals
Nokia Finland Telecommunications
North-West Timber Company Russian Federation Forest and Paper products Novartis International AG Switzerland Health care products Novo Nordisk Denmark Health care products Novozymes A/S Denmark Health care products
VIII
NTT Japan Telecommunications
Nuon Netherlands Energy utilities
Nutreco Holding N.V. Netherlands Agriculture Old Mutual South Africa South Africa Financial services
Olympus Japan Technology hardware
Omron Japan Consumer durables
Olympic Winter Games Torino 2006 Italy Other Osaka Gas Japan Energy utilities
Österreichische Bundesforste Austria Forest and Paper products Otto GmbH & Co KG Germany Retailers
Paharpur Business Centre India Commercial services
Petro-Canada Canada Energy
Petróleo Brasileiro (Petrobras) Brazil Energy
Pioneer Japan Consumer durables
Polaroid United States of America Technology hardware Port of Brisbane Corporation Australia Logistics
PotashCorp Canada Chemicals
Powergen United Kingdom Energy utilities
Premier Oil United Kingdom Energy
Pretoria Portland Cement (Barloworld) South Africa Construction materials Procter & Gamble United States of America Household & personal products Proventia Group Finland Equipment
Provimi France Food and beverage products
PUMA Germany Textiles and apparel
QCL Group Australia Construction materials Rabobank Groep Netherlands Financial services
Recip Sweden Health care products
Reckitt Benckiser United Kingdom Household & personal products
Renault France Automotive
Renfe Spain Railroad
Repsol YPF Spain Energy
Ricoh Japan Technology hardware
Risk and policy Analysts Ltd. United Kingdom Commercial services Roche Switzerland Health care products Royal & Sun Alliance United Kingdom Financial services Royal Philips Electronics Netherlands Consumer durables SAB Miller South Africa Food and beverage products
Sabaf Italy Equipment
Safeway Plc United Kingdom Retailers
Saint-Gobain France Construction materials
Sampo Finland Financial services
Samsung SDI Republic of Korea Technology hardware Santander Central Hispano Spain Financial services
SASOL South Africa Chemicals
Scandiflex Sweden Chemicals
Scandinavian Airline Systems Sweden Aviation
Schenker AB Sweden Logistics
Schiphol Group Netherlands Aviation
Scottish & Newcastle United Kingdom Food and beverage products Scottish Power United Kingdom Energy utilities
Séché Environment France Waste management Seiko Epson Japan Technology hardware
Seiyu Japan Retailers
Sekisui Chemical Japan Chemicals Sekisui House Japan Construction Severn Trent United Kingdom Water utilities
Sharp Japan Consumer durables
Shell International Ltd United Kingdom Energy
Shiseido Japan Health care products Shorebank United States of America Financial services Siam Cement Group Thailand Conglomerates Siam Cement Industry (Siam Cement Group) Thailand Construction materials Siam Kraft Industry (Siam Cement Group) Thailand Forest and Paper products Siemens AG Germany Consumer durables SITA (Suez) France Waste management Smith & Nephew United Kingdom Health care products Society of Motor Manufacturers & Traders (SMMT) United Kingdom Automotive Sompo Japan Insurance Japan Financial services
Sony Japan Consumer durables
Sony EMCS Japan Technology hardware
IX
Souza Cruz (British American Tobacco) Brazil Tobacco Spanish Association of Accounting and Business
Administration (AECA)
Spain Non-Profit / Services
ST Microelectronics Switzerland Technology hardware Standard Bank South Africa Financial services Standard Chartered Bank United Kingdom Financial services
Statoil Norway Energy
Stora Enso Finland Forest and Paper products
Storebrand Norway Financial services
Suez France Water utilities
Sumitomo Electric Industries Japan Technology hardware Sumitomo Special Metals Japan Metals products
Suncor Energy Canada Energy
Sunoco Inc United States of America Energy
Suntory Japan Food and beverage products Svenska Cellulosa Aktiebolaget (SCA) Sweden Forest and Paper products
Swedbank Sweden Financial services
Swedish Meats Sweden Food and beverage products Sydney Water Australia Water utilities
Talisman Energy Canada Energy
Tall Poppies New Zealand Commercial services Tarong Energy Australia Energy utilities
Tata Steel India Metals products
TDK Japan Technology hardware
Teck Cominco Ltd. Canada Mining
Teijin Japan Textiles and apparel
Telecom Italia Italy Telecommunications Telefónica de España Spain Telecommunications Telefónica Investigación y Desarrollo (Telefónica I+D) Spain Telecommunications Telefónica Móviles España Spain Telecommunications Telefónica S.A. Spain Telecommunications Telekom Austria Austria Telecommunications
Telstra Australia Telecommunications
Teollisuuden Voima Oy Finland Energy
Terranova (GrupoNueva) Chile Forest and Paper products Tetra Pak Spain Forest and Paper products Texas Instruments United States of America Technology hardware Thames Water Plc United Kingdom Water utilities The Dow Chemical Company United States of America Chemicals
Toho Japan Retailers
Tokyo Electric Power (TEPCO) Japan Energy utilities
Toshiba Japan Consumer durables
Total France Energy
TOTO Japan Consumer durables
Toyota Australia Australia Automotive
TransAlta Canada Energy utilities
Trenitalia Italy Railroad
Triodos Bank Netherlands Financial services Umgeni Water South Africa Water utilities
Unicharm Japan Household & personal products UniCredito Italiano Italy Financial services
Union Fenosa Spain Energy utilities
Unipol (COMPAGNIA ASSICURATRICE UNIPOL S.P.A) Italy Financial services United Parcel Service of America (UPS) United States of America Logistics
United Utilities United Kingdom Water utilities University of Florida United States of America Universities
UPM-Kymmene Finland Forest and Paper products Usinas Siderúrgicas de Minas Gerais (USIMINAS) Brazil Metals products
VA Technologie Austria Energy utilities
Valeo France Automotive
Van City Savings Credit Union Canada Financial services Vauxhall Motors United Kingdom Automotive VAW Aluminium Germany Metals products Veolia Environnement France Water utilities
Verbund Austria Energy
Visy Industries Australia Forest and Paper products Vivendi Universal France Media
Volkswagen AG Germany Automotive Volvo Car Corporation Sweden Automotive
X
Wärtsilä Finland Equipment
Waste Recycling Group United Kingdom Waste management Watercare Services New Zealand Water utilities Westpac Banking Corporation Australia Financial services Weyerhaeuser United States of America Forest and Paper products Wisconsin Energy United States of America Energy utilities
WMC Resource Ltd Australia Mining
Wyeth United States of America Health care products
Yamaha Japan Consumer durables
Yamatake Group Japan Equipment
Yokogawa Group Japan Equipment
YSI United States of America Equipment
XI
Appendix 5: Organisational Stakeholders of the GRI
Source: Global Reporting Initiative website (www.globalreporting.org)
• ABB Ltd., Switzerland
• ABN AMRO Bank N.V., Netherlands
• African Institute of Corporate Citizenship, South Africa
• Agulhas Development Consultants, United Kingdom
• akzente Kommunikationsberatung, Germany
• Anglo American, South Africa
• Asociación Española de Normalización y Certificación (AENOR), Spain
• Australian Ethical Investment, Australia
• Baxter International Inc., United States of America
• BCSD-Taiwan, China
• BHP Billiton, Australia
• BMJ Developpement Durable, France
• Board of Environmental, Health & Safety Auditor Certifications, United States of America
• Brain Center Inc., Japan
• British American Tobacco, United Kingdom
• Canon, Japan
• CEADS - Consejo Empresario para el Desarrollo Sostenible, Argentina
• Centre for Australian Ethical Research (CAER), Australia
• Chemist Laboratories Ltd., Bangladesh
• ChuoAoyama Sustainability Certification Organization, Japan
• CIES Corporate Social Responsibility, Spain
• Coalition for Environmentally Responsible Economies (CERES), United States of America
• Common Goal Group, United States of America
• Corporación Nacional del Cobre de Chile (Codelco), Chile
• Creating Comunicacion y Marketing S.A. - Sustainability Services -, Spain
• Creative Investment Research, Inc., United States of America
• Cre-en Inc., Japan
• Denso Manufacturing Hungary Ltd., Hungary
• Deutsche Bank, Germany
• Deva Comunicación Financiera, S.L., Spain
• Diversity @ Work Australia Inc., Australia
• doCOUNT GmbH, Switzerland
• ECC Kohtes Klewes, Germany
• Ecodurable, France
• Eco-Frontier Co. / Eco System Research Institute (ES), Republic of Korea
• Ecos Technologies, United States of America
• EcoSTEPS, Australia
• Entreprises pour L'Environnement, France
• Entropy International, United Kingdom
• Environmental Management Institute (EMI Sp. Z.o.o), Poland
• E-Square, Inc., Japan
• Ethical Investment Research Service (EIRIS), United Kingdom
• European Bahá'Í Business Forum (EBBF), France
• EuroQuality - European Quality Assurance, Spain
• Ford Motor Company, United States of America
• Fundacion Entorno, Spain
• Gaz de France, France
• General Motors Corporation, United States of America
• Good Company, Netherlands
• Grupo Inforpress, Spain
XII
• HELIO International, France
• Imug an der Universitat Hannover, Germany
• Institute of Business Ethics, United Kingdom
• International Institute for Sustainable Development, Canada
• IUCN - The World Conservation Union, Switzerland
• La Vola, Spain
• Landcare Australia, Australia
• Maestranza Consultores, SL, Spain
• Manaaki Whenua Landcare Research, New Zealand
• Mass Transit Railway Corporation MTR, China
• MAYSTRO, Australia
• McDonald's Corporation, United States of America
• md kommunikation gmbh, Germany
• Morris Environmental + Groundwater Alliances (MEGA), South Africa
• National Australia Bank, Australia
• New Economics Foundation, United Kingdom
• Nike Inc., United States of America
• Oake Communications, Netherlands
• Onedin Consulting, Australia
• OVE ARUP & Partners, United States of America
• Oxfam America, United States of America
• Oxfam International, United Kingdom
• PANDORA, France
• Positive Outcomes, Australia
• PricewaterhouseCoopers, United States of America
• Proventia Group, Finland
• Quality of Work cvba, Belgium
• Rabobank Groep, Netherlands
• Royal Philips Electronics, Netherlands
• Sd3 Ltd., United Kingdom
• Shareholder Association for Research and Education, Canada
• Shell International N.V., Netherlands
• SOCINTEC, SA, Spain
• Spanish Association of Accounting and Business Administration (AECA), Spain
• SRI World Group, Inc., United States of America
• Summit srl, Italy
• Suncor Energy, Canada
• Sustain Consulting GmbH, Germany
• Sustainability Consulting France, France
• SustainAbility Ltd., United Kingdom
• SWECORP CITIZENSHIP Stockholm AB, Sweden
• Telecom Italia, Italy
• The National Business Initiative - NBI, South Africa
• The China Water Company Ltd., China
• The Development Fund, United States of America
• The Middle Way Pty Ltd, Australia
• Total Environment Centre's Green Capital, Australia
• TranspaRAbility B.V., Netherlands
• Triodos Bank, Netherlands
• VBDO, Netherlands
• Verlag Umweltdialog, Germany
• Villafane & Asociados, Spain
• Westpac Banking Corporation, Australia
XIII
Appendix 6
Business Codes of Multinational Firms
Source: Kaptein (2004)
Table V: Responsibilities towards stakeholders
Degree to which it is mentioned (n = 105)
I. Customers (or: consumers, clients, buyers)
Supplying sufficient/good/high/highest/superior/excellent/reliable/top quality/
original products and services and offering good value 67%
Sustaining or enhancing the health and safety of consumers 35%
Providing reasonable/competitive/fair prices (and payment conditions)
commensurate with quality 34%
Continually improving quality of products and services 28%
Providing products and services at the right place and time and in the right
amount (accurately, timely, continuity) 10%
Preventing misuse/abuse of products 0 3%
Helping consumers to use products responsibly 0 2%
Providing customized products for minorities 0 1%
II. Capital providers (or: stockholders, owners, investors)
Achieving a maximum/superior/satisfactory/sound/competitive/acceptable/
above-the-market-average return on the capital in the long term, in fair
proportion to the market-related risk 41%
Conserving, protecting and (above-the-market-average/maximize) increasing
the owners’/investors’ assets/capital 0 9%
XIV
III. Employees (or personnel, staff, human capital, including applicants and temporary employees) Encouraging/optimizing personal development/growth/use of talents 40%
Treating employees with dignity/respect 39%
Valuing diversity/equal opportunity 31%
Offering productive/responsible/challenging/pleasant/enriching work and working
environment 23%
Offering good/competitive/excellent terms of employment/compensation 12%
Providing stable and secure job opportunities 0 9%
Making the best possible use of each person’s skills, abilities and knowledge 0 9%
Conforming to sound labor standards 0 8%
Refraining from child labor 0 4%
Creating/enabling/guaranteeing a balance between work and private life 0 2%
IV. Suppliers, joint ventures, contractors and distributors
Ensuring equal opportunity 14%
Seeking mutually beneficial/long-term relationships 12%
Paying competitive market prices in timely manner 0 6%
Making reasonable demands 0 3%
V. Society (or local community)
Observing, both directly and indirectly, all relevant local laws and regulations 57%
Being a good corporate citizen through charitable donations, educational and
cultural contributions, and employee participation in community and civic affairs 36%
Enhancing the quality of life/contributing to sustainable development/improvement 18%
Respecting human rights/dignity (of those affected by the activities) and
promoting them wherever practicable 11%
Supporting public policies and practices that promote human development and
democracy 8%
Supporting/participating in local initiatives that promote peace, security,
diversity and social integration. E.g. collaborating with community organizations (for example government agencies and industry groups) dedicated to raising
standards of health, education, product safety, workplace safety and prosperity 7%
Recognizing government’s legitimate obligation to society (legitimizing
government authority) 6%
Doing business with stakeholders who do not systematically violate national and
international social standards 4%
XV
Abandoning commercial activities in countries where it is made impossible to
promote/respect human rights 2%
Setting an example in countries where human rights are seriously and
systematically violated 2%
Adopting practices that permit the transfer and rapid diffusion of technologies and
know-how 2%
Timely payment of taxes 1%
VI. Competitors
Refraining from seeking access to competitors’ assets through improper means 21%
Refraining from casting competitors in a bad light or criticizing them publicly 2%
VII. Natural environment (health, safety and environment)
Preventing/preserving/restoring the natural environment or treating the
environment with due care 56%
Offering safe, clean, orderly and healthy working conditions; eliminating/
preventing injuries/incidents 49%
Preventing/limiting/reducing/controlling negative environmental impacts such as the direct and indirect pollution of soil, water and air, noise, creation of waste
products and use of hazardous materials 31%
Collecting and having waste processed separately and re-using or recycling it where
possible 21%
Using energy and other natural resources effectively and prudently/efficiently 20%
Preventing incidents 16%
Promoting development of environmentally friendly products 10%
Supporting research and development of environmental technologies 7%
Preventing harm to animals and helping to optimize animal welfare 2%
XVI
Appendix 7
The 15 objectives of the 2001 report
Accidents: Reduction of the number of accidents.
1. In 2002, a reduction of 10%. Further reduction in the following years. Priority in processing and farming.
2. Establish consistent accident investigation and analyses to enable Nutreco-wide identification of key issues concerning work-related accidents.
Manual Handling
3. Aim for elimination, as soon as reasonably possible, of the handling of weights greater than 25 kg at all current Nutreco plants and sites. It is estimated that a five-year period is appropriate to deal with any business difficulties resulting from setting this standard.
4. Encourage suppliers to eliminate handling of bags and other items of more than 25kg. Include occupational health and safety aspects in supplier assessment programmes.
5. Establish risk identification and evaluation programmes for health and safety at all Nutreco processing plants, including repetitive strain injuries in order to address the issue effectively and in line with Nutreco Policies. Such programmes must be implemented before 2004.
Environmental issues Nutreco production facilities
6. Establish energy efficiency programmes at all Nutreco operations (before the end of 2005).
7. Establish water consumption efficiency programmes at all Nutreco processing sites (before the end of 2005).
8. Establish waste management and recycling programmes at all Nutreco sites (before the end of 2005).
9. Set more specific objectives concerning environmental issues.
Biodiversity
10. Establish biodiversity impact assessment tools for aquaculture.
Food Safety and Environmental Monitoring
11. Establish and implement Nutreco-wide monitoring programme for issues such as the use of antibiotics and escapes of fish.
HSEQ and Food Safety Systems
12. All Nutreco processing must have HACCP system by the end of 2003. All Nutreco processing must have certified HACCP system by the end of 2005.
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13. Increase the number of externally accepted environmental management systems (EMAS, ISO 14001 etc.) in Nutreco, using 2001 figure as the basis.
Nuisance and complaints
14. Reduce complaints from neighbours because of odour and/or noise. Use the 2001 figures as the starting point.
General
15. Improve ratings of Nutreco HSEQ audits. Each individual Nutreco operation audited must, as a minimum, establish an audit rating equal to or higher than the average Nutreco rating in the two years prior to the audit.
