Lindt & Sprüngli reporting criteria
Business ethics and integrity and human rights
Metric
Cocoa volume from risk countries where a CLMRS or other due diligence system roll-out started or is implemented, with Mass Balance included
Definition and methodology
This metric reflects the cocoa volume from risk countries where a Child Labor Monitoring and Remediation System (CLMRS) or other due diligence system roll-out started or is implemented, with Mass Balance included.
Thereof
- Cocoa volume from risk countries where Child Labor Monitoring and Remediation System (CLMRS) is rolled out or implemented
- Cocoa volume from risk countries where another due diligence system roll-out started or is implemented
This metric reflects the cocoa volume from risk countries where a CLMRS roll-out started or is implemented or other due diligence system roll-out started or is implemented, with Mass Balance included during the cocoa reporting period.
Our definition of risk countries can be found in Child labor in the Respecting human rights chapter.
Refer to the Glossary for the definitions of child labor and CLMRS.
Assumptions, calculations, data collection
Data is provided by suppliers, and collected and consolidated at Group level, not applicable for subsidiaries. Data is collected via the financial system.
This metric is calculated based on the cocoa volumes (in ICCO bean equivalent) from risk countries where a CLMRS or other due diligence system roll-out started or is implemented.
CLMRS:
Within a contract, a CLMRS roll-out is considered to have started when one of the below indicators (a-d) is reported greater than zero. We work with each supplier to establish an annual implementation threshold to meet our CLMRS implementation requirements. Within a contract, a CLMRS is considered implemented when the below indicators (a-c) cumulatively exceed internally established thresholds:
- Number of communities for which a child labor risk assessment was completed over the previous three years
- Number of farmers for which a child labor household risk assessment was completed over the previous three years
- Number of unannounced child labor-focused monitoring visit conducted during the reporting year
- Number of farmers who have received at least one group training session on good social practices (GSP) during the reporting year
Volumes sourced through other responsible sourcing programs are included so long as the program criteria require a CLMRS.
Other due diligence systems:
Rainforest Alliance Certification: The Rainforest Alliance requirements for child labor are defined on page 61 of their code with further details in the annex chapter 5 Social 2020 Sustainable Agriculture Standard
Traceability types included: Mass Balance, Segregated, Mixed Identity Preserved, and Identity Preserved.
Unknown origins: Volumes of unknown origins are allocated to risk countries and classified according to their certification level.
Application period: Data collection period for CLMRS implementation is based on the cocoa reporting year October 2023 to September 2024.
Scope and exclusions
Cocoa volumes purchased by licensees and by co-manufacturers from third parties.
Business ethics and integrity and human rights
Metric
Concerns raised through the Speak Up Line and incidents in 2024
Definition and methodology
This metric reflects the number of reported cases of suspected misconduct within Lindt & Sprüngli, but specifically any violation of the Business Code of Conduct, Supplier Code of Conduct, laws, or policies under which Lindt & Sprüngli operates.
These misconducts include, but are not limited to, violations of regulations in the area of:
- Bribery, corruption, fraud, and conflict of interest
- Competition law and antitrust
- Financial crime
- Food safety and quality issues
- Harassment and discrimination
- International trade controls
- Serious environmental damages
- Protection of privacy and personal data
- Human rights and protection of individuals
- Risk to the health and safety
- Other breaches of law or the Codes of Conduct
The categories may not all be available in each country due to certain legal restrictions.
Assumptions, calculations, data collection
Data is collected at Group level. Data is collected via the Speak Up Platform.
Processes and definitions are established in accordance with the Lindt & Sprüngli Speak Up Policy.
Scope and exclusions
Our Speak Up Line is open to individuals, community representatives, and organizations, including potentially or currently affected stakeholders. This includes, but is not limited to, employees at Lindt & Sprüngli companies, our suppliers and business partners, but also third parties who acquired information on misconduct and wish to raise a concern and speak up. Reports can also be made by the relative, dependent, or spouse of an employee or third party.
The Speak Up Line is not an emergency service. It shall not be used to report an immediate threat to life, health, or property since the reporting system is not designed to receive such information. Suspected misconducts generally do not include personal work-related grievances. These are grievances related to the employment that have personal implications such as disagreements between employees, the salary, hours of work, employee benefits, disciplinary action, transfers, suspension and termination of employment, or a decision about promotion. Generally, such concerns should be raised with the local HR representative to allow the issues to be resolved most effectively. Serious work-related grievances that constitute victimization are protected disclosures.
Improving livelihoods: Responsible sourcing main commitment
Metric
Sourced volumes of raw and packaging materials bearing significant sustainability risks covered by a responsible sourcing program
Definition and methodology
This metric reflects the percentage of sourced volumes of raw and packaging materials bearing significant sustainability risks covered by a responsible sourcing program during the reporting period.
Also see the definitions of the following terms:
Raw and packaging materials bearing significant sustainability risks: At Lindt & Sprüngli, the following 12 raw and packaging materials have been identified as priority materials: almonds, cocoa, coconut oil, coffee, dairy, eggs (in our own production), Turkish hazelnuts, palm oil, pulp- and paper-based packaging materials, soy lecithin, raw sugar (cane and beet), and vanilla. These priority materials were defined based on a comprehensive raw material risk assessment, which considered criteria such as environmental, social, and supply chain risks and impacts, as well as sourced volumes and stakeholder expectations. It considered the unique risks and impacts of individual raw materials as well as the varying risk levels between different geographical origins.
Raw and packaging materials are assessed as compliant with our Responsible Sourcing Standard through one of the following means:
- Selected sustainability-related certifications (e.g., Rainforest Alliance, Roundtable on Sustainable Palm Oil (RSPO), Bonsucro, FSA Silver level, ProTerra, and Fairtrade International)
- Selected suppliers’ responsible sourcing programs
- Lindt & Sprüngli Farming Program
For each raw material in scope, specific criteria have been defined to detail what certification, assessments, and programs are accepted.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is collected via the financial reporting system. Volume data for Packaging, Raw Material (RSI), and cocoa are the basis for the calculation. The portion of responsibly sourced volumes is defined according to guidelines.
Scope and exclusions
Production subsidiaries, co-manufacturing, and co-packaging
Cocoa: excluding volumes purchased by licensees and by co-manufacturers from third parties; Coffee: includes retail sites, cafés, and restaurants; Dairy: excluding volumes purchased by licensees; Eggs: excluding Russell Stover and co-manufacturers; and Packaging: includes production subsidiaries, co-manufacturing and co-packaging as packing only results from these sites.
Improving livelihoods: Responsible sourcing EcoVadis assessment
Metric
Average EcoVadis sustainability assessment score of Lindt & Sprüngli suppliers
Definition and methodology
This metric reflects the weighted (by procurement expenditure) average of the EcoVadis sustainability assessment score of Lindt & Sprüngli suppliers during the reporting period.
For the calculation of EcoVadis Scores, the term “Suppliers” has to be understood as unique EcoVadis assessments which did not expire before December 12, 2024, to avoid double counting.
Assumptions, calculations, data collection
Data is collected and consolidated on Group level, not applicable for subsidiaries. Data is collected via the financial reporting system.
For the calculation, the EcoVadis scores of the suppliers and the respective sums of expenditure are used. The weighted EcoVadis scores are added up.
The time of the reported spend (procurement expenditure) is based on the posting dates of the invoices independently of the dates of invoice, payment dates, and due date (linked to the payment terms).
Scope and exclusions
Group
Improving livelihoods: Responsible sourcing Cocoa
Metric
Cocoa beans equivalent sourced (cocoa beans, powder, butter, and chocolate mass/bean equivalents according to International Cocoa Organization (ICCO) conversion rates)
- Thereof sourced through responsible sourcing programs (Farming Program or other responsible sourcing program, verified or certified by third party)
Definition and methodology
This metric reflects the amount of cocoa beans equivalent sourced within the reporting period and the amount (volume) thereof sourced through the Farming Program or other responsible sourcing programs.
Also see the definitions of the following terms:
- Cocoa beans equivalent: At Lindt & Sprüngli, cocoa beans equivalent products that are sourced include cocoa beans, butter, powder, and chocolate mass, all of which are reported in metric tons (Mt) using the ICCO conversion rates.
- Responsible sourcing programs: According to the World Cocoa Foundation, these are interventions or investments made to support cocoa sustainability related to farmer livelihoods and income, reduction of the risk of child labor and forced labor, community development, women and youth empowerment, elimination of deforestation, and environmental sustainability. At Lindt & Sprüngli, programs include the Farming Program (in-house program) and third-party programs from suppliers (Cargill Cocoa Promise sustainability program) or certification (Rainforest Alliance).
- Lindt & Sprüngli Farming Program: Our own cocoa responsible sourcing program through which we aim to contribute to creating decent and resilient livelihoods for cocoa farmers and their families and to encourage more sustainable farming practices. Minimum criteria for volumes sourced under the Farming Program are defined in the long-term sourcing agreement and include establishing first mile traceability systems, payment of farmer premiums, trainings or coaching of farmers, activities under the No-Deforestation & Agroforestry Action Plan, as well as roll-out or implementation of a CLMRS for volumes from child labor risk countries. Minor non-compliance, if identified, are reviewed with suppliers for continuous improvement.
Assumptions, calculations, data collection
Data is collected at subsidiary level, consolidated at Group level. Data is collected via the financial reporting system.
Scope and exclusions
Cocoa and cocoa products purchased by subsidiaries.
This excludes volumes purchased by licensees and by co-manufacturers from third parties.
Contributing to an intact environment: Conservation of biodiversity and natural ecosystems
Metric
Cocoa beans equivalent (cocoa beans, powder, butter, and chocolate mass; in volume) sourced from farmers covered by a “No-Deforestation & Agroforestry Action Plan”
Definition and methodology
This metric reflects the percentage of cocoa beans equivalent sourced from farmers covered by a “No-Deforestation & Agroforestry Action Plan” during the reporting period.
Assumptions, calculations, data collection
Data is provided by suppliers and subsidiaries, collected and consolidated at Group level. Data is collected via the financial reporting system.
Metric is calculated based on all cocoa products (in ICCO beans equivalent) sourced through responsible sourcing programs.
For volumes sourced through the Farming Program, determination of covered is based on supplier primary data for farm geolocations and the related risk assessment completed by both Lindt & Sprüngli and third parties. Minor non-compliances, if identified, are reviewed with suppliers for continuous improvement. Volumes sourced through other responsible sourcing programs are included so long as the program criteria require Cocoa & Forests Initiative (CFI) reporting.
Scope and exclusions
Cocoa and cocoa products purchased by subsidiaries.
This excludes volumes purchased by licensees and by co-manufacturers from third parties.
Contributing to an intact environment: Water
Metric
Absolute water withdrawal (from municipal sources only)
Definition and methodology
This metric reflects the absolute water withdrawal (from municipal sources only) during the reporting period.
Also see the definitions of the following terms:
Water withdrawal: According to GRI, the total water withdrawal in m3 from third-party water sources, meaning municipal water suppliers and municipal wastewater treatment plants, public or private utilities, and other organizations involved in the provision, transport, treatment, disposal, or use of water and effluent.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is collected via the consolidation system for our climate data.
Sum of municipal water withdrawal volume from production subsidiaries based on meters, invoices, and estimations.
The data collection period for this indicator is based on actuals for January to September and estimates for October to December, where available. In certain individual sub-indicators, actuals for January to August or January to July may have been used, with estimates for the remaining months.
Scope and exclusions
Production subsidiaries only
Contributing to an intact environment: Semi-finished product waste
Metric
Semi-finished product waste in the production process per ton produced (excluding destruction of finished goods)
Definition and methodology
This metric reflects the semi-finished product waste in the production process per ton produced during the reporting period. According to Lindt and Sprüngli’s definition, waste is the material loss during production that cannot be used again (cannot be reworked) to produce sellable products (excluding packaging waste during production). This metric only includes semi-finished product waste, which is measured by comparing process inputs & outputs and allocating the difference to waste or non-waste categories; any resulting unidentified amount is also proportionally allocated to waste.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is collected via the financial reporting system.
Scope and exclusions
Production subsidiaries only
Contributing to an intact environment: Packaging
Metric
Total weight of packaging used
Definition and methodology
This metric reflects the total weight of packaging used/consumed by Lindt & Sprüngli in metric tons. Packaging reported under this metric consists of Consumer Unit (CU), Transportation Unit (TU), and Display Unit (DU) according to Lindt & Sprüngli internal definitions during the reporting period. This metric includes packaging for all materials Lindt & Sprüngli is responsible for, which means that packaging provided by co-packers, co-manufacturers, or third parties which will be used for Lindt & Sprüngli is included. This also consists of materials like stretch film or adhesive tapes. Excluded are materials that are bought by Lindt & Sprüngli, its co-packers or co-manufacturers and designed to be disposed of by those same parties (which means that they are not sold to the consumers).
Also see the definitions of the following terms:
CU: According to Lindt & Sprüngli’s internal definition, the CU contains all packaging materials that consumers take with them and dispose of into household waste. Second benefit materials (e.g., plush, porcelain, surprises) are excluded, as they are supposed to be kept by the consumer. Hence, materials include: paper/cardboard, aluminum, plastic, glass, tinplate, brass, cotton, and combinations of it (= composite).
TU: According to Lindt & Sprüngli’s internal definition, the TU contains packaging materials with the function of transporting CUs to the Point of Sale (POS).
DU: According to Lindt & Sprüngli’s internal definition, the DU contains packaging materials that are shipped with or without the product to the POS and which accommodate CUs or TUs to support sales.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is received from suppliers and collected via the financial reporting system.
The data is based on production consumption from the ERP systems. For co-packaging and specific niche materials, external data sources may be required. The data per material is then clustered and summed up to reporting categories.
Scope and exclusions
Group (includes production subsidiaries, co-manufacturing and co-packaging as packing only results from these sites).
DU: Excluded are materials which are used for sales support without carrying CUs or TUs and/or which are of permanent nature as well as all types of packaging material which are used by our suppliers to deliver goods to Lindt & Sprüngli.
Metric
Packaging made from recycled materials
Definition and methodology
This metric reflects the percentage of packaging, by weight, made from recycled materials during the reporting period. This metric defines recycled materials as recycled content which, consistent with definitions in ISO 14021:2016, “Environmental labels and declarations – Self-declared environmental claims (Type II environmental labeling),” consist of the proportion, by mass, of recycled or recovered material in a product or packaging, whereas at Lindt & Sprüngli–only post-consumer materials shall be considered as recycled content (e.g., PET bought for packaging purposes that was recycled before being processed by Lindt & Sprüngli and is hence classified as post-consumer material from another waste stream). Lindt & Sprüngli does not differentiate between recovered and recycled materials and just collects data as “recycled materials.”
Also see the definitions of the following terms:
Recycled material: Recycled material is defined as material that has been reprocessed from recovered (or reclaimed) material by means of a manufacturing process and made into a final product or a component for incorporation into a product.
Pre-consumer material: Pre-consumer material is defined as material that has been diverted from the waste stream during a manufacturing process. Excluded are the reutilization of materials such as rework, regrind, or scrap that are generated in a process and are capable of being reclaimed within the same process that generated them. At Lindt & Sprüngli, an example of that is packaging foil that is recovered during the packaging process before the product is sold to the customer/leaves the production facility and is reused for other purposes, e.g., to package other products. If the foil is used for the same purpose (e.g., to package other products) this would count as “recovered material.”
Post-consumer material: Post-consumer material is defined as material generated by households or by commercial, industrial, and institutional facilities in their role as end users of the product that can no longer be used for its intended purpose. This includes returns of material from the distribution chain.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is received from suppliers and collected via the financial system.
The initial source of the data is the overall packaging consumption as described in “Packaging weight” and based on the material specification and the performed recyclability assessment, the recyclable materials per reporting category are summed up. Examples for packaging made of recycled materials are corrugated brown boxes or PET trays.
Scope and exclusions
Group (includes production subsidiaries, co-manufacturing and co-packaging as packing only results from these sites).
Metric
Packaging that is designed to be recyclable
Definition and methodology
This metric reflects the percentage of packaging, by weight, that is recyclable during the reporting period. Lindt & Sprüngli uses an internal “traffic light system” to identify when a material classifies as “recyclable.” The assessment is based on external consultant knowledge and is supported by certification on request.
Also see the definitions of the following term:
Recyclable: Lindt & Sprüngli considers a material as recyclable based on a developed collection and sorting infrastructure at state-of-the-art technology on an industrial scale. It is important to note that the availability of proper local infrastructure and markets for collecting, sorting, and recycling packaging material – as well as enhanced consumer behavior – must exist where our products are consumed for the objectives of our Sustainable Packaging Initiative to be realized. Lindt & Sprüngli understands recycling in such a way that the recycled material typically can be used in a way to substitute virgin material in various applications. If this is given, we see a proper recycling in place. It does not systematically correspond to packaging being “effectively recycled” in all countries.
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Data is received from suppliers and collected via the financial reporting system.
The initial source of the data is the overall packaging consumption as described in “packaging weight” and based on the material specification and the performed recyclability assessment, the recyclable materials per reporting category are summed up. Recyclable material examples are transparent praliné trays or aluminum foil for tablets.
Scope and exclusions
Group (includes production subsidiaries, co-manufacturing, and co-packaging as packing only results from these sites).
Performing together: Diversity, equity, and inclusion
Metric
Proportion of women in senior leadership as a percentage of total employees in senior leadership positions
Definition and methodology
This metric reflects the rate of female representation in senior management positions (Management Levels 1 and 2) during the reporting period. It excludes employees who self-identify as “Male” or “Other.”
Also see the definitions of the following term:
Employee category:
Senior management: Management Level 1 (CEO/country responsible, or, for Lindt & Sprüngli International, Group Management) + Management Level 2 (employees who are part of the Executive Team, or, for Lindt & Sprüngli International, department heads and direct reports to Group Management).
Middle management: Management Level 3 (all directors, heads, and senior managers reporting to the Executive Team; including directors participating in Executive Team meetings but not officially Executive Team members, but excluding senior managers reporting to Level 3 directors, heads, or senior managers)
Other: Lower management and no managerial position.
Department: administration (marketing, finance, personnel, EDP, general services, all other), R&D, selling (sales force, other selling, direct retail stores – permanent, direct retail stores – temp/hourly paid, merchandising force, merchandising agency contractors), distribution (warehousing, transportation), and manufacturing (manufacturing direct and indirect).
Assumptions, calculations, data collection
Data is collected at subsidiary level and consolidated at Group level. Gender is self-identified. Data is collected via the financial reporting system. It excludes “Male” or “Other”.
This metric reflects the rate of female representation in senior leadership positions (Management Levels 1 and 2) during the reporting period.
Scope and exclusions
Group
Delighting consumer: Transparent and responsible communication
Metric
Rate of audit compliance with EU Pledge to avoid advertising to children:
- Daytime television advertising
- Overall television advertising
- Digital media
Definition and methodology
This metric reflects the rate of audit compliance with EU Pledge to ensure not to conduct advertisements with children as primary media targets in the case of children below the age of 13 (data collected at country level; for TV: France, Germany, Italy, Netherlands, Romania, and Spain in 2023; for digital: France, Germany, Italy, Netherlands, Poland, and Spain in 2023) during the reporting period. To assess the rate of audit compliance, we refer to the latest EU Pledge commitments and apply the latest EU Pledge nutrition criteria model.
Assumptions, calculations, data collection
Data is collected and consolidated at Group level, not applicable for subsidiaries. Data is received from suppliers and collected via the financial reporting system.
The rate is calculated based on % of total TV commercials audited by external party Ebiquity (for TV) which are compliant with less than 30% of audience being <13 years old.
For Digital, % of total profiles audited by external party EASA that are compliant with not advertising to children <13 years old.
The data collection period for this indicator is Q2 2023 for TV audit, and October 2, 2024, to November 15, 2024, for the Digital audit.
Scope and exclusions
Countries for the EU Pledge Audits are selected by the third party.
EU Pledge rules apply only to the companies across the EU. Therefore, only EU countries can be chosen.