Not for use - Closed for public consultation after 30 July 2021

Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
agriculture@globalreporting.org

GRI Sector Standards Projectfor Agriculture, Aquaculture, andFishing – Exposure draft
Comments to be received by 30 July 2021
Background
Sustainability reporting using the GRI Standards enables an organization to publicly disclose its mostsignificant impacts and how it manages these impacts. However, reporting by individualorganizations has been inconsistent in addressing a sector’s key challenges and impacts.
The GRI Sector Program is developing Standards that are specific to certain sectors. The GRISector Standards will identify and describe one or more sectors’ most significant impacts from asustainable development perspective. They are intended to focus sustainability reporting on theimpacts that matter most, as well as reflect stakeholder expectations for a sector’s sustainability
reporting. Agriculture, Aquaculture, and Fishing is one of the pilot projects for the Sector Program.
More information can be found on the Sector Program webpage.
Public comment for Agriculture, Aquaculture, and FishingThis GRI Agriculture, Aquaculture, and Fishing Sector Standard exposure draft (exposure draft) is
published for public comment by the Global Sustainability Standards Board (GSSB), the independent
standard-setting body of GRI.
Any interested party can submit comments on this draft by 30 July 2021 via this online
questionnaire. As required by the GSSB Due Process Protocol, only comments submitted in writing
and in English will be considered. Comments will be published on the GRI website and considered amatter of public record. Instructions to submit comments are outlined on the first page of the online
questionnaire.
An explanatory memorandum is included on page 2 of this document which summarizes theobjectives of the project and the significant proposals contained within this exposure draft.
This draft is published for comment only and may change before official publication.
GRI Universal Standards
The GRI Sector Standards have been developed in conjunction with the review of the GRI Universal
Standards. All references to the Universal Standards in this exposure draft refer to the revised
Universal Standards submitted to the GSSB to be considered for approval on 10 June 2021. The
draft Universal Standards are subject to the approval of the GSSB and may change before official
publication.
For questions regarding the exposure draft or the public comment period, please send an email toagriculture@globalreporting.org.

© GRI 2021

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Explanatory memorandum
This explanatory memorandum sets out the objectives GRI Sector Standards Project for Agriculture,and Fishing for Agriculture, Aquaculture, and Fishing. It also includes the significant proposals
resulting from this project and summarizes the Global Sustainability Standards Board (GSSB)’s
involvement and views on development of the draft.

Objectives for the project
The GRI Sector Standards Project for Agriculture, and Fishing commenced in December 2019. This isa pilot project for the GRI Sector Program.
This project aims to identify and describe the significant impacts and stakeholder concerns for the
agriculture, aquaculture, and fishing sectors from a sustainable development perspective, and provide
evidence and authoritative references for these. This will serve as a foundation for increasedtransparency and more consistent reporting from organizations in the sectors.
As outlined in the GSSB’s Due Process Protocol, a multi-stakeholder working group was establishedin April 2020 to contribute to the development of a Sector Standard.
The GRI Sector Standards Project for Agriculture, and Fishing applies to agriculture, aquaculture, andfishing organizations. These three sectors are considered to have common characteristics as
producers of an essential societal need – food, as well as to share similar impacts on people andeconomy, and in part on environment. The working group recommended that the name of theStandard reflect all three sectors it covers – agriculture, aquaculture, and fishing.
For more information on the project, consult the project proposal and terms of reference of the PWG.
The GRI Universal Standards have simultaneously been under revision. The implementation model ofthe Sector Standards will be incorporated into these revised Universal Standards. The final Universal
Standards are expected to be approved Q2 2021. For the purposes of this exposure draft, draft
versions of the Universal Standards are used.

Significant proposals
An exposure draft for agriculture, aquaculture, and fishing has been developed in line with the project
objectives set out above. Notable inclusions in this exposure draft are summarized below:•

26 topics were identified as likely material for organizations in the agriculture, aquaculture,and fishing sectors (see Table 1). For each likely material topic, the sectors’ most significant
impacts are described and disclosures to report information about the organization’s impacts
and approach in relation to the topic are listed.

•

Out of 26 likely material topics included in the exposure, 17 topics include disclosures from
Topic Standards. In addition, two topics Employment practices and Supply chain traceability
include reporting recommendations from the GRI Topic Standards, but do not include any
disclosures from Topic Standards.

•

7 topics do not include any disclosures nor recommendations from Topic Standards1,
these are: Natural ecosystem conversion, Soil health, Pesticides use, Food security, Animal
health and welfare, Land and resource rights, Living income. Sector-specific reporting has
been included for these topics.

1 Some topics include recommendations from Topic Standards, these are marked with an asterisk (*)

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Some topics list disclosures for only one sector, for example Water and Effluents andWaste include reporting on waste and effluents by MARPOL categories is for the fishingsector only.

•

While not all organization in the agriculture, aquaculture, and fishing sectors produce food forhuman consumption, the sectors’ central role in food production has been recognizedacross topics and has resulted in inclusion of topics Food security and Food safety as well as
expanded scope of the topic Waste and food loss.

•

Sector Profile section further outlines the sector’s activities, business relationships, and its
interactions with the global sustainable development agenda, including linkages to the UN
Sustainable Development Goals. A mapping between the likely material topics and therelevant SDGs is included as part of the larger context in the section 1.2 The sectors andsustainable development, providing a starting point for organizations that seek to integrate theSDGs into their reporting.

Table 1: Likely material topics included in the draft Sector Standard: Agriculture, Aquaculture, andFishing
Likely material topic
Disclosures from these GRIWhether additional sector
Topic Standards are included
recommendations or
for reporting on the topic
disclosures are listed for the
topic
1. Emissions
GRI 305: Emissions 2016
Additional sector recommendations
included for:• Disclosure 305-1 Direct(Scope 1) GHG emissions• Disclosure 305-3 Other
indirect (Scope 3) GHG
emissions
2. Climate adaptation
GRI 201: Economic
Additional sector recommendations
and resilience
Performance 2016
included for:• Disclosure 201-2 Financial
implications and other risks
and opportunities due toclimate change
3. Biodiversity
GRI 304: Biodiversity 2016
Additional sector disclosure
identified for organizations inaquaculture and fishing
4. Natural ecosystem
Additional sector recommendations
conversion
included for Disclosure 3-3
Management of material topics
5. Soil health
Additional sector recommendations
included for:• Disclosure 3-3 Management ofmaterial topics
6. Pesticides use• Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics• Additional sector disclosure
7. Water and effluentsGRI 303: Water and Effluents
Additional sector recommendations
2018
included for:• Disclosure 303-4 Water
discharge
8. Waste and food loss
GRI 306: Waste 2020
Additional sector recommendations
included for:• Disclosure 3-3 Management ofmaterial topics

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9. Food security-

10. Food safety

GRI 416: Customer Health and
Safety 2016

11. Animal health andwelfare-12. Local communities

GRI 413: Local Communities
2016-

13. Land and resourcerights

14. Rights ofindigenous peoples

GRI 411: Rights of Indigenous
People 201615. Non-discriminationand equal opportunity

GRI 405: Diversity and Equal
Opportunity 2016
GRI 406: Non-discrimination
2016
GRI 409: Forced or Compulsory
Labor 2016
GRI 408: Child Labor 2016

16. Forced labor
17. Child labor
18. Freedom of
association andcollective bargaining
19. Occupational healthand safety
20. Employment
practices

GRI 407: Freedom of
Association and Collective
Bargaining 2016
GRI 403: Occupational Healthand Safety 2018
GRI 401 Employment 2016*

21. Living income-

22. Economic inclusion

GRI 203: Indirect Economic
Impacts
GRI 204: Procurement Practices
2016*
GRI 204: Procurement Practices
2016*

23. Supply chain
traceability• Disclosure 306-3 Waste
generated
Additional sector recommendations
included for Disclosure 3-3
Management of material topics• Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics• Additional sector disclosure• Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics• Additional sector disclosures• Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics.
• Additional sector disclosures
Additional sector recommendations
included for Disclosure 3-3
Management of material topics--

Additional sector recommendations
included for Disclosure 3-3
Management of material topics• Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics• Additional sector disclosures
Additional sector recommendations
included for Disclosure 3-3
Management of material topics••

Additional sector
recommendations included forDisclosure 3-3 Management ofmaterial topics
Additional sector disclosures

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24. Public policy andlobbying
25. Anti-competitive
behavior
26. Anti-corruption

GRI 415: Public Policy 2016-

GRI 206: Anti-competitive
Behavior 2016
GRI 205: Anti-corruption 2016-

GSSB involvement and views on the development of this draft
The GSSB appointed a subcommittee of three GSSB members for the Sector Program. The
subcommittee was consulted on key conceptual issues on a regular basis.
The GSSB confirmed its support for content of the exposure draft for agriculture, aquaculture, andfishing when it voted to approve the draft for public exposure at its meeting on 29 April 2021. The
recording of the meetings can be accessed on the GSSB website.

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GRI Agriculture, Aquaculture and Fishing
Sector Standard exposure draft© GRI 2021

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Contents
Introduction.............................................................................................................................................. 3
Sectors this Standard applies to ............................................................................................................. 3
Sector classifications ....................................................................................................................... 3
System of GRI Standards ....................................................................................................................... 4
Using this Standard ................................................................................................................................. 5
1.

Sector profile .................................................................................................................................... 8

1.1

Sector activities and business relationships ............................................................................... 8

1.2

The sectors and sustainable development ............................................................................... 10
Sustainable Development Goals .................................................................................................. 10

2.

Likely material topics...................................................................................................................... 14
2.1 Emissions ................................................................................................................................. 14
2.2 Climate adaptation and resilience ............................................................................................ 16
2.3 Biodiversity ............................................................................................................................... 18
2.4 Natural ecosystem conversion ................................................................................................. 20
2.5 Soil health ................................................................................................................................ 22
2.6 Pesticides use .......................................................................................................................... 23
2.7 Water and effluents .................................................................................................................. 25
2.8 Waste and food loss ................................................................................................................ 27
2.9 Food security ........................................................................................................................... 30
2.10 Food safety ............................................................................................................................ 32
2.11 Animal health and welfare ..................................................................................................... 34
2.12 Local communities ................................................................................................................. 36
2.13 Land and resource rights ....................................................................................................... 38
2.14 Rights of indigenous peoples ................................................................................................. 40
2.15 Non-discrimination and equal opportunity ............................................................................. 42
2.16 Forced labor ........................................................................................................................... 44
2.17 Child labor .............................................................................................................................. 46
2.18 Freedom of association and collective bargaining ................................................................. 48
2.19 Occupational health and safety ............................................................................................. 50
2.20 Employment practices ........................................................................................................... 53
2.21 Living income ......................................................................................................................... 55
2.22 Economic inclusion ................................................................................................................ 57
2.23 Supply chain traceability ........................................................................................................ 59
2.24 Public policy and lobbying ..................................................................................................... 62
2.25 Anti-competitive behavior ...................................................................................................... 63
2.26 Anti-corruption........................................................................................................................ 64

Glossary ................................................................................................................................................ 66
Bibliography .......................................................................................................................................... 76

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1

Introduction

2
3
4
5
6

GRI Sector Standard: Agriculture, Aquaculture, and Fishing provides information for organizations in
the agriculture, aquaculture, and fishing sectors about their most likely material topics. These topics
have been identified as likely material for organizations in the agriculture, aquaculture, and fishingsectors on the basis of the sectors’ most significant impacts on the economy, environment, andpeople, including on human rights.

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9

Sector Standard: Agriculture, Aquaculture, and Fishing also contains a list of disclosures from the GRI
Topic Standards and other sources for organizations in the agriculture, aquaculture, and fishingsectors to report information about their impacts and approach in relation to each likely material topic.

1011

Sector Standards are developed using multi-stakeholder expertise, authoritative intergovernmental
instruments, and other relevant evidence.

12

This Standard is structured as follows:

13
14
15

•

Section 1 provides a high-level overview of the sector, including its activities, business
relationships, sustainability context, and the connections between the Sustainable Development
Goals (SDGs) and the likely material topics for the sector.

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•

Section 2 outlines the topics that have been identified as likely material for organizations in the
agriculture, aquaculture, and fishing sectors and therefore potentially merit reporting. For eachlikely material topic, the agriculture, aquaculture, and fishing sectors’ most significant impacts aredescribed and disclosures to report information about the organization’s impacts and approach inrelation to the topic are listed.

21•

Glossary contains defined terms with specific meaning when used in the GRI Standards.

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23

•

Bibliography lists the authoritative intergovernmental instruments and other sources used todevelop each topic, as well as further resources that may be helpful for reporting on the topic.

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25

The rest of this Introduction section offers an overview of the sectors this Standard applies to, an
overview of the system of GRI Standards, and further information on using this Standard.

26

Sectors this Standard applies to27
28

GRI Sector Standard: Agriculture, Aquaculture, and Fishing applies to organizations undertaking thefollowing:

29
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32

•
•
•
•

Crop production
Animal production
Aquaculture
Fishing33
34This Standard can be used by agriculture, aquaculture and fishing organizations of any size or type inany geographic location.

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Not all topics listed in this Standard may be material for all organizations in the sectors. The
organization will determine material topics based on its specific circumstances.

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When identifying the applicable Sector Standards, the organization should consider its main sector. If
the organization has substantial activities across more than one sector, it must use all applicable
Sector Standards.

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Sector classifications

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Table1 list industry groupings relevant to the agriculture, aquaculture, and fishing sectors in the
Global Industry Classification System (GICS®, Industry Classification Benchmark (ICB), International
Standard Industrial Classification of All Economic Activities (ISIC), and Sustainable Industry

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45Classification System (SICS®). The table is intended to assist an organization in identifying whether
the Sector Standard: Agriculture, Aquaculture and Fishing applies to it and is for reference only.

46
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Table 1. Industry groupings relevant to the agriculture, aquaculture, and fishing sectors in other classification
systems

Classification name

GICS®

Classification
number
30202010

ICB

45102010

Farming, fishing and plantations

ISIC

A1

Crop and animal production (excluding hunting)

A3

Fishing and aquaculture

FB-AG

Agricultural products

FB-MP

Meat, poultry and dairy

Classification system

SICS®

Agricultural products

48

System of GRI Standards

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52

This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI
Standards enable an organization to report information on its most significant impacts on theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

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54

The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: Universal Standards, Sector Standards, and Topic Standards.

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Universal Standards: GRI 1, 2, and 3

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Note: All references to the GRI Universal Standards in this Standard refer to the drafts that have been
made available as part of the review of the Universal Standards. The GRI Sector Standards will workin conjunction with the revised Universal Standards. The draft Universal Standards are subject to theapproval of the Global Sustainability Standards Board and may change.

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62

GRI 1: Using the GRI Standards 2021 sets out the requirements that the organization must comply
with to report in accordance with the GRI Standards. The organization begins using the GRI
Standards by consulting GRI 1.

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GRI 2: About the Organization 2021 contains disclosures that the organization uses to provide
information about its reporting practices and other organizational details, such as activities,
governance, and policies.

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68

GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains
disclosures that the organization uses to report information about its process to determine material
topics, its list of material topics, and how it manages each topic.

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Sector Standards

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The Sector Standards provide information for organizations in a given sector about their most likely
material topics. The organization uses the Sector Standards that apply to its sectors when
determining its material topics and when determining what to report for each material topic.

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Topic Standards

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The Topic Standards contain disclosures that the organization uses to report information about its
impacts in relation to particular topics. The organization uses the Topic Standards according to the listof material topics it has determined using GRI 3.

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Figure 1. GRI Standards: Universal, Sector, and Topic Standards

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Using this Standard

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An organization in the agriculture, aquaculture, and fishing sectors reporting in accordance with the
GRI Standards is required to use this Standard when determining its material topics and when
determining what information to report for the material topics.

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Determining material topics

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Material topics are topics that represent the organization’s most significant impacts on the economy,
environment, and people, including impacts on their human rights.

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87

An organization in the agriculture, aquaculture, and fishing sectors is required to use this Standard
when determining its material topics. The organization needs to review each topic described in
Section 2 of this Standard and determine whether it is a material topic for the organization.

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This Standard helps the organization determine its material topics, but the organization still needs toconsider its own specific circumstances when determining its material topics. The topics anorganization identifies as material may vary according to its circumstances, such as its businessmodel; sector; geographic, cultural, and legal operating contexts; ownership structure; and the natureof its impacts. GRI 3: Material Topics 2021 provides step-by-step guidance on how to determinematerial topics.

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Not all topics listed in this Standard may be material for all organizations in the sectors. If any of the
topics that are included in this Standard have been determined by the organization as not material,
the organization is required to list them in the GRI content index and explain why they are not material(see Requirement 7 in Section 3 of GRI 1: Foundation 2021).

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See Requirement 3 in Section 3 of GRI 1: Foundation 2021 and Figure 1 in GRI 103: Material Topics
for more information on using Sector Standards when determining material topics.

100

Determining what to report

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103

When a topic included in this Standard is determined by the organization as material, the Standard
helps the organization identify disclosures to report information about its impacts in relation to that
topic.

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107
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A what to report section is included for each topic in Section 2 of this Standard. What to reportsections list disclosures from the GRI Topic Standards. They may also list additional sector
recommendations and disclosures for the organization to report on, in cases where the Topic
Standards do not provide disclosures, or where the disclosures from the Topic Standards do notprovide sufficient information about an organization’s impacts and approach in relation to a topic.
Additional sector recommendations and disclosures may be based on other sources.

110

Figure 2. Structure of what to report sections

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For topics determined by the organization as material, the organization is required to report thedisclosures drawn from Topic Standards listed in the what to report section for that topic. If any
disclosures listed are not relevant for reporting on the organization’s impacts and approach in relation
to the topic, then the organization is not required to report these but is required to list them in the GRI
Context Index, provide the ‘not applicable’ reason for omission and a brief explanation (seeRequirement 7 in Section 3 of GRI 1: Foundation 2021).

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The additional sector recommendations and disclosures outline additional information that theorganization should report on the topic. An organization should provide sufficient information about its
impacts in relation to each material topic, so that information users can make informed assessments
and decisions about the organization. The additional sector disclosures and recommendations have

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123

been identified as relevant for organizations in the agriculture, aquaculture, and fishing sectors in
relation to the topic. Reporting on these is encouraged, however, it is not a requirement.

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When the organization reports the additional sector disclosures, it is required to list them in the GRI
content index.

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See Requirement 5 in Section 3 of GRI 1: Foundation 2021 for more information on using Sector
Standards when identifying disclosures to report on.

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Defined terms

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Defined terms are underlined in the text of the GRI Standards and hyperlinked to their definitions in
the Glossary. The organization is required to apply the definitions in the Glossary.

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References and resources

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Each GRI Topic Standard includes a list of authoritative intergovernmental instruments and othersources used in developing the Topic Standard, as well as additional resources that can be consulted
by organizations on the topic. Additional authoritative instruments and sources used to develop the
topics in this Standard, as well as further resources that may be helpful for understanding andreporting on the topic by organizations in the agriculture, aquaculture, and fishing sectors are listed at
the end of the Standard.

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1. Sector profile

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The agriculture, aquaculture, and fishing sectors involve the cultivation, production, and capture oforganisms that can be used as food for human consumption or animal feed, fibers, fuels, and otherproducts. Agriculture consists of crop and animal production; aquaculture encompasses thecultivation of live aquatic organisms; fishing entails capturing fish and other wild aquatic organisms.

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Agriculture, aquaculture, and fishing operations can be formally or informally organized as large-scaleor small-scale business enterprises, government institutions, or other organizations, including
households and cooperatives. These organizations can own or operate farms, mills, and hatcheries.
Vertically integrated organizations can directly own or manage production, storage, processing, anddistribution.

148

1.1 Sector activities and business relationships

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When determining its material topics, the organization should consider both the impacts of its
activities and its business relationships. See GRI 3: Material Topics 2021 for more information on how
to determine material topics.

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Activities

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The impacts of an organization vary according to the types of activities it undertakes. The following list
outlines some of the key activities of the agriculture, aquaculture, and fishing sectors.2 This list is not
exhaustive.

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Crop production

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Production: growing and harvesting seeds, trees for rubber and latex, and all crops, such as cereals,
vegetables, fruits, fibers, and other types; gathering berries, nuts, mushrooms, and sap.

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Primary processing:3 cleaning, grading, hulling, pounding, and milling grains; soaking, heating, anddrying leaves; extracting and filtering oils.

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Aggregation: amassing crop produce from multiple sources at farm level for sale to downstream
markets, which can involve transaction by intermediary organizations or single actors.

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Storage: keeping crops in a way that preserves their quality and keeps them safe from, for example,
molds, yeasts, and rodents.

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Transportation: using traditional or mechanized transportation to move crops.

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Trading: buying and selling crops.

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Animal production

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Production: breeding and rearing livestock and poultry; collecting live animal products, such as milk,
eggs, honey, and wool; raising animals in captivity; operating animal farms.

2 Based on United Nations (UN) International Standard Industrial Classification of All Economic Activities.
3 Primary processing is processing in order to prepare agriculture, aquaculture, and fishing products for primarymarkets, as defined by the Food and Agriculture Organization (FAO), Post-harvest processing, accessed 9
February 2021.

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Primary processing: cleaning and washing animal products; processing of milk; candling eggs;
slaughtering animals for meat; deboning, cutting, smoking, and freezing meat; separating fur, skins,feathers, and down.

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174

Aggregation: gathering live animals and animal products from multiple farms for sale to downstream
markets, which can involve transaction via intermediary organizations or single actors.

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Storage: keeping animal products in a way that preserves their quality and keeps them safe from, forexample, harmful bacteria.

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Transportation: using traditional or mechanized transportation to move live animals and animal
products.

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Trading: buying and selling live animals and animal products.

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Aquaculture

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Production: culturing or farming of aquatic organisms, such as fish, mollusks, and crustaceans, in
captive conditions that involve regular stocking, feeding, and protecting against predators; thisincludes both capture-based aquaculture (CBA) and hatchery-based aquaculture (HBA) systems. It
also includes growing of laver and other seaweeds.

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Primary processing: slaughtering fish, mollusks, and crustaceans; deshelling crustaceans;
undertaking service activities incidental to the operation of fish hatcheries and fish farms.

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Aggregation: amassing fish, mollusks, and crustaceans from multiple sources for sale to downstream
markets, which can involve transaction via intermediaries or single actors.

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Storage: keeping aquaculture products in a way that preserves their quality and keeps them safe
from, for example, harmful bacteria.

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Transportation: using traditional or mechanized transportation to move aquaculture products.

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Trading: buying and selling aquaculture products.

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Fishing

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Fishing: capturing aquatic organisms, such as fish, mollusks, and crustaceans, by hand or fishinggear, which can be conducted on the intertidal shoreline via shore-based netting, or by commercial
fishing vessels in inshore, coastal waters, or offshore waters.

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Primary processing: onboard handling of live wild aquatic organisms after capture and through topoint of landing.

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Aggregation: amassing fish, mollusks, and crustaceans from multiple sources to downstream
markets, which can involve intermediary organizations or single actors.

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202

Storage: keeping fish and fish products in a way that preserves their quality and keeps them safe
from, for example, harmful bacteria.

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Transportation: using traditional or mechanized transportation to move fish and fish products.

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Trading: buying and selling fish and fish products.

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Business relationships

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An organization’s business relationships include relationships with business partners, entities in its
value chain, including those beyond the first tier, and any other entities directly linked to its
operations, products, or services. The following types of business relationships are of particular
relevance when identifying the impacts of organizations in the agriculture, aquaculture, and fishingsectors.

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Primary producers: Agriculture, aquaculture, and fishing organizations can often buy their products
from primary producers who actively farm or fish. Primary producers can be other organizations or
persons, such as farmers and fishers, categorized as self-employed workers.

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215

Aggregators: intermediary organizations or actors who bring products from multiple sources at farm,
hatchery, or mill level for sale to downstream markets.

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Animal or fish feed suppliers: organizations or persons that provide feed for animal production or
aquaculture.

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1.2 The sectors and sustainable development

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Agriculture, aquaculture, and fishing sectors are fundamental to supporting food systems andensuring the right to food is enjoyed by all. The sectors also provide non-food products, such asfibers, fuels, and rubber.

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In the context of sustainable development, significant impacts associated with these sectors’ activities
are linked to intensive use of natural resources, the location of operations in rural areas, the laborneeded for production, as well as the need to meet food demands for the world’s growing population
while staying within the planetary environmental limits. Human rights impacts are associated with boththe use of land and natural resources and the vulnerability of rural workers and communities.

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Over 2.5 billion people living in rural areas depend on the agriculture, aquaculture, and fishing sectors
for jobs and income. At the same time, agriculture, aquaculture, and fishing are among the sectors
with the highest informality rates in employment contracts, commercial transactions, and land tenure,posing challenges to upholding labor and human rights. Many rural workers, including farmers andfishers, live below the poverty line, needing better economic opportunities, access to technology andtraining. In addition, organizations’ purchasing practices and prices offered for products are the major
source of impact on small producers.

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Agriculture, aquaculture, and fishing organizations rely on land, water, and fishery resources for
production, and have a substantial environmental footprint. For example, agriculture accounts for an
estimated 70% of freshwater withdrawals globally. Estimate show that the agriculture sector is thesecond-largest source of greenhouse gas (GHG) emissions after the energy sector, while fishingaccounts for at least 1.2% of the global oil consumption. Animal production is also associated with
impacts on animal health and welfare and on human health through antimicrobial resistance andzoonotic disease.

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The agriculture sector has been responsible for 70% of losses in terrestrial biodiversity as a result ofland conversion, deforestation, and impacts of pesticides. Fishing has had significant impacts on
global ocean biodiversity, with one third of fish stocks being overfished and about 60% fished at theirmaximum sustainable levels. Agriculture, aquaculture, and fishing production relies on natural
resources and hence on biodiversity. Implementing sustainable practices across the sectors is afundamental condition for food security and nutrition.

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Climate change poses major challenges for the agriculture, aquaculture, and fishing sectors. It canaffect yields, disrupt production, and supply chains, jeopardizing food security. Impacts of climatechange can also deepen poverty levels, displace people from their lands, and thus increase migration.
Agriculture, aquaculture, and fishing organizations can contribute to food security through facilitating
adaptation and resilience, reducing food loss, and providing income and livelihoods.

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Sustainable Development Goals

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The Sustainable Development Goals (SDGs), part of the 2030 Agenda for Sustainable Development
adopted by the 193 United Nations member states, comprise the world’s comprehensive plan toachieving sustainable development.

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Since the Sustainable Development Goals and the targets associated with them are integrated andindivisible, and so agriculture, aquaculture, and fishing organizations have the potential to impact all
SDGs by either enhancing their positive contributions or avoiding and mitigating negative impacts.

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Agriculture, aquaculture, and fishing are central to the 2030 Agenda. Providing food and helping reducepoverty, the sectors are best positioned to contribute to the Goal 2: Zero Hunger. Agriculture,
aquaculture, and fishing sectors are also the world’s biggest employer and the largest economic sectors

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for many countries, impacting directly on Goal 1: No Poverty and Goal 8: Decent Work and Economic
Growth.

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By sustainably managing and efficiently using natural resources (Goal 12: Responsible Consumption
and Production), agriculture has the potential to revitalize rural landscapes, contributing to Goal 15:
Life on land. Aquaculture and fishing sectors can contribute to healthy marine and aquatic ecosystems
covered under the Goal 14: Life Below Water. By implementing resilient fishing and farming practices,
agriculture, aquaculture, and fishing sectors can help increase productivity, and build the adaptive
capacity to respond to climate change (Goal 13: Climate Action).

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Table 2 highlights connections between the likely material topics for the agriculture, aquaculture, andfishing sectors and the SDGs. These linkages were identified based on an assessment of the impacts
described in each likely material topic, the targets associated with each SDG, and existing mapping
undertaken for the sectors. It is a starting point for organizations that seek to integrate the SDGs into
their reporting.

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Table 2: Linkages between the likely material topics for the agriculture, aquaculture, and fishing sectors
and the SDGs.

Likely material topics

Corresponding SDGs
Goal 3: Good Health and Well-being
Goal 12: Responsible Consumption and Production

2.1 Emissions

Goal 13: Climate Action
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 1: No poverty

2.2 Climate adaptation andresilience

Goal 2: Zero Hunger
Goal 13: Climate Action
Goal 2: Zero Hunger
Goal 6: Clean Water and Sanitation

2.3 Biodiversity

Goal 12: Responsible Consumption and Production
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 15: Life on Land

2.4 Natural ecosystem
conversion

Goal 13: Climate Action
Goal 14: Life Below Water

2.5 Soil health

Goal 15: Life on Land
Goal 3: Good Health and Well-being
Goal 6: Clean Water and Sanitation

2.6 Pesticides use

Goal 8: Decent Work and Economic Growth
Goal 12: Responsible Consumption and Production
Goal 15: Life on Land
Goal 6: Clean Water and Sanitation

2.7 Water and effluents

Goal 12: Responsible Consumption and Production
Goal 14: Life Below Water

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2.8 Waste and food loss

Goal 2: Zero Hunger
Goal 12: Responsible Consumption and Production
Goal 2: Zero Hunger
Goal 14: Life Below Water

2.9 Food security

Goal 13: Climate Action
Goal 15: Life on Land
Goal 17: Partnerships for the Goals

2.10 Food safety
2.11 Animal health and welfare

Goal 2: Zero Hunger
Goal 3: Good Health and Well-being
Goal 15: Life on Land
Goal 1: No poverty
Goal 2: Zero Hunger
Goal 5: Gender Equality

2.12 Local communities

Goal 6: Clean Water and Sanitation
Goal 13: Climate Action
Goal 15: Life on Land
Goal 16: Peace and Justice Strong Institutions
Goal 1: No Poverty
Goal 2: Zero Hunger

2.13 Land and resource rights

Goal 12: Responsible Consumption and Production
Goal 15: Life on Land
Goal 16: Peace and Justice Strong Institutions
Goal 1: No Poverty
Goal 2: Zero Hunger

2.14 Rights of indigenous
peoples

Goal 11: Sustainable Cities and Communities
Goal 13: Climate Action
Goal 15: Life on Land
Goal 16: Peace and Justice Strong Institutions
Goal 5: Gender Equality
Goal 8: Decent Work and Economic Growth

2.15 Non-discrimination andequal opportunity

Goal 10: Reduced Inequalities
Goal 14: Life Below Water
Goal 16: Peace and Justice Strong Institutions
Goal 5: Gender Equality

2.16 Forced labor

Goal 8: Decent Work and Economic Growth
Goal 16: Peace and Justice Strong Institutions

2.17 Child labor

Goal 1: No Poverty

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Goal 8: Decent Work and Economic Growth
Goal 16: Peace, Justice and Strong Institutions
2.18 Freedom of associationand collective bargaining

Goal 8: Decent Work and Economic Growth2.19 Occupational health andsafetyGoal 3: Good Health and Well-being

Goal 16: Peace and Justice Strong Institutions

Goal 8: Decent Work and Economic Growth
Goal 1: No Poverty

2.20 Employment practices

Goal 8: Decent Work and Economic Growth
Goal 10: Reduced Inequalities
Goal 1: No Poverty

2.21 Living income

Goal 2: Zero Hunger
Goal 8: Decent Work and Economic Growth
Goal 10: Reduced Inequalities
Goal 1: No Poverty
Goal 2: Zero Hunger

2.22 Economic inclusion

Goal 8: Decent Work and Economic Growth
Goal 9: Industry, Innovation and Infrastructure
Goal 11: Sustainable Cities and Communities
Goal 14: Life Below Water
Goal 12: Responsible Consumption and Production

2.23 Supply chain traceability

Goal 14: Life Below Water
Goal 16: Peace, Justice and Strong Institutions
Goal 2: Zero Hunger

2.24 Public policy and lobbying

Goal 14: Life Below Water
Goal 15: Life on Land
Goal 16: Peace and Justice Strong Institutions

2.25 Anti-competitive behavior

Goal 16: Peace and Justice Strong Institutions

2.26 Anti-corruption

Goal 16: Peace and Justice Strong Institutions

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277

2. Likely material topics

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The following section outlines the likely material topics for the Agriculture, Aquaculture, and Fishingsectors. Each topic describes the most significant impacts related to the topic and lists disclosure thathave been identified as relevant for reporting on the topics by the sectors. The organization needs toreview each topic in this section and determine whether it is material for it to report on.

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2.1 Emissions

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This topic addresses emissions into air, including greenhouse gas (GHG), ozone-depleting
substances (ODS), and nitrogen oxides (NOX) and sulfur oxides (SOX), among othersignificant air emissions. Emissions can have negative impacts on air quality, ecosystems,
and human and animal health. GHG emissions are a major contributor to climate change.

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Agriculture is responsible for large portions of two of the most significant sources of greenhouse gas(GHG) emissions: carbon dioxide (CO2) and methane (CH4). From 2007 to 2016, activities in the
sector accounted for approximately 13% of CO2, 44% of CH4, and 82% of nitrous oxide (N2O)
emissions from human activities globally; these figures totaled 23% of total net anthropogenic
emissions of GHGs.

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Crop production primarily produces GHG emissions through soil cultivation, with the largest
discharges coming from soil tillage, soil decomposition, and burning vegetation and crop residues(see Soil health). Fertilizers, pesticides, and fossil fuels used to power machinery and vehicles also
release GHG emissions. Crop residue decomposition and burning plant biomass are other directsources of emissions, including CO2, N2O, and particulate matter.

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Ruminant livestock produce GHG emissions during their respiration and digestion processes. Animal
manure also emits gases, such as CH4, N2O, and CO2. In 2014, livestock on managed pastures andrangelands accounted for over half of total anthropogenic N2O emissions from agriculture. GHGs canalso be emitted from the use of fossil fuel to power machinery and vehicles in animal production.

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Impacts associated with crop and animal production also include emissions arising from land usechange, including the conversion of land from a natural ecosystem to use for agriculture or
aquaculture (see 2.4 Natural ecosystem conversion). Land use changes can contribute to the releaseof large amounts of CO2, especially when mature forests or grasslands are cleared.

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Land conversion for crops used as animal and fish feed is an additional source of emissions in animal
production and aquaculture; in aquaculture, it is the leading cause of other indirect (Scope 3)
emissions. Emissions are also associated with production, processing, and transportation of feed.

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Land-based aquaculture farms can require high energy levels to regulate water temperature andcirculation, contributing to GHG emissions through combustion of fuel.

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In fishing, emissions can be associated with burning diesel fuel, marine fuel oils, and intermediate fueloils. Such fuel is used to power vessels, process fish on board, and freeze or refrigerate fish. Besides
contributing to GHG emissions, combustion of fuels produces localized air pollution. Use ofrefrigerants to store fish products can result in emissions of ozone-depleting substances.

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Oceans have a high capacity to store anthropogenic carbon, and the largest storage pools are foundin marine sediments. Trawls are one of the most commonly used types of fishing gear, with about aquarter of marine fish caught by bottom trawls worldwide. Trawls that get dragged along the seabedcause the release of CO2 stored in sediments of the ocean floor. It is estimated that bottom trawlingcauses one gigaton of emissions a year.

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319

What to report

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If the organization has identified emissions as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 305:
Emissions 2016

Disclosure 305-1 Direct (Scope 1)
GHG emissions

When reporting on gross direct (Scope
1) GHG emissions in metric tons of CO2
equivalent, include emissions associatedwith natural ecosystem conversion.

Disclosure 305-2 Energy indirect(Scope 2) GHG emissions

Disclosure 305-3 Other indirect(Scope 3) GHG emissions

When reporting on gross other indirect(Scope 3) GHG emissions in metric tonsof CO2 equivalent, include emissions
associated with natural ecosystem
conversion.

Disclosure 305-4 GHG emissions
intensity
Disclosure 305-5 Reduction of
GHG emissions
Disclosure 305-6 Emissions ofozone-depleting substances (ODS)
Disclosure 305-7 Nitrogen oxides(NOX), sulfur oxides (SOX), andother significant air emissions
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References and resources

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GRI 305: Emissions 2016 lists authoritative intergovernmental instruments and other sources relevant
to reporting on this topic.

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The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 76.

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329

2.2 Climate adaptation and resilience

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Organizations contribute to climate change and are simultaneously affected by it. Climate
adaptation and resilience refers to how organizations are adjusting to current and anticipatedclimate-related risks, as well as contributing to the ability of societies and economies towithstand impacts from climate change.

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For organizations in the agriculture, aquaculture and fishing sectors, impacts related to climatechange include physical environmental impacts driven by acute events and long-term shifts in climate
patterns. Climate change has resulted in increased frequency, intensity, and duration of heat-related
events, including more volatile weather systems in most world regions. Impacts of climate change cut
across environmental and socioeconomic systems.

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In recent decades, climate change has caused a negative impact on crop yields and suitability. The
warmer winters related to climate change pose a risk to harvests, specifically affecting fruits andvegetables that need a period of colder weather to produce viable harvests. According to theIntergovernmental Panel on Climate Change (IPCC), between 34 and 600 million more people could
suffer from hunger by 2080, depending on how climate change scenarios unfold (see 2.9 Food
security).

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A major concern for the agriculture sector is the exacerbation of land degradation caused by global
warming. This can lead to increased rainfall intensity, flooding, drought frequency and severity, pest
prevalence, diseases, heat stress, dry spells, wind, sea-level rise, wave action, and permafrost thaw.

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Aquaculture and fishing operations are likely to be affected by negative impacts such as watertemperature increase, oxygen deficit, sea-level rise, decreased pH levels, and changes in productivity
patterns. Small-scale fishers in tropical, less developed, and poor regions are particularly vulnerable
to climate change impacts. Aquaculture and inland fishing are threatened by changes in precipitation
and water management, increased stress on freshwater resources, and frequency and intensity of
extreme climate events.

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An organization’s failure to adapt to climate change-related impacts can lead to disruptions inoperations, loss of livelihood for people, and increased occupational health and safety impacts. Thiscan affect an organization's workers, suppliers, customers, and shareholders as well as smallholder
farmers, indigenous people, and local communities. Disruptions in operations can leave demands for
agriculture, aquaculture, and fishing products unfulfilled, in turn causing negative impacts on foodsecurity.

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In addition to their key role in climate change mitigation (see 2.1 Emissions), organizations can takeaction to adapt to climate change and build resilience. One broadly identified adaptation option for the
agriculture, aquaculture, and fishing sectors is diversification in production, including reliance on wider
genetic base and genetic improvements for tolerance to heat and drought. Mitigating food loss is also
a form of climate adaptation as less lost food means less land is needed for the same output.
Preservation of indigenous and local knowledge of biodiversity is also recognized as a contributing
factor to enhancing climate resilience, as it focuses on preserving ecosystems and offers adaptive
strategies to cope with unfavorable climatic conditions in local areas.

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What to report

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371

If the organization has identified climate adaptation and resilience as a material topic, this section lists
the disclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

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Topic Standards disclosures
GRI 201:
Economic
Performance 2016

Disclosure 201-2 Financial
implications and other risks andopportunities due to climate change

Describe the climate change-related
scenarios used for identifying the risks
and opportunities posed by climatechange that have the potential togenerate substantive changes inoperations, revenue, or expenditure.

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References and resources

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374

GRI 201: Economic Performance 2016 lists authoritative intergovernmental instruments and othersources relevant to reporting on this topic.

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377

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 77.

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378

2.3 Biodiversity

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Biodiversity not only has intrinsic value, but is also vital to climate, human and cultural healthand well-being, food security and economic prosperity. This topic covers impacts on
biodiversity, including on plant and animal species, and genetic diversity.

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Biodiversity is essential for food production and the supply of a wide range of ecosystem services.
80% of terrestrial biodiversity is found in indigenous peoples’ lands and forests. Respecting
indigenous peoples’ rights to land and natural resources is key to biodiversity conservation.

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According to the International Union for Conservation of Nature (IUCN), major threats to biodiversity
include habitat loss and degradation, overexploitation of biological resources, pollution, climatechange, and introduced invasive species.

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Impacts from agriculture, aquaculture, and fishing on biodiversity include air, soil, and watercontamination, deforestation, soil erosion, and sedimentation of waterways. Other impacts involving
species include increased mortality rates, habitat fragmentation, and the introduction of invasive
species and pathogens leading to species loss or extinction.

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Biodiversity generally declines as agriculture, aquaculture, or fishing activities intensify. This is driven
by natural ecosystem conversion and a change of habitat (see 2.4 Natural ecosystem conversion).
Biodiversity can be further impacted by monoculture, also known as monocropping, whereby thesame crops or animal species are grown or bred year after year. While this practice may increase
production or reduce emissions, it decreases agrobiodiversity on farms and plantations andbiodiversity in adjacent environments.

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Continuous monocropping in agriculture can result in a buildup of pests and diseases. Monocultures
usually require high pesticides use, which can be toxic to many non-target species, including
pollinators – insects or animals that carry pollen from one plant or plant part to another. Pollination isa crucial ecosystem service, especially within agriculture, as 75% of global food crops rely on it.

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Agriculture and aquaculture operations can also impact species that exist in natural ecosystems’surrounding areas. For example, animal production can be a major source of surplus nitrogen andphosphorous pollution, which can lead to eutrophication in adjacent lakes and rivers, rendering them
uninhabitable for aquatic biodiversity (see 2.7 Water and effluents). This can impact the right to foodand other human rights of local communities. A similar impact can be caused by aquaculture activities
due to a buildup of fish excrement in waterbodies. Aquaculture can also result in impacts on local
biodiversity through escapes from aquaculture farms, which in turn can establish themselves tocompete with the area’s native biodiversity.

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Fishing is one of the most significant drivers of declining ocean biodiversity, due to overfishing, bycatch, illegal, unreported, and unregulated fishing (IUU), and introduction of non-locally adapted
species. Overfishing leads to impacts on the biodiversity of marine ecosystems by altering the
population size and body-size composition of targeted species as well as non-targeted species.
These alterations result in impacts on predator-prey relationships and cause shifts in trophic
structures (see 2.4 Natural ecosystem conversion). Overfishing can also be driven by capture-based
aquaculture, which relies on wild fish stocks for feed. In 2017, 34.2% of the world’s marine fish stocks
were classified as overfished, and the proportion of world marine fish stocks within biologicallysustainable levels had declined to 65.8% from 90% in 1974.

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In addition, in fishing lost or discarded fishing gear, known as ghost gear, continues to trap species, aphenomenon known as ghost fishing. This can pose a threat to both target and non-target species,
potentially killing endangered and protected species and damaging underwater habitats. Ghost gear
contributes to marine pollution (see 2.8 Waste and food loss).

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423

What to report

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If the organization has identified biodiversity as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 304:
Biodiversity 2016

Disclosure 304-1 Operational sites
owned, leased, managed in, or
adjacent to, protected areas andareas of high biodiversity value
outside protected areas
Disclosure 304-2 Significant
impacts of activities, products, andservices on biodiversity
Disclosure 304-3 Habitats
protected or restored
Disclosure 304-4 IUCN Red List
species and national conservation
list species with habitats in areas
affected by operations

Additional sector disclosures
The following additional sector disclosures are for organizations in the aquaculture and fishingsectors:
Report the volume in metric tons of aquatic organisms caught or harvested by species scientificname, fishing or farming method, and location of origin.
427

References and resources

428
429

GRI 304: Biodiversity 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

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431
432

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 77.

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433

2.4 Natural ecosystem conversion

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Natural ecosystem conversion refers to the changing of a natural ecosystem to another use or
the profound change in a natural ecosystem’s species composition, structure, or function.
This topic covers impacts related to natural ecosystem conversion, including impacts related
to discrete incidents of land clearance as well as severe degradation or introduction ofmanagement practices that lead to substantial and sustained change in natural ecosystems.

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Natural ecosystems perform important services, including absorbing and storing vast quantities ofcarbon dioxide (CO2). When natural ecosystems are converted to other uses, stored carbon can bereleased into the atmosphere, contributing to greenhouse gas (GHG) emissions and climate change(see 2.1 Emissions and 2.2 Climate adaptation and resilience). Estimates show that the loss ofprimary tropical forest in 2019 resulted in the release of more than 2 billion tons of CO2.

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In the agriculture and aquaculture sectors, natural ecosystem conversion can be the result of using
land and aquatic environments for animal breeding, grazing, crop production, aquaculture production,
and ancillary activities. This can occur rapidly, with a large change taking place in a short time, or
gradually, with incremental changes over a long time.

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Terrestrial ecosystem conversion, in particular, can occur as crop or animal production expands. It
can include deforestation as well as conversion of other ecosystems, such as grasslands, woodlands,
or savannas. Deforestation occurs when primary and secondary forests are cleared, often by burning.

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Aquatic ecosystem conversion happens as the result of reclamation of coastal, lake, river, wetland,
peatland, or benthic ecosystems. Conversion of aquatic environments by aquaculture operations can
include the clearing of arable land, mangroves, salt marshes, and wetlands or sustained changes tolake and river ecosystems to make them fit for aquatic farming sites. Aquaculture also relies heavily
on crops for fish feed and can contribute to the conversion of terrestrial ecosystems.

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In fishing, bottom trawling causes impacts on the seabed’s physical structure, affecting bottom plants,
corals, sponges, fish, and other animals. This can profoundly change how natural benthic ecosystems
function or lead to their destruction, causing impacts on biodiversity and CO2 emissions (see 2.1
Emissions).

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Conversion of natural ecosystems can also lead to other environmental impacts, such as loss of
biodiversity (see 2.3 Biodiversity), acceleration of soil erosion (see 2.5 Soil health), and increased runoff and effluent pollution (see 2.7 Water and effluents).

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People can be displaced due to physical changes to the landscapes surrounding their communities ordegradation or depletion of natural resources or ecosystem services that the community relies on (see2.12 Local communities and 2.13 Land and resource rights). Loss of natural ecosystems andresources can cause food insecurity. For indigenous peoples, it can result in loss of cultural andspiritual heritage and livelihoods. Natural ecosystem conversion also causes impacts on the rights ofindigenous people and local communities to self-determination and self-governance (see 2.14 Rights
of indigenous peoples).

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What to report

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If the organization has identified natural ecosystem conversion as a material topic, this section lists
the disclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics- Describe policies or commitments to
reduce or eliminate natural ecosystem
conversion from production in the

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organization’s activities, including
target and cut-off dates;4- Report multi-stakeholder or sectoral
initiatives intended to reduce or
eliminate natural ecosystem
conversion the organization
participates in;- Describe how the organization
ensures that its suppliers comply with
its natural ecosystem conversion
policies and commitments, including
through sourcing policies andcontracts;- Describe the tools and systems used
for monitoring natural ecosystem
conversion in the organization’s own
activities, business relationships, andsourcing locations.
Additional sector disclosures
Report the percentage of the total production from own activities and suppliers that has not caused orcontributed to natural ecosystem conversion and methods for determining that, for example,
certification, sourcing from low-risk jurisdictions, or sourcing from verified suppliers.
Report the percentage of the total production from own activities and suppliers, for which it isunknown whether it has caused or contributed to natural ecosystem conversion, and actions being
taken to improve traceability.
Report the size in hectares, location, and type of the natural ecosystem on the land owned, leased,or managed by the organization, which has been converted since the appropriate cut-off date.
Note: Natural ecosystem type can be characterized by biome, vegetation type, and/or highconservation value status as relevant to region and regulatory context.
Size in hectares, location, and type of the natural ecosystem converted by suppliers or in sourcing
areas since the appropriate cut-off date.
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References and resources

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477

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 78.

4 A cut-off date is the past starting date of the period for which the organization reports on conversion, conversion

after the cut-off date renders a product non-compliant with commitments and policies on natural ecosystem
conversion.
Note: Appropriate cut-off dates may be selected based on cut-off dates of organization’s policies, certification
programs, sectoral/regional cut-off dates, legislation, and/or on availability of monitoring data. If an organization
has not identified an appropriate cut-off date, then one should be calculated for the past five years.

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478

2.5 Soil health

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Soil health is the capacity of soil to function as a living ecosystem and to sustain plant andanimal productivity, maintain or enhance water and air quality, and promote plant and animal
health. This topic covers impacts on soil health, including soil erosion, reduction in soil
fertility, salinization, and waterlogging.

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Recent estimates suggest that 80% of land used for agriculture suffers from moderate to severe
erosion. Although a naturally occurring process, soil erosion can accelerate greatly throughagricultural activities, including removal of vegetation cover, tillage, soil compaction, and overgrazing
by livestock, particularly when these practices are conducted on steep slopes in areas subjected tointense rainstorms or wind events.

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In agriculture, original vegetation cover is removed to make land available for crop production or
animal grazing. Agricultural crops rarely hold onto the topsoil as well as the original vegetation cover,increasing soil erosion and potentially reducing soil fertility over time. Estimates show that half of the
topsoil globally has been lost in the last 150 years.

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Soil erosion can also be accelerated by tillage. Conventional tillage inverts and breaks up the soil,
destroys the soil structure, and buries crop residues. Minimum till or no-till methods reduce tillage
area and/or tillage depth, as practiced in regenerative agriculture. Rates of soil erosion fromagricultural fields exceed rates of soil formation at an estimate currently ranging between 10 to 20
times higher when there is no tillage to over 100 times higher when conventional tillage is used.

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Tillage can also increase the soil’s sensitivity to compaction, which can lead to impacts on soil
biodiversity. Tilled soils have less capacity to support loads applied to the ground and areconsequently more sensitive to compaction caused by agricultural machinery. A reduction in soil
carrying capacity can also come from overgrazing. Grazing livestock can cause impacts on soil
structure through excessive defoliation, defecation, and trampling.

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Fertilizers, both organic and inorganic, as well as pesticides have an impact on soil health (see 2.6
Pesticides use). Excessive use of fertilizer can increase soil acidity levels. Pesticides use can impact
soil communities by influencing the performance of soil biota or modifying it. This can affect the entire
soil food web in terms of abundance and composition. Incorrect fertilizer and pesticide application
results in runoff to water, which can affect local communities, including indigenous peoples, and their
human rights to health, food, clean water, and livelihoods.

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What to report

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510
511

If the organization has identified soil health as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Describe the soil management plan of
the organization, including the approachto fertilizer application.

512

References and resources

513
514
515

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 79.

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516

2.6 Pesticides use

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520

Pesticides are chemical or biological substances intended for repelling, destroying, or
controlling any pest or regulating plant growth. Pesticides include herbicides, insecticides,
fungicides, nematicides, and rodenticides. This topic covers the impacts of pesticides use,
including major impact of toxicity to target and non-target organisms.

521
522
523
524

Pesticides can be used in crop, animal, and aquaculture production. Because pesticides are toxic,
inadequately applying or managing them can induce health effects in humans, including on
reproduction, immune, and nervous systems, as well as threaten food security and livelihoods.
Toxicity depends on the pesticide’s function and other factors, such as how it is used and disposed.

525
526
527
528

Pesticides, usually with high toxicity, can be unregistered or banned in some countries but available inothers. Pesticides with high toxicity can stay in soil and water for years, with long-term impacts on
local communities, including indigenous peoples, and the local environment. (see 2.8 Waste and foodloss).

529
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531

Pesticides can have negative impacts on biodiversity, for example, those targeting insects or weeds
can be toxic to birds, fish, and non-targeted plants and insects (see 2.3 Biodiversity). Pesticides also
have the potential to contribute to greenhouse gas (GHG) emissions (see 2.1 Emissions).

532
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535
536
537

People at risk of being most affected are workers applying pesticides and others in the immediatearea during or right after pesticides are spread. Exposure to pesticides of certain vulnerable groups,
such as women and children, can be particularly dangerous. In some world regions, pregnant andbreastfeeding women may themselves be tasked with applying pesticides (see 2.19 Occupational
health and safety and 2.12 Local communities). General populations can be exposed to pesticide
residue through food and water (see 2.7 Water and effluents and 2.10 Food safety).

538
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540
541
542

In crop production, pesticides are widely used to protect or increase yields and the number of times
per year a crop can be grown on the same land. The Food and Agriculture Organization (FAO)
estimates that in developing countries, 80% of the projected increase in food production needed tokeep pace with population growth are projected to come from greater crop yields. This could trigger
further intensification of pesticides use in an attempt to generate higher yields.

543
544
545
546
547
548

In animal production, pesticides are used to control weeds and various pests, such as parasites. In
aquaculture, pesticides are used to treat pests, such as lice, that can cause infections in fish.
Pesticides are usually administered via fish feed and water, which can have impacts on non-targeted
species, such as crustaceans, resulting in biodiversity loss. Water contamination and accumulation ofchemicals in fish targeted for human consumption can result in public health impacts. Even low levelsof pesticide residue in water can cause chronic disease in humans.

549

What to report

550
551
552

If the organization has identified pesticides use as a material topic, this section lists the disclosuresthat have been identified as relevant for reporting on the topic by the agriculture, aquaculture, andfishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic

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GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics--

Describe the pest management planof the organization, including therationale for the selection ofchemicals and any other techniquesof pest control;
Describe the training provided toworkers on pest management andthe application of pesticides.

Additional sector disclosures
Report the volume and intensity of pesticides used, by type.
553

References and resources

554
555
556

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 79.

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557

2.7 Water and effluents

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Recognized by the United Nations as a human right, access to freshwater is essential forhuman life and well-being. The amount of water withdrawn and consumed by an organizationand the quality of its discharges can have impacts on ecosystems and people.

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564

The agriculture sector accounts for an estimated 70% of total water withdrawn globally. Withdrawn
water is primarily used to irrigate land for crops. Water is also used for pesticide and fertilizer
application, crop cooling, and frost control. In animal production, water is used for animal hydrationand to clean animal housing and machinery, including milking equipment.

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569
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571

Water has critical importance to agricultural productivity – irrigated agriculture land is, on average,
twice as productive per unit as non-irrigated land. Irrigation can be achieved through different
methods, including surface irrigation, using gravity flow, sprinkler application, or subsurface irrigation.
Water can be withdrawn from groundwater or surface water, such as lakes and reservoirs, or be in theform of treated wastewater or desalinated water. Intensive water withdrawal can decrease aquifer
levels, which reduces the long-term sustainability of water resources and increases access cost for allusers (see 2.12 Local communities).

572
573
574
575
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577

Pesticide residues are frequently found in water bodies. Animal effluents, together with agricultural
fertilizer and pesticide effluents, can contribute to pollution of surface and groundwater as well as leadto eutrophication and acidification of water, causing negative impacts on biodiversity. Water
contamination can have impacts on the right to water and other human rights of people, including
those of local communities and indigenous people, affecting their access to natural resources, health,and livelihoods.

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580

Impacts from aquaculture production include nutrient buildup in water bodies surrounding fish farms
as a result of discharges. In high-density farms, high quantities of fish waste are discharged to water,
potentially depleting oxygen levels and creating algal blooms that can lead to eutrophication.

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In fishing operations, wastewater can be discharged to sea from fishing vessels. This includes waterused to store fish aboard the vessel, which can contain fish waste from fish gutting and bleeding aswell as materials and coating from the hold itself and onboard refrigeration systems. Wastewater
could also come from cleaning holds and machinery, containing detergents, and disinfectants.

585

What to report

586
587
588

If the organization has identified water and effluents as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 303: Water
and Effluents 2018

Disclosure 303-1 Interactions withwater as a shared resource
Disclosure 303-2 Management ofwater discharge-related impacts
Disclosure 303-3 Water withdrawal

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Disclosure 303-4 Water discharge

The following additional sector
recommendation is for organizations in
the fishing sector:
Report total volume of water andeffluents discharged by MARPOL
categories and describe how these aredisposed.

Disclosure 303-5 Water
consumption
589

References and resources

590
591

GRI 303: Water and Effluents 2018 lists authoritative intergovernmental instruments and othersources relevant to reporting on this topic.

592
593
594

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 80.

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595

2.8 Waste and food loss

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600

Waste refers to anything a holder discards, intends to discard, or is required to discard. When
inadequately managed, waste can have significant negative impacts on the environment andhuman health, extending beyond locations where waste is generated and discarded. This topic
covers impacts from waste, including products originally intended for human consumption as
food.

601
602
603
604

Waste from organizations in the agriculture, aquaculture, and fishing sectors can include organic byproducts, such as crop waste, animal waste and manure, animal carcasses, fish feces; and inorganic
waste such as plastics; hazardous waste, and toxic waste, including pesticides and their containers;
and materials from animal health products.

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607
608
609
610
611
612

Organic by-products, including animal manure, have potential to be used as an energy source asbiomass or for animal feed, contributing to circularity measures. For example, by-products ofaquaculture and fishing operations can be turned into fishmeal and oil. Manure can be used as anorganic fertilizer, improving soil health. However, intensive animal production can often result in
output of more manure than a local area can absorb. If incinerated without energy recovery or
directed to landfill, organic by-products can turn into waste and cause significant environmental
impacts, including greenhouse gas (GHG) emissions, water pollution, and – for terrestrial animals –impacts on soil health (see 2.7 Water and effluents, 2.1 Emissions and 2.5 Soil health).

613
614
615
616
617
618

Organic waste from animals may contain microorganisms and parasite eggs. These pathogens canspread in receiving environments and cause ill health and disease in humans. In aquaculture
operations, fish feed and feces can long settle at the bottom of ponds or in inactive zones of raceways
as liquid or solid organic waste. Antimicrobial compounds can also be found in manure. Fish feces
may reach water bodies. A key way to minimize pollution and waste impacts from fish feces andsettleable solids is through water management (see 2.7 Water and effluents).

619

FOOD LOSS

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623

In agriculture, aquaculture, and fishing production, organic waste streams that contain products
originally intended as food for human consumption are categorized as food loss. The Food andAgriculture Organization (FAO) of the United Nations estimates that 13.8% of food, from harvest to
retail, was lost globally in 2016.

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628

Food loss can be caused by inefficiencies at different stages of the supply chain. At the farm level,
they can be due to inadequate harvesting time, climatic conditions, harvest and handling practices,and challenges related to selling products. Losses during post-harvest activities and losses of byproduct can also be considered food loss, which can be accompanied by loss of resources – including
water, land, energy, labor, and capital – and can contribute to greenhouse gas (GHG) emissions.

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631

Measures to prevent food loss include adequate storage temperatures and conditions; soundinfrastructure; and efficient transportation and logistics. Primary processing conditions and packaging
can play a role in preserving agriculture, aquaculture, and fishing products.

632
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635
636

Aquaculture activities generate considerable amounts of plastic waste. Plastics are widely used forequipment, including disposable gloves, and packaging various inputs, such as feed sacks andwrapped consumables. Plastic can also be used in pond liners, harvest nets, pipework, buoys, ropes,
incubation jars, and containers. Discarded or abandoned plastic waste can contaminate thesurrounding environments and get into the ocean.

637
638
639
640
641

In fishing, plastics are used to make various marine tools, including floats, fishing nets and lines,
strapping bands, wire ropes, sails, and other manufactured items. Fish and marine animals
sometimes mistake plastic waste for food and get trapped in items, such as ropes, nets, and bags.
Lost or discarded fishing gear, known as ghost gear, can continue capturing species, contributing to
overfishing and damaging benthic ecosystems. (see 2.3 Biodiversity).

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645

Incorrectly disposed inorganic materials, such as plastic waste, used bottles, and packages can havelasting impacts on receiving environments. For example, chemical residue in packaging may leak into
soil and water, causing long-term contamination. Contamination of agricultural land and natural
resources causes negative impacts on the health and safety of local communities and can impact the

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646
647

safety of food produced (see 2.12 Local communities, 2.14 Rights of indigenous peoples, and 2.10
Food safety).

648

What to report

649
650
651

If the organization has identified waste and food loss as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Describe the policies and commitments
to address food loss in the supply chain.

Topic Standards disclosures
GRI 306: Waste
2020

Disclosure 306-1 Waste generationand significant waste-related
impacts
Disclosure 306-2 Management ofsignificant waste-related impacts
Disclosure 306-3 Waste generated

The following additional sector
recommendation is for organizations in
the fishing sector:-

Report total volume of waste by
MARPOL categories and how theseare disposed.

Disclosure 306-4 Waste diverted
from disposal
Disclosure 306-5 Waste directed todisposal
Additional sector disclosures
Report the total weight of food loss in metric tons and food loss percentage by product, and describe
the methodology used for this calculation.5

5 Further details and guidance on food loss percentage are available in Food and Agriculture Organization (FAO),

SDG 12.3.1: Global Food Loss Index, 2018.

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652

References and resources

653
654

GRI 306: Waste 2020 lists authoritative intergovernmental instruments and other sources relevant toreporting on this topic.

655
656
657

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 80.

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658

2.9 Food security

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Food security means that people have physical and economic access to sufficient, safe, andnutritious food that is acceptable within a given culture, meets people’s dietary needs, andfood preferences for an active and healthy life. The right to adequate food is a human right andis crucial to the enjoyment of all rights. This topic covers impacts on the key dimensions offood security.

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People around the world face moderate to severe food insecurity, being unable to afford food orforced to consume insufficient or low-quality food. More than 820 million people already face hunger,
and with population growth will come the growth of global food needs. Since 2014, undernourishment
and food insecurity have increased worldwide, risking the achievement of SDG 2: Zero Hunger.

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672

The Food and Agriculture Organization (FAO) identifies multiple dimensions to food security: foodavailability, access, use, and stability; agency, understood as the capacity of individuals or groups tomake their own decisions about what food they eat and how that food is produced; and sustainability.
Organizations in the agriculture, aquaculture, and fishing sectors can have impacts on all of these
dimensions, thus contributing to or undermining food security.6

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680

Governments are moving to regulate food production with the objective of having a lower
environmental footprint and providing for more balanced, nutritious diets. This includes making
essential and nutritious foods more accessible and affordable, especially in low-income countries.
Agriculture, aquaculture, and fishing organizations can make decisions that ensure efficient use ofresources while providing more food to people. Achieving food security is likely to involve trade-offs
related to land use and choices concerning diets being provided for. Organizations are more andmore expected to engage with governments and other stakeholders, including consumers about theirfood production concerns.

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684

Globally, the amount of land used for agriculture is estimated at 38% of the total land surface. Someregions have constraints associated with using more land to expand food production (see 2.4 Natural
ecosystem conversion). To lessen the need to convert more land for agriculture use, organizations
can improve management of cropland and grazing lands already in use.

685
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688
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690

Maize, rice, and wheat serve as a basis of human diets globally, providing almost half of the world’s
calorie supply. However, competing demands for land, cultivation costs, and low margins could pushout these essential crops. Climate change and adverse weather events can also cause impacts onyields, potentially increasing food losses and prices of critical crops (see 2.2 Climate adaptation andresilience). Agriculture, aquaculture, and fishing organizations can have a role in ensuring stability ofsupply of essential foods.

691
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694

Many crops and fish products are used for animal and fish feed, though most of the time, theseproducts are suitable for human consumption as food. The quarter of wild catch fish that theaquaculture sector uses as feed is deemed suitable for humans. Much of world’s crops are used as
feed for animal production, especially livestock.

695
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699

Compared with livestock products, aquaculture and fishing products are more efficient in terms ofedible yields, proportion of an animal that can be used for human consumption, and feed conversion
rates, measure of feed converted into animal weight gain, which in turn determines the use of natural
resources, and the volume of food produced. About 70% of Earth is covered by ocean, providing
space for operations involving aquaculture and fishing products, both of which are a source of protein

6 The World Food Summit Plan of Action of 1996 was adopted by 112 heads or deputy heads of state andgovernment who committed to “implement policies aimed at eradicating poverty and inequality and improving
physical and economic access by all, at all times, to sufficient, nutritionally adequate and safe food and its
effective utilisation; and pursue participatory and sustainable food, agriculture, fisheries, forestry and ruraldevelopment policies and practices in high and low potential areas, which are essential to adequate and reliablefood supplies at the household, national, regional and global levels.”

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700
701

and essential micronutrients. However, only about 2% of global food supply comes from the sea,
indicating the potential to fill gaps in nutrition and food security.

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706
707

Quantity, quality, and accessibility of food also depend on farming and fishing practices. Whileintensive crop and animal production can result in increased availability of food in the short term, it isassociated with negative impacts on the environment and has a potential impact on the availability offood in the longer term. In many agricultural systems in the world, soil nutrients are currently depleting
more quickly than they are formed, undermining the sustainability dimension of food security (see 2.5
Soil health).

708
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710

Regenerative and organic practices, such as rotating crops, planting at optimal times, and applying
manure instead of nonorganic fertilizers, are considered to have a potential to contribute to greater
soil health and productivity and resilience of food production.

711

What to report

712
713
714

If the organization has identified food security as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

-

-

-

Describe commitments to ensure thatthe organization’s operations
contribute to food security or nutrition;
Describe the actions and programs of
the organization on food security andnutrition, including an explanation of
their relevance to local, regional,
national, or global food security andthe effectiveness of these actions andprograms;
Report partnerships which theorganization is part of that address
food security or nutrition, including
engagement with governments.

715

References and resources

716
717
718

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 81.

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719

2.10 Food safety

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723

Food safety concerns the production, primary processing, storage and transportation of foodand feed products in a way that prevents food-borne illness. This topic addresses anorganization’s efforts to prevent contamination and ensure safety of food, including throughadherence to food safety regulations and voluntary codes.

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728

According to the World Health Organization (WHO), an estimated 600 million people worldwide fall ill
after eating contaminated food each year, resulting in 420,000 deaths. Besides threatening publichealth and well-being, food safety impacts can have consequences on local communities (see 2.12
Local communities). These, in turn, can have impacts on the economy, the environment, or people,
including outcomes on local and global scales through loss of economic activity.

729
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731
732
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734

Environmental contamination is a driver of food safety impacts. Main sources of contamination fromagriculture, aquaculture, and fishing activities include pollution in water, soil, or air used by crops oranimals. Contamination can also be caused by inadequate management of crops or animals during
their growth, harvest, catch, or products’ primary processing and storage. Contamination can lead tofood containing harmful bacteria, such as salmonella, listeriosis, and campylobacter, viruses,
parasites, or chemical substances, which can cause ill health in humans.

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736
737
738
739
740
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742
743
744

Substances used in agriculture and aquaculture that can impact food safety are antimicrobials,
pesticides, heavy metals, microplastics, and other micropollutants (see 2.6 Pesticides use and 2.11
Animal health and welfare). Globally, antimicrobials, such as chemicals and antibiotics, are widelyused in terrestrial and aquatic animal production to address animal health and animal welfare,sometimes to enhance animal growth rates and productivity. Demands on global food systems has
led into an increase in the use of antimicrobials to improve food production. These high volumes cancontribute to the development of antimicrobial-resistant bacteria, particularly in settings of intensive
animal production. The WHO identifies antimicrobial resistance as one of today’s biggest threats to
global health, food safety, and human development. Addressing antimicrobial resistance requires
adequate animal health and welfare standards and biosecurity controls.

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748

Because food and feed products grown or caught in one world region can supply customers inanother, impacts on food safety can emerge as local issues but then evolve into global issues, suchas contamination or an outbreak of foodborne illness. This highlights the importance of effective andcompelling food safety requirements and standards (see 2.23 Supply chain traceability).

749

What to report

750
751
752

If the organization has identified food safety as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics--

Describe the use and commitments
to use of food certification andassurance schemes that define
standards for food safety.
Report compliance with national andinternational standards in relation tofood safety.

Topic Standards disclosures

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GRI 416:
Customer Healthand Safety 2016

Disclosure 416-1 Assessment of
the health and safety impacts ofproduct and service categories
Disclosure 416-2 Incidents of noncompliance concerning the healthand safety impacts of products andservices

Additional sector disclosures
Report the percentage of products sourced from suppliers certified by Global Food Safety Initiative(GFSI) or a recognized food safety certification programs.
Report the number of GFSI audits passed.
Report the number of recalls issued for food safety reasons and total volume of product recalled.
753

References and resources

754
755

GRI 416: Customer Health and Safety 2016 lists authoritative intergovernmental instruments andother sources relevant to reporting on this topic.

756
757
758

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 81.

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759

2.11 Animal health and welfare

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Animal health and welfare refers to the physical and mental state of an animal in relation to theconditions in which it lives and dies. The ‘Five Freedoms’ of animal welfare are freedom fromhunger and thirst; freedom from discomfort; freedom from pain, freedom injury, and disease;
freedom to express normal behavior; and freedom from fear and distress.

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770

Each year over 60 billion terrestrial animals are reared worldwide. That figure is set to double by 2050
due to potential increases in consumption of animal protein. Aquaculture farms produce 52 million
tons of aquatic animals, which now represent half of all seafood consumed by humans worldwide.
Animal health and welfare is crucial for agriculture, aquaculture, and fishing not only for ethicalreasons, but also to ensure productivity. Activities that have significant impacts on animal health andwelfare include breeding, rearing or catching, feeding, and grazing; harvesting eggs, milking;transporting; and slaughtering.

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Animal health management focuses on controlling potential impacts on health and preventing
disease. This can include use of antibiotics, anti-inflammatory and hormone treatments. To avoid
negative impacts on animal and human health, these substances should be applied with prudence
and only when necessary.

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779

On-farm husbandry practices such as dehorning, hot-iron branding, castration, tail docking, anddebeaking have been associated with pain and distress. Slaughter practices can also be major
sources of pain, discomfort, and stress. Many countries require pre-slaughter stunning to render ananimal unconscious. Slaughter methods can also vary according to cultural, social, and religious
influences.

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782

Negative impacts on animal health and welfare can be caused by conditions animals are kept in. For
example, terrestrial animals can be confined to small spaces, cages, and crates, or left untreated for
disease or injuries, preventing movement, and making them unable to express normal behavior.

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787

In aquaculture, water quality, stock density, and rearing environment can have impacts on fish healthand welfare. In both aquaculture and fishing, the most prevalent slaughter methods are asphyxiation,
carbon dioxide stunning, and ice chilling. According to the World Organisation for Animal Health(OIE), these methods lead to poor fish welfare, failing to meet standards set out in its terrestrial andaquatic animal health codes.

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790

Genetic modification can be performed on terrestrial and aquatic animals to ensure their fast growthand greater productivity. However, genetic modification must be undertaken in a manner that prevents
negative impacts on animal health and welfare.

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795

Inadequate animal health and welfare practices can increase spread of zoonotic diseases, such as
salmonellosis, swine flu, and bird flu. This can occur through, for example, movement and trade ofanimals and animal products without proper controls. Animal health issues can cause impacts on foodsafety through the presence of infected animal products or residues of substances used on animals,
including antimicrobials and pesticides (See 2.6 Pesticides use and 2.10 Food safety).

796

What to report

797
798
799

If the organization has identified animal health and welfare as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics-

Describe the policies regarding
processing of animal products,
animal transportation, handling, andslaughter;

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-

-

-

Describe the approach to animal
health planning and involvement ofveterinarians, including the approach
to using anesthetic, antibiotic, antiinflammatory hormone, and growthpromotion treatments for eachspecies and breed produced by theorganization;
List the animal health and welfare
certifications or schemes
implemented;
Describe the assessments andaudits of animal health and welfare.

Additional sector disclosures
Report the veterinary care record outlining the total volume of anesthetic, antibiotic, antiinflammatory, hormone, and/or growth-promotion treatments administered, by species and breed.
800

References and resources

801
802
803

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 82.

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804

2.12 Local communities

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809

Local communities can comprise individuals or groups of individuals living or working inareas that are affected or that could be affected by an organization’s activities. An organization
is expected to conduct community engagement to understand the vulnerabilities of local
communities and how they may be affected by the organization’s activities. This topic covers
socioeconomic, cultural, health, and human rights impacts on local communities.

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811
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817

Agriculture, aquaculture, and fishing organization can have various actual and potential impacts on
local communities. Among significant impact sources is non-recognition of their land and resourcerights (see 2.13 Land and resource rights). Land use by organizations in the agriculture, aquaculture,and fishing sectors can restrict communities’ access to land and natural resources, and cause
displacement. Communities can be resettled to other areas, which are not always equivalent in termsof soil quality, suitability for agriculture, access to services, or cultural and social significance. In casesof lost access to areas for cultural, economic, or leisure purposes, compensation may be provided but
it is not always adequate.

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822

Local communities can also experience significant economic and environmental impacts from theextensive use of groundwater for irrigation in agriculture operations. Groundwater depletion cancreate a need for deepening wells, which in turn increases the energy that adjacent areas need topump water to the surface for irrigating crops and individual purposes. Communities might then facedepleted water sources or need to import water (see 2.7 Water and effluents).

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826

Inadequate management or disposal of hazardous substances, such as pesticides, can impact theenvironment, food safety, and health of communities living in proximity to operations, such as
plantations. Cases of acute pesticide poisoning (APP) account for significant mortality worldwide,
especially in developing countries (see 2.6 Pesticides use).7

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829
830

Gases released from manure and organic waste contribute to air pollution and odors, causing
negative impacts on local communities near agriculture and aquaculture operations (see 2.1
Emissions and 2.8 Waste and food loss). Related unpleasant odors and poor air quality can induce
higher stress levels and negative health effects in people.

831
832
833
834
835

Although organizations in these sectors are often major employers in rural areas, creating jobs andproviding income for communities, the majority of those who suffer from food insecurity and poverty
live in these rural areas. Lack of income and negative impacts on land, water, and biodiversity cancause vulnerability or compel rural communities to migrate to urban areas (see 2.22 Economic
inclusion and 2.21 Living income).

836
837
838
839

Within local communities, vulnerable groups such as women, children, migrant workers, and theirfamilies can be disproportionately affected by agriculture, aquaculture, and fishing operations. Suchgroups often lack a voice as they can be regularly discriminated against and be a minority in decisionmaking and planning, with can increase the likelihood of negative impacts on their rights.

840
841
842
843
844

To minimize negative impacts on human rights, agriculture, aquaculture, and fishing organizations are
expected to account for the heterogeneity of local communities and take specific action to identify andengage with vulnerable groups (see 2.14 Rights of indigenous peoples and 2.15 Non-discriminationand equal opportunity). Community engagement, consultations, and grievance mechanisms can play
important roles in mitigating negative impacts.

7 WHO estimates that worldwide exposure to pesticides causes an annual 20,000 deaths and at least

3 million cases of acute poisoning. World Health Organization, Acute pesticide poisoning: a proposedclassification tool, 2008.

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845

What to report

846
847
848

If the organization has identified local communities as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 413: Local
Communities 2016

Disclosure 413-1 Operations withlocal community engagement,
impact assessments, anddevelopment programs
Disclosure 413-2 Operations withsignificant actual and potential
negative impacts on local
communities

849

References and resources

850
851

GRI 413: Local Communities 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

852
853
854

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 82.

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855

2.13 Land and resource rights

856
857
858
859

Land and resource rights encompass the rights to use, manage and control land, fisheries,
forests, and other natural resources. Organizations can have impacts on the availability andaccessibility of these to local communities and other users. This topic covers impacts from anorganization’s use of land and natural resources on human rights and tenure rights.

860
861
862
863
864
865

The process by which individuals, communities, and organizations acquire rights and associatedduties to use and control lands, fisheries, forests, and other natural resources varies according tonational jurisdictions’ governance of land tenure and natural resources. Forms of tenure can include
public, private, communal, collective, indigenous, and customary tenure. In some countries, informal
tenure can amount to 80 to 90% of total land, which means those living on this land might lack formal
rights and legal protection.

866
867
868
869
870
871
872
873

According to the Committee on World Food Security’s Voluntary Guidelines on Tenure of Land,
Fisheries and Forests (VGGT), human rights – including people’s civil, political, economic, social, andcultural rights – are associated with access to and use of land, fisheries, and forests. Agriculture,
aquaculture, and fishing organizations can be granted land concessions over territories; if they accept
them without undertaking impact assessment and prior consultation, organizations may infringe onhuman rights. Restrictions and physical barriers imposed on access to land and resources throughfencing, landscape engineering, roads, and drainage works that block or divert routes also can cause
negative impacts on people’s rights.

874
875
876
877
878
879

Lack of recognition of customary claim to lands, territories, and fishing resources – whether or notthey are formally titled or legally registered – is a common cause of land and natural resource
conflicts. Rights holders who are most commonly affected by these conflicts include farmers andfishers and their organizations, forest users, pastoralists, indigenous peoples, local communities, andcivil society representatives defending land rights (see Rights of indigenous people and 2.12 Local
communities).

880

HUMAN RIGHTS OF LAND RIGHTS DEFENDERS

881
882
883
884
885
886
887

Situations of conflict can jeopardize the rights of those who defend the rights related to land andfisheries, including those of indigenous peoples. More and more land rights defenders, smallholder
farmers, indigenous community leaders, media, and civil society representative active on these issues
have become victims of violence or prosecution. United Nations bodies – including special
rapporteurs on human rights defenders, on the right to food, and on indigenous peoples – havereported on violations of defenders’ rights. In some cases, these violations are related to disputed
land acquisitions through commercial agriculture.

888
889
890
891
892
893

Unlike in aquaculture, fish captured in the wild is usually a common property resource. Fisheryresource rights concern access to ports, waters, high seas, and catch quotas; coastal fishing rights
concern access to fish and other aquatic animals in coastal areas where they are captured, thequantity of catch, and how long these rights are applicable. Commercial fishing vessels, illegally
accessing fishing zones that are reserved for small-scale fishers, can displace small boats or destroy
fish breeding habitats, forcing the fish to migrate.

894
895
896

Fishers and fishing communities are legitimate rights holders when it comes to the use of fisheryresources and entire ecosystem. Fishing organizations are expected to duly engage fishers in fishery
management.

897
898
899
900

Agriculture, aquaculture, and fishing organizations are expected to identify legitimate rights holders
through their own assessments and ensure independent verification of assessment results. These
organizations can also have a positive impact when it comes to securing land tenure and access tonatural resources by requiring their suppliers to respect such rights.

901

What to report

902
903
904

If the organization has identified land and resource rights as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.

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Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics--

Describe the commitments of theorganization to respect communities’and indigenous peoples’ land rights,
including traditional, customary, anduse rights, and report the extent towhich the commitments apply to theorganization’s activities and to its
business relationships.
Describe whether and how theorganization’s commitments torespect communities’ and indigenous
peoples’ land rights are implemented
with suppliers.

The following additional sector
recommendation is for organizations in
the fishing sector:-

Describe the consultation process onfishery management with legitimate
representatives of fishingcommunities concerned with the useof fishery resources.

Additional sector disclosures
Describe the criteria used to determine operations where land tenure and access to natural
resources cannot be assured or are at risk and the countries identified that meet the criteria.
List the operations and suppliers whose rights associated with land tenure and access to natural
resource cannot be assured or are at risk.
List affected and potentially affected rights holders due to the organization’s use of land and natural
resources (e.g., indigenous peoples, local communities, and types of workers in or around theorganization’s locations of operation).
Report the number, size, and percentage of operational sites owned, leased, and managed where
violations of any tenure rights, including customary, collective, and informal tenure rights, occurred.

905

References and resources

906
907
908

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 82.

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909

2.14 Rights of indigenous peoples

910
911
912
913
914

Indigenous peoples have both collective and individual rights, as set out in UN Declaration on
the Rights of Indigenous Peoples and other international human rights instruments.
Indigenous peoples are considered a vulnerable group that could experience negative impacts
as a result of an organization’s activities more severely than the general population. This topic
covers impacts on the rights of indigenous peoples.

915
916
917
918
919
920
921
922
923

Fundamental rights of self-determination and non-discrimination mandate equal respect for
indigenous peoples’ collective rights, including those concerning property, as well as their individual
rights. Indigenous peoples find deep cultural and spiritual value in their lands and territories, and often
depend on natural resources for subsistence. These communities frequently lack formal collective
ownership rights over the land and resources they customarily own, occupy, or use. Their customaryland, territory, and resource rights are communal and collective, meaning they independently govern
their lands, fisheries, and forests through collective communal participation. Customary rights – acornerstone of the rights of indigenous peoples under international law – are frequently notrecognized in practice, leading to rights violations.

924
925
926
927
928
929
930

Many indigenous fishing communities also face challenges because their rights to use fisheryresources are of a customary or traditional nature. These communities consume several times morefish than average because they rely on it as their main source of food. Fish also has a central role intheir cultures and traditional practices. Degradation of local aquatic and coastal natural ecosystems,
overfishing, stocks depletion, competition for catch, and impacts on access to fish associated withcommercial fishing operations can threaten indigenous peoples’ livelihoods and traditional fishingpractices.

931
932
933
934
935
936
937

When agriculture, aquaculture, and fishing operations expand into indigenous peoples’ territories
without obtaining free, prior, and informed consent, their rights to land and natural resources and their
human rights are violated. Indigenous communities may be forcibly removed from their homes, farms,
and forests to clear space for sectors’ activities. Conflicts involving indigenous peoples andorganizations in the agriculture, aquaculture, and fishing sectors are on the rise, leading todiscrimination, displacement, loss of livelihood, income insecurity. In extreme cases, such conflicts
have led to threats, intimidation, violence, and loss of life.

938
939
940

When disputes take place, indigenous communities regularly lack legal support and access toremedy. This can lead to unfair compensation for lost land access and natural resources, income
insecurity, marginalization of indigenous communities, and other severe impacts on human rights.

941
942
943
944
945
946

Natural ecosystem conversion can irreversibly damage traditional activities, such as hunting, fishing,
and farming, thus threatening indigenous peoples’ livelihoods and survival. Water impacts caused byagriculture and aquaculture organizations can jeopardize their ability to practice traditional agriculture
and limit indigenous people’s water access and use. Impacts from waste, including hazardous wastefrom pesticides, can lead to pollution and contamination of indigenous land and natural resources,
negatively affecting the right to health and food security.

947
948
949
950
951
952

Because of the close relationship with environment and dependence on natural resources, indigenous
peoples are particularly affected by climate change. They are forced adapt their farming and fishingpractices and lifestyles to extreme weather events, change in availability of traditional food sources,and decreased crop yields. Climate change can further exacerbate the vulnerability of indigenous
communities and impacts on their human rights (see 2.3 Biodiversity and 2.2 Climate adaptation andresilience).

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953

What to report

954
955
956

If the organization has identified rights of indigenous peoples as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Describe the approach to free, prior, andinformed consent and the other rights as
set out in the UN Declaration on the
Rights of Indigenous Peoples and theInternational Labour Organization
Convention 169 ‘Indigenous and Tribal
Peoples’.

Topic Standards disclosures
GRI 411: Rights ofIndigenous People
2016

Disclosure 411-1 Incidents ofviolations involving rights ofindigenous peoples

957

References and resources

958
959

GRI 411: Rights of Indigenous People 2016 lists authoritative intergovernmental instruments andother sources relevant to reporting on this topic.

960
961
962

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 83.

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963

2.15 Non-discrimination and equal opportunity

964
965
966
967
968
969

Freedom from discrimination is a human right and a fundamental right at work. Discrimination
can impose unequal burdens on individuals or deny them opportunities instead of treatingthem fairly and on the basis of individual merit. Discrimination can occur on the grounds ofrace, color, sex, religion, political opinion, national extraction, social origin, age, disability,
migrant status, and/or gender. This topic covers impacts from discrimination and anorganization’s practices related to equal opportunity.

970
971
972
973

Many agriculture, aquaculture, and fishing workers are self-employed, informally employed, and do
not have job security. These categories of workers often lack adequate labor standards and facediscrimination. For example, seasonal and casual workers might not enjoy the same rights ortreatment when it comes to work of equal value, benefits, and paid leave.

974
975
976
977
978
979

The agriculture, aquaculture, and fishing sectors commonly use migrant labor, including temporary
migrant labor. Because of their migrant status, migrant workers and their families may facediscriminatory practices when it comes to remuneration, provision of healthcare, and employment
protection. In fishing, vessel crews are typically subject to discriminatory pay based on nationality.
Undocumented migrant workers can be even more vulnerable to labor abuses (see 2.16 Forced laborand 2.20 Employment practices).

980
981
982

For indigenous workers, characteristics that deviate from the majority group’s social practices, suchas what languages they speak or what clothing they wear, can lead to employment discrimination in
the sectors. Indigenous women can face discrimination on the grounds of both ethnicity and gender.

983
984
985
986
987
988

In many countries, people living in rural areas – including smallholder farmers, landless workers, andcommunities living from traditional agriculture, aquaculture, and fishing activities – can experience
discriminatory treatment. For example, they may inherit historic inequality in accessing land or bepushed to remote and less fertile lands, thus lacking opportunities to provide for themselves. As aconsequence, people form these groups can be more vulnerable to labor exploitation and humanrights violations.

989
990
991
992
993
994
995
996

Gender discrimination often disadvantages women working in agriculture, aquaculture, and fishing.
Discrimination may be reflected in women’s poorer working conditions, unequal opportunities, andlower wages than those of men. Women are more frequently involved in lower-paid or less secure
forms of employment, such as seasonal, casual, or part-time. Women are also likelier to perform what
sectors may characterize as ‘light work’, such as spraying pesticides in agriculture, which is deemed
work of lower value. In fishing, women play crucial roles throughout the value chain, working for bothcommercial and small-scale fisheries, though in most of the world, women are less involved in
offshore and long-distance capture fishing, which usually pays more.

997
998
999
1000

Women rarely get to be involved in cooperatives and farmer organizations. This means that theiraccess to processing facilities, improved technologies, and agricultural inputs, such as seeds,
fertilizers, and machinery, can be much more limited than that of men. Women may then receive
lower earnings and have smaller yields despite working more hours per year than men.

1001
1002
1003

Discrimination against women in the agriculture, aquaculture, and fishing sectors can also include
gender-based violence and harassment. Seasonal work and informal work arrangements can renderwomen even more vulnerable to sexual violence and other abuses.

1004

WOMEN’S RIGHTS

1005
1006
1007
1008

The majority of economically active women in low-income countries work in agriculture. In many
countries, women do not have the same rights as men or, even if they do legally, the rights go
unrecognized. These include rights to buy, sell, or inherit land; to open a savings account or borrowmoney; to sign a contract; and to sell their produce.

1009
1010
1011
1012
1013
1014

Traditional gender roles can restrict women’s freedom of movement and prevent them from bringing
their produce to market or leaving their villages without the permission of male relatives. Social
conventions and gender norms often regard women’s work activities and output as part of theirtraditional caretaking role rather than as participation in the market economy, thus underestimating
their economic contribution. Women in these situations do not enjoy the right to the same decent
standard of living as men.

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1015
1016
1017
1018

Women can also be denied their rights when it comes to maternity protection. Benefits such as
maternity leave and childcare allowance might be inaccessible for women in the agriculture,
aquaculture, and fishing sectors. As a result, they might be pressed to hide or terminate theirpregnancies.

1019

What to report

1020
1021
1022

If the organization has identified non-discrimination and equal opportunity as a material topic, thissection lists the disclosures that have been identified as relevant for reporting on the topic by the
agriculture, aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 405: Diversity
and Equal
Opportunity 2016

Disclosure 405-1 Diversity of
governance bodies and employees

GRI 406: Nondiscrimination
2016

Disclosure 406-1 Incidents of
discrimination and corrective
actions taken

Disclosure 405-2 Ratio of basic
salary and remuneration of women
to men- Report the ratio of basic salary andremuneration of women to men forworkers (excluding employees).

1023

References and resources

1024
1025

GRI 405: Diversity and Equal Opportunity 2016 and GRI 406: Non-discrimination 2016 list
authoritative intergovernmental instruments and other sources relevant to reporting on this topic.

1026
1027
1028

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 84.

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1029

2.16 Forced labor

1030
1031
1032

Forced labor is work or service which is exacted under the menace of penalty and for which aperson has not offered themselves voluntarily. Freedom from forced labor is a fundamental
right at work.

1033
1034
1035
1036

The International Labour Organization (ILO) has identified the agriculture, aquaculture, and fishingsectors as highly susceptible to forced labor. Forced labor has been documented in the supply chainsof most agricultural products. The sector is labor-intensive and has increased demand for seasonal
workers, often filled by recruitment agencies.

1037
1038
1039
1040
1041
1042

Agriculture, aquaculture, and fishing workers are unlikely to be unionized, often earn less, and havefewer skills than workers in other sectors. National labor laws do not always extend labor protections
to smallholder agricultural workers, small-scale fishers, or the seasonal and casual workers commonly
employed in the sector, leaving them vulnerable to forced labor (see 2.20 Employment practices).
These workers can face abusive labor practices, non-payment or late payment of wages, restrictions
on the freedom of movement, violence, threats, and human trafficking.

1043
1044
1045
1046
1047

Forced labor in crop and animal production can take place on plantations and farms, which are often
located in low-income rural areas, exacerbating the likelihood of forced labor. Agriculture,
aquaculture, and fishing workers can become indebted to their employers due to fees owed for job
access or getting accommodations; additionally, employers can use debt bondage to prevent workers
from leaving.

1048
1049
1050
1051

Migrant workers, who often fill the need for labor in the sectors, are likelier to work under conditions ofcoercion and involuntariness. They may have their passports or identification documents taken awayfrom them. Undocumented migrant workers can also be forced or coerced into illegal farming or
fishing operations, carrying high risks for their health and safety.

1052
1053
1054
1055
1056

Eliminating forced labor and enforcing workers’ rights can require additional effort in the fishing sector,
because fishing vessels regularly operate offshore or under the flag of a country far removed from
where they are fishing. Fishing workers may be migrants from lower-income countries and can often
be working without an employment contract. The fishing sector also regularly relies on recruitment
agencies to procure workers, often operating with little oversight from regulatory bodies.

1057
1058
1059

Fishing operations increasingly serve the global market. The pressure to deliver higher volumes of
product while keeping labor costs low can contribute to the likelihood of abusive labor practices andforced labor.

1060

What to report

1061
1062
1063

If the organization has identified forced labor as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 409: Forced orCompulsory Labor
2016

Disclosure 409-1 Operations andsuppliers at significant risk forincidents of forced or compulsory
labor

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1064

References and resources

1065
1066

GRI 409: Forced or Compulsory Labor 2016 lists authoritative intergovernmental instruments andother sources relevant to reporting on this topic.

1067
1068
1069

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 84.

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1070

2.17 Child labor

1071
1072
1073

Child labor is work that ‘deprives children of their childhood, their potential and their dignity,
and that is harmful to their physical or mental development including by interfering with theireducation. Freedom from child labor is a fundamental human right.

1074
1075
1076
1077
1078

Across all sectors, agriculture, aquaculture, and fishing have the highest share of child labor. Morethan two thirds of the world’s child workers are in the agriculture, aquaculture, and fishing sectors;
among those aged five to 11, this share is even higher. 8 Most children work unpaid in family farming,
less than one third are paid workers. In some parts of the world, child labor may be sociallyacceptable or expected, contributing to the propagation of the practice.

1079
1080
1081

In low-income countries families might rely on the income of a working child. Families can also involve
their children in work when they cannot afford the cost of hiring additional labor. This does little to lift afamily out of poverty and can have negative impacts on the child’s potential to grow and develop.

1082
1083
1084

Large parts of the agriculture, aquaculture, and fishing sectors involve informal work, which increases
the likelihood of child labor and the ease with which children are hired. Child workers are paid lessthan adults but might have higher productivity, which some employers find financially advantageous.

1085
1086
1087
1088
1089
1090
1091

Seasonal migration presents additional risks of child labor. Seasonal workers and migrant families
may bring their children with them to work. The nature of seasonal work in agriculture, particularly
harvesting, raises the likelihood of children being removed from school in order to work, which
threatens their right to education. If schooling is interrupted or even if children have access toschooling at their destination, it can be difficult for them to rejoin their formal education system upon
return from work. Education is an important means to keep children out of child labor, especially inrural areas.

1092
1093
1094
1095
1096
1097
1098

Children working in agriculture, aquaculture, and fishing frequently perform tasks suited only for
adults. These tasks and other forms of hazardous work are likely to put their health or development at
risk. In the agriculture sector, for example, child workers can be tasked with applying pesticides.
Pesticides can be extremely dangerous for children, as their bodies are highly vulnerable to toxins;
chronic exposure to pesticides can lead to childhood cancers, poor cognitive processes, anddevelopment issues. Children may also have to operate dangerous tools, for example, when working
as sugarcane cutters.

1099
1100
1101
1102

In animal production, children may be designated to take care of animals and perform labor-intensive
tasks. Because animal production activities are ongoing – involving cleaning animals and theirhousing, collecting water, feeding, and milking – children can rarely combine this type of work withschooling.

1103
1104
1105

In aquaculture and fishing, children are engaged to work throughout the supply chain, catching fishand sea products, processing, and selling. Fishing communities often have few sources of income,and child labor is frequently used to provide subsistence. Children might be subjected to the common

8 U.S. Department of Labor. A 2018 List of Goods Produced by Child Labor or Forced Labor. 2018,p.11-14: Child labor in crop production has been documented in cases involving bananas in Belize,
Brazil, Ecuador, Nicaragua, and the Philippines; beans in Mexico and Paraguay; citrus in Belize andTurkey; cocoa in Brazil, Cameroon, Ghana, Guinea, and Sierra Leone; coffee in Brazil, Colombia,
Costa Rica, Dominican Republic, El Salvador, Guatemala, Guinea, Honduras, Kenya, Mexico,
Nicaragua, Panama, Sierra Leone, Tanzania, Uganda, and Vietnam; rice in Brazil, Dominican
Republic, Kenya, the Philippines, Uganda, and Vietnam. Child labor in animal production has been
documented in cases involving beef in Brazil; cattle in Chad, Costa Rica, El Salvador, Ethiopia,
Lesotho, Mauritania, Namibia, Uganda, and Zambia. Child labor in aquaculture has been documented
in cases involving fish in Brazil, Cambodia, Kenya, Paraguay, Peru, Philippines, Uganda, Vietnam,
and Yemen; and shellfish in El Salvador and Nicaragua; and shrimp in Bangladesh and Cambodia.

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1106
1107

hazardous working conditions in these sectors, in fishing this includes working long hours andnightshifts.

1108
1109
1110
1111

A quarter of child workers fall victim to forced labor (see 2.16 Forced labor). This can happen when,for example, labor brokers recruit and force them to travel far from home. In cases of debt bondage toan employer, parents might have their children work alongside themselves. The International Labour
Organization (ILO) identifies hazardous child labor and forced child labor as worst forms of child labor.

1112

What to report

1113
1114
1115

If the organization has identified child labor as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 408: Child
Labor 2016

Disclosure 408-1 Operations andsuppliers at significant risk forincidents of child labor

1116

References and resources

1117
1118

GRI 408: Child Labor 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

1119
1120
1121

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 85.

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1122

2.18 Freedom of association and collective bargaining

1123
1124
1125
1126

Freedom of association and collective bargaining include the rights of employers and workers
to form, join, and run their own organizations without prior authorization or interference aswell as the right of workers to collectively negotiate working conditions and terms of
employment. Freedom of association and collective bargaining are fundamental rights at work.

1127
1128
1129

Many agriculture, aquaculture, and fishing workers’ rights to freedom of association and collective
bargaining remain at risk. In many countries, workers in these sectors are still denied their rights toorganize and bargain collectively.

1130
1131
1132
1133
1134

Low income, informal employment, family labor, migrant, seasonal, and casual work as well asasymmetric power of employees – all of which are common in the agriculture, aquaculture, and fishingsectors – create barriers to exercising the right to freedom of association and collective bargaining.
This can exacerbate impacts on workers who already face increased work-related vulnerabilities andisolation (see 2.20 Employment practices).

1135
1136
1137
1138
1139
1140
1141

While it is more common for workers in large commercial agriculture, aquaculture, and fishing
operations to be represented by trade unions and covered by collective agreements, still only a small
percentage of workers in these sectors are organized. Trade unions have reported restrictions being
placed on temporary workers or workers employed by their suppliers to effectively access the samerights as employees. Organizations preventing unionization of workers in the sectors is a recurringissue. Other negative impacts on unions include their members’ exposure to intimidation, violence,
and assassination of leaders.

1142
1143
1144
1145
1146

Seasonal workers might find it hard to join unions due to their short-term employment. In some cases,
trade union leaders have reported that organizations purposely hire workers on short-term contracts
or outsource jobs, so the workers are unable to join trade unions. Migrant workers can be even more
vulnerable in this regard, as they can be explicitly banned from joining national unions of countries
where they work.

1147
1148
1149

According to the International Labour Organization (ILO), all workers – including self‐employedpersons, smallholder farmers, small-scale fishers, and those working in the informal economy –should enjoy the right to freedom of association and collective bargaining.

1150

What to report

1151
1152
1153

If the organization has identified freedom of association and collective bargaining as a material topic,
this section lists the disclosures that have been identified as relevant for reporting on the topic by the
agriculture, aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 407: Freedomof Association andCollective
Bargaining 2016

Disclosure 407-1 Operations andsuppliers in which the right tofreedom of association andcollective bargaining may be at risk

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1154

References and resources

1155
1156

GRI 407: Freedom of Association and Collective Bargaining 2016 lists authoritative intergovernmental
instruments and other sources relevant to reporting on this topic.

1157
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1159

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 86.

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2.19 Occupational health and safety

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Healthy and safe work conditions are recognized as a human right. Occupational health andsafety include prevention of physical and mental harm and promotion of workers’ health. This
topic covers impacts related to workers’ health and safety.

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Agriculture, aquaculture, and fishing are considered two of the most hazardous sectors, with highnumbers of work-related accidents and ill health each year. Aquaculture workers also regularly
contend with hazardous working conditions. Work-related hazards associated with agriculture,
aquaculture, and fishing include:

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1179

-

handling dangerous machinery, tools, and vehicles;
working in close proximity to people and/or animals, which can heighten risk of exposure to
infectious diseases;
exposure to excessive noise and vibration causing hearing and other sensory problems;
slips, trips, and falls from heights;
working with animals considerably heavier than the worker; lifting heavy weights; and otherwork giving rise to musculoskeletal disorders;
exposure to dust and potentially harmful organic substances, chemicals, and infectious
agents;exposure to extreme temperatures and inclement weather, which can cause hypothermia;
falls overboard, drowning;
attacks by wild animals.

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1185

Because workers in agriculture, aquaculture, and fishing often live where they work, occupational
health and safety impacts can also be associated with workers’ living conditions. Adequate working
and living conditions in the context of agriculture, aquaculture and fishing concern access to potabledrinking water, quantity and quality of food provision, hygiene, sanitation, and appropriate
accommodations and sleeping quarters. The right to sanitation entitles workers have safe, hygienic,
and socially acceptable access to sanitation.

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1189

In the agriculture sector, farmers may work long hours and many consecutive days, especially whenharvesting crops. Workers may lack personal protection equipment, which is not always available inall countries. Lack of access to sanitation and hygiene facilities can increase the risk of contracting
infectious diseases for workers and their children who often accompany them.

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Workers and their families can be exposed to pesticides and other chemical substances used inagriculture (see 2.12 Local communities). Exposure to pesticides by children living on farms andplantations can be more dangerous than for adults. If children work alongside their families, they canalso be exposed to pesticides directly (see 2.17 Child labor and 2.6 Pesticides use).

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In many countries, injury and fatality rates in the fishing sector are much higher than average. Fishing,particularly far offshore, is considered one of the most dangerous occupations. Vessel disasters andfalls overboard pose the greatest safety risks and are the sector’s leading causes of fatalities.

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1200
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1203

Vessel safety risks vary, and can be linked to weather, lack of weather warning systems, or loss of
power due to engine failure or inadequate maintenance levels. In some cases, fishing management
can involve strategies, such as putting limits on fishing time and area, that could lead to fishers taking
more risks. Most fishing vessels fall outside of size parameters prescribed by international safety
regulations. Small-scale fishers operate millions of fishing vessels that vary in degree ofsophistication. Frequently, small-scale fishing vessels prove unsuitable for the conditions in which
they are used, such as for carrying considerable amounts of fish, or for sailing far offshore.

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Vessel safety standards address risks related to general safety, such as fire safety, lighting, andventilation as well as personal safety, vessel stability, and survival at sea. Safety training specific tovessel safety can help prevent vessel disasters, while compliance with safety standards can help
prevent loss of life. Insurance schemes can be used to protect fishers, considering the high level andmany types of risks associated with fishing, such as death, work-related accidents, and ill health.

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Catching, sorting, and storing fish also often require manipulation of dangerous tools, such as knives
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experience cuts and loss of fingers. Bites, stings, and tail kicks by fish and other marine animals canalso lead to injuries. In the case of illness or injury offshore, professional medical care might beunavailable or difficult to access or medical evacuation may not be an option.

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Fishing can involve long hours at sea, far offshore. Workers on fishing vessels can also be subjectedto lack of rest due to understaffing onboard, which can pose additional health and safety risks.
Because workers can reside aboard fishing vessels for long periods of time, any living condition
issues can also have impacts on them when they are off shift. Levels of crewing and daily and weekly
rest can also affect their health and safety. Sometimes fishers can face difficulties in taking shore
leave, being unable to get off their vessels at foreign ports.

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1224

Fishers as a category of seafarers can be at risk of being abandoned without pay or repatriation byvessel owners (see 2.20 Employment practices). Abandoned fishers may remain aboard vessels
without pay, regular food supplies, and medical care. Documented cases show some abandonment
lasting for many months. Abandonment can have health and safety impacts, including harm to mental
health caused by keeping people in a state of high uncertainty.

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Illegal fishing operations can also impact worker health and safety due to lack of safety norms andinspection. Operating in contested waters can pose additional risks. Addressing illegal, unreported,and unregulated (IUU) fishing in supply chains can help eliminate factors leading to compromised
health and safety standards (see 2.23 Supply chain traceability).

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What to report

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If the organization has identified occupational health and safety as a material topic, this section lists
the disclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector
recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material
topics

Topic Standards disclosures
GRI 403:
Occupational
Health and Safety
2018

Disclosure 403-1 Occupational health andsafety management system
Disclosure 403-2 Hazard identification, risk
assessment, and incident investigation
Disclosure 403-3 Occupational healthservices
Disclosure 403-4 Worker participation,
consultation, and communication on
occupational health and safety
Disclosure 403-5 Worker training on
occupational health and safety
Disclosure 403-6 Promotion of worker health
Disclosure 403-7 Prevention and mitigationof occupational health and safety impacts
directly linked by business relationships

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Disclosure 403-8 Workers covered by an
occupational health and safety management
systemDisclosure 403-9 Work-related injuries
Disclosure 403-10 Work-related ill health1233

References and resources

1234
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GRI 403: Occupational Health and Safety 2018 lists authoritative intergovernmental instruments andother sources relevant to reporting on this topic.

1236
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1238

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 86.

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1239

2.20 Employment practices

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Employment practices refer to an organization’s approach to job creation, terms of
employment and working conditions for its workers. This topic also covers the employment
and working conditions in an organization’s supply chain.

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1249

An employment relationship is a legal relationship between a worker and an organization that confers
rights and obligations to both parties. In the agriculture, aquaculture, and fishing sectors, informal
employment, when work is performed without a signed agreement, is a common practice. Many
workers do not have an employment contract, and their working time and other terms of employment
are not defined, leading to work going undeclared. Undeclared work is an illegitimate labor practice,which violates labor and tax laws and may leave workers without legal protection and employment
benefits.

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Where formal arrangements exist, a lack of transparency can still surround daily hours, pay rates, andworking conditions. For example, workers in the fishing sector can face unspecified, unjustified, or
nontransparent deductions from their pay; employers might withhold a portion of pay to cover various
costs, such as for recruitment fees, food supplies and water, accommodations, taking leave to rest, ortransferring pay to workers’ families. Workers can also be employed via temporary or daily contracts
on an ongoing basis, which denies their due benefits.

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Employment arrangements in these sectors and related supply chains can be complex and involve awide range of actors. Agriculture, aquaculture, and fishing organizations may rely on workers who are
engaged directly, through recruitment agencies, and/or by suppliers. While recruitment agencies fulfill
the sectors’ demands, documented cases show that fundamental principles and rights at work areregularly violated. Workers can face unjustified recruitment fees, unlawful employment conditions, andrestrictions on terminating their engagement. Unethical employment and recruitment practices in the
sectors can also increase worker vulnerability and lead to exploitation.

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Fair or ethical recruitment means hiring workers lawfully and in a fair, transparent manner that
respects their dignity and human rights. Ethical recruitment is characterized by:

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-

recruitment fees being borne by the employer;
respect for freedom of movement;
transparent employment terms and conditions;confidentiality and data protection;access to remedy.

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Migrant workers often fill the need for labor in agriculture, aquaculture, and fishing. Migrant workers
can be in a full-time, seasonal, or temporary employment relationship. Migrant status, language, andcommunication barriers commonly leave migrant workers disadvantaged in terms of remuneration,
housing, and social and medical protection.

1274

MIGRANT WORKERS

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Migrant workers can be particularly vulnerable to unethical practices and abuse. They are likelier toface pay discrimination and worse employment terms because they depend on employers or
recruitment agencies for job and work permits.

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Migrant workers can be made to pay a fee to access jobs in the agriculture, aquaculture, and fishingsectors and to hand over identity documents, which prevents them from leaving employers. Such
practices make migrant workers fall victim to bonded or forced labor, labor exploitation as well as
human trafficking (see 2.16 Forced labor).

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Ethical recruitment practices imply a fee-free model of recruitment and reimbursement of fees tomigrant workers if not employed directly. Transparent employment terms and conditions for migrant
workers also provide for the accessibility of an employment contract, for example, by translating it into
a local language understood by workers.

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International labor standards expect workers in the agriculture, aquaculture, and fishing sectors tohave decent conditions of work, including accommodations, food, transportation to and fromworkplace, and accident insurance, where applicable. For fishers, international labor and maritime

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standards specify the right to repatriation in case of abandonment, including an insurance that shouldbe part of employment terms.

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What to report

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If the organization has identified employment practices as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics-

Describe the policies on ethicalrecruitment, including if thesepolicies require that no fees or othercharges for recruitment or placement
be borne directly or indirectly, inwhole or in part, by the worker.

-

Report the recommendations
included in clause 1.2 in GRI 401:
Employment 2016.

1295

References and resources

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1297

GRI 401: Employment 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

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1300

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 87.

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1301

2.21 Living income

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Living income refers to an income sufficient to afford a decent standard of living for all
household members, including a nutritious diet, clean water, decent housing, education,
healthcare, among other essential needs, plus extra funds for emergencies and saving. This
topic covers the organization’s approaches to worker compensation in the context of whether
it provides for living income.

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1309
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1311
1312

As recognized by the Universal Declaration of Human Rights, all workers have a right to just andfavorable remuneration that ensures, for themselves and their families, an existence worthy of humandignity. Lack of living income can lead to poverty, malnutrition, limited access to basic services, andmarginalization. Ensuring living income for workers includes paying self-employed farmers and fishers
a fair price for their produce so they can afford a decent standard of living and/or paying a living wage
to workers employed directly.

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Workers in agriculture, aquaculture, and fishing are more than four times likelier to be in poverty thanthose in other sectors. For wage workers, a legally set minimum wage can sometimes be used as aproxy for living income, however living income is calculated based on requirements for a decent
standard of living and can be higher than the minimum wage. In many countries, workers in the
agriculture, aquaculture, and fishing sectors fall outside of national minimum wage regulations or are
subject to sector-specific minimum wage rates, lower than those applied to other categories ofworkers. A high spread of informal employment in these sectors also poses a major barrier for theenforcement of wage norms.

1321
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1323
1324
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Workers in agriculture, aquaculture, and fishing can be compensated in various ways – for example,
in-kind payment of a share of their catch or harvest or through bonuses and piece rates – which canmake them more vulnerable to under-compensation. While international labor standards do not set a
specific threshold for in-kind payments, many national jurisdictions prohibit them above a certain
threshold. The International Labour Organization (ILO) has also questioned the value and fairness of
in-kind payments exceeding 50% of wages, considering this practice to limit workers’ financial
income.9

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Many fishers and farmers are categorized as self-employed workers because they receive wages but
are compensated according to their supply of production. Protections specifically for this type ofworker might not exist. Their incomes can be contingent on the individuals’ negotiating power,
production levels, and prices, which may be subject to volatile or unfavorable market forces. These
prices can be set without accounting for possible losses in produce due to weather events, plant andanimal diseases, or any other unforeseen circumstances that reduce production. Organizations canalso cause impacts on their suppliers through procurement practices, including the lead times theyspecify, which may be overly restrictive.

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Lack of living income can lead to numerous environmental and social impacts. For example, farmers
facing economic pressures may apply high levels of fertilizers or pesticides in an attempt to increase
yields. Farmers and fishers can also be pressed to cut production costs by lowering their workers’
wages or relying on poor labor practices such as exploitation, illegal migrant labor, or child labor. Lackof living income also limits the ability of producers to invest in more efficient or sustainable production
methods, which can further impact their access to markets, income, and livelihoods. In some cases,
this can be conducive to illegal clearing of forests or illicit farming or fishing activities.

1343

9 ‘While no conventions or recommendations fix a specific threshold for payments in kind, the ILO

Committee of Experts has expressed doubt concerning payment in kind that exceeds 50% of thewage’, Chapter 1: What is a minimum wage: 1.6 Payment in kind - ILO, see also International Labour
Conference, 9Ist Session, 2003, Protection of Wages, 2003.

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1344

What to report

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If the organization has identified living income as a material topic, this section lists the disclosures thathave been identified as relevant for reporting on the topic by the agriculture, aquaculture, and fishingsectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics- Describe the commitments of theorganization related to providing aliving income or paying a living
wage;- Describe the methodology used for
defining living income or living wage
at significant locations of operationand if this has involved a
consultation with and participation of
local stakeholders, including tradeunions and employer organizations;- Describe the approach to in-kindpayments, including the maximum
percentage of remuneration paid in
kind per location of operation;- Describe how sourcing, pricing, andremuneration policies take living
income or living wage into account,
including how living income isconsidered when commodity prices
are set by the organization.

Additional sector disclosures
Report the percentage of employees and other workers covered by collective bargaining agreements
in place that have terms related to wage levels and frequency of wage payments at significant
locations of operation.
Report the percentage of employees and other workers paid above living wage, with a breakdown bygender.
Describe the tools and systems used to monitor wages paid by suppliers.
1348

References and resources

1349
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1351

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 89.

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1352

2.22 Economic inclusion

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Economic inclusion concerns an organization’s impacts on the productive potential of
workers and suppliers. By supporting rural workers and suppliers, an organization cancontribute to economic development in rural areas. This topic covers ways that organizations
can contribute to economic inclusion, which can include supporting small or medium-sized
suppliers, their productivity and access to markets.

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The agriculture sector includes 500 million smallholder farmers, producing up to 80% of all agricultural
products in some regions. Small fishing vessels represent over 80% of the world’s total fishing fleet
and provide employment to nearly two thirds of the total workforce of the sector in some countries. At
the same time, as much as 80% of the world’s poor live and work in rural areas because of poor
infrastructure, lack of knowledge and technology, limited capacity to produce, or limited access tomarkets and financial services.

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1371

Agriculture, aquaculture, and fishing organizations can improve the economic inclusion of small
producers from whom they source their products through creating sustained demand, providing
capital, building skills and knowledge, and strengthening access to markets. For example, contract
farming – when an organization enters into forward agreements with farmers to purchase theirproducts – can enhance the productive capacity and market access of small producers. In suchagreements, organizations can commit to providing inputs, such as seeds, fertilizers, capital, andknowhow. Contract farming agreements need to be executed in a way that avoids leaving producers
in debt or dependency.

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Agriculture, aquaculture, and fishing organizations can contribute to enabling farmers and fishers toaccess financial services or provide support to rural financial institutions. Organizations can facilitate
formalizing enterprises by farmers and fishers through arrangements that encourage collective
benefits, such as developing cooperatives.

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Agriculture, aquaculture, and fishing organizations can also contribute to economic inclusion throughdeveloping infrastructure, building roads, ports, or canals in areas otherwise unserved. The impacts ofinfrastructure investment can extend beyond the organization’s scope and facilitate access totransportation, energy, sanitation, and other services for people living and working in rural areas.

1380

What to report

1381
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1383

If the organization has identified economic inclusion as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics-

Describe the actions taken to identify
and adjust the procurement practicesof the organization that cause orcontribute to negative impacts in the
supply chain including:o how engagement with suppliers isused to identify procurement
practices that cause or contributeto negative impacts in the supply
chain;o actions taken to adjust payment
policies and procedures.

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- Describe policies and practices used
to promote economic inclusion whenselecting and engaging with workers
and suppliers.
Note: These recommendations are
based on the guidance to clause 1.1
in GRI 204: Procurement Practices
2016.
Topic Standards disclosures
GRI 203: Indirect
Economic Impacts

Disclosure 203-1 Infrastructure
investments and services
supported
Disclosure 203-2 Significant
indirect economic impacts

1384

References and resources

1385
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1387

The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 89.

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2.23 Supply chain traceability

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Traceability is the ability to trace the source, origin, or production conditions of raw materials
and production inputs purchased.10 Traceability provides a way to identify and avoid potential
negative impacts associated with an organization’s products as well as to demonstrateadherence to organizations’ sustainability commitments.

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Agriculture, aquaculture, and fishing organizations may source their products and procure animal feedfrom multiple farms, mills, plantations, waters, or hatcheries. The sectors’ supply chains can becomplex, crossing international borders. Production conditions can differ highly across countries,
causing diverse impacts on the economy, environment, and people, including impacts on their humanrights. Production in the sectors can also involve informal operations, where impacts often go
undocumented. Supply chain mapping allows to identify the actors in an organization’s supply chain
and the relationships among them, offering a basis for traceability.

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Traceability mechanisms enable organizations to know the origins of their products and identify
impacts they may be involved with via their business relationships. These mechanisms serve toprotect public health and ensure compliance with food safety policies by, for example, mitigating
negative impacts in cases of urgent product recalls over food safety concerns and outbreaks of
disease in animals.

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1409

Organizations in animal production and aquaculture can have significant impacts associated withanimal and fish feed they source and are thus expected to trace feed ingredients. Feed inaquaculture can come from fish caught in the wild, contributing to overfishing. Plant-based feed
includes wheat, rice, and soy; almost 80% of the world’s soybean crop is used as animal feed, and inmany areas, it is associated with deforestation and conversion. 11

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Eliminating or reducing deforestation or other forms of natural ecosystem conversion in the value
chain requires tracing the origin of products to farms, plantations, or smallholder organizations,notably in jurisdictions with deforestation or conversion risks and in the absence of other supply chain
control mechanisms, such audits or certification. In the fishing sector, traceability is required to ensuresustainability of fishery resources and legality of fishing operations.

1415

ILLEGAL, UNREPORTED, AND UNREGULATED FISHING

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Some estimates indicate that up to 30% of fish sourced globally comes from illegal, unreported, andunregulated (IUU) fishing. IUU fishing includes fishing without a license, exceeding fishing quotas,
capturing undersized fish or endangered species, using unauthorized fishing gear, fishing in restrictedor protected marine areas or inshore waters reserved for local artisanal fishers, and unauthorizedtransfer of catch from one vessel to another.

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IUU fishing is a threat to marine ecosystems and biodiversity because of its potential impacts on thesustainability of fishing stocks. Traceability is a fundamental tool against IUU fishing. Certified
fisheries, fisheries improvement projects, or robust monitoring, control, and surveillance (MCS)
measures can also provide some level of assurance against IUU fishing.

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Traceability also facilitates transparency of value created at each stage of the value chain and how
the value is distributed among producers. Knowing this information is relevant for establishingpurchasing prices for agriculture, aquaculture, and fishing products that provide for living income toworkers, farmers, and fishers (see 2.21 Living income).

10

The definition is based on the GRI 204: Procurement practices 2016.

11 To illustrate, only 19% of the soy consumed in the European Union can be traced to producers who do notincrease deforestation; IDH The Sustainable Trade Initiative, European Soy Monitor, 2020.

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Tracing the origins of products can be challenging, and traceability across the agriculture, fishing, andaquaculture sectors is unevenly implemented. Organizations that source agriculture, aquaculture, or
fishing products might, depending on the product, be able to trace each to its original source or acertain geographic area. Suppliers may also have certifications and assurance schemes that linkproducts to production sites with known environmental, economic, and social performance records,
known as low-risk jurisdictions. While some certification mechanisms might support traceability,
traceability remains the responsibility of the organization.

1436

What to report

1437
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1439

If the organization has identified supply chain traceability as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics- Describe the rationale andmethodology for tracing the source,
origin, or production conditions of
raw materials and production inputs
purchased.
Note: This recommendation is basedon the guidance to clause 1.1 in GRI
204: Procurement Practices 2016.
The following additional sector
recommendations are for organizationsin the fishing sector:- Describe the policies, assurance,and risk assessment processes ofthe organization related to risks ofillegal, unreported, and unregulated(IUU) fishing;- List collaborations intended to help
address illegal, unreported, andunregulated (IUU) fishing that theorganization participates in.
Additional sector disclosures
Describe the level of traceability in place for each product the organization sources, for example, if
the product can be traced to the national, regional, or local level or a specific point of origin.
Report the percentage of suppliers in the organization’s supply chain that are certified or undergoing
improvement projects or assessment.
Report the percentage of products verified as being in accordance with credible internationallyrecognized responsible production standards, according to standard or product.
- For organizations in the fishing sector, describe whether this includes chain of custodycertification and complies with the Global Sustainable Seafood Initiative (GSSI);- For organizations in the agriculture and aquaculture sectors, describe whether certification
includes farms, hatcheries, and feed mill levels.

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1440

References and resources

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The intergovernmental instruments and references used to develop this topic description, as well as
further resources that may be helpful for understanding and reporting on the topic by the agriculture,
aquaculture and fishing sectors are listed in the Bibliography on page 90.

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1444

2.24 Public policy and lobbying

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An organization can participate in public policy development, directly or through anintermediary organization, by means of lobbying and making financial or in-kind contributions
to political parties, politicians, or causes. This topic covers an organization’s approach to
public policy participation, and the impacts that can result from the influence an organization
exerts in such participation.

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1455

Agriculture, aquaculture, and fishing organizations can be involved in public policy development –concerning environmental regulations, access to natural resources, labor laws, food safety, publichealth, and animal welfare on local, national, or international scales – and, in doing so, potentiallyexert significant influence. Transparency around lobbying activities and political contributions is crucial
for understanding agriculture, aquaculture, and fishing organizations’ impacts related to public policy
and lobbying.

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1462

Agriculture, aquaculture, and fishing products can be subject to government price setting andsubsidies or be affected by mandatory quotas, which can prompt organizations to lobby. In
agriculture, documented cases show how large agricultural organizations may lobby to postpone legal
requirements for rotating crops and to prevent penalties for inadequate use of land. Agriculture lobby
activities can also target approvals of genetically modified organisms (GMOs) and pesticides.
Lobbying activities can have an impact on farmers’ access to technology and genetic resources, suchas seeds from genetically heterogeneous varieties, including traditional crops.

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1466
1467

In animal production, lobbying can inhibit public policy development that deals with livestock’s
negative impacts on the environment. In many countries, livestock products – particularly dairy andbeef – are heavily subsidized due to the influence that livestock organizations exert. These subsidies
can facilitate supply of animal products at prices that do not cover costs to the environment but are
enabled expressly through lobbying. Lobbying can also prevent stricter standards of animal welfare.

1468
1469
1470

In fishing, organizations can influence allowable catch and quota regulations, including international
trade negotiations and inter-country agreements on fishing quotas. Locally, lobbying can sway
attempts to limit catch in order to preserve fishing stocks (see 2.26 Anti-corruption).

1471

What to report

1472
1473
1474

If the organization has identified public policy and lobbying as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 415: Public
Policy 2016

Disclosure 415-1 Politicalcontributions.

1475

References and resources

1476
1477

GRI 415: Public Policy 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

1478
1479
1480

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 90.

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1481

2.25 Anti-competitive behavior

1482
1483
1484
1485
1486

Anti-competitive behavior refers to actions that can result in collusion with potential
competitors, with the purpose of limiting the effects of market competition. This can include
fixing prices or coordinating bids, creating market or output restrictions, imposing geographic
quotas, and allocating customers, suppliers, geographic areas, or product lines. This topic
covers impacts as a result of anti-competitive behavior.

1487
1488
1489

Many agriculture, aquaculture, and fishing products are purchased from producers and traded by only
a limited number of organizations. In situations of limited market options, traders and buyers can exert
significant market power.

1490
1491
1492
1493
1494
1495
1496

Anti-competitive agreements between agriculture, aquaculture, and fishing organizations can lead tosetting purchasing prices for products below those in a competitive market as well as restrictions on
the product volumes. Many producers in agriculture, aquaculture, and fishing sectors are smallholder
farmers and small-scale fishers, often working in the informal sector and facing substantial barriers toaccess markets (see 2.22 Economic inclusion). Large organizations that source supplies from small
producers can take advantage of information asymmetry and market fragmentation to limit theirchoices of whom to supply.

1497
1498
1499
1500
1501
1502

Anti-competitive practices may render small producers in these sectors unable to cover their costs,
achieve living income, or pay wages to their workers, resulting in economic exclusion and risk tolivelihoods. Other actions that purposely limit effects of market competition can also cause small
producers to lose their independence and be pressured into becoming subsidiaries of large
multinational organizations. In some parts of the sectors, cartels have caused exclusion of small
producers from international markets.

1503
1504
1505
1506

Cooperatives or organizations with mandatory membership can affect market competition by requiring
farmers and fishers to sell their products exclusively through them. While such arrangements canbenefit producers, they can also pose anti-competitive concerns as limiting consumer’s choices, if
cooperatives represent a major share of the sector’s productive capacity.

1507

What to report

1508
1509
1510

If the organization has identified anti-competitive behavior as a material topic, this section lists thedisclosures that have been identified as relevant for reporting on the topic by the agriculture,
aquaculture, and fishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Additional sector disclosures
GRI 206: Anticompetitive
Behavior 2016

Disclosure 206-1 Legal actions foranti-competitive behavior, antitrust, and monopoly practices

1511

References and resources

1512
1513

GRI 206: Anti-competitive Behavior 2016 lists authoritative intergovernmental instruments and othersources relevant to reporting on this topic.

1514
1515
1516

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 91.

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1517

2.26 Anti-corruption

1518
1519
1520
1521

Anti-corruption refers to how an organization manages the potential of being involved incorruption. Corruption refers to practices such as bribery, facilitation payments, fraud,
extortion, collusion, money laundering, and the offer or receipt of an inducement to dosomething that is dishonest or illegal.

1522
1523
1524
1525

Corruption in the agriculture, aquaculture, and fishing sectors can erode the capacity of governments
to limit practices, such as deforestation and overfishing, increase the potential for impacts on workers
and communities, and reduce government revenues. Organizations that engage in corruption canhave an unfair advantage in competitive markets.

1526
1527
1528
1529
1530

Corruption in the agriculture, aquaculture, and fishing sector may be related to the use of land andother natural resources regulated by government agencies. It can take the form of, for example,
bribes paid to officials to register land, acquire land information, or obtain permits to establish an
operation (see 2.13 Land and resource rights). This can affect rights holders and lead to thedisplacement of communities, particularly in areas without secure land tenure.

1531
1532
1533

Corruption can also involve unduly benefiting from political reforms and land transactions, such asprivatization of state-owned land, approval of zoning plans, and land expropriation, while ignoring
legal mechanisms and causing impacts on people and ecosystems.

1534
1535
1536
1537

Other examples of corruption in the sectors may include inducing officials to ignore illegal farming or
fishing operations. Illegal farming operations can lead to loss of natural ecosystems when land iscleared. Corrupt practices in fishing can facilitate access agreements between organizations andofficials of countries rich in fishery resources.

1538
1539
1540
1541

Corrupt practices can also make illegal, unreported, and unregulated fishing (IUU) and exceeding
quotas possible, which undermines sustainability of stocks. Fishers themselves might be involved incorruption in an attempt to get more catch. Records of type or volume of catch may be falsified, or
authorities may be bribed to ignore or certify false records.

1542
1543

Operating fishing vessels under flag of convenience or an unknown flag can also be associated withcorruption when it is done with a view to bypass countries’ legal restrictions.

1544

What to report

1545
1546
1547

If the organization has identified anti-corruption as a material topic, this section lists the disclosuresthat have been identified as relevant for reporting on the topic by the agriculture, aquaculture, andfishing sectors.
Standard

Disclosure

Additional sector recommendations

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 205: Anticorruption 2016

Disclosure 205-1 Operations
assessed for risks related tocorruption
Disclosure 205-2 Communicationand training about anti-corruption
policies and procedures
Disclosure 205-3 Confirmed incidentsof corruption and actions taken

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1548

References and resources

1549
1550

GRI 205: Anti-corruption 2016 lists authoritative intergovernmental instruments and other sources
relevant to reporting on this topic.

1551
1552
1553

The additional intergovernmental instruments and references used to develop this topic description,
as well as further resources that may be helpful for understanding and reporting on the topic by the
agriculture, aquaculture and fishing sectors are listed in the Bibliography on page 91.

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1554

Glossary

1555
1556

Please note: The glossary terms listed below are not part of the public comment review and areincluded to aid the review of this Standard.

1557
1558

This glossary provides definitions for terms used in this draft Standard. The organization is required toapply these definitions when using the GRI Standards.

1559
1560
1561

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

1562

anti-competitive behavior

1563
1564

action of the organization or employees that can result in collusion with potential competitors, with the
purpose of limiting the effects of market competition

1565
1566
1567

Note: Examples of anti-competitive behavior actions can include fixing prices, coordinating bids,
creating market or output restrictions, imposing geographic quotas, or allocating customers, suppliers,
geographic areas, and product lines.

1568

basic salary

1569
1570

fixed, minimum amount paid to an employee for performing his or her duties, excluding any additional
remuneration, such as payments for overtime working or bonuses

1571

benefit

1572
1573

direct benefit provided in the form of financial contributions, care paid for by the organization, or the
reimbursement of expenses borne by the employee

1574
1575

Note: Redundancy payments over and above legal minimums, lay-off pay, extra employment injury
benefit, survivors’ benefits, and extra paid holiday entitlements can also be included as a benefit.

1576

business partner

1577
1578

entity with which the organization has some form of direct and formal engagement for the purpose of
meeting its business objectives

1579
1580

Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees, joint
venture partners, investee companies in which the organization has a shareholding position

1581

Note: Business partners do not include subsidiaries and affiliates that the organization controls.

1582

business relationships

1583
1584
1585

relationships that the organization has with business partners, with entities in its value chain including
those beyond the first tier, and with any other entities directly linked to its operations, products, orservices

1586
1587
1588

Note: Examples of other entities directly linked to the organization’s operations, products, or services
are a non-governmental organization with which the organization delivers support to a local
community, or state security forces that protect the organization’s facilities.

1589

carbon dioxide (CO2) equivalent

1590
1591

measure used to compare the emissions from various types of greenhouse gas (GHG) based on theirglobal warming potential (GWP)

1592
1593

Note: The CO2 equivalent for a gas is determined by multiplying the metric tons of the gas by the
associated GWP.

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1594

child

1595
1596

person under the age of 15 years, or under the age of completion of compulsory schooling, whicheveris higher

1597
1598
1599
1600

Note 1: Exceptions can occur in certain countries where economies and educational facilities are
insufficiently developed and a minimum age of 14 years applies. These countries of exception are
specified by the International Labour Organization (ILO) in response to a special application by thecountry concerned and in consultation with representative organizations of employers and workers.

1601
1602

Note 2: The ILO Convention 138, ‘Minimum Age Convention’, 1973, refers to both child labor andyoung workers.

1603

collective bargaining

1604
1605
1606
1607

all negotiations which take place between one or more employers or employers' organizations, on the
one hand, and one or more workers' organizations (trade unions), on the other, for determining
working conditions and terms of employment or for regulating relations between employers andworkers1608
1609

Note 1: Collective agreements can be at the level of the organization; at the industry level, in
countries where that is the practice; or at both.

1610
1611

Note 2: Collective agreements can cover specific groups of workers; for example, those performing a
specific activity or working at a specific location.

1612
1613

Note 3: This definition is based on the International Labour Organization (ILO) Convention 154,
‘Collective Bargaining Convention’, 1981.

1614

community development program

1615
1616
1617

plan that details actions to minimize, mitigate, or compensate for adverse social and/or economic
impacts, and/or to identify opportunities or actions to enhance positive impacts of a project on thecommunity

1618

corruption

1619‘abuse of entrusted power for private gain’,12 which can be instigated by individuals or organizations

1620
1621
1622
1623

Note: In the GRI Standards, corruption includes practices such as bribery, facilitation payments, fraud,
extortion, collusion, and money laundering. It also includes an offer or receipt of any gift, loan, fee,
reward, or other advantage to or from any person as an inducement to do something that is
dishonest, illegal, or a breach of trust in the conduct of the enterprise’s business.13 This can include

1624
1625
1626

cash or in-kind benefits, such as free goods, gifts, and holidays, or special personal services provided
for the purpose of an improper advantage, or that can result in moral pressure to receive such anadvantage.

1627

direct (Scope 1) GHG emissions

1628

GHG emissions from sources that are owned or controlled by an organization

1629

Note 1: A GHG source is any physical unit or process that releases GHG into the atmosphere.

1630

Note 2: Direct (Scope 1) GHG emissions can include the CO2 emissions from fuel consumption.

12
13

Transparency International
These definitions are based on Transparency International, ‘Business Principles for Countering Bribery’, 2011.

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1631

discrimination

1632
1633

act and result of treating persons unequally by imposing unequal burdens or denying benefits insteadof treating each person fairly on the basis of individual merit

1634
1635
1636

Note: Discrimination can also include harassment, defined as a course of comments or actions thatare unwelcome, or should reasonably be known to be unwelcome, to the person towards whom they
are addressed.

1637

disposal

1638
1639

any operation which is not recovery, even where the operation has as a secondary consequence therecovery of energy

1640
1641
1642

Note 1: Disposal is the end-of-life management of discarded products, materials, and resources in asink or through a chemical or thermal transformation that makes these products, materials, andresources unavailable for further use.

1643
1644

Note 2: This definition comes from the European Union (EU), Waste Framework Directive, 2008
(Directive 2008/98/EC).

1645

due diligence

1646
1647

process to identify, prevent, mitigate, and account for how the organization addresses its actual andpotential negative impacts

1648

Note: See section 2.3 in GRI 1: Foundation 2021 for more information on ‘due diligence’.

1649

effluent

1650

treated or untreated wastewater that is discharged

1651
1652

Note: This definition is based on the Alliance for Water Stewardship (AWS), AWS International Water
Stewardship Standard, Version 1.0, 2014.

1653

employee

1654
1655

individual who is in an employment relationship with the organization according to national law orpractice

1656

Note: This information is derived from the organization’s own human resources system.

1657

energy indirect (Scope 2) GHG emissions

1658
1659

GHG emissions that result from the generation of purchased or acquired electricity, heating, cooling,and steam consumed by an organization1660

employee

1661
1662

individual who is in an employment relationship with the organization according to national law orpractice1663

exposure

1664
1665
1666

quantity of time spent at or the nature of contact with certain environments that possess various
degrees and kinds of hazard, or proximity to a condition that might cause injury or ill health (e.g.,chemicals, radiation, high pressure, noise, fire, explosives)

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1667

forced or compulsory labor

1668
1669

all work and service that is exacted from any person under the menace of any penalty and for which
the said person has not offered herself or himself voluntarily

1670
1671

Note 1: The most extreme examples of forced or compulsory labor are slave labor and bonded labor,
but debts can also be used as a means of maintaining workers in a state of forced labor.

1672
1673
1674

Note 2: Indicators of forced labor include withholding identity papers, requiring compulsory deposits,
and compelling workers, under threat of firing, to work extra hours to which they have not previously
agreed.

1675
1676

Note 3: This definition is based on International Labour Organization (ILO) Convention 29, ‘Forced
Labour Convention’, 1930.

1677

freedom of association

1678
1679

right of employers and workers to form, to join and to run their own organizations without priorauthorization or interference by the state or any other entity

1680

freshwater

1681

water with concentration of total dissolved solids equal to or below 1,000 mg/L

1682
1683
1684

Note: This definition is based on ISO 14046:2014; the United States Geological Survey (USGS),
Water Science Glossary of Terms, water.usgs.gov/edu/dictionary.html, accessed on 1 June 2018; andthe World Health Organization (WHO), Guidelines for Drinking-water Quality, 2017.

1685

global warming potential (GWP)

1686
1687

value describing the radiative forcing impact of one unit of a given GHG relative to one unit of CO2
over a given period of time

1688

Note: GWP values convert GHG emissions data for non-CO2 gases into units of CO2 equivalent.

1689

governance body

1690
1691
1692

committee or board responsible for the strategic guidance of the organization, the effective monitoringof management, and the accountability of management to the broader organization and its
stakeholders

1693

greenhouse gas (GHG)

1694

gas that contributes to the greenhouse effect by absorbing infrared radiation

1695

grievance mechanism

1696

routinized process through which grievances can be raised and remedy can be sought

1697
1698

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

1699
1700

Note: See Guidance to Disclosure 2-25 in GRI 2: General Disclosures 2021 for more information on‘grievance mechanism’.

1701

groundwater

1702

water that is being held in, and that can be recovered from, an underground formation

1703

Note: This definition comes from ISO 14046:2014.

1704

human rights

1705
1706

rights inherent to all human beings, which include, at a minimum, the rights set out in the United
Nations (UN) International Bill of Human Rights and the principles concerning fundamental rights set

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1707
1708

out in the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights
at Work

1709
1710

Note: See Guidance to 2-23-b-i in GRI 2: General Disclosures 2021 for more information on ‘humanrights’.

1711

impact

1712
1713
1714

effect the organization has or could have on the economy, environment, and people, including on their
human rights, which in turn can indicate its contribution (negative or positive) to sustainable
development

1715
1716

Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended orunintended, and reversible or irreversible.

1717

Note 2: See section 2.1 in GRI 1: Foundation 2021 for more information on ‘impact’.

1718

indigenous peoples

1719

indigenous peoples are generally identified as:

1720
1721
1722

tribal peoples in independent countries whose social, cultural and economic conditions distinguishthem from other sections of the national community, and whose status is regulated wholly or partiallyby their own customs or traditions or by special laws or regulations;

1723
1724
1725
1726
1727

peoples in independent countries who are regarded as indigenous on account of their descent fromthe populations which inhabited the country, or a geographical region to which the country belongs, atthe time of conquest or colonization or the establishment of present state boundaries and who,
irrespective of their legal status, retain some or all of their own social, economic, cultural and politicalinstitutions.

1728
1729

Note: This definition comes from the International Labour Organization (ILO) Convention 169,
‘Indigenous and Tribal Peoples Convention’, 1989.

1730

infrastructure

1731
1732

facilities built primarily to provide a public service or good rather than a commercial purpose, and fromwhich an organization does not seek to gain direct economic benefit

1733
1734

Note: Examples of facilities can include water supply facilities, roads, schools, and hospitals, among
others.

1735

local community

1736
1737

individuals or groups of individuals living or working in areas that are affected or that could be affectedby the organization’s activities

1738
1739

Note: The local community can range from those living adjacent to the organization’s operations tothose living at a distance.

1740

material topics

1741
1742

topics that represent the organization’s most significant impacts on the economy, environment, andpeople, including impacts on their human rights

1743
1744

Note: See section 2.2 in GRI 1: Foundation 2021 and section 1 in GRI 3: Material Topics 2021 formore information on ‘material topics’.

1745

mitigation

1746

action(s) taken to reduce the extent of a negative impact

1747
1748

Note: The mitigation of an actual negative impact refers to actions taken to reduce the severity of thenegative impact that has occurred, with any residual impact needing remediation. The mitigation of aPage 70 of 91

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1749
1750

potential negative impact refers to actions taken to reduce the likelihood of the negative impact
occurring.

1751

occupational health and safety management system

1752
1753

set of interrelated or interacting elements to establish an occupational health and safety policy andobjectives, and to achieve those objectives

1754
1755

Note: This definition comes from the International Labour Organization (ILO), Guidelines on
Occupational Safety and Health Management Systems, ILO-OSH 2001, 2001.

1756

operation with significant actual or potential negative impacts on local communities

1757
1758
1759

an operation, considered alone or in combination with the characteristics of local communities, thathas a higher than average potential of negative impacts, or actual negative impacts, on the social,economic or environmental well-being of local communities

1760
1761

Note: Examples of negative impacts on local communities can include impacts to local community
health and safety.

1762

other indirect (Scope 3) GHG emissions

1763
1764

indirect GHG emissions not included in energy indirect (Scope 2) GHG emissions that occur outsideof the organization, including both upstream and downstream emissions

1765

parental leave

1766

leave granted to men and women employees on the grounds of the birth of a child

1767

preparation for reuse

1768
1769

checking, cleaning, or repairing operations, by which products or components of products that havebecome waste are prepared to be put to use for the same purpose for which they were conceived

1770

recycling

1771

reprocessing of products or components of products that have become waste, to make new materials

1772
1773
1774

Note: This definition is based on the United Nations Environment Programme (UNEP), Basel
Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal,
1989.

1775

remuneration

1776

basic salary plus additional amounts paid to a worker

1777
1778
1779

Note: Examples of additional amounts paid to a worker can include those based on years of service,bonuses including cash and equity such as stocks and shares, benefit payments, overtime, time
owed, and any additional allowances, such as transportation, living and childcare allowances.

1780

remedy / remediation

1781

means to counteract or make good a negative impact / provision of remedy

1782
1783
1784

Examples: apologies, restitution, restoration, rehabilitation, financial or non-financial compensation,and punitive sanctions (whether criminal or administrative, such as fines), prevention of harm throughinjunctions or guarantees of non-repetition

1785

renewable energy source

1786
1787

energy source that is capable of being replenished in a short time through ecological cycles oragricultural processes

1788

Note: Renewable energy sources can include geothermal, wind, solar, hydro, and biomass.

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1789

reporting period1790

specific time period covered by the reported information

1791

Examples: fiscal year, calendar year

1792

scope of GHG emissions

1793

classification of the operational boundaries where GHG emissions occur

1794
1795

Note I: Scope classifies whether GHG emissions are created by an organization itself, or are createdby other related organizations, for example electricity suppliers or logistics companies.

1796

Note 2: There are three classifications of Scope: Scope 1, Scope 2 and Scope 3.

1797
1798
1799

Note 3: The classification of Scope derives from the World Resources Institute (WRI) and World
Business Council for Sustainable Development (WBCSD), ‘GHG Protocol Corporate Accounting andReporting Standard’, Revised Edition, 2004.

1800

services supported

1801
1802

services that provide a public benefit either through direct payment of operating costs or throughstaffing the facility or service with an organization’s own employees

1803

Note: Public benefit can also include public services.

1804

severity (of an impact)

1805
1806
1807

The severity of an actual or potential negative impact is determined by its scale (i.e., how grave theimpact is), scope (i.e., how widespread the impact is), and irremediable character (how hard it is tocounteract or make good the resulting harm).

1808

Note: See section 1 in GRI 3: Material Topics 2021 for more information on ‘severity’

1809

significant air emission1810

air emission regulated under international conventions and/or national laws or regulations

1811
1812

Note: Significant air emissions include those listed on environmental permits for an organization’s
operations.

1813

stakeholder

1814
1815

individual or group that has an interest that is affected or could be affected by the organization’s
activities

1816
1817
1818

Examples: business partners, civil society organizations, consumers, customers, employees andother workers, governments, local communities, non-governmental organizations, shareholders andother investors, suppliers, trade unions, vulnerable groups

1819

Note: See section 2.4 in GRI 1: Foundation 2021 for more information on ‘stakeholder’.

1820

supplier

1821
1822

entity upstream from the organization (i.e., in the organization’s supply chain), which provides a
product or service that is used in the development of the organization’s own products or services

1823
1824

Examples: brokers, consultants, contractors, distributors, franchisees, home workers, independent
contractors, licensees, manufacturers, primary producers, sub-contractors, wholesalers

1825
1826

Note: A supplier can have a direct business relationship with the organization (often referred to as
first-tier supplier) or an indirect business relationship.

1827

supply chain

1828
1829

range of activities carried out by entities upstream from the organization, which provide products orservices that are used in the development of the organization’s own products or services

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1830

surface water

1831
1832

water that occurs naturally on the Earth’s surface in ice sheets, ice caps, glaciers, icebergs, bogs,
ponds, lakes, rivers, and streams

1833

Note: This definition is based on CDP, CDP Water Security Reporting Guidance, 2018.

1834

sustainable development/sustainability

1835
1836

development that meets the needs of the present without compromising the ability of future
generations to meet their own needs

1837

Source: World Commission on Environment and Development, Our Common Future, 1987

1838
1839

Note: In the GRI Standards, the terms ‘sustainability’ and ‘sustainable development’ are usedinterchangeably.

1840

temporary employee

1841
1842
1843

employee with a contract for a limited period (i.e., fixed term contract) that ends when the specifictime period expires, or when the specific task or event that has an attached time estimate iscompleted (e.g., the end of a project or return of replaced employees)

1844

value chain

1845
1846

range of activities carried out by the organization, and by entities upstream and downstream from theorganization, to bring the organization’s products or services from their conception to their end use

1847
1848
1849

Note 1: Entities upstream from the organization (e.g., suppliers) provide products or services that areused in the development of the organization’s own products or services. Entities downstream from theorganization (e.g., distributors, customers) receive products or services from the organization.

1850

Note 2: The value chain includes the supply chain.

1851

vulnerable group

1852
1853
1854

group of individuals with a specific condition or characteristic (e.g., economic, physical, political,
social) that could experience negative impacts as a result of the organization’s activities more
severely than the general population

1855
1856
1857
1858
1859
1860

Examples: children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households;
human rights defenders; indigenous peoples; internally displaced persons; migrant workers and theirfamilies; national or ethnic, religious and linguistic minorities; persons who might be discriminatedagainst based on their sexual orientation, gender identity, gender expression, or sex characteristics(e.g., lesbian, gay, bisexual, transgender, intersex); persons with disabilities; refugees or returning
refugees; women

1861

Note: Vulnerabilities and impacts can differ by gender.

1862

waste

1863

anything that the holder discards, intends to discard, or is required to discard

1864

Note 1: Waste can be defined according to the national legislation at the point of generation.

1865
1866
1867

Note 2: A holder can be the reporting organization, an entity in the organization’s value chain
upstream or downstream (e.g., supplier or consumer), or a waste management organization, among
others.

1868
1869
1870

Note 3: This definition is based on the United Nations Environment Programme (UNEP), Basel
Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal,
1989.

1871

waste disposal method1872

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1873
1874

Note: Waste disposal methods can include composting, reuse, recycling, recovery, incineration,
landfill, deep well injection, and on-site storage.

1875

water consumption

1876
1877
1878
1879

sum of all water that has been withdrawn and incorporated into products, used in the production ofcrops or generated as waste, has evaporated, transpired, or been consumed by humans or livestock,or is polluted to the point of being unusable by other users, and is therefore not released back tosurface water, groundwater, seawater, or a third party over the course of the reporting period

1880
1881

Note 1: Water consumption includes water that has been stored during the reporting period for use ordischarge in a subsequent reporting period.

1882

Note 2: This definition is based on CDP, CDP Water Security Reporting Guidance, 2018.

1883

water stress1884

ability, or lack thereof, to meet the human and ecological demand for water

1885

Note 1: Water stress can refer to the availability, quality, or accessibility of water.

1886
1887
1888

Note 2: Water stress is based on subjective elements and is assessed differently depending onsocietal values, such as the suitability of water for drinking or the requirements to be afforded toecosystems.

1889

Note 3: Water stress in an area may be measured at catchment level at a minimum.

1890
1891

Note 4: This definition comes from the CEO Water Mandate, Corporate Water Disclosure Guidelines,
2014.

1892

worker1893

person that performs work for the organization

1894
1895

Examples: employees, apprentices, interns, self-employed persons, and persons working fororganizations other than the reporting organization, such as for suppliers

1896
1897

Note: In the GRI Standards, in some cases it is specified whether a particular subset of workers is
required to be used.

1898

work-related hazard

1899

source or situation with the potential to cause injury or ill health

1900

Note 1: Hazards can be:

1901
1902

physical (e.g., radiation, temperature extremes, constant loud noise, spills on floors or tripping
hazards, unguarded machinery, faulty electrical equipment);

1903

ergonomic (e.g., improperly adjusted workstations and chairs, awkward movements, vibration);

1904

chemical (e.g., exposure to solvents, carbon monoxide, flammable materials, or pesticides);1905

biological (e.g., exposure to blood and bodily fluids, fungi, bacteria, viruses, or insect bites);

1906

psychosocial (e.g., verbal abuse, harassment, bullying);

1907
1908

related to work-organization (e.g., excessive workload demands, shift work, long hours, night work,
workplace violence).

1909
1910

Note 2: This definition is based on International Labour Organization (ILO) Guidelines on
Occupational Safety and Health Management Systems from 2001 and ISO 45001:2018.

1911

work-related incident

1912

occurrence arising out of or in the course of work that could or does result in injury or ill health1913

Note 1: This definition is based on ISO 45001:2018.

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1914
1915
1916
1917

Note 2: Incidents might be due to, for example, electrical problems, explosion, fire; overflow,
overturning, leakage, flow; breakage, bursting, splitting; loss of control, slipping, stumbling and falling;
body movement without stress; body movement under/with stress; shock, fright; workplace violenceor harassment (e.g., sexual harassment).

1918
1919
1920

Note 3: An incident that results in injury or ill health is often referred to as an ‘accident’. An incident
that has the potential to result in injury or ill health but where none occurs is often referred to as a‘close call’, ‘near-miss’, or ‘near-hit’.

1921

work-related injury or ill health

1922

negative impacts on health arising from exposure to hazards at work

1923
1924

Note 1: This definition is based on the International Labour Organization (ILO), Guidelines on
Occupational Safety and Health Management Systems, ILO-OSH 2001, 2001.

1925
1926
1927

Note 2: ‘Ill health’ indicates damage to health and includes diseases, illnesses, and disorders. The
terms ‘disease’, ‘illness’, and ‘disorder’ are often used interchangeably and refer to conditions withspecific symptoms and diagnoses.

1928
1929
1930

Note 3: Work-related injuries and ill health are those that arise from exposure to hazards at work.
Other types of incident can occur that are not connected with the work itself. For example, thefollowing incidents are not considered to be work related:

1931

•

a worker suffers a heart attack while at work that is unconnected with work;

1932
1933

•

a worker driving to or from work is injured in a car accident (where driving is not part of thework, and where the transport has not been organized by the employer);

1934

•

a worker with epilepsy has a seizure at work that is unconnected with work.

1935
1936
1937
1938
1939

Note 4: Traveling for work: Injuries and ill health that occur while a worker is traveling are work related
if, at the time of the injury or ill health, the worker was engaged in work activities ‘in the interest of theemployer’. Examples of such activities include traveling to and from customer contacts; conducting
job tasks; and entertaining or being entertained to transact, discuss, or promote business (at thedirection of the employer).

1940
1941
1942

Working at home: Injuries and ill health that occur when working at home are work related if the injury
or ill health occurs while the worker is performing work at home, and the injury or ill health is directly
related to the performance of work rather than the general home environment or setting.

1943
1944
1945

Mental illness: A mental illness is considered to be work related if it has been notified voluntarily by
the worker and is supported by an opinion from a licensed healthcare professional with appropriate
training and experience stating that the illness is work related.

1946
1947
1948

For more guidance on determining ‘work-relatedness’, see the United States Occupational Safety and
Health Administration, Determination of work-relatedness 1904.5, https://www.osha.gov/pls/
oshaweb/owadisp.show_document?p_table=STANDARDS&p_id=9636, accessed on 1 June 2018.

1949

Note 5: The terms ‘occupational’ and ‘work-related’ are often used interchangeable

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1950

Bibliography

1951
1952

In addition to the authoritative intergovernmental instruments and other sources listed in GRI Topic
Standards, the following have been used in developing the content of this Sector Standard.

1953

Sector profile

1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996

1. Business for Social Responsibility, P. Nestor, Four Human Rights Issues Every Food andAgriculture Company Needs to Understand, 2013
2. Climate Watch, Historical GHG Emissions, accessed 4 February 2021.
3. Farm Animal Investment Risk & Return (FAIRR) Initiative, Factory Farming: Assessing
Investment Risks, 2016.
4. Food and Agriculture Organization (FAO), Codex Alimentarius and Antimicrobial Resistance,
accessed 4 February 2021.
5. Food and Agriculture Organization (FAO), Inclusive Business Models, 2015.
6. Food and Agriculture Organization (FAO), Increasing the Resilience of Agriculture
Livelihoods, 2016.
7. Food and Agriculture Organization (FAO), Migration, Agriculture and Climate change –Reducing vulnerabilities and enhancing resilience, 2017.
8. Food and Agriculture Organization (FAO), Storage, accessed 9 February 2021.
9. Food and Agriculture Organization (FAO), Sustainability Pathways: Smallholders and Family
Farmers, 2012.
10. Food and Agriculture Organization (FAO), The Right to Food, accessed 4 February 2021.
11. Food and Agriculture Organization (FAO), World Food and Agriculture: Statistical Yearbook
2020, 2020.
12. International Labour Organization (ILO) and Walk Free Foundation, Global Estimates ofModern Slavery, 2017.
13. International Institute for Sustainable Development (IISD), Voluntary Sustainability Standards
and Biodiversity: Understanding the potential of agricultural standards for biodiversity
protection, 2018.
14. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services, Global
assessment report on Biodiversity and Ecosystem Services: Summary for policymakers, ,2019.
15. International Labour Organization (ILO), Child labor in agriculture, accessed 4 February 2021.
16. North Sea Foundation, Seas at risk, 2007.
17. Office of the United Nations High Commissioner for Human Rights, Issues in focus: Right toFood, accessed 4 February 2021.
18. Office of the United Nations High Commissioner for Human Rights, Pesticides are ‘global
human rights concern’, say UN experts urging new treaty, 2017.
19. United Nations (UN), Land and Human Rights, accessed 4 February 2021.
20. W. Willett, J. Rockström, B. Loken, et al., ‘Food in the Anthropocene: the EAT–Lancet
Commission on healthy diets from sustainable food systems’, The Lancet, vol. 393 (10170),
pp. 447-492, 2019.
21. World Bank Blogs, T. Khokhar, the Data Blog, 2017; data based on World Bank Indicators,
accessed 4 February 2021.
22. World Bank Group, Environmental, Health, and Safety General Guideline for Annual Crop
Production, 2016.
23. World Bank Group, The Changing Nature of Work, 2019.
24. World Trade Organization (WTO), Agriculture: fairer markets for farmers, accessed 4
February 2021.

1997

Emissions

1998

Other sources

1999
2000

25. Food and Agriculture Organization (FAO), Committee on Fisheries, the Use of Best Available
Science in Developing and Promoting Best Practices for Trawl Fishing Operations, 2018.

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2001
2002
2003
2004
2005
2006
2007

26. Food and Agriculture Organization (FAO), Livestock’s long shadow: environmental issues andoptions, 2006.
27. Intergovernmental Panel on Climate Change (IPCC), ‘Transport’, Climate Change 2014:
Mitigation of Climate Change, 2014.
28. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
29. Sala, E., Mayorga, J., Bradley, D. et al., Nature, Protecting the global ocean for biodiversity,
food and climate, 2021.

2008

Further resources

2009
2010

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2011
2012

30. World Resources Institute (WRI) and World Business Council for Sustainable Development(WBCSD), GHG Protocol Agricultural Guidance, 2014.

2013

Climate adaptation and resilience

2014

Other sources

2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027

31. Food and Agriculture Organization (FAO), The State of World Fisheries and Aquaculture,2018.
32. Intergovernmental Panel on Climate Change (IPCC), Food security, 2019.
33. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
34. M. Parry, C. Rosenzweig, M. Livermore, Climate change, global food supply and risk ofhunger, vol. 360, 2005.
35. United Nations Department of Economic and Social Affairs Indigenous Peoples, Climatechange, accessed 29 January 2021.
36. United Nations Educational, Scientific and Cultural Organization (UNESCO),
Intergovernmental Platform on Biodiversity and Ecosystem Services (IPBES), Knowing ourLands and Resources Indigenous and Local Knowledge of Biodiversity and Ecosystem
Services in Africa, 2015
37. Food and Agriculture Organization (FAO), The State of World Fisheries and Aquaculture, 2018.

2028

Further resources

2029
2030

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2031
2032
2033

38. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
39. Intergovernmental Panel on Climate Change (IPCC), Working Group 3, AR5 Climate Change
2014: Mitigation of Climate Change, Chapter 14: Needs and Options.

2034

Biodiversity

2035

Authoritative instruments

2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047

40. Convention on Biological Conservation, 5th edition of Global Biodiversity Outlook – Local
Biodiversity Outlooks 2 supplement, 2020.
Other sources
41. European Commission, Global Soil Biodiversity Atlas, 2015.
42. Food and Agriculture Organization (FAO), 6 ways indigenous peoples are helping the world
achieve #ZeroHunger, 2017.
43. Food and Agriculture Organization (FAO), Sustainable Development Goals: Indicator 14.4.1 Proportion of fish stocks within biologically sustainable levels, accessed 29 January 2021.
44. Food and Agriculture Organization (FAO), The First Global Integrated Marine Assessment,
chapter 11, p. 5, 2016.
45. Food and Agriculture Organization (FAO), The State of the World's Biodiversity for Food andAgriculture, 2019.

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2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058

46. Food and Agriculture Organization (FAO), The State of World Fisheries and Aquaculture,2020.
47. Global Ghost Gear Initiative, accessed 29 January 2021.
48. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services, Global
Assessment Report on Biodiversity and Ecosystem Services, 2019.
49. International Union for Conservation of Nature, Threats Classification Scheme, accessed 29
January 2021.
50. National Oceanic and Atmospheric Administration, Impact of “Ghost Fishing“ via Derelict
Fishing Gear, 2015.
51. United Nations Environment Programme (UNEP), Indigenous Peoples: The unsung heroes ofconservation, 2017

2059

Further resources

2060
2061

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2062
2063
2064
2065

52. Food and Agriculture Organization (FAO), The State of the World’s Biodiversity for Food andAgriculture, 2019.
53. Food and Agriculture Organization (FAO), The Sustainability Assessment of Food andAgriculture systems, 2019.

2066

Natural ecosystem conversion

2067

Authoritative instruments

2068
2069
2070
2071
2072

54. United Nations (UN) Convention, ‘Convention on Biological Diversity’, 1992.
55. United Nations (UN) Convention, ‘Convention to Combat Desertification’ (UNCCD). 1994.
56. United Nations (UN) Convention, ‘Framework Convention on Climate Change’ (UNFCCC),
1992.
Other sources

2073
2074
2075
2076
2077
2078

57. Accountability Framework Initiative, Terms and Definitions, 2020.
58. Food and Agriculture Organization (FAO), Committee on Fisheries, the Use of Best Available
Science in Developing and Promoting Best Practices for Trawl Fishing Operations, 2018.
59. Food and Agriculture Organization (FAO), Zero deforestation initiatives and their impacts oncommodity supply chains: Discussion paper prepared for the 57th Session of the FAO
Advisory Committee on Sustainable Forest-based Industries, 2018.

2079
2080
2081
2082

60. Global Forest Watch, Global Dashboard, accessed 29 January 2021.
61. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
62. United Nations System of Environmental-Economic Accounting, Ecosystem conversions,accessed 29 January 2021.

2083

Further resources

2084
2085

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2086
2087
2088
2089
2090

63. Accountability Framework Initiative, Operational Guidance on Applying the Definitions Related
to Deforestation, Conversion, and Protection of Ecosystems, 2019.
64. Accountability Framework Initiative (AFI), Operational Guidance on Cutoff Dates, 2019.
65. Consumer Goods Forum (CGF), Zero Net Deforestation Resolution and Commitments.
66. New York Declaration on Forests, 2017.

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2091

Soil health2092

Authoritative instruments

2093
2094
2095
2096
2097
2098
2099
2100
2101
2102

67. Food and Agriculture Organization (FAO), International Code of Conduct for the sustainable
use and management of fertilizers, 2019.
Other sources
68. European Commission, Global Soil Biodiversity Atlas, 2015.
69. Food and Agriculture Organization (FAO), Intergovernmental Technical Panel, Status of theWorld’s Soil Resources (SWSR): Technical Summary, 2015.
70. Food and Agriculture Organization (FAO), Methodological note to SDG Indicator 2.4.1
Proportion of Agricultural Area under Productive and Sustainable Agriculture, 2020.
71. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
72. World Wildlife Fund for Nature (WWF), Soil Erosion and Degradation, 2019.

2103

Further resources

2104
2105

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2106
2107

73. Food and Agriculture Organization (FAO), Voluntary Guidelines on Sustainable Soil
Management, 2017.

2108

Pesticides use

2109

Authoritative instruments

2110
2111
2112
2113
2114
2115
2116
2117
2118
2119
2120
2121
2122
2123
2124
2125
2126
2127
2128

74. Food and Agriculture Organization (FAO) and World Health Organization (WHO),
International Code of Conduct on Pesticide Management Guidelines on Highly Hazardous
Pesticides, 2016.
75. International Labor Organization (ILO) Convention 184 ‘Safety and Health in Agriculture
Convention’, 2001.
76. United Nations (UN) Convention, ‘Basel Convention on the Control of Transboundary
Movements of Hazardous Wastes and Their Disposal’, 1989.
77. United Nations (UN) Convention, ‘Rotterdam Convention on the Prior Informed Consent (PIC)
Procedure for Certain Hazardous Chemicals and Pesticides in International Trade’, 1998.
78. United Nations (UN) Convention, ‘Stockholm Convention on Persistent Organic Pollutants’,2001.
Other sources
79. M. W. Aktar, D. Sengupta, A. Chowdhury, Impact of pesticides use in agriculture: theirbenefits and hazards, Interdisciplinary Toxicology. vol. 2 (1), 2009.
80. S. J. Moe, D. Ø. Hjermann, E. Ravagnan, R. K. Bechmann, Effects of an aquaculture
pesticide (diflubenzuron) on non-target shrimp populations: Extrapolation from laboratory
experiments to the risk of population decline, Ecological Modelling, vol. 413, 2019.
81. Safe Drinking Water Foundation, Pesticides and Water Pollution, accessed 9 February 2021.
82. World Health Organization (WHO), Pesticide residues in food, 2018.

2129

Further resources

2130
2131

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2132
2133
2134

83. Food and Agriculture Organization (FAO), Integrated Pest Management, accessed 9
February 2021.
84. Rainforest Alliance, Integrated Pest Management and Natural Farming Solutions, 2020.

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2135

Water and effluents

2136

Other sources

2137
2138
2139
2140
2141
2142

85. European Commission, Science for Environment Policy, 2015.
86. Global Aquaculture Alliance, What Is the Environmental Impact of Aquaculture?, 2019.
87. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
88. Organisation for Economic Co-operation and Development, Agriculture and water policychanges: Stocktaking and alignment with OECD and G20 recommendations, 2020.
89. World Bank, Water in Agriculture, 2020.

2143

Further resources

2144
2145

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2146
2147
2148
2149

90. International Maritime Organization (IMO), Resolution MEPC.295(71) ‘2017 Guidelines for the
Implementation of MARPOL Annex V’, 2017.
91. International Maritime Organization (IMO), Simplified overview of the discharge provisions of
the revised MARPOL Annex V which entered into force on 1 March 2018.

2150

Waste and food loss

2151

Other sources

2152
2153
2154
2155
2156
2157
2158
2159
2160
2161
2162
2163
2164
2165

92. Aquaculture Stewardship Council, Marine Litter and Aquaculture Gear, 2019.
93. Food and Agriculture Organization (FAO), Abandoned, lost or otherwise discarded fishinggear, 2009.
94. Food and Agriculture Organization (FAO), Nitrogen inputs to agricultural soils from livestock
manure, 2018.
95. Food and Agriculture Organization (FAO), SDG 12.3.1: Global Food Loss Index, Methodology
for monitoring SDG Target 12.3, 2018.
96. Food and Agriculture Organization (FAO), The State of Food and Agriculture 2019 – Moving
forward on food Loss and waste reduction, 2019.
97. Food and Agriculture Organization (FAO), Utilization and trade, accessed 29 January 2021.
98. Global Aquaculture Alliance, For the future, a feed that makes fish feces float?, 2017.
99. J. Nwakaire, F. O. Obi, B. Ugwuishiwu, Agricultural waste concept, generation, utilization andmanagement, 2016. Nigerian Journal of Technology (NIJOTECH) vol. 35 (4), pp. 957-964,
2016.

2166

Further resources

2167
2168

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
2180

100. Food and Agriculture Organization (FAO), Technical Platform on the Measurement andReduction of Food Loss and Waste, accessed 9 February 2021.
101. World Resources Institute (WRI), Food Loss and Waste Accounting and ReportingStandard, 2016.
102. Food and Agriculture Organization (FAO), SDG 12.3.1: Global Food Loss Index, 2018.
103. International Maritime Organization (IMO), Resolution MEPC.295(71) ‘2017 Guidelines for
the Implementation of MARPOL Annex V’, 2017.
104. International Maritime Organization (IMO), Simplified overview of the discharge provisions of
the revised MARPOL Annex V which entered into force on 1 March 2018.
105. United Nations Environment Programme (UNEP), World Health Organization (WHO), Foodand Agriculture Organization (FAO), Guidelines for the management of small quantities of
unwanted and obsolete pesticides, 1999.

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2181

Food security

2182

Authoritative instruments

2183
2184
2185
2186
2187
2188
2189
2190
2191
2192
2193
2194
2195
2196
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208
2209
2210
2211

106. Committee on World Food Security, Principles for Responsible Investment in Agriculture
and Food Systems, 2014.
107. Food and Agriculture Organization (FAO), Voluntary Guidelines on the Progressive
Realization of the Right to Adequate Food in the Context of National Food Security, 2005.
Other sources108. Committee on Food Security, Sustainable Fisheries and Aquaculture for Food Security andNutrition, 2014.
109. Food and Agriculture Organization (FAO), Land use in agriculture by the numbers, 2020.
110. Food and Agriculture Organization (FAO), Defining Organic Agriculture, accessed 9
February 2021.
111. Food and Agriculture Organization (FAO), Save and Grow in practice: maize, rice, wheat. A
guide to Sustainable Cereal Production, 2016.
112. Food and Agriculture Organization (FAO), The State of Food Security and Nutrition in theWorld, 2020.
113. Food and Agriculture Organization (FAO), The State of World Food Security and Nutrition in
the World 2019, 2019.
114. Food and Agriculture Organization (FAO), Transforming Food and Agriculture to Achieve theSDGs, 2018.
115. Food and Agriculture Organization (FAO), World Agriculture: Towards 2015/2030 - An FAO
perspective, Crop production and natural resource use, 2003.
116. High Level Panel of Experts on Food Security and Nutrition of the Committee on World Food
Security, Food security and nutrition: building a global narrative towards 2030, 2020.
117. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
118. T. Cashion, F. Le Manach, D. Zeller, D. Pauly, Fish and Fisheries, Most fish destined forfishmeal production are food-grade fish, 2017. DOI:10.1111/faf.12209.
119. The EAT-Lancet Commission, Summary Report of the EAT-Lancet Commission: Healthy
Diets from Sustainable Food Systems, 2019.
120. World Business Council for Sustainable Development (WBCSD), Taking action on nutrition:
Addressing the nutrition deficit in agricultural supply chains, 2019.

2212

Food safety

2213

Other sources

2214
2215
2216
2217
2218
2219
2220
2221
2222

121. Organization for economic cooperation and development (OECD), Antimicrobial resistanceand agriculture, accessed 9 February 2021.
122. S. Washington and L. Ababouch, Private standards and certification in fisheries andaquaculture: Current practice and emerging issues, 2011.
123. The EAT-Lancet Commission, Summary Report of the EAT-LANCET Commission: Healthy
Diets from Sustainable Food Systems, 2019.
124. World Health Organization (WHO), Antimicrobial resistance in the food chain. 2017.
125. World Health Organization (WHO), Food safety, 2020
126. World Health Organization (WHO), Preventing food safety emergencies (INFOSAN), 2017.

2223

Further resources

2224
2225

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2226
2227

127. Food and Agriculture Organization (FAO), Codex Alimentarius, International FoodStandards, accessed 9 February 2021.

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2228

Animal health and welfare

2229

Authoritative instruments

2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
2240
2241
2242
2243
2244
2245
2246

128. World Organisation for Animal Health (OIE), Aquatic Animal Health Code, 2019.
129. World Organisation for Animal Health (OIE), Terrestrial Animal Health Code, 2019.
Other sources
130. Committee on World Food Security, Sustainable agricultural development for food security
and nutrition: What roles for livestock?, 2016.
131. Farm Animal Welfare Education Centre, What is animal welfare?, 2012.
132. Food and Agriculture Organization (FAO), The State of World Fisheries and Aquaculture
2020, 2020.
133. National Farm Animal Care Council of Canada, Code of practice for the care and handling ofbeef cattle, 2013.
134. Royal Society for the Prevention of Cruelty to Animals, What is animal hoarding and why is it
harmful to animals?, 2020.
135. World Health Organization (WHO), Antimicrobial resistance in the food chain, 2017.
136. World Organisation for Animal Health (OIE), What is animal welfare?, accessed 9 February
2021.
137. World Organisation for Animal Health (OIE), Terrestrial Animal Health Code, Chapter 6.1
Introduction to Recommendations for Veterinary Public Health, 2019.

2247

Local communities

2248

Authoritative instruments

2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
2265
2266

138. United Nations (UN) Declaration, ‘Declaration on the Rights of Peasants and Other People’,2018.
Other sources139. European Institute for Gender Equality (EIGE), Gender in agriculture and rural development,
2017.
140. International Institute for Sustainable Development (IISD), Private Investments andAgriculture: The importance of integrating sustainability into planning and implementation,
2016.
141. International Labour Organization (ILO) and United Nations Conference on Trade andDevelopment, Shared Harvests: Agriculture, Trade and Employment, 2013.
142. Food and Agriculture Organization (FAO), FAO Social Protection Framework: Promoting
rural development for all, 2017.
143. Marine Stewardship Council, The impact on communities, accessed 9 February 2021.
144. Office of the United Nations High Commissioner for Human Rights, Pesticides are ‘global
human rights concern’, say UN experts urging new treaty, 2017.
145. S. Wing, R. A. Horton, and S. W. Marshall, et al., Air Pollution and Odor in Communities
Near Industrial Swine Operations, Environmental Health Perspectives vol. 116 (10), pp.
1362-1368, 2008.

2267

Land and resource rights

2268

Authoritative instruments

2269
2270
2271
2272
2273

146. Food and Agriculture Organization (FAO), Code of Conduct for Responsible Fishing, 1995.
147. Committee on World Food Security, Principles for the Responsible Investment in Agriculture
and Food Systems, 2014.
148. Food and Agriculture Organization (FAO), Voluntary Guidelines for Securing Sustainable
Small-Scale Fisheries in the Context of Food Security and Poverty Eradication, 2015.

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2274
2275
2276
2277
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293

149. Food and Agriculture Organization (FAO), Voluntary Guidelines on the Responsible
Governance of Tenure of Land, Fisheries and Forests in the Context of National Food
Security, 2012.
Other sources150. Committee on World Food Security, Defend the defenders – how to effectively protect those
who fight for the right to food?, 2018.
151. Food and Agriculture Organization (FAO), Right to Food and Access to Natural Resources,
2007.
152. Food and Agriculture Organization (FAO), Due diligence, tenure and agricultural investment:
A guide on the dual responsibilities of private sector lawyers in advising on the acquisition ofland and natural resources, 2019.
153. S. Oirere, Kenya fishers protest influx of bigger vessels caused by new port,
SeafoodSource, 2019
154. L. Foster, Fish are evolving to escape modern fishing techniques. This is what it means,
World Economic Forum, 2020.
155. Food and Agriculture Organization, Fishery Manager’s Guidebook – Management measuresand their application, Chapter 6: Use Rights and Responsible Fisheries: Limiting Access andHarvesting through Rights-based Management, FAO Fisheries Technical Paper. No. 424,
2002.
156. United Nations Human Settlement Programme, Secure Land Rights for All, 2006.

2294

Further resources

2295
2296

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2297
2298

157. Global Reporting Initiative, Land Tenure Rights: The need for greater transparency among
companies worldwide, 2016.

2299

Rights of indigenous peoples

2300

Authoritative instruments

2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2313
2314
2315
2316
2317
2318
2319
2320
2321
2322

158. Food and Agriculture Organization (FAO), Voluntary Guidelines for Securing Sustainable
Small-Scale Fisheries in the Context of Food Security and Poverty Eradication, 2015.
159. Food and Agriculture Organization (FAO), Voluntary Guidelines on the Responsible
Governance of Tenure of Land, Fisheries and Forests in the Context of National Food
Security, 2012.
160. Inter-American Commission on Human Rights, Indigenous Peoples, Afro-Descendent
Communities, and Natural Resources: Human Rights Protection in the Context of Extraction,
Exploitation, and Development Activities, 2015.
161. Office of The United Nations High Commissioner for Human Rights, Indigenous Peoples
and the United Nations Human Rights System, 2013.
Other sources162. Food and Agriculture Organization (FAO), FAO and traditional knowledge: the linkages with
Sustainability, food security and climate change impact, 2009.
163. Food and Agriculture Organization (FAO), FAO Policy on Indigenous and Tribal People,
2010.
164. Forest Peoples Programme, Agribusiness large-scale land acquisitions and human rights inSoutheast Asia, 2013.
165. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
166. Intergovernmental Panel on Climate Change (IPCC), Food security
167. Oxfam, Unearthed: Land, power and inequality in Latin America, 2016.
168. P. Macgillivray, Food and Agriculture Organization (FAO), Indigenous Peoples’ Tenure
Rights in Fisheries: A Canadian Case Study, 2019.

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2324
2325
2326
2327
2328

169. United Nations Department of Economic and Social Affairs Indigenous Peoples, Climatechange.
170. United Nations Educational, Scientific and Cultural Organization (UNESCO),
Intergovernmental Platform on Biodiversity and Ecosystem Services (IPBES), Knowing ourLands and Resources Indigenous and Local Knowledge of Biodiversity and Ecosystem
Services in Africa, 2015

2329

Further resources

2330
2331

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2332
2333

171. Forest People’s Programme, Norway’s International Climate and Forest Initiative, Groundtruthing to improve due diligence on human rights in deforestation-risk supply chains, 2020.

2334

Non-discrimination and equal opportunity

2335

Authoritative instruments

2336
2337
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2349
2350
2351
2352
2353
2354
2355
2356
2357
2358
2359
2360
2361

172. International Labour Organization (ILO) Convention 190 ‘Violence and Harassment’, 2019.
173. International Labour Organization (ILO), Convention 188 ‘Work in Fishing Convention’,2007.
174. International Labour Organization (ILO), Tripartite Meeting on Issues relating to Migrant
Fishers, Conclusions on the promotion of decent work for migrant fishers, 2017.
Other sources175. Food and Agriculture Organization (FAO), Closing the gender gap in agriculture, 2011.
176. Food and Agriculture Organization (FAO), Gender equality, infographic, accessed 4
February 2021.
177. Food and Agriculture Organization (FAO), Gender, accessed 4 February 2021.
178. Food and Agriculture Organization (FAO), Governing land for women and men, 2013.
179. Food and Agriculture Organization (FAO), Regulating labour and safety standards in the
agriculture, forestry and fisheries, 2018.
180. Food and Agriculture Organization (FAO), The state of world fisheries and aquaculture,2020.
181. Human Rights Council, Peasant Farmers and the Right to Food: a History of Discriminationand Exploitation, 2009.
182. Human Rights Council, Study on discrimination in the context of the right to food, 2011.
183. International Labour Organization (ILO), Assessment of international labour standards that
apply to rural employment, 2016.
184. International Labour Organization (ILO), Decent Work for Indigenous and Tribal Peoples in
the Rural Economy, 2019.
185. International Labour Organization (ILO), Labour situation of indigenous women in Peru – A
study, 2016.
186. International Labour Organization (ILO), Spotlight on sexual violence and harassment incommercial agriculture: Lower and middle income countries, 2018.

2362

Forced labor

2363

Authoritative instruments

2364
2365
2366
2367
2368
2369

187. International Labour Organization (ILO), Work in Fishing Convention (Convention No. 188),
2007.
Other sources
188. Amnesty International. The Great Palm Oil Scandal. 2016.
189. European Commission. Questions and Answers - Illegal, Unreported and Unregulated (IUU)
fishing in general and in Thailand. European Commission - Fact Sheet. 2019.

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2377
2378
2379
2380
2381
2382
2383
2384
2385
2386
2387
2388
2389
2390

190. Global Slavery Index. 2018 Findings, Importing Risk / Cocoa. 2018.
191. Global Slavery Index. 2018 Findings, Importing Risk / Fishing. 2018.
192. Human Rights Watch. Hidden Chains: Rights Abuses and Forced Labor in Thailand’s
Fishing Industry. 2018.
193. International Labour Organization (ILO), Decent work for migrant fishers, 2017.
194. International Labour Organization (ILO). Fighting Forced Labour: The Example of Brazil.
2009.
195. International Labour Organization (ILO). Forced Labour Convention, 1930 (No. 29) Paraguay (Ratification: 1967). Individual Case (CAS) - Discussion: 2017, Publication: 106th
ILC session (2017). 2017.
196. International Labour Organization (ILO). Forced Labour of Adults and Children in Agriculture
Sector of Nepal. 2013.
197. International Labour Organization (ILO). Global Estimates of Modern Slavery. 2017.
198. International Labour Organization (ILO). Unleashing Rural Development through Productive
Employment and Decent Work: Building on 40 Years of ILO Work in Rural Areas Overview.
2011.
199. International Trade Unions Confederation. Slavery-like Working Conditions and Deadly
Pesticides on Brazilian Coffee Plantations. 2016.
200. U.S. Department of Labor. A 2020 List of Goods Produced by Child Labor or Forced Labor.
2020.
201. Verité. Forced Labor Commodity Atlas. 2019.

2391

Further resources

2392
2393

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2394
2395

202. U.S. Department of Labor, A List of Goods Produced by Child Labor or Forced Labor,
updated anually.

2396

Child labor

2397

Authoritative instruments

2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408
2409
2410
2411
2412
2413
2414
2415
2416
2417
2418
2419
2420

203. Food and Agriculture Organization (FAO), International Labour Organization (ILO),
Guidance on Addressing Child Labour in Fisheries and Aquaculture, 2013.
Other sources
204. Food and Agriculture Organization (FAO). Eliminating Child Labour in Fisheries andAquaculture – Promoting Decent Work and Sustainable Fish Value Chains. 2018.
205. Food and Agriculture Organization (FAO). Hazardous Child Labour: FAO’s Contribution toProtecting Children from Pesticide Exposure. 2015.
206. International Labour Organization (ILO), Children in hazardous work, 2011.
207. International Labour Organization (ILO), Education and child labour in agriculture, accessed
4 February 2021.
208. International Labour Organization (ILO), Global Estimates of Child Labour. 2017.
209. International Labour Organization (ILO). Child Labour in the Primary Production of
Sugarcane. 2017.
210. International Labour Organization (ILO). Forced Labour and Trafficking in Fisheries Caught
at Sea. 2013.
211. International Labour Organization (ILO). Hazardous Child Labour. 2013.
212. International Union of Food, Agricultural, Hotel, Restaurant, Catering Tobacco and Allied
Workers’ Associations. Child Labour and the Harvesting of Hazelnuts in Turkey Report of aFact Finding Mission to Turkey. 2011.
213. Food and Agriculture Organization (FAO). Children’s Work in the Livestock Sector: Herding
and Beyond. 2013.
214. United Nations International Children’s Fund. Understanding the Impacts of Pesticides onChildren. 2018.

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2422

215. U.S. Department of Labor, A 2018 List of Goods Produced by Child Labor or Forced Labor,
2018.

2423

Further resources

2424
2425

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2426
2427
2428
2429
2430
2431
2432
2433
2434
2435

216. International Labour Organization (ILO), the Food and Agricultural Organization (FAO), theInternational Fund for Agricultural Development (IFAD), the International Food Policy
Research Institute (IFPRI/CGIAR), and the International Union of Food, Agricultural, Hotel,
Restaurant, Catering, Tobacco and Allied Workers’ Associations (IUF), International
Partnership for Cooperation on Child Labour in Agriculture, , accessed 4 February 2021.
217. International Labour Organization (ILO), International Organization of Employers. Child
Labour Guidance Tool for Business: How to Do Business with Respect for Children’s Right
to Be Free from Child Labour. 2015.
218. U.S. Department of Labor, A List of Goods Produced by Child Labor or Forced Labor,
updated anually.

2436

Freedom of association and collective bargaining

2437

Authoritative instruments

2438
2439
2440
2441
2442
2443
2444
2445
2446
2447
2448
2449
2450
2451
2452
2453
2454
2455
2456
2457
2458
2459
2460
2461
2462

219. International Labour Organization (ILO) Convention 11 ‘Right of Association (Agriculture)
Convention’, 1921.
220. International Labour Organization (ILO) Convention 141, ‘Rural Workers' Organizations
Convention’, 1975.
221. International Labour Organization (ILO) Recommendation 192 ‘Safety and Health inAgriculture Recommendation’, 2001.
222. International Labour Organization (ILO) Recommendation 198 ‘Employment Relationship
Recommendation’, 2006.
223. International Labour Organization (ILO) Recommendation 204 ‘Transition from the Informal
to the Formal Economy Recommendation’, 2015.
Other sources
224. Examples include palm oil and banana plantations. Food and Agriculture Organization(FAO), Diagnosis on the labour rights situation in the global banana industry: Paper on
Freedom of Association and Collective Bargaining, 2012.
225. Food and Agriculture Organization (FAO)s, Assessment of international labour standards
that apply to rural employment - An overview for the work of FAO relating to labour
protection in agriculture, forestry and fisheries, p. 8, 2016.
226. Global Deal for Decent Work and Inclusive Growth, Social Dialogue for the Transition fromthe Informal to the Formal Economy, 2020.
227. International Labour Organization (ILO), Gaps in Coverage and Barriers to Ratification and
Implementation of International Labour Standards.
228. International Labour Organization (ILO), Giving voice to rural workers, p.73, 2015.
229. International Trade Union Confederation, Global Rights Index, 2017.
230. International Transport Workers’ Federation (ITF), Submission of the International Transport
Workers’ Federation to the UPR Session for Lao People’s Democratic Republic, 2019.

2463

Occupational health and safety

2464

Authoritative instruments

2465
2466
2467
2468

231. International Labour Organization (ILO) Convention 184 ‘Safety and Health in Agriculture
Convention’, 2001.
232. International Labour Organization (ILO) Recommendation 192 ‘Safety and Health inAgriculture Recommendation’, 2001.

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2471
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2473
2474
2475
2476
2477
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2479
2480
2481
2482
2483
2484
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
2498
2499
2500
2501
2502
2503
2504
2505
2506
2507

233. International Labour Organization (ILO), Code of practice on Safety and health in agriculture,2010.
234. International Labour Organization (ILO), Maritime Labour Convention, 2006.
235. International Labour Organization (ILO), Work in Fishing Convention (Convention No. 188),2007.
236. International Maritime Organization (IMO), Cape Town Agreement (not yet in force), 2012.
237. International Maritime Organization (IMO), Code of Safety for Fishermen and Fishing Vessels,
2005.
238. International Maritime Organization (IMO), Implementation Guidelines on Part B of the Code,the Voluntary Guidelines and the Safety Recommendations (Implementation Guidelines).
239. International Maritime Organization (IMO), Revised Voluntary Guidelines for the design,
construction and equipment of small fishing vessels, 2005.
240. International Maritime Organization (IMO), Safety recommendations for decked fishingvessels of less than 12 metres in length and undecked fishing vessels.
241. International Maritime Organization (IMO), STCW-F Convention on training of fishers.
Other sources
242. Centers for Disease Control and Prevention, Workplace Safety & Health Topics –Commercial Fishing Safety, accessed 4 February 2021.
243. Food and Agriculture Organization (FAO), Insurance and safety at sea, accessed 4
February 2021.
244. Food and Agriculture Organization (FAO), International Labour Organization (ILO), Safety
and health, accessed 4 February 2021.
245. Food and Agriculture Organization (FAO), Safety at sea for small-scale fishermen, 2019.
246. Food and Agriculture Organization (FAO), Safety for Fishermen, accessed 4 February 2021.
247. Food and Agriculture Organization (FAO), The State of World Fisheries and Aquaculture
2020, 2020.
248. International Labour Organization (ILO), Food and Agriculture Organization (FAO),
International Union of Food, Agricultural, Hotel, Restaurant, Catering, Tobacco and Allied
Workers’ Associations, Agricultural Workers and Their Contribution to Sustainable
Agriculture and Rural Development, 2007.
249. International Labour Organization (ILO), Safety and health training manual for thecommercial fishing industry in Thailand, 2014.
250. International Labour Organization (ILO), Maritime sector to address abandonment ofseafarers and shipowners’ liability, accessed 4 February 2021.
251. International Labour Organization (ILO), Safety and health in agriculture, 2011.
252. Food and Agriculture Organization (FAO), Safety for Fishermen, accessed 4 February 2021.
253. International Maritime Organization, Enhancing fishing vessel safety to save lives, accessed
4 February 2021.
254. International Maritime Organization, Seafarer abandonment, accessed 4 February 2021.
255. International Transport Workers’ Federation, Abandonment, accessed 4 February 2021.
256. United Nations Water, Human Rights to Water and Sanitation, accessed 4 February 2021.

2508

Further resources

2509
2510

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2511

257. International Labour Organization (ILO), International Labour Standards on Fishers.

2512

Employment practices

2513

Authoritative instruments

2514
2515
2516

258. Interfaith Center on Corporate Responsibility, Best Practice Guidance on EthicalRecruitment of Migrant Workers, 2017.
259. International Labour Organization (ILO) Convention 110, ‘Plantations Convention’, 1958.

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2518
2519
2520
2521
2522
2523
2524
2525
2526
2527
2528
2529
2530
2531
2532
2533
2534
2535
2536
2537
2538
2539
2540
2541
2542
2543
2544
2545
2546
2547
2548
2549
2550
2551
2552
2553
2554
2555
2556
2557
2558
2559
2560
2561
2562
2563

260. International Labour Organization (ILO) Convention 141, ‘Migrant Workers
Recommendation’, 1975.
261. International Labour Organization (ILO) Convention 143, ‘Migrant Workers (Supplementary
Provisions)’, 1975.
262. International Labour Organization (ILO) Convention 181, ‘Private Employment Agencies
Convention’, 1997.
263. International Labour Organization (ILO) Convention 188, ‘Work in Fishing Convention’(Convention No. 188), 2007.
264. International Labour Organization (ILO) Convention 97, ‘Migration for Employment
Convention’, 1949.
265. International Labour Organization (ILO) Recommendation 110, ‘Plantations
Recommendation’, 1958.
266. International Labour Organization (ILO) Recommendation 198 ‘Employment Relationship
Recommendation’, 2006.
267. International Labour Organization (ILO) Recommendation 204, ‘Transition from the Informal
to the Formal Economy Recommendation’, 2015.
268. International Labour Organization (ILO) Recommendation 86, ‘Migration for Employment
Recommendation’, 1949.
269. International Labour Organization, General principles and operational guidelines for fairrecruitment, 2019.
270. United Nations (UN) Convention, ‘International Convention on the Protection of the Rights of
All Migrant Workers and Members of Their Families’, 1990.
Other sources271. European Platform Undeclared Work, Tackling undeclared work in the agricultural sector: alearning resource from the Agricultural Seminar, 2019.
272. International Labour Organization (ILO) Declaration on Fundamental Principles and Rights
at Work, 1998.
273. International Labour Organization (ILO), Employment practices and working conditions inThailand’s fishing sector, 2015.
274. International Labour Organization (ILO), Food and Agriculture Organization (FAO),
International Union of Food, Agricultural, Hotel, Restaurant, Catering, Tobacco and Allied
Workers' Associations, Agricultural Workers and Their Contribution to Sustainable
Agriculture and Rural Development, 2007.
275. International Labour Organization (ILO), Food and Agriculture Organization (FAO),
International Union of Food, Agricultural, Hotel, Restaurant, Catering, Tobacco and Allied
Workers' Associations, Agricultural Workers and Their Contribution to Sustainable
Agriculture and Rural Development, 2007.
276. International Labour Organization (ILO), Seafarers and their families now ensured ofprotection in cases of abandonment, death, and long-term disability, 2017.
277. International Maritime Organization (IMO) and International Labour Organization (ILO),
Joining forces to shape the fishery sector of tomorrow, 2020.
278. International Maritime Organization, Enhancing fishing vessel safety to save lives, accessed
4 February 2021.
279. International Organization for Migration (IOM), International Organisation of Employers,
International Recruitment Integrity System, 2017.
280. Organization for Economic Cooperation and Development (OECD), Tackling Vulnerability in
the Informal Economy - Most workers in the world still go without social protection, 2019.

2564

Further resources

2565
2566

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2567
2568
2569

281. International Labour Organization (ILO) Fair Recruitment Initiative and the International
Organization for Migration (IOM) International Recruitment Integrity System (IRIS), The IRIS
Standard.

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2570
2571

282. International Organization for Migration (IOM), Ethical Recruitment and Supply Chain
Management, accessed 4 February 2021.

2572

Living income

2573

Authoritative instruments

2574
2575
2576
2577
2578
2579
2580
2581
2582
2583
2584
2585
2586
2587
2588
2589
2590

283. Food and Agriculture Organization (FAO), Regulating labour and safety standards in the
agriculture, forestry and fisheries sectors, 2018.
284. International Labour Organization (ILO) Convention 99, ‘Minimum Wage Fixing Machinery(Agriculture) Convention’, 1951.
285. Roundtable on Sustainable Palm Oil (RSPO), RSPO Guidance Implementing a Decent
Living Wage, 2019.
286. United Nations (UN), The Universal Declaration of Human Rights, 1948.
Other sources
287. Fairtrade, Living income, accessed 4 February 2021.
288. Global Living Wage Coalition, accessed 4 February 2021
289. World Bank, Poverty and Shared Prosperity 2016, 2016.
290. International Labour Organization (ILO), Chapter 1: What is a minimum wage, 1.6 Payment
in kind, accessed 4 February 2021.
291. International Labour Organization (ILO), Global Wage Report 2020-21, Wages andMinimum Wages, 2020.
292. Office of the United Nations High Commissioner for Human Rights, Statement by Ms. Hilal
Elver, United Nations Special Rapporteur on the right to food, 2020.

2591

Further resources

2592
2593

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2594
2595

293. International Labour Organization (ILO), International Labour Standards on Fishers,
accessed 4 February 2021.

2596

Economic inclusion

2597

Authoritative instruments

2598
2599
2600
2601
2602
2603
2604
2605
2606
2607
2608
2609
2610
2611
2612
2613

294. Food and Agriculture Organization (FAO), Guiding Principles for Responsible Contract
Farming Operations, 2012.
295. United Nations (UN) Declaration, ‘Declaration on the Rights of Peasants and Other People’,2018.
Other sources296. European Commission, Small-scale fisheries, accessed 4 February 2021.
297. Food and Agriculture Organization (FAO), Agribusiness Public-Private Partnerships:
Country Case Studies – Africa | Rural Finance and Investment Learning Centre, 2013.
298. Food and Agriculture Organization (FAO), Family Farming Knowledge Platform, accessed 4
February 2021.
299. J. Fanzo, ‘From big to small: the significance of smallholder farms in the global food system’,
The Lancet Planetary Health, vol. 1(1), pp. E15-E16, 2017.
300. M. de Koning and B. de Steenhuijsen Piters, Bulletin 390 Development Policy & Practice,
Farmers as Shareholders: A close look at recent experience, 2009.
301. World Bank, Poverty and Shared Prosperity 2016, 2016.
302. World Bank, World Development Report 2008: Agriculture for Development, 2008.

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2614

Supply chain traceability

2615

Other sources

2616
2617
2618
2619
2620
2621
2622
2623
2624
2625
2626
2627
2628
2629
2630
2631
2632
2633
2634
2635
2636

303. Aquaculture Stewardship Council, Feeding farmed fish responsibly, accessed 4 February
2021.
304. British Standards Institution, PAS 1550:2017 Exercising due diligence in establishing thelegal origin of seafood products and marine ingredients. Importing and processing. Code ofpractice, 2017.
305. British Retail Consortium (BRC), Environmental Justice Foundation (EJF) and WWF-UK, An
Advisory Note for the UK Supply Chain on how to avoid Illegal, Unreported and Unregulated(IUU) fishery products, 2015.
306. Ceres, Traceability is a must for companies with zero-deforestation pledges, 2018.
307. Food and Agriculture Organization (FAO), Illegal, Unreported and Unregulated (IUU) fishing,accessed 4 February 2021.
308. Global Fishing Watch, IUU – Illegal, Unreported, Unregulated Fishing, 2016.
309. IDH – The Sustainable Trade Initiative, A Fact-Based Exploration of the Living and Pricing
Strategies that Close the Gap, 2020.
310. International Trade Centre, Traceability in food and agricultural products, 2015.
311. World Economic Forum, Innovation with a Purpose: Improving Traceability in Food Value
Chains through Technology Innovations, 2019.
312. World Health Organization (WHO), Food and Agriculture Organization (FAO), FAO/WHO
guide for developing and improving national food recall systems, 2012.
313. World Wildlife Fund for Nature (WWF), Soy, accessed 4 February 2021.
314. WWF, Unregulated Fishing of the High Seas of the Indian Ocean, 2020.

2637

Further resources

2638
2639

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:

2640
2641
2642
2643
2644
2645
2646
2647

315. Accountability Framework Initiative, Operational Guidance on Monitoring and Verification,
2019.
316. Food and Agriculture Organization (FAO), Good practice guidelines on national seafood
traceability systems, 2018.
317. Food and Agriculture Organization (FAO), Traceability: A management tool for enterprises
and governments, 2016.
318. United Nations Global Compact, BSR, A Guide to Traceability: A Practical Approach toAdvance Sustainability in Global Supply Chains, 2014.

2648

Public policy and lobbying

2649

Other sources

2650
2651
2652
2653
2654
2655
2656
2657
2658
2659
2660
2661
2662

319. Corporate Europe Observatory, Fishing for influence: Press passes give lobbyists EU
Council building access during fishing quota talks, 2017.
320. Corporate Europe Observatory, Monsanto lobbying: an attack on us, our planet anddemocracy, 2016.
321. D. C. Boyer and H. J. Boyer, Discussion Paper 9 Sustainable Utilisation of Fish Stocks: Is
This Achievable? A Case Study orom Namibia, 2005.
322. European Commission, Assessment of the Agriculture and Rural Development Sectors in
the Eastern Partnership countries, 2012.
323. European Trade Union Institute for Research, The world of EU lobbying in Brussels, 2018.
324. Food and Agriculture Organization (FAO), Livestock’s long shadow: environmental issues
and options, 2006.
325. Greenpeace, How lobbyists for Monsanto led a ‘grassroots farmers’ movement against an
EU glyphosate ban, 2018.

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2664
2665

326. High Level Panel of Experts on Food Security and Nutrition of the Committee on World Food
Security, Agroecological and Other Innovative Approaches for Sustainable Agriculture andFood Systems that Enhance Food Security and Nutrition, 2019.

2666

Anti-competitive behavior

2667

Other sources

2668
2669
2670
2671
2672
2673
2674
2675
2676
2677
2678
2679

327. European Commission, Case AT.39633 – Shrimps, Cartel Procedure Council Regulation(EC) 1/2003, 2013.
328. European Commission, Study on the environmental impact of palm oil consumption and on
existing sustainability standards, 2018.
329. Food and Agriculture Organization (FAO), The State of Agricultural Commodity Markets
2015-16: Competition and food security, 2016.
330. Organisation for Economic Co-operation and Development, Competition and Regulation in
Agriculture: Monopsony Buying and Joint Selling, 2004.
331. United Nations Conference on Trade and Development, Cocoa Study: Industry Structures
and Competition, 2008.
332. United Nations Conference on Trade and Development, The effects of anti-competitive
business practices on developing countries and their development prospects, 2008.

2680

Anti-corruption

2681

Other sources

2682
2683
2684
2685
2686
2687
2688
2689
2690
2691

333. Environmental Investigation Agency, Permitting Crime: How palm oil expansions drives
illegal logging in Indonesia, 2014.
334. Food and Agriculture Organization (FAO) and Transparency International, Corruption in theLand Sector, 2011.
335. IDH – The Sustainable Trade Initiative, A recipe for success? Three measures protecting
the Cavally forest in West Africa from illegal cocoa farming activities, 2020.
336. International Union for Conservation of Nature, Corruption in fisheries: from bad to worse,
2008.
337. N. Ridler and N. Hishamunda, Promotion of sustainable commercial aquaculture in subSaharan Africa, volume 1, 2001.

2692

Further resources

2693
2694
2695
2696
2697

The following resources may help organizations in the agriculture, aquaculture, and fishing sectors
report on this topic:
338. United Nations Office on Drugs and Crime, Rotten Fish: A guide on addressing corruption in
the fisheries sector, 2019.

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