ACOP DIGEST & NARRATIVE 2017 A C O P Annual Communications Of Progress DIGEST & NARRATIVE 2017 NOTE ON DATA SETS

RSPO Members data Data period: Jan - Dec 2016 Source: RSPO members’ ACOP reports

CSPO Supply & Sales data Data period: Jan - Dec 2016 Source: RSPO

Production & Market data Data period: Jan - Dec 2016 Source: RSPO (audits) DISCLAIMER EDITED BY:

This material and accompanying data is based on submissions from RSPO Communications Division, members which has not been independently verified and is provided by the RSPO RSPO Secretariat and authors without warranty of any kind, either expressed or implied. By making use of this material you do so at your own risk and you accept that the author DESIGN: shall not be liable for any claims, liabilities, losses, damages, costs or expenses of any kind arising. Catalyze Sustainability Communications As not all members submit ACOP reports, the analysis unfortunately cannot claim to be fully representative of the total membership. Although the analysis of ACOP data gives us an interesting insight, especially when comparing historical data, we must be careful in drawing conclusions based on these findings.

Note that reported totals can vary slightly in the report because of different time series data.

Table of Contents

1. Executive Statement ...... 2

2. Summary of Submissions...... 4

3. Suspended and Terminated Members ...... 24

4. Members’ Use of Supply Chain Models ...... 26

5. Spotlight on Europe: Supply Chain Models ...... 52

6. Use of Book & Claim ...... 68

7. Total Market Uptake ...... 72

8. Regional Market Uptake ...... 74

9. Grower Markets...... 76

10. Demand Markets...... 82

11. Time-Bound Plans...... 92

12. Membership Development...... 96

13. Strategic Outlook...... 98

LIST OF ACRONYMS AND ABBREVIATIONS

ACOP...... Annual Communications of Progress B&C...... Book & Claim CGM...... Consumer Goods Manufacturers CSPK...... Certified Sustainable Palm Kernel CSPO...... Certified Sustainable Palm Oil FFB...... Fresh Fruit Bunches GIN...... Growth Interpretation Narrative Ha...... Hectares ISCC...... International Standard for Carbon Certification MT...... metric tonnes NGO...... Non-Government Organisation P&C...... Principles and Criteria PKE...... Palm Kernel Expeller PKO...... Palm Kernel Oil PO...... Palm Oil RSPO...... Roundtable on Sustainable Palm Oil

ACOP Digest & Narrative 2017 Table of Contents 1 1. Executive Statement

a part of a commitment and to track the progress towards As 100% RSPO certified sustainable palm oil (CSPO), Ordinary and Affiliate RSPO members are required to submit an Annual Communications of Progress (ACOP) report, each year. While we have seen a steady progression of sustainability within the oil palm industry for more than a decade now, it’s encouraging to see further growth and development, year on year from our members, through ACOP and other reporting assessments.

In the last few months, RSPO has made advancements with IT systems, such as the transition of our online trade database ‘eTrace’, which was replaced by PalmTrace in January, 2017. This brought a number of new features, including the trade of RSPO-certified volumes across all four supply chain models (Identity Preserved, Segregated, Mass Balance, Book and Claim). The launch of PalmTrace also coincided with RSPO discontinuing its endorsement of GreenPalm in December 2016. The Book and Claim supply chain model is now supported by the trade of RSPO Credits through PalmTrace.

Based on the numbers from PalmTrace and ACOP, certified land area and production has continued to grow over the past 12 months, including an increased production of CSPO from smallholders. In 2016, the total certified area increased to 3.25 million hectares (ha), while certified 2016 production capacity grew to 11.76 million metric tonnes (MT). RSPO membership numbers also grew by 42% to 3,517, plus we had a record number of 1,565 ACOP reports submitted this year.

Through our findings, we are also pleased to report that market uptake of CSPO is continuing to rise across all regions and most notably, China, USA, India have increased their uptake by 4.3%. Furthermore, as we observed the adjustments to member’s Time-Bound Plans, we’re seeing great strides towards the 2020 target of 100% CSPO.

Well done to those RSPO members for your efforts in submitting the 2016 ACOP and for your commitments thus far. As we continue to strive for 100% CSPO over the next three years, we must maintain a sense of 3.25 million ha shared responsibility, transparency, collaboration, and adaptability, in total order to achieve the target. I look forward to working with all of you to certified area see this vision become a reality.

Datuk Darrel Webber Secretary General RSPO

11.76 million MT certified production capacity 2 Executive Statement ACOP Digest & Narrative 2017 ABOUT THE RSPO PRINCIPLES & CRITERIA:

The RSPO Principles and Criteria (RSPO P&C) engagement between groups of stakeholders have defined a standard for sustainable palm with different priorities and perspectives, which oil production that has become widely accepted is essential if the existing barriers to more by a diverse range of stakeholders. The standard responsible practice are to be overcomed. The has undoubtedly generated momentum for the RSPO P&C are reviewed every five years. The implementation of more responsible practices next review and approval is scheduled to take within the palm oil industry. Most importantly, place by November 2018. the RSPO provides a forum for constructive

8 PRINCIPLES FOR GROWERS TO BE RSPO CERTIFIED

Commitment to Environmental responsibility 1 transparency 5 and conservation of natural resources and biodiversity

Compliance with Responsible consideration 2 applicable laws and 6 of employees, and of individuals regulations and communities affected by growers and mills

Commitment to long- 3 term economic and Responsible development financial viability 7 of new plantings

Use of appropriate best Commitment to continuous 4 practices by growers 8 improvement in key areas of and millers activity

ACOP Digest & Narrative 2017 Executive Statement 3 2. Summary of Submissions

OVERALL STATUS OF SUBMISSIONS BY CATEGORY

Growers Processors Consumer Goods Retailers Banks & & Traders Manufacturers Investors

RESPONSE RATE 74% 64% 65% 78% 86%

TOTAL MEMBERSHIP 174 532 747 66 14

REQUIRED & VOLUNTARY SUBMISSIONS 149 420 624 62 14

NON SUBMITTERS 36 154 181 13 2

REQUIRED TO SUBMIT 143 398 578 58 14

TOTAL SUBMITTERS 112 280 421 49 12 (INCLUDING VOLUNTARY)

VOLUNTARY SUBMITTERS 6 22 46 4 0

SUBMITTERS (REQUIRED) 106 256 375 45 12

TOTAL MEMBERSHIP TOTAL REQUIRED SUBMITTERS

43.67% 1,316 of the active MEMBERS 40% membership REQUIRED TO 916 (3,517 organisations) 3,517 SUBMIT ACOP 2,477 879 40.64% 42% SUBMITTERS 625 (REQUIRED) 432 48.45% NON-SUBMITTERS 291

2015 2016 2015 2016

The number of members required to report in 2016 increased by a substantial Total membership, as a whole, has grown by 43.67% (1,316 compared to 916 in 2015). This represents just over a third (43.67%) 42% in 2016, from 2,477 in 2015. of the active membership of 3,517 organisations.

4 Summary of Submissions ACOP Digest & Narrative 2017 2.1

Environmental Social NGOs AFFILIATES ASSOCIATES NGOs TOTAL

82% 83% 60% n/a 67%

39 12 98 1,835 3,517

34 12 83 197 1,595

3 2 41 0 432

33 12 80 0 1,316

28 10 51 197 1,160

1 0 3 197 279

27 10 48 0 879

INCREASE IN SUBMITTERS DECREASE IN NON-SUBMITTERS

There were 1,595 total ACOP 432 (33%) failed to report in 2016. This is Submissions, up from 1,044 in 2015. proportionally similar to last year, when 291 (32%) In total, 879 (67%) of those required members who were required to report failed to submit their ACOP did so and to do so in 2015. This has fallen from 41% (348 a further 279 members reported members) in 2014. voluntarily, bringing the total number of submission this year to 1148. 41%

1,595 32% 33% 52.78% 348 1,044 291 432

2015 2016 2014 2015 2016

ACOP Digest & Narrative 2017 Summary of Submissions 5 INCREASE IN REQUIRED SUBMITTERS WHO SUBMITTED

The percentage of required submitters who submitted 2015 2016 (relative to 2015) has stayed the same at 68% in 2016 and 2015.

The largest absolute increase in number of submitters was in the Associates category (relative to 2015); 68% 68% followed by Consumer Goods Manufacturers (CGM) with 266 submitting members in 2015 and 421 in 2016, or a rise of 63%. 2.2

PERCENTAGE OF MEMBERS REQUIRED TO SUBMIT THAT HAVE SUBMITTED ACOP - BY SECTOR

14% 18% 17% 26% 36% 35% 22% 33%

74% 64% 65% 78% 86% 82% 83% 67%

TOTAL PROCESSORS CONSUMER GOODS BANKS & ENVIRONMENTAL GROWERS RETAILERS SOCIAL NGOS & TRADERS MANUFACTURERS INVESTORS NGOS

Submited Not Submited

The above chart (2.2) compares constituencies and their records of submitting ACOP reports, calculating 2015 / 2016 2.3 the number of members who submitted reports as a percentage of all those required to submit. This calculation Most loyal indicates that for 2016/2015, Banks & Investors were submitters the most loyal submitters, scoring 86%, and Social and 86% Banks & Environmental NGO’s scored 83% and 82% respectively. On Investors average 67% of members submitted reports. Processors & Traders performed the worst, with 64% submitting.

(2.3) The largest absolute decrease in number of non- submissions relative to 2015 was the Banks and Investors, who submitted 100% in 2015 and 86% in 2016. Highest decrease in submitters 14% Banks & Investors

6 Summary of Submissions ACOP Digest & Narrative 2017 2.4

PALM OIL GROWERS - SUBMITTERS AND NON-SUBMITTERS BY COUNTRY

SUBMITTERS NON - SUBMITTERS

• KUD Tani Subur • Asosiasi Petani Sawit Swadaya Amanah INDONESIA • Noble Plantations Pte Ltd • Forum Petani Swadaya Merlung Renah Mendaluh • PT Agrowiratama (FPS-MRM) • PT Austindo Nusantara Jaya Agri • Gapoktan Tanjung Sehati • PT Bakrie Sumatera Plantations TBK • Koperasi Tani Maju • PT Berkat Sawit Sejati • KUD Bungo Tanjung • PT Bukit Barisan Indah Prima • Perhimpunan Petani Swadaya “Sapta Tunggal • PT Cipta Usaha Sejati Mandiri” • PT DHARMA SATYA NUSANTARA • PT Hilton Duta Lestari • PT FIRST LAMANDAU TIMBER INTERNATIONAL • PT MUSI WAHANA NABATI • PT Harisa Agro Lestari • PT Sanggam Harapan Sejahtera • PT Inti Indosawit Subur • PT. Palm Lampung Persada • PT Ivo Mas Tunggal • PT. PARNA AGROMAS • PT Mentari Pratama • PT Musim Mas • PT Perkebunan Nusantara III Total: 11 • PT Perkebunan Nusantara IV (PERSERO) • PT PP London Sumatra Indonesia Tbk • PT Rimba Mujur Mahkota • PT Salim Ivomas Pratama Tbk • PT Sampoerna Agro Tbk • PT Sawit Sumbermas Sarana • PT Siringo Ringo • PT Smart Tbk • PT Swakarsa Sinarsentosa • PT Tri Bakti Sarimas • PT Triputra Agro Persada • PT Tunas Baru Lampung Tbk • PT. Barumun Agro Sentosa • PT. Brahma Binabakti • PT. DENDYMARKER INDAHLESTARI • PT. Eagle High Plantations Tbk • PT. Gawi Bahandep Sawit Mekar • PT. GAWI MAKMUR KALIMANTAN • PT. Sawindo Kencana • PT. Unggul Lestari • Socfin Group (PT Socfindo and Socfinco SA) Total: 37

SUBMITTERS NON - SUBMITTERS

• Alpha Capital Limited • Estet Pekebun Kecil Sdn Bhd (ESPEK) MALAYSIA • BENTA WAWASAN SDN BHD • Keresa Plantations Sdn Bhd • Boustead Plantations Berhad • Kwantas Corporation Berhad • FELDA • FELDA GLOBAL VENTURES HOLDINGS BERHAD • Genting Plantations Berhad Total: 3 • Hap Seng Plantations Holdings Bhd • Innoprise Plantations Berhad • Johor Corporation • KRETAM HOLDINGS BERHAD • Kuala Lumpur Kepong Berhad • Kulim (Malaysia) Berhad • Lam Soon Plantations Sdn Bhd • Mados’s Holdings Sdn Bhd • N.Y.Hiew (Holdings) Sdn Bhd • PPB Oil Palms Berhad • SAWIT KINABALU SDN. BHD. • Sime Darby Plantation Sdn Bhd • TDM Plantation Sdn Bhd • TECK GUAN HOLDINGS SDN. BHD. • Tian Siang Holdings Sdn Bhd • TSH Resources Berhad • United Plantations Bhd • Wild Asia Sdn. Bhd. (Wild Asia Group Scheme) Total: 24

ACOP Digest & Narrative 2017 Summary of Submissions 7 SUBMITTERS NON - SUBMITTERS

• SIAT SA • Adum Trebuom Oil Palm Growers Association • SIPEF Group • Agrofinanz GmbH REST OF • Agropalma Group • Agroindustrial Palma Real S.A. de C.V. THE WORLD • Mong Reththy Investment Cambodia Oil Palm Co., • ANCUPA Ltd (MRICOP) • Aseda Oil Palm Farmers’ Association • Aceites Manuelita S.A. • Ashanti Mampong Oil Palm Growers Association • ACEITES S.A. • Assin Juaso Oil Palm Growers Association • Daabon Group • Extractora Palmariguaní S.A • Extractora del Sur de Casanare S.A.S. • Industrial Aceitera de la RAAS S.A. • Extractora El Roble S.A.S • Kalyan AgroVet Investments Limited • Extractora Frupalma S.A. • Kusi Oil Palm Farmers Association • FEDEPALMA - National Federation of Oil Palm • Lumnam Kadae Pattana Oil Palm Community Growers of Colombia Enterprise Group • Hacienda La Cabaña S.A. • Nkwantanang Oil Palm Growers Association • PALMACEITE S.A. • Nyame Bekyere Oil Palm Growers Association • Palmas del Cesar S.A. • OLEOSUR SAPI DE CV • Poligrow Colombia Ltda • Santa Rosa S.A • Compañia Industrial Aceitera Coto Cincuenta y • Sichon Palm Yangyuen Community Enterprise Group Cuatro S.A • Sustainable Krabi Oil-Palm farmers Cooperative • SIPEF-CI Federation • DekelOil • Tapi-Ipun Sustainable Oil Palm community Enterprise • SOTRADER (Societe Gabonaise De Transformation Group Agricol) • Tarkwa Area Oil Palm Growers Association • NORPALM GHANA LIMITED • The Sustainable Oil Palm Smallholders Production • TWIFO OIL PALM PLANTATIONS LIMITED (Univanich-Plaipraya) Community Enterprise Group • Volta Red Limited • Trang sustainable palm oil grower community • Agroaceite, S.A. enterprise network • Agrocaribe • Industrias de Jabones y Detergentes Las Palmas, S. A. • Nacional Agro Industrial, S. A. Total: 22 • NaturAceites S. A. • Palmas del Ixcan • Cooperativa de Produccion Agropecuaria de Campesinos Salama Limitada • Grupo Jaremar • HONDUPALMA • Industrias Aceiteras del Caribe de Honduras (HONDUCARIBE-ECARA) • Golden Veroleum (Liberia) Inc. (GVL) • Savonnerie Tropicale S.A • Natural Habitats Group • Goldtree (S.L.) Ltd • BUMITAMA AGRI LTD • Global Palm Resources Holdings Ltd. • Golden Agri-Resources Ltd • Goodhope Asia Holdings Ltd. • Olam International Limited • Community Enterprise Group - Suratthani • Community enterprise growers palm oil and palm oil sustainability. Sikao - Wangwiset • Saikueng Bansawan Community Enterprise • Srijaroen Sustainable Oil Palm Production Community Enterprise Group • United Palm Oil Industry Public Company Limited (UPOIC) • Univanich Palm Oil Public Company Limited • UPOIC Nuakhlong-Khaopanom • Equatorial Biofuels plc/Equatorial Palm Oil PLC • M.P. Evans Group PLC • R.E.A. Holdings Plc Total: 51

SUBMITTERS NON - SUBMITTERS Grand Total: 112 Grand Total: 36

8 Summary of Submissions ACOP Digest & Narrative 2017 2.5

SUBMITTERS & NON-SUBMITTERS BY CATEGORY

SUBMITTERS NON - SUBMITTERS

• Aceites Manuelita S.A. • Adum Trebuom Oil Palm Growers Association • ACEITES S.A. • Agrofinanz GmbH Palm Oil • Agroaceite, S.A. • Agroindustrial Palma Real S.A. de C.V. • Agrocaribe • ANCUPA Growers • Agropalma Group • Aseda Oil Palm Farmers’ Association • Alpha Capital Limited • Ashanti Mampong Oil Palm Growers Association • BENTA WAWASAN SDN BHD • Asosiasi Petani Sawit Swadaya Amanah • Boustead Plantations Berhad • Assin Juaso Oil Palm Growers Association • BUMITAMA AGRI LTD • Estet Pekebun Kecil Sdn Bhd (ESPEK) • Community Enterprise Group - Suratthani • Extractora Palmariguaní S.A • Community enterprise growers palm oil and palm • Forum Petani Swadaya Merlung Renah Mendaluh oil sustainability. Sikao - Wangwiset (FPS-MRM) • Compañia Industrial Aceitera Coto Cincuenta y • Gapoktan Tanjung Sehati Cuatro S.A • Industrial Aceitera de la RAAS S.A. • Cooperativa de Produccion Agropecuaria de • Kalyan AgroVet Investments Limited Campesinos Salama Limitada • Keresa Plantations Sdn Bhd • Daabon Group • Koperasi Tani Maju • DekelOil • KUD Bungo Tanjung • Equatorial Biofuels plc/Equatorial Palm Oil PLC • Kusi Oil Palm Farmers Association • Extractora del Sur de Casanare S.A.S. • Kwantas Corporation Berhad • Extractora El Roble S.A.S • Lumnam Kadae Pattana Oil Palm Community • Extractora Frupalma S.A. Enterprise Group • FEDEPALMA - National Federation of Oil Palm • Nkwantanang Oil Palm Growers Association Growers of Colombia • Nyame Bekyere Oil Palm Growers Association • FELDA • OLEOSUR SAPI DE CV • FELDA GLOBAL VENTURES HOLDINGS BERHAD • Perhimpunan Petani Swadaya “Sapta Tunggal • Genting Plantations Berhad Mandiri” • Global Palm Resources Holdings Ltd. • PT Hilton Duta Lestari • Golden Agri-Resources Ltd • PT MUSI WAHANA NABATI • Golden Veroleum (Liberia) Inc. (GVL) • PT Sanggam Harapan Sejahtera • Goldtree (S.L.) Ltd • PT. Palm Lampung Persada • Goodhope Asia Holdings Ltd. • PT. PARNA AGROMAS • Grupo Jaremar • Santa Rosa S.A • Hacienda La Cabaña S.A. • Sichon Palm Yangyuen Community Enterprise Group • Hap Seng Plantations Holdings Bhd • Sustainable Krabi Oil-Palm farmers Cooperative • HONDUPALMA Federation • Industrias Aceiteras del Caribe de Honduras • Tapi-Ipun Sustainable Oil Palm community (HONDUCARIBE-ECARA) Enterprise Group • Industrias de Jabones y Detergentes Las Palmas, • Tarkwa Area Oil Palm Growers Association S. A. • The Sustainable Oil Palm Smallholders Production • Innoprise Plantations Berhad (Univanich-Plaipraya) Community Enterprise Group • Johor Corporation • Trang sustainable palm oil grower community • KRETAM HOLDINGS BERHAD enterprise network • Kuala Lumpur Kepong Berhad • KUD Tani Subur • Kulim (Malaysia) Berhad Total: 36 • Lam Soon Plantations Sdn Bhd • M.P. Evans Group PLC • Mados’s Holdings Sdn Bhd • Mong Reththy Investment Cambodia Oil Palm Co., Ltd (MRICOP) • N.Y.Hiew (Holdings) Sdn Bhd • Nacional Agro Industrial, S. A. • NaturAceites S. A. • Natural Habitats Group • Noble Plantations Pte Ltd • NORPALM GHANA LIMITED • Olam International Limited • PALMACEITE S.A. • Palmas del Cesar S.A. • Palmas del Ixcan • Poligrow Colombia Ltda • PPB Oil Palms Berhad • PT Agrowiratama • PT Austindo Nusantara Jaya Agri • PT Bakrie Sumatera Plantations TBK • PT Berkat Sawit Sejati • PT Bukit Barisan Indah Prima • PT Cipta Usaha Sejati • PT DHARMA SATYA NUSANTARA • PT FIRST LAMANDAU TIMBER INTERNATIONAL • PT Harisa Agro Lestari Voluntary submission • PT Inti Indosawit Subur

ACOP Digest & Narrative 2017 Summary of Submissions 9 SUBMITTERS (continued)

• PT Ivo Mas Tunggal • R.E.A. Holdings Plc • PT Mentari Pratama • Saikueng Bansawan Community Enterprise Palm Oil • PT Musim Mas • Savonnerie Tropicale S.A • PT Perkebunan Nusantara III • SAWIT KINABALU SDN. BHD. Growers • PT Perkebunan Nusantara IV (PERSERO) • SIAT SA • PT PP London Sumatra Indonesia Tbk • Sime Darby Plantation Sdn Bhd • PT Rimba Mujur Mahkota • SIPEF Group • PT Salim Ivomas Pratama Tbk • SIPEF-CI • PT Sampoerna Agro Tbk • Socfin Group (PT Socfindo and Socfinco SA) • PT Sawit Sumbermas Sarana • SOTRADER (Societe Gabonaise De Transformation Agricol) • PT Siringo Ringo • Srijaroen Sustainable Oil Palm Production Community • PT Smart Tbk Enterprise Group • PT Swakarsa Sinarsentosa • TDM Plantation Sdn Bhd • PT Tri Bakti Sarimas • TECK GUAN HOLDINGS SDN. BHD. • PT Triputra Agro Persada • Tian Siang Holdings Sdn Bhd • PT Tunas Baru Lampung Tbk • TSH Resources Berhad • PT. Barumun Agro Sentosa • TWIFO OIL PALM PLANTATIONS LIMITED • PT. Brahma Binabakti • United Palm Oil Industry Public Company Limited (UPOIC) • PT. DENDYMARKER INDAHLESTARI • United Plantations Bhd • PT. Eagle High Plantations Tbk • Univanich Palm Oil Public Company Limited • PT. Gawi Bahandep Sawit Mekar • UPOIC Nuakhlong-Khaopanom • PT. GAWI MAKMUR KALIMANTAN • Volta Red Limited • PT. Sawindo Kencana • Wild Asia Sdn. Bhd. (Wild Asia Group Scheme) • PT. Unggul Lestari Total: 112

SUBMITTERS NON - SUBMITTERS

• 2M Holdings Limited • 3F Industries Limited • AAA Oils & Fats Pte. Ltd. • AARTI INDUSTRIES LIMITED • AAK AB • Adani Wilmar Ltd Processors • AB Fortum Värme samägt med Stockholm stad • AEN Palm Oil Processing Pvt Ltd & Traders • Absolute Power P Co., Ltd. • AG SOURCE (SINGAPORE) PTE LTD • Acatris • AGRI ASIA GROUP SDN. BHD. • ACEITES VEGETALES SALUDABLES XXI,S.L. • Agri Oils Pte Ltd • ACEITES Y DERIVADOS SOCIEDAD ANONIMA (ACEYDESA) • AGRICODE BIO-TECHNOLOGY PTE. LTD • Agritrade International PTE LTD • Ampluschem Company Limited • AGRITRADE TARIM URUNLERI TICARET LOJISTIK VE • amtradeco DEPOCULUK LIMITED SIRKETI • Artistic Support Sdn Bhd • AGRIVAR: Agro Industrie Variée • Australian Renewable Fuels Ltd • Agro Supply A/S • AXIEO OPERATIONS (AUSTRALIA) PTY LIMITED • Agroindustrias De Mapastepec Sa De Cv • AYINA SDN. BHD. • AI Energy Public Company Limited • B.B.C. srl • Albright and Wilson ( Australia) Ltd • B.H.A. BELGIUM • Alnor Oil Company, Inc. • Bakerman GmbH & Co. KG • Ambrian Energy GmbH • BAKO (Western) Limited • Andreas Jennow A/S • Besdale Trading Limited • Archer Daniels Midland (ADM) • BiologoN Gesellschaft m.b.H. • Audens Solutions SL • BioMar Group A/S • BAKELS • BIOTEC INTERNATIONAL S.C. • BÄKO HANSA eG • Brenntag Pte. Ltd. • BÄKO Mitteldeutschland Backer- und • Bronson & Jacobs Pty Ltd Konditorengenossenschaft eG • Ciranda Inc. • Bangchak Biofuel Company Limited • COFIAGRO • Barry Callebaut Food Manufacturers Europe • Companhia Refinadora da Amazonia • BASF SE • Coopeagropal R.L. • Berg+Schmidt Asia Pte Ltd • David Brown Catering Limited • Bewital agri GmbH & Co. KG • Delima Oil Products Sdn. Bhd. • Bio-Oils Energy, S.A. • Delta Wilmar CIS Ltd. • Biocombustibles Sostenibles del Caribe S.A. • Eastman Chemical Company • Britz Networks Sdn. Bhd. • EFG Elbe Fetthandel GmbH • BUDI FEED SDN. BHD. • Emami Agrotech Limited • Bunge Limited • Extractora la Gloria SAS • C. Siebrecht Söhne KG • FR Waring International Pty Ltd • C.I Acepalma S.A. • FRIGORIFICO ALLANA PRIVATE LIMITED • C.I. BIOCOSTA S.A. • GALLETAS SIRO, S.A • Caila & Pares, SA • Gan Heng Holdings Sdn Bhd • Capol GmbH • GEMINI EDIBLES & FATS INDIA PRIVATE LIMITED • Cardowan Creameries Ltd • Gulf Asia Oils and Fats Sdn Bhd • CARE Naturkost GmbH & Co. KG • Hansa NFC GmbH • Cargill Incorporated • HSH-Chemie Kft. • Carotino/ JC Chang Group • Huntsman International LLC Voluntary submission • CECA SA • Indo Sukses Sentra Usaha, PT

10 Summary of Submissions ACOP Digest & Narrative 2017 SUBMITTERS NON - SUBMITTERS

• Cefetra • Industria Química Anastácio S/A • CELYS - Part of ALVA SAS Group • INDUSTRIAL AGRARIA LA PALMA LIMITADA- Processors • CFC, Inc dba Columbus Vegetable Oils INDUPALMA LTDA • Chimab S.P.A. • Industrial de Oleaginosas Americanas S.A & Traders • Chumporn Palm Oil Industry Public Company Limited • Indutrade Colombia S.A.S. • Clariant International Ltd • Ingoby Investments (Pty) Ltd • COAPALMA ECARA • INNO-WANGSA OILS & FATS SDN BHD • COFCO Corporation • Innovans Palm Industries Sdn. Bhd. • Comercializadora Internacional Ciecopalma S.A. • Inolex Chemical Company • Corbion N.V. • Itochu Corporation • Corman S.A. • IXOM OPERATIONS PTY LTD • Corporacion Industrial de Sula S.A. (COINSU) • J. E. O’Brien & Sons Limited • Cremer Oleo GmbH & Co. KG • JiangSu Hsintai Chemical S&T CORP., LTD • Croda International PLC • JSC Aston • Delmon Products Company Branch Ltd. • Just Oil and Grain Pte Ltd • Diamant Nahrungsmittel GmbH & Co KG • KALMART SYSTEMS (M) SDN BHD • Dr Julius Pompe OHG & Co GmbH • Kay’s (Ramsbottom) Ltd UK • Dr. Straetmans GmbH • Kluman and Balter Limited • DÜBÖR Groneweg GmbH & Co. KG • KOG-KTV FOOD PRODUCTS ( INDIA) PVT LTD • DuPont Nutrition Biosciences ApS • KOWA COMPANY, LTD. • Dutch Organic International Trade BV (DO-IT) • KRISHNA ENTERPRISES • Ecochem Oleochemicals Limited • KTC (Edibles) Limited • Ecolex Sdn Bhd • KUCUKBAY YAG VE DETERJAN SANAYI A.S. • Emery Oleochemicals (M) Sdn. Bhd. • KUK Hungaria kft • Emery Specialty Chemicals Sdn. Bhd • Lao Thong Seng Co. Ltd. • Emirates Refining Company Ltd • LEVO BV • Energy Absolute Public Company Limited • Lubrizol Advanced Materials, Inc. • EOC Surfactants NV • M/S Amarjit Oil Traders • ERCA WILMAR COSMETIC INGREDIENTS Sp. z o.o. • M/S HARKARAN DASS VEDPAL • Estelle Chemicals Private Limited • Mallet and Company Inc • Eulip S.p.A • Medilux oil & Fats Sdn Bhd • Evonik Industries AG • Mena Jaya Oil & Fats Sdn Bhd • EVYAP SABUN MALAYSIA SDN BHD • Mitsui and Co., Ltd • Excelvite Sdn. Bhd. • ​MRS REALTY PRIVATE LIMITED • EXTRACTORA SICARARE SAS • Natural World SRL • Fábrica de Grasas y Productos Químicos Limitada, Grasco • NEW ENG LEE AGRICULTURE SDN. BHD. Limitada • Nordische Oelwerke Walther Carroux GmbH & Co. KG • FACI ASIA PACIFIC PTE LTD • NOREL,S.A. • FACI S.P.A • Oleo Solutions Ltd • FC FRANKEN-KOSMETIK-CHEMIEHANDEL GmbH & Co. KG • Oleocomm Global Sdn Bhd • Felda IFFCO Sdn Bhd • OLIQEM GmbH • Fenaco Genossenschaft • Olivia Impex Pvt Ltd • Fine Organic Industries PVT.LTD. • Olympic Oils Limited • Florin AG • Omya GmbH • Fuji Oil Group • OPG TECH CO., LTD. • Future Prelude Sdn. Bhd. • P.T. Aman Jaya Perdana • Galaxy Surfactants Ltd • Palmatec Corporation de Costa Rica S.A. • Gebr. Steinhart Wachswarenfabrik GmbH & Co. KG • PARISONS FOODS PVT. LTD. • GILOIL COMPANY LIMITED • Pasternak, Baum And Co., Inc. • Givaudan SA • Patech Fine Chemicals Co., Ltd. • Glencore Agriculture B.V. • PERDUE AGRIBUSINESS INC • Global Agri-Trade Corporation • Permata Hijau Group • Global Green Chemical Public Company Limited • Peter Cremer North America, L.P. • Godrej Industries Limited • Pettas Bulgaria JSC • GoodMills Innovation GmbH • PIC-CO AD • GRACETALES LIMITADA • Pilot Chemical Company • GREEN OLEO S.R.L. • Platinum NanoChem Sdn. Bhd. • GRUPO EMPRESARIAL PALACIOS ALIMENTACION S.A.U. • President Nisshin Corp • Guangzhou Namchow Food Co., Ltd • PT Batara Elok Semesta Terpadu • GUM BASE COMPANY - S.P.A. • PT Bina Karya Prima • Gustav Heess Oleochemische Erzeugnisse GmbH • PT Cisadane Raya Chemicals • Heinrich Nagel KG (GmbH & Co.) • PT Global Interinti Industry • Henry Lamotte Oils GmbH • PT Prosympac Agro Lestari • IFFCO (MALAYSIA) SDN. BHD. • PT Trenergy Biomasse Indonesia • IMCD GROUP B.V. • PT. Bumi Raya Investindo • INDUSTRIAL ALPAMAYO S.A • PT. Domus Jaya • Industrial Danec SA • PT. KURNIA TUNGGAL NUGRAHA • INDUSTRIAL QUIMICA LASEM, SAU • PT. ROYAL INDUSTRIES INDONESIA • Industrializadora Oleofinos SA de CV • PT. Sumi Asih • Industrias Ales C.A. • Pyramid Lanka (Private) Limited • Ineos • QL Resources Berhad • Innospec Inc. • Quaker Chemical Corporation • Inter-Continental Oils and Fats Pte Ltd (ICOF) • QUERQUS ALIMENTARIA, S.L • Interchem Agencies Limited • RES PHARMA S.R.L. • Intercontinental Specialty Fats Sdn Bhd • Rogério Leal & Filhos, S.A. • INTERMED SDN. BHD. • Ruchi Soya Industries Limited • International Sugars Inc. • S.A. Ventures B.V.

ACOP Digest & Narrative 2017 Summary of Submissions 11 SUBMITTERS NON - SUBMITTERS

• IOI Corporation Berhad • S.P.O. AGRO-INDUSTRIES CO.,LTD. • IRCA S.P.A • SABO S.P.A. • ITAL BI-OIL S.R.L • Sawit Raya Sdn Bhd Processors • J-OIL MILLS,INC. • Seangsiri Agro-Industries Co., Ltd. & Traders • Jacob Stern & Sons, Inc. • Sehcom Industries Sdn. Bhd. • Josovina Commodities Pte Ltd • SHANGHAI YIZHOU ECONOMIC TRADE • JUABEN OIL MILLS LTD DEVELOPMENT CO.,LTD. • Juchem Food Ingredients GmbH • SinoLight Chemicals Co. Ltd • Jules Brochenin SA France • Sovertrade Pte Ltd • Keck Seng (Malaysia) Berhad • Soya Hellas SA • KemCare Limited • Suksomboon Vegetable Oil Company Limited • Kent Foods Limited • TBC Ingredients ApS • Koninklijke Zeelandia Groep b.v. • TECK GUAN (CHINA) LTD • La Fabril S.A. • TEGAP BUMIJAYA SDN BHD • Lam Soon (Thailand) Plc. • Thai Tallow and Oil Co.,Ltd. • Lam Soon Edible Oils Sdn Bhd • The HallStar Company • Lasenor Emul, S.L. • The Natural Palm Group Co.,Ltd • LFI (UK) Ltd • Tianjin Julong Trade Co.,Ltd • Lípidos Santiga, S.A. • Trafigura PTE Ltd • LLC KRC EFKO-Kaskad • Trang Palm Oil Co.,Ltd • LLC Torgoviy Dom Solnechnye Produkty • TREDIS SA, France • Loiret & Haentjens SA • TRIANGULO ALIMENTOS LTDA • Lonza Inc. • TROPICAL NETWORK SDN BHD • Louis Dreyfus Company Asia Pte. Ltd. • United Fleet Palms Sdn. Bhd. • M.W. Beer & Co. Limited • Univar Inc. • Maas Refinery BV • UNIVERSAL BIOFUELS PVT LTD • MAC World Industries Sdn Bhd • Vantage Specialties, Inc. • Macphie of Glenbervie Ltd • Vika BV • MACWORLD INDUSTRIES LIMITED • VIRGOZ OILS & FATS PTE LTD • Magnakron Corporation • Vopak Terminal Vlaardingen B.V. • Manildra Group • XLNT BIOFUEL SDN. BHD. • Marsa Ya? Sanayi Ve Ticaret Anonim ?irketi • Zanyu Technology Group Co., Ltd. • Martin & Servera Aktiebolag • Zhejiang Jiabao Chemical Co., Ltd • Martin Braun Backmittel und Essenzen KG • ZHEJIANG PROVINCIAL LIGHT AND TEXTILE • Marubeni Corporation INDUSTRY SUPPLYING AND MARKETING CO.,LTD. • Maruzen Chemicals Co., Ltd. • Maruzen Petrochemical Company, Limited • Marvesa Holding N.V. • Meade-King, Robinson and Co. Ltd. Total: 154 • Meggle AG/Molkerei Meggle Wasserburg GmbH & Co.KG • Mercur Handel GmbH • Mercuria Energy Trading SA • Mewah Group • Mitsubishi Corporation • Miwon Commercial Co.,LTD • Monument Chemical • Morakot Industries Public Company Limited • MVO • NAMCHOW CHEMICAL INDUSTRIAL CO.,LTD. • NATU’OIL SERVICES INC • Natures Oils Limited • New Biodiesel Co., Ltd • New Japan Chemical Co., Ltd. • Nice Rika Biotechnologies Sdn Bhd • Nimir Industrial Chemicals Ltd • NOF Corporation • Nöll & Co. GmbH • Nortech Foods Limited • Novozymes A/S • Nutiva • Nutriswiss AG • Olam Food Ingredients UK Limited • Oleaginosas Del Peru S.A - OLPESA • Oleen Co. Ltd. • Olenex Holdings B.V. • Oleo-fats, Incorporated • OLEOFLORES S A S • OLEON NV • OLFOOD SRL • OLIO Spezial Speisefett Speiseol GmbH • Oxiteno S.A. Indústria e Comércio • Pacific Inter-Link Sdn. Bhd. • Pacific Oils & Fats Industries Sdn Bhd • Pacific Oleochemicals Sdn Bhd • Palmeras de la Costa S.A. • Palmeros de Aguan S. A. (PALMASA)

12 Summary of Submissions ACOP Digest & Narrative 2017 SUBMITTERS (continued)

• PALMS RESOURCES PTE LTD • Sojitz Asia Pte Ltd • Palsgaard A/S • Sojitz Corporation Processors • Patum Vegetable Oil Company Limited • SOUTHERN ACIDS INDUSTRIES SDN. BHD. • PAVLOS N. PETTAS A.V.E.E. • Southern Edible Oil Industries (M) Sdn. Berhad & Traders • PCC Exol SA • SOYUZ-M” LLC” • PELLEGRINI SRL • SREE RAYALASEEMA ALKALIES AND ALLIED CHEMICALS • Peter Greven GmbH & Co. KG LTD. • Petronas Chemicals Group Berhad • Srijaroen Palm Oil Co.,Ltd. • Pin It Pastry Ltd • STEARINERIE DUBOIS & FILS • Pitak Palm Oil Company Limited • Stepan Company • Prime Surfactants Limited • Stephenson Group Ltd • Pro Fair Trade AG • Stern-Wywiol Gruppe GmbH + Co. KG • PT Agro Jaya Perdana • Sun Ace Kakoh (Pte) Ltd • PT Agro Makmur Raya • Symrise AG • PT Budi Nabati Perkasa • THAI ETHOXYLATE CO.,LTD. • PT Ecogreen Oleochemicals • Thai Fatty Alcohols Company Limited • PT Indokarya Internusa • The Nisshin OilliO Group, Ltd. • PT Intibenua Perkasatama • The Q Partnership Ltd • PT Megasurya Mas • THIN OIL PRODUCTS LLC. • PT Pacific Indopalm Industries • Tianjin Namchow Food Co., Ltd. • PT Pacific Palmindo Industri • Topchim • PT Wahana Citra Nabati • Toyota Tsusho Corporation • PT Wira Inno Mas • Trans-Asia Phils Manufacturing Industries Corporation • PT. Hasil Abadi Perdana • Tristar Global Sdn Bhd • PT. Kharisma Pemasaran Bersama Nusantara (PT. KPBN) • Tsukishima Foods Industry. Co.,Ltd. • PT. Pacific Medan Industri • UIC VIETNAM CO., LTD. • PT. PALM MAS ASRI • Unger Fabrikker AS • Puratos NV • Unigra s.r.l. • QUATERNIA S.L. • Vance Bioenergy Sdn Bhd • Rapunzel Naturkost GmbH • Victory Tropical Oil USA, Inc. • RIKEN VITAMIN CO., LTD • Volac International Ltd • Royal Dutch Shell plc • VOLAC WILMAR FEED INGREDIENTS LIMITED • Sakamoto Yakuhin Kogyo Co., Ltd. • VVF (India) Limited • Sang Kee Edible Oils Sdn. Bhd. • Walter Rau Neusser Öl und Fett AG • Sangsook Industry Co. Ltd. • Watawala Plantations PLC • Sasol Germany GmbH • Wilmar Europe Holdings BV • Sasol Italy S.P.A. • Wilmar International Limited • Scobie & Junor (Estd. 1919) Ltd • WOUTERS N.V. • Shanghai Fine Chemical Co., Ltd. • Z & S Handel AG • Silbury Marketing Ltd • Zavod Sintanolov LLC • Sime Darby Unimills BV • Zhejiang Advance Oils and Fats Co., Ltd • SIPRAL PADANA S.p.A. • Zschimmer & Schwarz CHEMIE GmbH • SLOVECA, Sasol Slovakia, spol. s r. o. • Sociedad Industrial Dominicana

Total: 280

SUBMITTERS NON - SUBMITTERS

• 2 Sisters Food Group • 100% Bottling Company Pty Ltd • A&W Feinbackwaren GmbH • 11er Nahrungsmittel GmbH • Aachener Printen- und Schkoladenfabrik Henry Lambertz • A. Saumweber GmbH Consumer Goods GmbH & Co KG • Afia International Company (SAVOLA) Manufacturers • Aalst Chocolate Pte Ltd • AFIA International Egypt • Abbelen GmbH • AIA - Agricola Italiana Alimentare s.p.a. • Agrarfrost GmbH & Co. KG • Ajinomoto Poland Sp. z o.o. • Agristo NV • Albaad Deutschland GmbH • Ajinomoto Co., Inc. • Alfred Nickles Bakery, Inc. • Alfred Ritter GmbH & Co. KG • Allied Mills P/L • Allied Bakeries • Ammerländer Großbäckerei GmbH & Co. KG • Apetito AG Stöhr-Brot • Arla Foods a.m.b.a • Amorepacific • Arma Food Industries • Arabian Co for Suplhonates Co. Ltd • Aroma Bay Candles Co., Ltd • Aviateur Banketbakkerijen B.V. • ARTENAY BARS • Avieta • ARYZTA AG • B+F Bakery & Food GmbH • AS Hansa Candle • Bäckerei Brinker GmbH • Associated British Foods plc • Bakkavor Limited • AUGUST STORCK KG • BBC Quality Pastries B.V. • Ava Decor Production, Sociedad Limitada • Bertschi Bäckerei zum Brotkorb AG Voluntary submission • Aviko BV • Bisca A/S

ACOP Digest & Narrative 2017 13 SUBMITTERS NON - SUBMITTERS

• Avon Products, Inc. • Borggreve KG Zwieback und Keksfabrik • B.C. Mylle • Börner-Eisenacher GmbH • B.V. Remia Handelmaatschappij • Boulder Brands, Inc. Consumer Goods • Backaldrin Holding AG • Britannia Superfine Ltd Manufacturers • backaldrin Österreich The Kornspitz Company GmbH • Broad Oak Toiletries Limited • Bäcker Bachmeier GmbH & Co. KG • Campiello s.r.l. • Baerlocher GmbH • Casalini Srl • Bahlsen GmbH & Co. KG • Cerebos (Australia) Proprietary Limited • Bakkersland B.V. • CFP Company Limited • Balchem Corporation • CHOCMOD SAS • Balconi S.P.A. - Industria Dolciaria • Clarebout Potatoes NV • Banketbakkerij Merba B.V. • Clean Products, LLC • Banketbakkerij Nora BV • Cloetta AB • Banketbakkerij Wouter de Graaf • Commonwealth Soap & Toiletries • Barilla G. e R. F.lli Società per Azioni • Conagra Brands, Inc. • Baronie NV • CONO Kaasmakers • BARONIE UK LIMITED • Coopérative isigny Sainte Mère • BAULI S.P.A • Cooperlat Societa • Bayer AG • Country Style Foods • Beiersdorf AG • Create-A-Treat Ltd. • Beltek (Huizhou) Foods Co., Ltd • DAL COLLE SPA INDUSTRIA DOLCIARIA PER • Berg + Schmidt (M) Sdn Bhd BREVITA DAL COLLE SPA • Berlys Corporacion Alimentaria SAU • Dalian Talent Gift Co., Ltd • Beromin GmbH • Danone • BETASOAP Sp. z o.o. • DARY N.V. • Biscuiterie Seghers • De Verwenbakker B.V. • Biscuits Bouvard • DOLCIFICIO GI&SSE SRL • Blommer Chocolate • DongGuan Geen Food Technology Co Ltd • Bolsius International B.V. • dreco Werke Wasch- und Körperpflegemit- • Bonback GmbH &Co.KG tel GmbH • Bradford Soap Works • DUKES CONSUMER CARE LIMITED • Brandt Zwieback-Schokoladen GmbH & Co. KG • Easyfood A/S • BRF (THAILAND) LIMITED • ECOVER NV • Bright Blue Foods Ltd • Eisbär Eis GmbH • Brioche Pasquier Cerqueux • Endangered Species Chocolate • Brueggen KG • English Bay Batter L.P. • Burton’s Foods Ltd • EUROGERM • C.H. Guenther & Son, Incorporated. • FILET BLEU • CAMILO FERRON CHILE S.A. • Findus Nordic • Campbell Soup Company • Fine Lady bakeries Ltd • Casa Olearia Italiana Spa • Fleming International Limited • CASTY, S.A. • Flowers Foods, Inc • CB - Chocolaterie de Bourgogne • FMF Foods Limited • Celia Laiterie De Craon • Forno D’Asolo S.P.A. • Cémoi • Fresh Food Industries Pty Ltd • Cereform Ltd • Froneri International PLC • Charoen Pokphand Foods PCL. • Frozen Specialties, Inc. • Chaucer Foods UK Limited • Georg Plange ZN der PMG Premium Mühlen • Chemcolour Industries (NZ) Limited Gruppe GmbH & Co. KG • CHIPITA S.A. • GFPT Nichirei (Thailand) Company Limited • Chocoladefabriken Lindt & Sprungli AG • GFPT PUBLIC COMPANY LIMITED • Clasen Quality Chocolate, Inc. • Gies Kerzen GmbH • CO-OP Clean Co. Ltd. • Give and Go Prepared Foods Corp. • Colgate-Palmolive Company • Götz-Brot KG • Comidas Holdings 5 B.V. • Gourmand • Conditess, Feine Kuchen GmbH • Grissin Bon S.P.A. • Conditorei Coppenrath & Wiese KG • Haywood & Padgett Ltd • Conrad Schulte GmbH & Co. KG • Henglein GmbH & Co.KG • Continental Bakeries BV • Herrmann von der Alb GmbH & Co.KG • Continental Confectionery Company Gda Sanayi Ve • Hill Biscuits Limited Ticaret Anonim irketi • HIRTLER SEIFEN GmbH • Coppenrath Feingebäck GmbH • IFFCO Egypt for edible oils and fats • CPRAM COMPANY LIMITED • Incom Proizvodno Trgovsko Podjetje d.o.o. • Creative Food Ingredients Inc • Incopa GmbH • Creightons PLC • Interal, S.A. • CREMYCO FILLINGS, S.L. • Interbake Foods LLC • Crescent Marketing Inc • Jacquet Brossard Distribution • CSM Bakery Solutions Limited • JINTUNG PETROCHEMICAL CORP., LTD • Cukiernia Mistrza Jana Sp. z o.o. • JOCIL LIMITED • D H Brothers Industries (Pty) Ltd • Kaarsenfabriek Parcan B.V. • Daelmans Bakkerijen b.v. • Kohberg Bakery Group A/S • DAILYCER • Krispy Kreme U.K. Limited • Dairy Crest Group plc • Kronenbrot KG Franz Mainz • Dalda Foods (Pvt) Limited • L E Pritchitt & Company Limited • Dalli-Werke GmbH & Co.KG • L’ERBOLARIO S.r.l. Voluntary submission • Dan Cake (Portugal), S.A. • LABEYRIE TRAITEUR SURGELES SAS

14 Summary of Submissions ACOP Digest & Narrative 2017 SUBMITTERS NON - SUBMITTERS

• Dan Cake A/S • Lácteos Industriales Agrupados S.A. • DAUDRUY Van Cauwenberghe • LAND-LEBEN Nahrungsmittel Gesellschaft m.b.h • Davies Bakery • LAURIERI S.r.l. Consumer Goods • Dawn Foods International B.V • LDC TRAITEUR Manufacturers • DCS Group (UK) Limited • Linden Foods Limited • De Banketgroep • Lion Foods BV • DE-VAU-GE Gesundkostwerk Deutschland GmbH • Lonka Sales B.V. • DECO INDUSTRIE SOCIETA’ COOPERATIVA PER AZIONI IN • Lutosa SA SIGLA DECO INDUSTRIE S.COOP.P.A. • Mary Kay Inc. • Deeside Cereals I Ltd • Masson Group Company Limited • Delaviuda Alimentación, S.A.U. • MCCAIN FOODS (AUST) PTY LTD • Dick den Hertog Beheer B.V. • Mead Johnson Nutrition Company • Dijo Baking Sp. z.o.o. • Mette Munk A/S • DKS Co. Ltd. • Michel et Augustin • DMK Deutsches Milchkontor GmbH • MILCAMPS • Döhler Dahlenburg GmbH • Mitsui Chemicals, Inc. • Domino’s Pizza, Inc. • Mogyi Kft • DONAU Kanol GmbH & Co KG • Mokate sp. z o.o. • DP Supply B.V. • Mola BV • Dr August Oetker Nahrungsmittel KG • MORATO PANE S.p.A. • Dr. Schär AG • Moy Park Limited • Dreiring-Werk GmbH & Co. KG • Münsterländische Margarine Werke J.Lülf GmbH • DSM Nutritional Products AG • Murray Goulburn Co-Operative Co. Limited • Duni AB • Nataïs • Dutch Bakery Group B.V. • Natra SA • Eccelso Limited • Neste Oyj (Neste Corporation) • Edelweiss GmbH & Co. KG • Nestlé S.A. • Eichetti Confect Spezialitäten, A. Eichelmann GmbH & • Newbridge Foods Limited Co. KG • NongShim co., Ltd. • El Pequeño Molino, S.A • Nutreco International BV • ELBISCO INDUSTRIAL & COMMERCIAL FOOD S.A. • Nutrion Internacional SL • Elementis Specialties, Inc. • Nutrition et Santé • Emil Kiessling GmbH • Oleificio Zucchi Spa • EPC Group B.V. ta Royal Sanders • Onion Specialties International BV • Erbo Spraytec AG • Ornua Ingredients UK Limited • Erdal GmbH & Co KG • Ottogi Corporation • Euro Cakes S.P.A. • PATA SPA • Europastry, S.A. • Peak Foods, LLC • Europe Snacks • Peeters Produkten BV • Farm Frites International B.V. • Post Holdings, Inc. • Ferrero Trading Lux S.A. • Primacy Industries Limited • FINSBURY FOOD GROUP PLC • PT Seasonal Supplies Indonesia • fit GmbH • PT. Sinar Meadow International Indonesia • Foleys Candies Ltd • Qingdao Kingking A.C.Ltd • Fonterra Co-operative Group Ltd • Rausch Betriebsgesellschaft mbH • ForFarmers B.V. • Regals De Bretagne (part of CBE group) • Formosa Oilseed Processing Co, LTD • Rhodes Food Group • Franklin Foods West, Inc. • Richardson Oilseed Eastern Canada Limite • Freshpack Limited • Roger & Roger • Fresystem spa • Rolph & Rolph • Fromageries Bel SA • Royaan B.V. • G.H. SHELDON WHOLESALE BAKERS LIMITED • Sante A. Kowalski sp. j. • GALA Kerzen GmbH • Saraya Co Ltd • Galbusera S.p.A. • SAS Devineau • GALLETAS GULLÓN, S.A. • SC Johnson and Son, Inc • Gallon-Kosmetik GmbH & Co. KG • Sensient Flavors Ltd • Gebr. Jancke GmbH • SEPPIC SA • Gebrueder Mueller Kerzenfabrik AG • Shearer’s Foods LLC • General Mills, Inc • SICA DU GOUESSANT • Genius Foods Limited • SIGNATURE SNACKS LLC • GFL SA • Sintesi E Ricerca S.P.A Siglabile Ser S.P.A. • Ginsters (A Division of Samworth Brothers Limited) • SOCADO S.r.l. • Glanbia Ingredients Ireland Limited • SPAK ORGOCHEM (INDIA) PVT. LTD. • GLOBAL COSMED SPÓ?KA AKCYJNA • St Hubert • GOJO Industries Inc • St.Paul NV • Golden Bake Limited • Stadtbäckerei Schaller GmbH • Goldenfry Foods Ltd • Supreme Oil Company, Incorporated • Goodman Fielder Ltd • Svenska Cellulosa Aktiebolaget SCA • Göteborg’s Food Budapest Zrt • Swallowfield plc • GrainCorp Limited • Switsbake Int AB • Green’s Foods Holdings Pty Ltd • The Coca-Cola Company • Greencore Group plc • Ton Savon, Inc. • Griesinger GmbH • TOP Taste B.V. • Griesson-de Beukelaer GmbH & Co. KG • Töpfer GmbH • Griffin’s Foods Ltd • Traou Mad SAS • Griffith Foods Worldwide Inc. • United Flowers For Vegetable Oils Co., Ltd. Voluntary submission • Großekathöfer Convenience Food GmbH • United Oil Processing and Packaging, S.A.E

ACOP Digest & Narrative 2017 Summary of Submissions 15 SUBMITTERS NON - SUBMITTERS

• Groupe Biscuits Leclerc Inc. • Valley Products Company • Groupe GM Cosmética Portugal, SA • Van Delft Biscuits BV • Gruma Oceania Pty Ltd • Vanguard Soap Consumer Goods • Gruma SAB de CV • VICENZI S.P.A. Manufacturers • Gruninger AG • Watt´s Comercial S.A. • Gruppo Desa S.P.A. • William Sword, Limited • Gudrun Commercial NV • Wright’s Pies (Shelton) Limited • H. & E. Reinert Westfälische Privat-Fleischerei GmbH • Zhejiang Jiahua Energy Chemical Industry Co., Ltd. • Hada S.A. • ŽITO d.o.o • HARIBO Produktions GmbH & Co. KG. • ZPC FLIS SPOLKA JAWNA • Harry-Brot GmbH • Hela Gewürzwerk Hermann Laue GmbH • Hellema Hallum BV • Helwa Wafelbakkerij BV Total: 181 • Henkel AG & Co. KGaA • Hochland Deutschland GmbH • Holiday Ice BV • House of Vantage Limited • Hovis Limited • Huegli Holding AG • HUG AG • Hydrior AG • IBIS Backwarenvertriebs-GmbH • ICE CREAM FACTORY COMAKER SA • Icelandic Group Holdings Limited • IDILIA FOODS SL • IFFCO Pakistan Pvt. Ltd. • In 2 Food Group (Pty) Ltd • INDUSTRIAS LÁCTEAS ASTURIANAS, S.A. • International Flavors & Fragrances Inc. • Intersnack Procurement B.V • IREKS GmbH • JACQUET PANIFICATION • JDS Foods Ltd • Jeen International Corp. • Jeyes Group Ltd • John Drury & Co Ltd • Johnson & Johnson • Josef Manner & Comp AG • JSC NMGK • Juan Y Juan S.L. • Justin’s LLC • Kambly SA Spécialités de Biscuits Suisses • Kao Corporation • Kappus Seifen GmbH Riesa & Co. KG • Kellogg Company • Kerry Group Plc • KIND LLC • Koninklijke Smilde BV • KORONA CANDLES SPÓ?KA AKCYJNA • Kraft Heinz Foods Company • KU Kerzenunion GmbH • Kuchenmeister GmbH • L’Oreal • La Boulangere & Co • LA FLOR BURGALESA, S.L. • LA FOURNÉE DORÉE • Laboratoires M&L SA • Lamb Weston / Meijer VOF • Lamb Weston Holdings, Inc. • Landgenossenschaft Ennstal eGen • Lantmännen ek för • Le Petit Pain Holdings, LLC • LEIMER KG • LES DELICES DES 7 VALLEES • Lieken Brot- und Backwaren GmbH • Lion Corporation • Lithardt Holding GmbH • LIVEN, S.A. • Lorenz Nuss GmbH • Lorenz Snack-World Holding GmbH • Lotus Bakeries NV • LSI-Germany GmbH • Ludwig Schokolade GmbH & Co. KG • Magnolia Sp. z o.o. Voluntary submission • Mann & Schröder GmbH

16 Summary of Submissions ACOP Digest & Narrative 2017 SUBMITTERS (continued)

• Mantinga • Royale Lacroix • Maple Donuts, INC • Rübezahl Schokoladen GmbH • Margarine Thibault inc. • Rudolf Ölz Meisterbäcker GmbH & Co KG Consumer Goods • Mars, Incorporated • RUF Lebensmittelwerk KG Manufacturers • Maruchan. Inc. • S & A - SOCIEDADE INDUSTRIAL DE APERITIVOS, S.A. • McBride plc • S. Spitz GmbH • McCain Foods Europe BV • S.A. Aigremont NV • McColgans Quality Foods Ltd • SAMWORTH BROTHERS LIMITED • Meiji Co., Ltd. • SANYO CHEMICAL INDUSTRIES, LTD. • Menken Orlando BV • SARGENTS PTY LTD • Mimasu Cleancare Corp. • SAS Biscuits Poult • Mobergarna AB • SAS Cérélia • MOGADOR s r.o. • Savane Brossard • Mondelez International, Inc • Scandic Food A/S • Morning Foods Ltd • Schne-frost Ernst Schnetkamp GmbH & Co. KG • Mulder Natural Foods • Schreiber & Rupp GmbH • Nairns OatCakes Ltd • Schwartauer Werke GmbH & Co.KGaA • Natura Logistica E Serviços Ltda • Sels Oel + Fett GmbH & Co.KG • Newlat S.p.A. • SENNA Nahrungsmittel GmbH & Co KG • Nissin Foods (USA) CO., Inc. • Senzora B.V. • Nissin Foods Élelmiszerek Magyarországi Kft • Seventh Generation, Inc • Nomad Foods Europe Limited • Shire Foods Limited • Nordex Holding A/S • Shiseido Company Limited • Nordgetreide GmbH & Co. KG • Shugar Soapworks, Inc. • Norte-Eurocao, S.L.U. • Signature Flatbreads (UK) LTD • NUOVA SESAC,SL • SmålandsMunken AB • NUTKAO s.r.l. • SMB (St Michel Biscuits) • NutriXo • Snack Foods Limited • Nuttelex Food Products Proprietary Limited • Soapworks Limited • NV Biscuiterie Thijs • Societe Industrielle De Bondues • Oerlemans Foods NL BV • SOFIVO SAS • Oleificio Salvadori S.r.l. • Solent International • Oriflame Cosmetics Global S.A. • Solvay • Orkla ASA • Spaas Kaarsen NV • OTTO Cosmetic GmbH • Speedibake • Oy Karl Fazer AB • SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ • P&G • Stratas Foods LLC • Pågen AB • Struik Foods B.V. • Pally Biscuits BV • Sweet Tec GmbH • PAOS INDUSTRIES SDN BHD • Swinkels Snackery & Backery B.V. • Park cakes Ltd • Symingtons Ltd • Patties Foods Ltd • Taiyo Yushi Corp • Paulig Ltd. • Takanashi Milk Products Co.,Ltd. • Peerless Holdings Pty Ltd • TAMANOHADA SOAP CORPORATION • PepsiCo • Tangerine Confectionery Ltd • Peter Kölln GmbH & Co. KGaA • Tante Fanny Frischteig GmbH • Peters Food Service Ltd • Teamfoods Colombia S.A. • PHOENIXY SRL • Ter Beke NV • Pierre Schmidt • The Clorox Company • Pinnacle Bakery & Integrated Ingredients Pty Ltd • The Estee Lauder Companies Inc. • Poppies International NV • The Father’s Table • Popz USA LLC • THE GB FOODS S.A. • Pork Farms Ltd • The Hain Celestial Group, Inc • Poznan Onion” Spólka Z Ograniczona Odpowiedzialnoscia” • The Hershey Company • Premier English Manufacturing LTD • The J.M. Smucker Company • Premier Foods Group Limited • The Jordans & Ryvita Company Ltd • Prima Foods UK Ltd • Thurn Produkte GmbH • Princes Limited • Tom Hannah (Agencies) Ltd. • Productos Virgen del Brezo, S.A. • TOTTIS FOODS INTERNATIONAL S.A. ta TOTTIS BINGO S.A. • PROMOL Industria de Velas, SA • TreeHouse Foods, Inc. • PT Mikie Oleo Nabati Industri • Trend Laboratories Pty Ltd • PZ Cussons Plc • Trensums Food AB • Quality Irish Food Limited • Twincraft Skincare • Quorn Foods Limited • Unichips Italia S.P.A. • Raisio plc. • Unilever • Raps GmbH & Co.KG • Unilever Supply Chain Company AG • Rascal Confectionery Limited • United Biscuits • RAUSCH AG Kreuzlingen • VALENTIN TRAITEUR • Razzo Ltda • Valio Oy • Real Good Food Company plc • Van Den Doel BV • Reckitt Benckiser PLC • Vandemoortele NV • Remia C.V. • Ventura Foods, LLC • Rich Holdings Inc. • Verdener Keks- und Waffelfabrik Hans Freitag GmbH & Co. KG • Richardson International Limited • VFI GmbH • Royal FrieslandCampina N.V. • Vieira de Castro Produtos Alimentares S.A. • Royal Steensma B.V. • Vitacuire SAS

ACOP Digest & Narrative 2017 Summary of Submissions 17 SUBMITTERS (continued)

• Vortella Lebensmittelwerk W.Vortmeyer GmbH • Wilhelm Reuss GmbH & Co. KG Lebensmittelwerk • Vreugdenhil Dairy Foods • William Jackson Food Group • W.D. Irwin and Sons Limited. • World Cones NV Consumer Goods • Walter Rau Lebensmittelwerke GmbH • WWF Operating Company Manufacturers • Warburtons Ltd. • Young’s Seafood Ltd • Wernsing Feinkost GmbH • YSCO NV • Wessanen Nederland Holding BV • Zak?ad Wyrobów Cukierniczych Millano Krzysztof Kotas • Westfälische Lebensmittelwerke Lindemann GmbH Co. KG • Zamek Lebensmittelwerke GmbH • Weston Foods (Canada) Inc. • Zentis GmbH & Co KG • Wewalka GmbH Nfg.KG • Zott SE & Co KG • Wikana Keks- und Nahrungsmittel GmbH • Zur Mühlen Gruppe Aps & Co. KG Hamburg

Total: 421

SUBMITTERS NON - SUBMITTERS

• ALDI Einkauf GmbH & Co. oHG • BAKO North Western (Group) Limited • ALDI International Services GmbH & Co. oHG • BFP Wholesale Limited • Axfood AB • Coles Supermarkets Pty Ltd Retailers • Bofrost* Dienstleistungs GmbH & Co. KG • COOP NORGE HANDEL AS • Boots UK Limited • Federation of Migros Cooperatives • C.I.V. Superunie B.A. • Jumbo Supermarkten B.V. • Carrefour • Kaiser’s Tengelmann GmbH • Compass Group PLC • Lactalis Nutrition Santé • Coop Sverige AB • Safeway, Inc. • Coop Switzerland • SPAR Osterreichische Warenhandels - • Costco Wholesale Corporation Aktiengesellschaft • CVS Health Corporation • The ICA Group (ICA AB) • DAVIS TRADING COMPANY LIMITED • Tim Hortons Inc. • EDEKA ZENTRALE AG & Co. KG • WM Morrison Supermarkets PLC • Etablissements Fr. Colruyt - Etablissementen Fr. Colruyt • Foodstuffs Own Brands Ltd Total: 13 • Groupe CASINO • IKEA • Kaufland • Kesko Food Ltd • Krispy Kreme Doughnut Corporation • LACTALIS BEURRES & CREMES • LACTALIS NUTRITION DIETETIQUE • Lidl Stiftung & Co.KG • Loblaws Inc. • Marks and Spencer plc • McDonald’s Corporation • Metcash Trading Ltd • METRO Group • Rema 1000 Denmark A/S • Restaurant Brands International Inc. • REWE Group on behalf of REWE-Zentral- Aktiengesellschaft Köln • RODAN & FIELDS , LLC • Royal Ahold Delhaize N.V • Sainsbury’s Supermarket Ltd (J Sainsbury PLC) • SCAMARK SA • Sobeys National Merchandising Group • SODEXO • SOK Corporation • Starbucks Corporation • Target Corporation • Tesco Stores Ltd • The Co-operative Group • Thorntons Limited • Waitrose Ltd • Wal-Mart Stores, Inc • Wendy’s International, LLC • Woolworths (Proprietary) Limited • Woolworths Limited

Total: 49 Voluntary submission

18 Summary of Submissions ACOP Digest & Narrative 2017 SUBMITTERS NON - SUBMITTERS

• ABN AMRO Bank N.V. • ING Bank N.V. • African Agriculture Fund LLC • Standard Chartered Bank • ANZ Banking Group Limited Banks & • BNP Paribas Investors • Citi Total: 2 • Commerzbank AG • Coöperatieve Rabobank U.A. • Credit Suisse AG • HSBC Holdings Plc • International Finance Corporation (IFC) • Koperasi Kredit Keling Kumang • UBS AG Total: 12

SUBMITTERS NON - SUBMITTERS

• Borneo Orangutan Survival Foundation • Atlanta Fulton County Zoo, Inc. • Cheyenne Mountain Zoo • Borneo Rhino Alliance (BORA) • Conservation International • Wetlands International Environmental • Earth Innovation Institute NGOs • EcoHealth Alliance Inc. • Fauna & Flora International (FFI) • Global Environment Centre Total: 3 • HUTAN Kinabatangan Orang-utan Conservation Programme • Indianapolis Zoological Society • LEAP SPIRAL • National Wildlife Federation (USA) • NEPCon • Orang Utan Republik Foundation • Orangutan Land Trust • Point Defiance Zoo & Aquarium • Rainforest Alliance • San Diego Zoo Global • Singapore Environment Council • Stichting AIDEnvironment • Sumatran Orangutan Society (SOS) • The Zoological Society of London • Union of Concerned Scientists • Woodland Park Zoological Society • WWF Indonesia • WWF International • WWF Malaysia • WWF Switzerland • ZOOLOGICAL PARKS BOARD OF NSW

Total: 28

SUBMITTERS NON - SUBMITTERS

• Both ENDS • Kantor perwakilan SNV di Indonesia Social • Forest Peoples Programme • Yayasan SETARA Jambi • Humana Child Aid Society, Sabah NGOs • LINKS (Lingkar Komunitas Sawit) • Oxfam International • Sabah Environmental Protection Association Total: 2 • Sawit Watch • Solidaridad • UTZ • Verite Southeast Asia

Total: 10

Voluntary submission

ACOP Digest & Narrative 2017 Summary of Submissions 19 AFFILIATES SUBMITTERS NON - SUBMITTERS

• Admiral Testing Services (M) Sdn Bhd • AkzoNobel • AgroVet GmbH • Alfa Laval Malaysia Sdn Bhd • ASEAN Oleochemical Manufacturers Group (AOMG) • Applied Agricultural Resources Sdn Bhd • Autodisplay Biotech GmbH • Asia Plantation Capital Pte Ltd • BGLZ Beratungsgesellschaft für Lieferketten und • Association Interprofessionnelle de la filière Palmier Zertifizierungen UG (haftungsbeschränkt) à huile (AIPH) • BioAp Biología Aplicada S.A.S • Beautiful Cups B.V. • BSI Group Assurance Limited • Behn Meyer AgriCare (M) Sdn Bhd • Cirad • Control Union (Malaysia) Sdn Bhd • Daniel Seligman • COSMOLOG LOGISTICA LTDA • Dato’ Henry S. Barlow • CV. KOOMPASIA CONSULTANT • David Ogg and Partners Ltd • De Guru Consulting, CV • Decarbonize Limited • DuPont de Nemours (France) SAS • Exova Group (UK) Limited ta Exova BM Trada • EcoOils Limited • Federation of Dutch Grocery and Food Industry (FNLI) • EX Research Institute Ltd • Federation of Oils, Seeds and Fats Associations • Federation of Dutch Grocery and Food Industry Limited (FNLI) • FEDIOL - EU Vegetable Oil and Proteinmeal Industry • Flokstra Survey Bureau B.V. • Fundación Proyección Eco-Social • Food Reg AG • GFA Certification GmbH • GA EXPERTISE, INC • Girl Scouts of the USA • Gabungan Industri Minyak Nabati Indonesia • Grupo Biz Colombia S.A.S (Agrobiz is our trade (GIMNI) registered mark) • GRANDEE PTE. LTD. • Helikonia Advisory Sdn Bhd • Grofor - Deutscher Verband des Großhandels mit • IBD Certifications Ölen, Fetten und Ölrohstoffen e.V. • International Dynamic Advisors, Sociedad Limitada • Hermes Equity Ownership Services • Intertek Certification International Sdn. Bhd. • IMACE • ISACert B.V. • Intelescope Solutions LTD • Istituto Per La Certificazione Etica Ed Ambientale • ITS Testing Services (M) Sdn Bhd (ICEA) • Johnson Matthey Chemicals GmbH • Malaysian Biodiesel Association (MBA) • JW Food Systems • Murray FEDDERSEN • Kenso Corporation (M) Sdn Bhd • NATURAL RESOURCES STEWARDSHIP CIRCLE (NRSC) • Knowledge Integration Services India Pvt Ltd • NATURALEZA, ENERGÍA, SOCIEDAD S.A.S - NES • Malaysian Agri Hi-Tech Sdn Bhd NATURALEZA S.A.S • National Edible Oil Distributors’ Association • NSF Knight Limited • National Institute of Oilseed Products • OVID Verband der ölsaatenverarbeitenden Industrie • Oil Palm Industry Corporation in Deutschland e.V. • PT Alfa Laval Indonesia • PalmElit SAS • PT TRAKINDO UTAMA • Papua New Guinea Oil Palm Research Association Inc • Sarawak Oil Palm Plantation Owners Association • ProForest • Schutter International BV • PT Daemeter Consulting • SERVICE SYSTEMS ASSOCIATES, INC. • PT Mutuagung Lestari • Syngenta Crop Protection AG • PT Re Mark Asia • UNIVERSIDAD TECNOLOGICA DEL USUMACINTA • PT SAI Global Indonesia • Vereniging voor de Bakkerij- en Zoetwarenindustrie • PT SGS Indonesia (VBZ) • PT Sucofindo • PT TUV Rheinland Indonesia • PT. Gagas Dinamiga Aksenta • Rio Tinto Minerals Total: 41 • Siam Elite Palm Company Limited • SIRIM QAS International Sdn Bhd • T.S.L (Trading Services London) • The Netherlands Feed Industry Association (NEVEDI) • TRANSITIONS Bruno Rebelle et associé(e)s • UNION DE PALMEROS DEL LITORAL ATLANTICO (UNPALA) • Yanmar Kota Kinabalu R&D Center Sdn. Bhd. Total: 51

Voluntary submission

20 Summary of Submissions ACOP Digest & Narrative 2017 ASSOCIATES SUBMITTERS (all voluntary)

• Aceto B.V. • GoodLight Natural Candles, LLC • Aimia Foods Limited • Greenspeed • anona GmbH • Gutscher Mühle Traismauer GmbH • Anton’s Best Oy • HACO AG • Arthur branwell & Co Ltd • Handmade Speciality Products Limited • ATLANTIC Chemicals Trading GmbH • HARKE Chemicals GmbH • B. Engelhardt & Co AB • Hawkins Watts Limited • B. Foods Product International Co., Ltd • HAYDEN VALLEY FOODS, INC. • B.V. Vurense Snackindustrie • Hill Country Bakery, LLC • backaldrin International The Kornspitz Company • Hochwald Foods GmbH GmbH • House of Flavors, Inc. • Bäcker GmbH • Huober Brezel GmbH + Co Erste Württembergische • Bagel Bakery Gesellschaft mit beschränkter Brezelfabrik Haftung • Industria Alimentare Ferraro srl • Bagos Bun Bakery Ltd • INDUSTRIA CONO ARTIC S.A.S. DI SILVIO ARTINA • Bairralimentar, LDA E C. • Banketbakkerij De Maro” BV” • Inka Crops SA • Banketfabriek Gebr. van Rooij B.V. • Instantina Nahrungsmittel Entwicklungs- und • Beluša Foods s. r. o. Produktions GmbH • Blenders • INVENTIVE FOOD TECHNOLOGY (ZQ) LTD • Bon Tuonti Oy • IPC Process-Center GmbH & Co. KG • Bottoli S.p.A. Industria Panificazione • IVC Nutrition Corporation • Braas Brood- en Banketbakkerij B.V. • Jacobsens Bakery Ltd • Brenntag Slovakia s.r.o. • JLM Global Foods Limited • Brood- en Banketbakkerij H.B. De Paauw BV • Kaona Poultry Co.,Ltd • BRUAL SA DE CV • Kessler & Comp. GmbH & Co. KG • Brunel Healthcare Manufacturing Ltd • Kimâs Chocolates N.V. • Buchanans (Scotland) Limited • King Food Bohemia s. r. o. • Bürger GmbH & Co KG • Kinnerton (Confectionery) Company Ltd • Cambrian Solutions Inc. • Koch’s Torma • CARIF-SA • Kolafabriken i Sverige AB • Carleton Cake Company Limited • KOYO MERCANTILE CO., LTD. • Carletti A/S • Kronos Foods Corp. • Chaveevan International Foods Company Limited • Laboratoire Mergens SA • Chocolats Halba, Division der Coop, Basel • LABORATORIOS MIRET S.A. • Club Trading & Distribution Pty. Ltd. • Lacrem, S.A. • Colep Bad Schmiedeberg GmbH • LANDHOF GesmbH & Co KG • Concorp Holding B.V. • Lebkuchen-Schmidt GmbH & Co. KG • Condeli GmbH • Libra Speciality Chemicals Limited • Cornu • Lilly’s Cakes NV • Coronet Cake Company ApS • Liodry Foods • Creative Natural Products, Inc. dba Chocolove • Lipomaidsan Cosmetic Production GmbH • Dale Farm (Lakeland) Ltd • Lübecker Marzipan-Fabrik v. Minden & Bruhns • David Wood Baking Ltd GmbH & Co. KG • DMW s.r.o. • M & K Group Pty Ltd • Dr. Willi Knoll GmbH & Co. KG • Malviala Oy • Du Bois de La Roche • Mani GmbH • Duesberg medical GmbH • Mario International Group OÜ • Dynamic Blending Specialists Inc. • Märkische Geflügelhof-Spezialitäten GmbH • East Balt BV • McKenzie Biscuits • ED&F Man Holdings Ltd. • MDS Holding GmbH & Co. KG • Exellent Food & Snacks B.V. • Middleton Food Products Limited • F Duerr & Sons Ltd • Ming Fai Enterprise International Company Limited • Fairfax Meadow Europe Limited • Ministry of Cake Ltd • Farmhouse Biscuits Limited • Morrison Lamothe Inc. • Farüchoc Schokoladenfabrik GmbH & Co. KG • Mourik Woerden B.V. • Fauser Vitaquellwerk KG (GmbH&Co.) • Mueller Fleisch GmbH • Ferdinand Teschl GmbH • Nation Pizza Products LP • Fiddes Payne Limited • NMK B.V. • Fischer Brot GmbH • Nopa Nordic A/S • Freiberger Lebensmittel GmbH & Co, Productions- • Nordiska Aktiebolaget Donut und Vertriebs KG • Northumbrian Fine Foods Limited • Frijling B.V. • Nutkao USA Inc. • Frutarom Savory Solutions GmbH • Nutrakem Sdn Bhd • Fuchs GmbH & Co. KG • ODW Frischprodukte GmbH • Fuerst Day Lawson Limited • Oldenburger Geflügelspezialitäten GmbH & Co. KG • Fusco Foods Ltd • Omya (Schweiz) AG • Gb Ingredients Ltd • Ontario Inc ta Donut Time • Geary’s Bakeries Ltd • Ospelt Food GmbH • Geestland Putenspezialitäten GmbH & Co. KG • PAN CENTURY SURFACTANTS INC. • Gehring-Montgomery, Inc • Panelto Foods • Genossenschaft Metzgermeister St.Gallen und • Paniflower N.V. Umgebung • Papoutsanis S.A. • Georg Parlasca Keksfabrik GmbH • Paterson Arran Ltd. • Giles Foods Limited • Pfahnl Backmittel GmbH Voluntary submission • Global Wax Solutions S.L. • Pfeifer & Langen GmbH & Co. KG

ACOP Digest & Narrative 2017 Summary of Submissions 21 ASSOCIATES SUBMITTERS (continued)

• Polygon Chemie AG • TARBAL FOOD, S.L. • Praline Holdings Pty Ltd • TasteTech Ltd • PROVYDA PTY LIMITED • Taylors The Bakers 2011 Limited • Rita Corporation • TC Brød ApS • Roil Foods Limited • TFC Australia Pty Ltd • Roma NV • The Bread Roll Company Ltd • Romix Foods Limited • The Cape Town Toiletry Company (Pty) Ltd • Roskam Baking Company • Tods of Orkney Limited • Royal Fassin BV • Toffee Tec GmbH • Salzburg Schokolade GmbH • Tower Bakery • Sandy’s Bakehouse Ltd • TREFIN • Sargents Bakeries Ltd • Ultrapharm Limited • Schmedes Industrie- und Handelsausrüstung GmbH • Van Dijk Banket BV • Sel Chemie B.V. • VENTA DE ESPECIALIDADES QUIMICAS S.A. • Servicios Cargobulk Limitada • Vermont Country Soap Corporation • SIA Premium Chocolate” • VHC Jongens B.V. • Silvestri Sweets, Inc. dba Carousel Candies/Art Coco • VOA Foods Limited Chocolate • Walkers Chocolates • Snowbird foods Limited • Walter Shearer Limited Trading as Shearer Candles • SOCIETE BEURRIERE DE RETIERS • Warrens Bakery Limited • SORGER Wurst- und Schinkenspezialitäten GmbH • WHG Weißenfelser Handels-Gesellschaft mbH • Southern Oil Pty Ltd • Wojnar`s Wiener Leckerbissen • Soya Group Kft Delikatessenerzeugung GmbH • State Fair Mini Donuts U.S.A., Inc. • Wolf ButterBack KG • Stearinos Ltd. • XOX Geback GmbH • Steven-Roberts Originals, LLC • Yeo Valley • SunTree Snack Foods, LLC • ZAK?AD PRODUKCJI CUKIERNICZEJ NORD” Sp. z • T C Fines & Sons o.o.”

Total: 197

SUBMITTERS NON - SUBMITTERS Grand Total: 1160 Grand Total: 432

22 Summary of Submissions ACOP Digest & Narrative 2017 ACOP Digest & Narrative 2017 Summary of Submissions 23 3. Suspended and Terminated Members

he Roundtable on Sustainable Palm Oil (RSPO) has taken action against RSPO member T companies/organisations for not submitting the Annual Communication of Progress (ACOP).

Companies/Organisations that have not submitted their ACOP reports will face the following actions:

• Termination: Non-submission of ACOP reports for 3 consecutive years • Suspension: Non-submission of ACOP reports for 2 consecutive years

Companies/Organisations that have had their RSPO membership terminated will have all their membership privileges revoked as well. This includes their RSPO Trademark License, their certificates and/or trade of CSPO, which will cease to be valid from September 18th, 2016.

Companies/Organisations that have had their RSPO membership suspended will have all their membership privileges revoked with immediate effect. However, there will be a grace period of 30 days before their certificates, trade of CSPO and RSPO Trademark License will cease to be valid.

3.1

LIST OF SUSPENDED AND TERMINATED MEMBERS BY CATEGORY

SUSPENDED TERMINATED

• PT MUSI WAHANA NABATI • Estet Pekebun Kecil Sdn Bhd (ESPEK) Palm Oil Total: 1 Total: 1 Growers

SUSPENDED TERMINATED

• 3F Industries Limited • Olivia Impex Pvt Ltd • amtradeco • AGRICODE BIO-TECHNOLOGY PTE. LTD Processors • BiologoN Gesellschaft m.b.H. • AG SOURCE (SINGAPORE) PTE LTD & Traders • Industrial de Oleaginosas Americanas S.A • Artistic Support Sdn Bhd • Lao Thong Seng Co. Ltd. • Australian Renewable Fuels Ltd • PT. KURNIA TUNGGAL NUGRAHA • AYINA SDN. BHD. • TEGAP BUMIJAYA SDN BHD • Gulf Asia Oils and Fats Sdn Bhd • Trafigura PTE Ltd • MRS REALTY PRIVATE LIMITED • United Fleet Palms Sdn. Bhd. • M/S HARKARAN DASS VEDPAL • Zanyu Technology Group Co., Ltd. • Platinum NanoChem Sdn. Bhd. • PT Cisadane Raya Chemicals Total: 10 • PT Trenergy Biomasse Indonesia • Tianjin Julong Trade Co.,Ltd • ZHEJIANG PROVINCIAL LIGHT AND TEXTILE INDUSTRY • Zhejiang Jiabao Chemical Co., Ltd Total: 15

24 Suspended and Terminated Members ACOP Digest & Narrative 2017 SUSPENDED TERMINATED

• The Coca-Cola Company • Broad Oak Toiletries Limited • LAURIERI S.r.l. • Masson Group Company Limited Consumer Goods • Ton Savon, Inc. • Traou Mad SAS Manufacturers • Watt´s Comercial S.A. • Valley Products Company • Zhejiang Jiahua Energy Chemical Industry Co., Ltd. Total: 4 Total: 5

TERMINATED

• Kaiser’s Tengelmann GmbH Retailers Total: 1

AFFILIATES SUSPENDED TERMINATED

• National Edible Oil Distributors’ Association • JW Food Systems • Syngenta Crop Protection AG • UNIVERSIDAD TECNOLOGICA DEL USUMACINTA Total: 2 • Oil Palm Industry Corporation • Malaysian Agri Hi-Tech Sdn Bhd • Hermes Equity Ownership Services • National Institute of Oilseed Products • EcoOils Limited Total: 7

SUSPENDED TERMINATED Grand Total: 18 Grand Total: 28

ACOP Digest & Narrative 2017 Suspended and Terminated Members 25 4. Members’ Use of Supply Chain Models

SPO has two certification systems, which the trade in sustainable palm oil, i.e. that palm R involve third-party certification bodies. oil sold as sustainable palm oil, has indeed been The first system is to ensure that palm oil is produced by certified plantations. This system is produced sustainably and is known as “Principles called “Supply Chain certification” and consists & Criteria certification” for growers/producers. of four supply chain models. The second system is to ensure the integrity of

Identity Preserved (IP) Palm Oil Sustainable palm oil from a single identifiable certified source is kept separately from ordinary palm oil throughout the supply chain. Segregated (SG) Palm Oil Sustainable palm oil from different certified sources is kept separately from ordinary palm oil throughout the supply chain. Mass Balance (MB) Palm Oil Sustainable palm oil from certified sources is mixed with ordinary palm oil throughout the supply chain. Mixing of sustainable and conventional palm oil is allowed if it is monitored administratively through the RSPO PalmTrace: www.palmtrace.rspo.org

Book & Claim (B&C) Palm Oil The supply chain is not monitored for the presence of sustainable palm oil. Manufacturers and retailers can buy RSPO Credits from RSPO-certified growers, crushers and independent smallholders.

4.1 PALM OIL GROWERS

As can be seen in the table, the most popular supply chain model reported was Mass Balance, with over half of all submissions from growers noting this supply chain model. Conversely, the Segregated model was the least popular, followed by B&C.

SUPPLY CHAIN USE 2015 SUPPLY CHAIN USE 2016

BC MB SG IP ND BC MB SG IP ND COMPANIES

• Aceites Manuelita S.A. • ACEITES S.A. • AGRIVAR: Agro Industrie Variée • Agroaceite, S.A. • Agrocaribe • Agroindustrias De Mapastepec Sa De Cv • Agropalma Group

26 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 Palm Oil Growers SUPPLY CHAIN USE 2015 SUPPLY CHAIN USE 2016

BC MB SG IP ND BC MB SG IP ND COMPANIES

• Alpha Capital • Archer Daniels Midland (ADM) • BENTA WAWASAN SDN BHD • Boustead Plantations Berhad • BUMITAMA AGRI LTD • Cargill Incorporated • Chumporn Palm Oil Industry Public Company Limited • Comercializadora Internacional Ciecopalma S.A. • Community Enterprise Group - Suratthani • Community enterprise growers palm oil and palm oil sustainability. Sikao - Wangwiset • Compañia Industrial Aceitera CotoCincuenta y Cuatro S.A • Cooperativa de Produccion Agropecuaria de Campesinos Salama Limitada • DAABON Group • DekelOil • Equatorial Biofuels plc/Equatorial Palm Oil PLC • Extractora del Sur de Casanare S.A.S. • Extractora El Roble S.A.S • Extractora Frupalma S.A. • FEDEPALMA - National Federation of Oil Palm Growers of Colombia • FELDA • FELDA GLOBAL VENTURES HOLDINGS BERHAD • First Resources Limited • Genting Plantations Berhad • Global Palm Resources Holdings Ltd. • Godrej Industries Limited • Golden Agri-Resources Ltd • Golden Veroleum (Liberia) Inc. (GVL) • Goldtree (S.L.) Ltd • Goodhope Asia Holdings Ltd. • Grupo Jaremar • Hacienda La Cabaña S.A. • Hap Seng Plantations Holdings Bhd • HONDUPALMA • Industrial Danec SA • Industrias Aceiteras del Caribe de Honduras (HONDUCARIBE-ECARA) • Industrias Ales C.A. • Industrias de Jabones y Detergentes Las Palmas, S. A. • Innoprise Plantations Berhad • IOI Corporation Berhad • Johor Corporation • KRETAM HOLDINGS BERHAD • Kuala Lumpur Kepong Berhad • KUD Tani Subur

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 27 Palm Oil Growers SUPPLY CHAIN USE 2015 SUPPLY CHAIN USE 2016

BC MB SG IP ND BC MB SG IP ND COMPANIES

• Kulim (Malaysia) Berhad • Lam Soon Plantations Sdn Bhd • M.P. Evans Group PLC • Mados’s Holdings Sdn Bhd • Mong Reththy Investment Cambodia Oil Palm Co, Ltd (MRICOP) • N.Y.Hiew (Holdings) Sdn Bhd • Nacional Agro Industrial, S. A. • NaturAceites S. A. • Natural Habitats Group • Noble Plantations Pte Ltd • NORPALM GHANA LIMITED • Olam International Limited • OLEOFLORES S A S • PALMACEITE S.A. • Palmas del Cesar S.A. • Palmas del Ixcan • Palmeras de la Costa S.A. • Poligrow Colombia Ltda • PPB Oil Palms Berhad • PT Agrowiratama • PT Austindo Nusantara Jaya Agri • PT Bakrie Sumatera Plantations TBK • PT Berkat Sawit Sejati • PT Bukit Barisan Indah Prima • PT Cipta Usaha Sejati • PT DHARMA SATYA NUSANTARA • PT FIRST LAMANDAU TIMBER INTERNATIONAL • PT Harisa Agro Lestari • PT Inti Indosawit Subur • PT Ivo Mas Tunggal • PT Mentari Pratama • PT Musim Mas • PT Perkebunan Nusantara III • PT Perkebunan Nusantara IV (PERSERO) • PT PP London Sumatra Indonesia Tbk • PT Rimba Mujur Mahkota • PT Salim Ivomas Pratama Tbk • PT Sampoerna Agro • PT Sawit Sumbermas Sarana • PT Siringo Ringo • PT SMART Tbk • PT Swakarsa Sinarsentosa • PT Tri Bakti Sarimas • PT Triputra Agro Persada • PT Tunas Baru Lampung Tbk • PT. Barumun Agro Sentosa • PT. Brahma Binabakti • PT. DENDYMARKER INDAHLESTARI

28 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 Palm Oil Growers SUPPLY CHAIN USE 2015 SUPPLY CHAIN USE 2016

BC MB SG IP ND BC MB SG IP ND COMPANIES

• PT. Eagle High Plantations Tbk • PT. Gawi Bahandep Sawit Mekar • PT. GAWI MAKMUR KALIMANTAN • PT. Sawindo Kencana • PT. Unggul Lestari • R.E.A. Holdings Plc • Saikueng Bansawan Community Enterprise • Savonnerie Tropicale S.A • SAWIT KINABALU SDN. BHD. • SIAT SA • SIPEF Group • SIPEF-CI • Socfin Group (PT Socfindo and Socfinco SA) • Sociedad Industrial Dominicana • SOTRADER (Societe Gabonaise De Transformation Agricol) • Srijaroen Sustainable Oil Palm Production Community Enterprise Group • TDM Plantation Sdn Bhd • TECK GUAN HOLDINGS SDN. BHD. • Tian Siang Holdings Sdn Bhd • TSH Resources Berhad • TWIFO OIL PALM PLANTATIONS LIMITED • United Palm Oil Industry Public Company Limited (UPOIC) • United Plantations Bhd • Univanich Palm Oil Public Company Limited (Thailand) • UPOIC Nuakhlong-Khaopanom • Volta Red Limited • Watawala Plantations PLC • Wild Asia Sdn. Bhd. (Wild Asia Group Scheme) • Wilmar International Limited

4.2

PROCESSORS AND TRADERS – PRIMARY AND SECONDARY*

There appear to be a number of processor members In terms of the uptake of different supply chain who have reported incomplete or missing data, which models, 33 out of 293 processors reported 100% has affected the accuracy of this initial analysis. 12 CSPO. Mass Balance and Segregated were the most processors members were removed from the data popular supply chain models. set because they did not report their total palm oil usage. This has not allowed us to calculate what percentage their CSPO usage represents. A further 3 processor members were removed from the data set because of incomplete data.

* Primary refers to the registered RSPO membership sector of the submitter and their main business activity. Secondary refers to the minor and/or additional business activity of the submitter

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 29 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • AAA Oils & Fats Pte. Ltd. 68% 1% 9% 22% Processors • AAK AB & Traders 100% • Absolute Power P Co., Ltd. PRIMARY 37% 32% 22% • Acatris

• ACEITES VEGETALES SALUDABLES 81% 19% XXI,S.L.

• ACEITES Y DERIVADOS SOCIEDAD 37% 63% ANONIMA (ACEYDESA)

• Agritrade International PTE LTD 100%

• AGRITRADE TARIM URUNLERI TICARET LOJISTIK VE DEPOCULUK 100% LIMITED SIRKETI 72% 4% 24% • AGRIVAR: Agro Industrie Variée 60% 40% • Agro Supply A/S 100% • AI Energy Public Company Limited 97% 3% • Albright and Wilson ( Australia) Ltd 100% • Alnor Oil Company, Inc. 100% • Ambrian Energy GmbH 100% • Andreas Jennow A/S 100% • Audens Solutions SL 63% 6% 23% 8% • BAKELS 100% • Bangchak Biofuel Company Limited

• Barry Callebaut Food Manufacturers 61% 26% 13% Europe 62% 21% 17% • BASF SE 100% • Berg & Schmidt GmbH & Co. KG 100% • BIO OILS ENERGY S.L.

• Biocombustibles Sostenibles del Caribe S.A. 92% 8% 100% • Budi Feed Sdn. Bhd. 91% 6% 3% • Bunge Limited 82% 18% • C.I Acepalma S.A. 100% • C.I. BIOCOSTA S.A. 100% • Caila & Pares, SA 67% 33% • Capol GmbH 15% 40% 45% • Cardowan Creameries Ltd 100% • CARE Naturkost GmbH & Co. KG 15% 49% 36% • Carotino/ JC Chang Group 100% • CECA SA 100% 6%1% • Cefetra 15% 15% 5% • CFC, Inc dba Columbus Vegetable Oils 8% 86% 5% • Chimab S.P.A.

30 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Chumporn Palm Oil Industry Public 100% Company Limited Processors 100% & Traders • COAPALMA ECARA PRIMARY • COFCO Limited (China National Cereals, Oils and Foodstuffs 95% 5% Corporation)

• Comercializadora Internacional 100% Ciecopalma S.A. 83% 17% • Corbion N.V. 80% 20% • Corman S.A.

• Corporacion Industrial de Sula S.A. 100% (COINSU) 81% 19% • Cremer Oleo GmbH & Co. KG

• Delmon Products Company Branch 100% Ltd.

• Diamant Nahrungsmittel 91% 2% 7% GmbH & Co KG 99% 1% • Dr. Straetmans GmbH 4% 21% 75% • Ecochem Oleochemicals Limited 93% 5% 1% • Ecolex Sdn Bhd 98% 1% 1% • Emery Oleochemicals (M) Sdn. Bhd. 100% • Emirates Refining Company Ltd

• Energy Absolute Public Company 100% Limited

• EOC Surfactants NV 98% 1% 1%

• ERCA WILMAR COSMETIC 68% 32% INGREDIENTS Sp. z o.o. 100% • Estelle Chemicals Private Limited 100% • EVYAP SABUN MALAYSIA SDN BHD 100% • Excelvite Sdn. Bhd. 100% • EXTRACTORA SICARARE SAS 100% • FACI ASIA PACIFIC PTE LTD 94% 6% • FACI S.P.A 98% 2% • Felda IFFCO Sdn Bhd 29% 18% 53% • Fenaco Genossenschaft 100% • Fine Organic Industries PVT.LTD. 100% • Florin AG 85% 4% 11% • Fuji Oil Group 100% • Future Prelude Sdn. Bhd. 91% 8% 1% • Givaudan SA 100% • Glencore Agriculture B.V.

• Global Green Chemical Public 100% Company Limited 90% 7% 3% • Godrej Industries Limited 1% 99% • GoodMills Innovation GmbH

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 31 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• GRUPO EMPRESARIAL PALACIOS 100% ALIMENTACIÓN, S.A. Processors 100% & Traders • Guangzhou Namchow Food Co., Ltd 43% 57% PRIMARY • GUM BASE COMPANY - S.P.A.

• Gustav Heess Oleochemische 4% 16% 25% 55% Erzeugnisse GmbH 100% • Heinrich Nagel KG (GmbH & Co.) 65% 35% • IMCD GROUP B.V. 100% • INDUSTRIAL ALPAMAYO S.A 100% • Industrial Danec SA 97% 3% • INDUSTRIAL QUIMICA LASEM, SAU 85% 14% 1% • Industrializadora Oleofinos SA de CV 100% • Industrias Ales C.A. 96% 96% • Innospec inc. 100% • Interchem Agencies Limited

• Intercontinental Specialty Fats Sdn 90% 1% 9% Bhd 80% 3% 17% • IOI Corporation Berhad 100% • ITAL BI-OIL S.R.L 94% 6% • Jacob Stern & Sons, Inc. 99% 1% • Josovina Commodities Pte Ltd 100% • JUABEN OIL MILLS LTD 29% 47% 24% • Juchem Food Ingredients GmbH 91% 1% 9% • Keck Seng (Malaysia) Berhad 100% • KemCare Limited 1% 34% 66% • Koninklijke Zeelandia Groep b.v. 100% • La Fabril S.A. 80% 20% • Lam Soon (Thailand) Plc. 99% 1% • Lam Soon Edible Oils Sdn Bhd 68% 22% 10% • Lasenor Emul SL 80% 20% • Lipidos Santiga SA

• LLC Torgoviy Dom Solnechnye 100% Produkty 100% • Loiret & Haentjens SA 93% 7% • Lonza Inc. 1% 3% • Louis Dreyfus Commodities Asia 99% 1% • M.W. Beer & Co. Limited 100% • MAC World Industries Sdn Bhd 100% • Macphie of Glenbervie Ltd 100% • MACWORLD INDUSTRIES LIMITED 100% • Marsa Yağ Sanayi Ve Ticaret Anonim Şirketi

32 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Martin & Servera Aktiebolag 100% Processors • Marubeni Corporation & Traders 100% • Marvesa Holding N.V. PRIMARY • Meggle AG/Molkerei Meggle 100% Wasserburg GmbH & Co.KG 100% • Mercur Handel GmbH 100% 2% • Mercuria Energy Trading SA 100% • Mitsubishi Corporation

• Morakot Industries Public Company 100% Limited

• NAMCHOW CHEMICAL INDUSTRIAL 96% 4% CO.,LTD. 100% • Natural Habitats Group 100% • Natures Oils Limited 100% • New Biodiesel Co., Ltd 85% 15% • Nice Rika Biotechnologies Sdn Bhd 100% • Nimir Industrial Chemicals Ltd 15% 85% • Nortech Foods Limited 100% • Novozymes A/S 70% 30% • Nutiva 11% 48% 41% • Nutriswiss AG 100% • Olam International Limited

• OLEAGINOSAS DEL PERU S.A - 100% OLPESA 100% • Oleen Co. Ltd. 96% 4% • Oleo-fats, Incorporated 60% 27% 12% • OLEON NV 71% 29% • OLFOOD SRL

• OLIO Spezial Speisefett Speiseol 100% GmbH 98% 2% • Oxiteno S.A. Indústria e Comércio 99% 1% • Pacific Inter-Link Sdn. Bhd. 94% 6% • Pacific Oils & Fats Industries Sdn Bhd 68% 32% • PALMACEITE S.A. 100% • Palmeras de la Costa S.A. 99% 1% • Palmeros de Aguan S. A. (PALMASA) 100% • PALMS RESOURCES PTE LTD

• Patum Vegetable Oil Company 100% Limited 80% 5% 4% 10% • PCC Exol SA 93% 7% • PELLEGRINI SRL 100% • Petronas Chemicals Group Berhad 100% • Pin It Pastry Ltd

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 33 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

99% 1% • Pitak Palm Oil Company Limited Processors 100% • Prime Surfactants Limited & Traders 98% 2% PRIMARY • Pro Fair Trade AG 100% • PT Agro Jaya Perdana 97% 3% • PT Budi Nabati Perkasa 98% 2% • PT Indokarya Internusa 97% 1% 1% • PT Intibenua Perkasatama 100% • PT Pacific Indopalm Industries 100% • PT Pacific Palmindo Industri 81% 1% 17% • PT Wahana Citra Nabati 100% • PT Wira Inno Mas 80% 1% 5% 14% • Puratos NV 96% 4% • QUATERNIA S.L. 69% 31% • Rapunzel Naturkost GmbH 38% 42% 20% • Royal Dutch Shell plc 100% • Sakamoto Yakuhin Kogyo Co., Ltd. 70% 27% 3% • Sang Kee Edible Oils Sdn. Bhd. 1% • Sangsook Industry Co. Ltd. 99% 100% • Scobie & Junor (Estd. 1919) Ltd 13% 32% 53% 2% • Silbury Marketing Ltd 100% • Sime Darby Unimills BV 89% 11% • SIPRAL PADANA S.p.A. 99% 1% • Sociedad Industrial Dominicana 92% 8% • Sojitz Asia Pte Ltd 100% • Sojitz Corporation

• SOUTHERN ACIDS INDUSTRIES SDN. 99% 1% BHD.

• Southern Edible Oil Industries (M) 100% Sdn Bhd

• SREE RAYALASEEMA ALKALIES AND 100% ALLIED CHEMICALS LTD. 11% 89% • Srijaroen Palm Oil Co.,Ltd. 94% 6% • STEARINERIE DUBOIS & FILS 96% 4% • Stepan Company 96% • Stern-Wywiol Gruppe GmbH + Co. KG 3% 1% 100% • Symrise AG 98% 2% • Thai Fatty Alcohols Company Limited 91% 9% • The Q Partnership Ltd 100% • THIN OIL PRODUCTS LLC. 100% • Tianjin Namchow Food Co., Ltd. 100% • Topchim

34 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Toyota Tsusho Corporation

Processors • Trans-Asia Phils Manufacturing 99% 1% & Traders Industries Corporation 100% PRIMARY • Tsukishima Foods Industry. Co.,Ltd. 94% 6% • Unger Fabrikker AS 89% 11% • Vance Bioenergy Sdn Bhd 82% 16% 2% • Victory Tropical Oil USA, Inc. 64% 3% 34% • Volac International Ltd

• VOLAC WILMAR FEED INGREDIENTS 99% 1% LIMITED 97% 3% • VVF (India) Limited 8% 12% 74% 6% • Walter Rau Neusser Öl und Fett AG 100% • Watawala Plantations PLC 8% 7% 25% • Wilmar Europe Holdings BV

COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • ACEITES S.A. 7% 93% Processors • Agrocaribe & Traders 78% 20% 2% • Agropalma Group SECONDARY 97% 3% • Associated British Foods plc 100% • Casa Olearia Italiana Spa

• Compañia Industrial Aceitera Coto 100% Cincuenta y Cuatro S.A

• Cooperativa de Produccion Agropecuaria de Campesinos Salama 100% Limitada 100% • Duni AB 53% 47% • Extractora del Sur de Casanare S.A.S.

• FELDA GLOBAL VENTURES HOLDINGS 100% BERHAD

• Gebr. Steinhart Wachswarenfabrik 96% 4% GmbH & Co. KG 100% • Goldtree (S.L.) Ltd 54% 46% • Grupo Jaremar 100% • Hacienda La Cabaña S.A.

• Industrias Aceiteras del Caribe de 100% Honduras (HONDUCARIBE-ECARA) 42% 58% • NATU’OIL SERVICES INC 96% 4% • NaturAceites S. A. 100% • Nöll & Co. GmbH 97% 2%1% • Olam Food Ingredients UK Limited

• Pacific Oleochemicals Sdn Bhd 100% 100% • PT Agro Makmur Raya

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 35 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

100% • SAWIT KINABALU SDN. BHD. Processors 80% 20% • SIAT SA & Traders 39% 1% 25% 35% SECONDARY • United Plantations Bhd 10% 5% 80% 5% • Wessanen Nederland Holding BV

COMPANIES Incomplete / Missing Data

Incomplete / Missing Data • LLC KRC EFKO-Kaskad Processors Incomplete / Missing Data • Manildra Group & Traders Incomplete / Missing Data • Cargill Incorporated REMOVED Incomplete / Missing Data • Dr Julius Pompe OHG & Co GmbH Incomplete / Missing Data • Golden Agri-Resources Ltd

• Fábrica de Grasas y Productos Incomplete / Missing Data Químicos Limitada, Grasco Limitada Incomplete / Missing Data • Global Agri-Trade Corporation Incomplete / Missing Data • IFFCO (MALAYSIA) SDN. BHD.

• Inter-Continental Oils and Fats Pte Incomplete / Missing Data Ltd (ICOF) Incomplete / Missing Data • LFI (UK) Ltd Incomplete / Missing Data • Mewah Group Incomplete / Missing Data • Sun Ace Kakoh (Pte) Ltd Incomplete / Missing Data • Unigra s.r.l. Incomplete / Missing Data • Wilmar International Limited

• AB Fortum Värme samägt med Incomplete / Missing Data Stockholms stad

36 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 4.3

CONSUMER GOODS MANUFACTURERS (CGM) – PRIMARY AND SECONDARY

Seven CGM members were removed from the data set due to errors in data. 10 CGM members were removed from the data set because they reported more CSPO usage than total palm oil usage.

PRIMARY COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 4% 96% • 2 Sisters Food Group

• A&W Feinbackwaren GmbH, 100% Eschweiler

• Aachener Printen- und Schkoladenfabrik Henry Lambertz 78% 16% 6% GmbH & Co KG 100% • Aalst Chocolate Pte Ltd 100% • Abbelen GmbH 100% • Agrarfrost GmbH & Co. KG 94% 2%4% • Agristo NV 94% 2%4% • Ajinomoto Co., Inc. 100% • Alfred Ritter GmbH & Co. KG 27% 10% 63% • Allied Bakeries 5% 4% 90% • Apetito AG 4% 96% • Arla Foods a.m.b.a 100% • Arma Food Industries 100% • Aroma Bay Candles Co., Ltd 5% 95% • ARTENAY BARS 29% 71% • ARYZTA AG 100% • AS Hansa Candle 8% 68% 11% 13% • Associated British Foods plc

• Ava Decor Production, Sociedad 100% Limitada 100% • Aviko BV 100% • Avon Products, Inc. 88% 3% 8% • B.C. Mylle 91% 8% 1% • B.V. Remia Handelmaatschappij 85% 15% • Bäcker Bachmeier GmbH & Co. KG

• backaldrin Österreich The Kornspitz 100% Company GmbH 100% • Baerlocher GmbH 28% 24% • Bahlsen GmbH & Co. KG 100% • Bakkersland B.V. 100% • Balchem Corporation 100% • Balconi S.P.A. - Industria Dolciaria 20% 2% 78% • Banketbakkerij Merba B.V.

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 37 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 21% 16% 63% • Banketbakkerij Nora BV 100% Consumer Goods • Banketbakkerij Wouter de Graaf Manufacturers 100% • Barilla G. e R. F.lli Società per Azioni PRIMARY 100% • Baronie NV 100% • BARONIE UK LIMITED 5% 2% 93% • BAULI S.P.A 100% • Bayer AG 79% 21% • Beiersdorf AG 74% 4% 23% • Beltek (Huizhou) Foods Co., Ltd. 100% • Berg + Schmidt (M) Sdn Bhd 100% • Berlys Corporacion Alimentaria SAU

• Beromin GmbH 74% 23% 8% 100% • BETASOAP Sp. z o.o. 100% • Biscuiterie Seghers 91% 9% • Biscuits Bouvard

• BISPOL SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚĆ 100% 100% • Blommer Chocolate 100% • Bolsius International B.V. 100% • Bonback GmbH &Co.KG 100% • Bradford Soap Works

• Brandt Zwieback-Schokoladen GmbH 18% 82% & Co. KG 100% • BRF (THAILAND) LIMITED 100% • Bright Blue Foods Ltd 47% 4% 48% • Brioche Pasquier Cerqueux 91% 1% 8% • Brueggen KG 60% 40% • Burton’s Foods Ltd 99% 1% • C.H. Guenther & Son, Incorporated. 100% • CAMILO FERRON CHILE S.A. 7% 33% 60% • Campbell Soup Company 100% • Casa Olearia Italiana Spa 100% • CASTY, S.A. 86% 14% • CB - Chocolaterie de Bourgogne 100% • Celia Laiterie De Craon 100% • Cémoi 2% 5% 93% • Cereform Ltd 100% • Chaucer Foods Ltd 95% 5% • CHIPITA S.A.

• Chocoladefabriken Lindt & Sprungli 20% 2% 78% AG

38 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 14% 1% 16% 69% • Clasen Quality Chocolate, Inc. 95% 5% Consumer Goods • CO-OP Clean Co. Ltd. Manufacturers 19% 39% 40% 5% • Colgate-Palmolive Company PRIMARY 100% • Comidas Holdings 5 B.V. 5% 95% • Conditess, Feine Kuchen GmbH

• Conditorei Coppenrath & Wiese 100% GmbH & Co. KG 63% 35% 2% • Conrad Schulte GmbH & Co. KG

• Continental Confectionery Company 89% 11% Gda Sanayi Ve Ticaret Anonim irketi 7% 93% • Coppenrath Feingebäck GmbH 100% • CPRAM COMPANY LIMITED 100% • Creative Food Ingredients Inc 5% 95% • CREMYCO FILLINGS, S.L. 100% • Crescent Marketing Inc

• CSM Bakery Solutions Europe Holding 45% 35% 20% B.V. 100% • Cukiernia Mistrza Jana Sp. z o.o. 99% 1% • D H Brothers Industries (Pty) Ltd 25% 75% • Döhler Dahlenburg GmbH 65% 65% 1% • Daelmans Bakkerijen b.v. 65% 65% 1% • DAILYCER 2% 26% 26% 46% • DAILYCER UK LIMITED 100% • Dairy Crest Group plc 100% • Dalda Foods (Pvt) Limited 78% 22% • Dalli-Werke GmbH & Co.KG 99% 1% • Dan Cake (Portugal), S.A. 72% 28% • Dan Cake A/S 100% • DAUDRUY Van Cauwenberghe 98% 2% • Davies Bakery 3% 97% • Dawn Foods International B.V 100% • DCS Group (UK) Limited 58% 42% • De Banketgroep

• DE-VAU-GE Gesundkostwerk 100% eutschland GmbH

• DECO INDUSTRIE SOCIETA’ COOPERATIVA PER AZIONI IN SIGLA 100% DECO INDUSTRIE S.COOP.P.A. 3% 1% 97% • Deeside Cereals I Ltd 100% • Delaviuda Alimentación, S.A.U. 94% 6% • Dick den Hertog Beheer B.V. 28% 72% • Dijo Baking Sp. z.o.o. 100% • DKS Co. Ltd.

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 39 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 28% 27% 71% • Döhler Dahlenburg GmbH 9% 43% 47% Consumer Goods • Domino’s Pizza, Inc. Manufacturers 100% • DONAU Kanol GmbH & Co KG PRIMARY 100% • DP Supply B.V. 30% 68% 2% • Dr August Oetker Nahrungsmittel KG 100% • Dr. Schär AG 6% 52% 41% • Dreiring-Werk GmbH & Co. KG 100% • DSM Nutritional Products AG 11% 89% • Duni AB 100% • Dutch Bakery Group B.V. 100% • Eccelso Limited 100% • Edelweiss GmbH & Co. KG

• Eichetti Confect Spezialitäten A. 100% Eichelmann GmbH & Co. KG 100% • El Pequeño Molino, S.A

• ELBISCO INDUSTRIAL & COMMERCIAL 100% FOOD S.A. 71% 29% • Elementis Specialties, Inc. 100% • Emil Kiessling GmbH 57% 43% • EPC Group B.V. ta Royal Sanders 100% • Erbo Spraytec AG 100% • Erdal GmbH & Co KG 42% 58% • Euro Cakes S.P.A. 100% • Europe Snacks 100% • Farm Frites International B.V. 100% • Ferrero Trading Lux S.A. 96% 1%2% • FINSBURY FOODS GROUP PLC 50% 41% 9% • fit GmbH 100% • Foleys Candies Ltd 100% • Fonterra Co-operative Group Ltd 100% • ForFarmers B.V. 100% • Formosa Oilseed Processing Co, LTD 100% • Franklin Foods West, Inc. 50% 50% • Freshpack Limited 4% 96% • Fresystem spa 72% 5% 23% • Fromageries Bel SA

• G.H. SHELDON WHOLESALE BAKERS 99% 1% `GALA Kerzen GmbH

• GALA Kerzen GmbH 22% 78% 5% 95% • Galbusera S.p.A. 97% 3% • GALLETAS GULLÓN, S.A.

40 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 9% 76% 15% • Gallon-Kosmetik GmbH & Co. KG 26% 74% Consumer Goods • Gebr. Jancke GmbH Manufacturers 100% • Gebrueder Mueller Kerzenfabrik AG PRIMARY 100% • General Mills 91% 8% 1% • Genius Foods Limited 97% 3% • GFL SA

• Ginsters (A Division of Samworth 100% Brothers Limited) 34% 66% • Glanbia Ingredients Ireland Limited 81% 19% • GLOBAL COSMED SPÓŁKA AKCYJNA 15% 85% • GOJO Industries Inc 75% 25% • Golden Bake Limited 100% • Goldenfry Foods Ltd 1% 99% • Goodman Fielder Ltd 44% 56% • Göteborg’s Food Budapest Zrt 2% 98% • GrainCorp Limited 72% 3% 9% 16% • Green’s Foods Holdings Pty Ltd 100% • Greencore Group plc 89% 11% • Griesinger GmbH 86% 14% • Griesson-de Beukelaer GmbH & Co. KG 90% 10% • Griffin’s Foods Ltd 100% • Griffith Foods Worldwide Inc.

• Großekathöfer Convenience Food 34% 66% GmbH 45% 8% 47% • Groupe Biscuits Leclerc Inc

• Groupe GM Cosmética 3% 1% 96% Portugal, SA 100% • Gruma Oceania Pty Ltd 100% • Gruma SAB de CV 78% 14% 8% • Gruninger AG 100% • Gruppo Desa S.P.A. 23% 15% 18% 44% • Gudrun Commercial NV

• H. & E. Reinert Westfälische Privat 100% Fleischerei GmbH 100% • Hada S.A. 31% 47% 22% • Hain Celestial Group, Inc 79% 17% 4% • HARIBO Produktions GmbH & Co. KG. 100% • Harry-Brot GmbH

• Hela Gewürzwerk Hermann 46% 3% 52% Laue GmbH 98% 2% • HELLEMA HALLUM B.V. 100% • Helwa Wafelbakkerij BV

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 41 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Henkel AG & Co. KGaA 25% 13% 62% Consumer Goods • Hochland Deutschland GmbH Manufacturers 75% 25% • Holiday Ice BV PRIMARY 100% • House of Vantage Limited 100% • Hovis Limited 84% 13% 2% • Huegli Holding AG 100% • HUG AG 100% • Hydrior AG 59% 41% • IBIS Backwarenvertriebs-GmbH 100% • ICE CREAM FACTORY COMAKER SA 97% 3% • Icelandic Group Holdings Limited 100% • IDILIA FOODS SL 100% • IFFCO Pakistan Pvt. Ltd. 67% 33% • In 2 Food Group (Pty) Ltd

• International Flavors 73% 15% 12% & Fragrances Inc. 100% • Intersnack Procurement B.V 100% • IREKS GmbH 100% • JACQUET PANIFICATION 100% • JDS Foods Ltd 42% 46% 1% 12% • Jeen International Corp. 92% 8% • Jeyes Group Ltd 100% • John Drury & Co Ltd 100% • Johnson & Johnson 69% 31% • Josef Manner & Comp AG 100% • JSC ?NMGK? 89% 2% 9% • Juan Y Juan S.L. 100% • Justin’s LLC

• Kambly SA Spécialités 34% 52% 14% de Biscuits Suisses 100% • Kao Corporation 95% 3% 1% • Kappus Seifen GmbH Riesa & Co. KG 100% • Kellogg Company 100% • Kerry Group Plc 25% 67% 7% • KIND LLC 72% 16% 12% • Koninklijke Smilde BV 70% 2% 28% • KORONA SPÓŁKA AKCYJNA 64% 34% 2% • Kraft Heinz Foods Company 100% • KU Kerzenunion GmbH 77% 22% 2% • Kuchenmeister GmbH 60% 1% 39% • L Oreal

42 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 44% 2% 54% • La Boulangere 100% Consumer Goods • LA FLOR BURGALESA, S.L. Manufacturers 94% 6% • LA FOURNÉE DORÉE PRIMARY 93% 7% • Laboratoires M&L SA 61% 3% 35% • Lamb Weston / Meijer VOF 100% • Lamb Weston Holdings, Inc. 100% • Landgenossenschaft Ennstal eGen 100% • Lantmännen ek för 100% • Le Petit Pain Holdings, LLC 92% 8% • LEIMER KG 100% • LES DELICES DES 7 VALLEES 96% 4% • Lieken Brot- und Backwaren GmbH 100% • Lion Corporation 50% 50% • Lithardt Holding GmbH 26% 74% • LIVEN, S.A. 100% • Lorenz Nuss GmbH 1% 4% 96% • Lorenz Snack-World Holding GmbH 100% • Lotus Bakeries NV 100% • LSI-Germany GmbH 100% • Ludwig Schokolade GmbH & Co. KG 100% • Magnolia Sp. z o.o. 56% 39% 5% • Mann & Schröder GmbH 100% • Mantinga 100% • Maple Donuts, INC 71% 29% • Margarine Thibault inc. 100% • Mars, Incorporated 100% • Maruchan. Inc. 100% • McBride plc 15% 82% 3% • McCain Foods Europe BV 100% • McColgans Quality Foods Ltd 100% • Meiji Co., Ltd. 100% • Menken Orlando BV 4% 74% 11% 11% • Mimasu Cleancare Corp. 100% • Mobergarna AB 100% • MOGADOR s r.o. 100% • Mondelez International, Inc 11% 89% • Morning Foods Ltd 100% • Mulder Natural Foods 9% 91% • Nairns OatCakes Ltd

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 43 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 53% 47% • Natura Logistica E Serviços Ltda 3% 14% 83% Consumer Goods • Newlat S.p.A. Manufacturers 41% 53% 7% • Nissin Foods (USA) CO., Inc. PRIMARY • Nissin Foods Élelmiszerek 100% Magyarországi Kft 1% 99% • Nomad Foods Europe Limited 95% 5% • Nordex Holding A/S 99% 1% • Nordgetreide GmbH & Co. KG 100% • Norte-Eurocao, S.L.U. 100% • NUOVA SESAC,SL 100% • NUTKAO s.r.l. 78% 22% • NutriXo

• Nuttelex Food Products Proprietary 100% Limited 93% 7% • NV Biscuiterie Thijs 83% 6% 7% 4% • Oerlemans Foods NL BV 80% 15% 5% • Oleificio Salvadori S.r.l. 60% 3% 37% • Oriflame Cosmetics Global S.A. 63% 3% 29% • Orkla ASA 94% 6% • OTTO Cosmetic GmbH 43% 57% • Oy Karl Fazer AB 92% 1% 7% • P&G 100% • Pågen AB 43% 57% • Pally Biscuits BV 42% 58% • PAOS INDUSTRIES SDN BHD 56% 44% • Park cakes Ltd 84% 16% • Patties Foods Ltd 61% 39% • Paulig Ltd. 100% • Peerless Holdings Pty Ltd 100% • PepsiCo 100% • Peter Kölln KgaA 100% • Peters Food Service Ltd 83% 16% • PHOENIXY SRL 100% • PIERRE SCHMIDT

• Pinnacle Bakery & Integrated 90% 10% Ingredients Pty Ltd 100% • Poppies International NV 100% • Popz USA LLC 64% 36% • Pork Farms Ltd

• “Poznan Onion” Spółka Z 99% 1% Ograniczona Odpowiedzialnoscia 6% 94% • Premier English Manufacturing LTD

44 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Premier Foods 100% Consumer Goods • Prima Foods UK Ltd Manufacturers 100% • Princes Limited PRIMARY 100% • Productos Virgen del Brezo, S.A. 100% • Promol, Industria de Velas , SA 6% 93% • PT Mikie Oleo Nabati Industri 88% 6% 5% 1% • PZ Cussons Plc 34% 66% • Quality Irish Food Limited 99% 1% • Quorn Foods Limited 20% 80% • Raisio plc. 100% • Raps GmbH & Co.KG 73% 18% 8% • Rascal Confectionery Limited 97% 3% • RAUSCH AG Kreuzlingen 91% 8% 1% • Razzo Ltda 16% 84% • Real Good Food Company plc 15% 21% 63% • Reckitt Benckiser PLC 93% 7% • Remia C.V. 100% • Richardson International Limited 80% 20% • Royal FrieslandCampina N.V. 21% 79% • Royal Steensma B.V. 100% • Royale Lacroix 78% 22% • Rübezahl Schokoladen GmbH

• Rudolf Ölz Meisterbäcker GmbH & 100% Co KG 17% 11% 24% 49% • RUF Lebensmittelwerk KG

• S & A - SOCIEDADE INDUSTRIAL DE 9% 91% APERITIVOS, S.A. 100% • S. Spitz GesmbH 100% • s.a. Aigremont nv 24% 76% • Samworth Brothers 90% 10% • SANYO CHEMICAL INDUSTRIES, LTD. 100% • SARGENTS PTY LTD 100% • SAS Biscuits Poult 100% • SAS Cérélia 100% • Savane Brossard 36% 64% • Scandic Food A/S

• Schne-Frost Ernst Schnetkamp GmbH 26% 74% & Co. KG 69% 15% 16% • Schreiber & Rupp GmbH 54% 46% • Schwartauer Werke GmbH & Co.KGaA 100% • Sels Oel + Fett GmbH & Co.KG

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 45 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• SENNA Nahrungsmittel GmbH & 100% Co KG Consumer Goods 100% Manufacturers • Senzora B.V. 96% 4% PRIMARY • Seventh Generation, Inc 100% • Shire Foods Limited 3% 97% • Shiseido Company Limited 100% • Shugar Soapworks, Inc. 20% 80% • Signature Flatbreads (UK) LTD 38% 62% • SmålandsMunken AB 67% 30% 2% • SMB (St Michel Biscuits) 100% • Snack Foods Limited 18% 82% • Soapworks Ltd 99% 1% • Societe Industrielle de Bondues 85% 15% • SOFIVO SAS 95% 5% • Solent International 100% • Solvay USA Inc. 100% • Spaas Kaarsen NV 85% 5% 10% • Speedibake 100% • Stratas Foods LLC 100% • Struik Foods B.V. 99% 1% • Sweet Tec GmbH 100% • Swinkels Snackery & Backery B.V. 99% 1% • Symingtons Ltd 41% 3% 56% • Taiyo Yushi Corp 6% 51% 43% • Takanashi Milk Products Co.,Ltd. 89% 11% • TAMANOHADA SOAP CORPORATION 100% • Tangerine Confectionery Ltd 100% • Tante Fanny Frischteig GmbH 26% 74% • Teamfoods Colombia S.A. 38% 62% • Ter Beke NV 47% 49% 4% • The Clorox Company 100% • The Estee Lauder Companies Inc. 100% • The Father’s Table 90% 10% • THE GB FOODS S.A. 100% • The J.M. Smucker Company 100% • The Jordans and Ryvita Company Ltd. 100% • Thurn Produkte GmbH 100% • Tom Hannah (Agencies) Ltd.

• TOTTIS FOODS INTERNATIONAL S.A. 100% ta TOTTIS BINGO S.A.

• TreeHouse Foods, Inc. 73% 18% 8%

46 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Trend Laboratories Pty Ltd 59% 32% 10% Consumer Goods • Trensums Food AB Manufacturers 22% 7% 72% • Twincraft Soap PRIMARY 100% • Unichips Italia S.P.A. 100% • Unilever 76% 54% • United Biscuits 83% 14% 3% • VALENTIN TRAITEUR 100% • Valio Oy 65% 33% 2% • VAN DEN DOEL BV 66% 2% 32% • Vandemoortele 100% • Ventura Foods, LLC

• Verdener Keks- und Waffelfabrik Hans 80% 20% Freitag GmbH & Co. KG 33% 32% 35% • VFI GmbH

• Vieira de Castro Produtos Alimentares 30% 70% S.A. 100% • Vitacuire SAS

• Vortella Lebensmittelwerk 8% 92% W.Vortmeyer GmbH 22% 78% • Vreugdenhil Dairy Foods 100% • W.D. Irwin and Sons Limited. 10% 5% 80% 5% • Walter Rau Lebensmittelwerke GmbH 48% 26% 26% • Warburtons Ltd. 100% • Wernsing Feinkost GmbH 94% 3%3% • Wessanen Nederland Holding BV

• Westfälische Lebensmittelwerke, 84% 16% Lindemann GmbH & Co. KG 6% 94% • Weston Foods (Canada) Inc. 56% 44% • Wewalka GmbH Nfg.KG

• Wikana Keks- und Nahrungsmittel 100% GmbH

• Wilhelm Reuss GmbH & Co. KG 1% 99% Lebensmittelwerk 16% 2% 83% • William Jackson Food Group 97% 3% • World Cones NV 100% • WWF Operating Company 100% • Young’s Seafood Limited 100% • YSCO NV

• ZakÅ‚ad Wyrobów Cukierniczych 99% Millano Krzysztof Kotas 100% • Zentis GmbH & Co KG 100% • Zott SE & Co KG

• Zur Mühlen Gruppe Aps & Co. KG 99% Hamburg

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 47 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Bangchak Biofuel Company Limited

Consumer Goods • Barry Callebaut Food Manufacturers 61% 26% 13% Manufacturers Europe 37% 27% 55% SECONDARY • EVYAP SABUN MALAYSIA SDN BHD 66% 34% • Givaudan SA 2% 98% • Industrias Ales C.A.

• Industrias de Jabones y Detergentes 100% Las Palmas, S. A. 99% 1% • IRCA S.P.A 98% 1% 1% 1% • Kent Foods Limited 100% • Lam Soon (Thailand) Plc. 100% • MVO 12% 88% • NaturAceites S. A.

• Pacific Oleochemicals Sdn Bhd 100%

• PT Megasurya Mas 100% 9% 91% • Puratos NV 100% • Shanghai Fine Chemical Co., Ltd. 100% • Srijaroen Palm Oil Co.,Ltd. 100% • Thorntons Limited 95% 5% • Tianjin Namchow Food Co., Ltd.

COMPANIES Incomplete / Missing Data

Incomplete / Missing Data • Unilever Consumer Goods Incomplete / Missing Data • Unilever Supply Chain Company AG Manufacturers Incomplete / Missing Data • Backaldrin Holding AG REMOVED • backaldrin Österreich The Kornspitz Incomplete / Missing Data Company GmbH Incomplete / Missing Data • Continental Bakeries BV Incomplete / Missing Data • The Hershey Company Incomplete / Missing Data • Europastry Incomplete / Missing Data • AUGUST STORCK KG Incomplete / Missing Data • Chemcolour Industries (NZ) Limited Incomplete / Missing Data • Confiteria Dulcinea S.L. Incomplete / Missing Data • Creightons PLC Incomplete / Missing Data • DMK Deutsches Milchkontor GmbH Incomplete / Missing Data • Zamek Lebensmittelwerke GmbH

• INDUSTRIAS LÃCTEAS ASTURIANAS, Incomplete / Missing Data S.A. Incomplete / Missing Data • Charoen Pokphand Foods PCL. Incomplete / Missing Data • Dalli-Werke GmbH & Co.KG Incomplete / Missing Data • Rich Holdings Inc.

48 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 4.4

RETAILERS – PRIMARY AND SECONDARY

Three retail members were removed from the data set because they reported more CSPO usage than total palm oil usage.

PRIMARY COMPANIES Non - RSPO B&C MB SG IP Member did not provide data

• ALDI SOUTH group - ALDI Einkauf GmbH & Co. oHG, Germany / HOFER KG, Austria / ALDI SUISSE AG, Switzerland / HOFER trgovina d.o.o., Slovenia / ALDI Magyarorszag Elemiszer, Hungary / Aldi Stores Ltd., Great Britain / ALDI Stores (Ireland) Ltd., Ireland / ALDI Inc., USA / ALDI Stores (A Limited Partnership), 3% 47% 50% Australia

• ALDI International Services GmbH & 81% 18% Co. oHG 100% • Axfood AB

• Bofrost* Dienstleistungs GmbH & 95% 5% Co. KG 70% 26%4% • Boots UK Limited 5% 75% 20% • C.I.V. Superunie B.A. 35% 49% 15% • Carrefour 100% • Compass Group PLC 30% 13% 56% 1% • Coop Sverige AB 3% 5% 91% • Coop Switzerland 18% 82% • Costco Wholesale Corporation 100% • CVS Health Corporation 100% • DAVIS TRADING COMPANY LIMITED 25% 12% 63% • EDEKA ZENTRALE AG & Co. KG

• Etablissements Fr. Colruyt - 21% 41% 38% Etablissementen Fr. Colruyt 100% • Foodstuffs Own Brands Ltd 38% 5% 21% 36% • Groupe CASINO 1% 99% • IKEA 39% 14% 17% • Kaufland 71% 2% 23% 4% • Kesko Food Ltd 94% 2% 4% • Krispy Kreme Doughnut Corporation 100% • LACTALIS BEURRES & CREMES 100% • LACTALIS NUTRITION DIETETIQUE 37% 62% • Lidl Stiftung & Co.KG 78% 20% 2% • Loblaws Inc. 10% 33% 57% • Marks and Spencer plc

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 49 COMPANIES Non - RSPO B&C MB SG IP Member did not provide data 7% 80% 12% 1% • McDonald’s Corporation 28% 14% 7% 51% • METRO Group Retailers 32% 68% • Rema 1000 Denmark A/S PRIMARY 66% 34% • Restaurant Brands International Inc.

• REWE Group on behalf of REWE- 8% 8% 85% Zentral-Aktiengesellschaft Köln 95% 5% • RODAN & FIELDS , LLC 45% 30% 25% • Royal Ahold Delhaize NV

• Sainsbury’s Supermarket Ltd (J 2% 42% 56% Sainsbury PLC)

• Sobeys National Merchandising 71% 18% 7% 4% Group 100% • SODEXO 100% • SOK Corporation 84% 11% 4% 1% • Starbucks Corporation 75% 25% • Target Corporation 1% 38% 61% • Tesco Stores Ltd 10% 45% 45% • The Co-operative Group 90% 10% • Thorntons Limited 6% 30% 63%1% • Waitrose Ltd 52% 39% 8% • Wal-Mart Stores, Inc 82% 18% • Wendy’s International, LLC 53% 47% • Woolworths (Proprietary) Limited 1% 91% 9% • Woolworths Limited

COMPANIES Non - RSPO B&C MB SG IP Member did not provide data 5% 78% 17% • Associated British Foods plc 100% Retailers • Industrias Ales C.A. 100% SECONDARY • Justin’s LLC 44% 2% 54% • Laboratoires M&L SA

• William Jackson Food Group 100%

COMPANIES Incomplete / Missing Data

Incomplete / Missing Data • SCAMARK SA Retailers Incomplete / Missing Data • Metcash Trading Ltd REMOVED • Srijaroen Sustainable Oil Palm Production Community Enterprise Incomplete / Missing Data Group

50 Members’ Use of Supply Chain Models ACOP Digest & Narrative 2017 4.5

PERCENTAGE CHANGES ACROSS CGM AND RETAIL, 2015-2016

88

78

56 55 49 46

38

28

Total CSPO % Physical CSPO %

‘15 ‘16 ‘15 ‘16

CGM Retailers 2015 / 2016 4.6

CONSUMER GOODS MANUFACTURERS

As can be seen in the graph above (4.5), physical CSPO in 2016 represented 46% of total usage, and total CSPO in 2016 represented 49% of total usage. In comparison, physical CSPO in 2015 represented 28% of total usage, and total CSPO in 2015 represented 56% of total usage. This indicates that total CSPO as a proportion of total palm oil and oil palm products has dropped, while physical CSPO as a proportion of total palm oil and oil palm products has significantly increased (4.6).

In terms of uptake of different supply chain models, 129 out of 425 Decrease in (CGM) members reported 100% CSPO. Mass Balance and Segregated Total CSPO were the most popular supply chain models with almost half, or 207, & Increase in CGM members using Mass Balance and 174 CGM members reporting Physical CSPO Segregated. B&C was reported by 87 CGM members, accounting for one Consumer Goods fifth of CGM members who reported. Only 7 reported Identify Preserved. Manufacturers

RETAILERS

As can be seen in the graph above , physical CSPO in 2016 represented 55% of total usage, and total CSPO in 2016 represented 88% of total usage. In comparison, physical CSPO in 2015 represented 38% of total usage, and total CSPO in 2015 represented 78% of total usage. This indicates that total CSPO as a proportion of total palm oil and oil palm products has increased significantly, with the increase in physical CSPO as a proportion of total palm oil and oil palm products representing the biggest change (4.6). Increase in In terms of uptake of different supply chain models, 31% retailer members Total CSPO & reported 100% CSPO. Segregated and Mass Balance were the most popular Physical CSPO supply chain models with over 36 retail members using Segregated and 35 retail members reporting Mass Balance. B&C was reported by 32 retail Retailers members, accounting for over half of all retail members who reported. Only 4 retail members reported Identify Preserved.

ACOP Digest & Narrative 2017 Members’ Use of Supply Chain Models 51 5. Spotlight on Europe: Supply Chain Models

5.2 PROCESSORS AND TRADERS – PRIMARY AND SECONDARY

In terms of the uptake of different supply chain models, most processors and traders reported Mass Balance, followed by Segregated.

PRIMARY COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

86% 14% • 2M Holdings Limited 68% 1% 9% 22% • AAK AB 100% • AB Fortum Värme samägt med Stockholms stad 46% 32% 22% • Acatris 81% 19% • ACEITES VEGETALES SALUDABLES XXI,S.L. 94% 6% • AGRITRADE TARIM URUNLERI TICARET LOJISTIK VE DEPOCULUK LIMITED SIRKETI 60% 40% • Agro Supply A/S 100% • Ambrian Energy GmbH 26% 9% 65% • Andreas Jennow A/S 100% • Audens Solutions SL 63% 6% 23% 8% • BAKELS 100% • BÄKO HANSA eG

• BÃKO Mitteldeutschland Backer- und 100% Konditorengenossenschaft eG • Barry Callebaut Food 61% 26% 13% Manufacturers Europe 62% 21% 17% • BASF SE 100% • Berg & Schmidt GmbH & Co. KG 100% • Bewital agri GmbH & Co. KG 100% • BIO OILS ENERGY S.L. 100% • C. Siebrecht Söhne KG 100% • Caila & Pares, SA 67% 37% • Capol GmbH 15% 40% 45% • Cardowan Creameries Ltd 100% • CARE Naturkost GmbH & Co. KG 100% • CECA SA

52 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 96% 2% 1% • Cefetra 5% 5% 90% Processors • CELYS - Part of ALVA SAS Group & Traders 8% 86% 5% • Chimab S.P.A. 98% 2% PRIMARY • Clariant International Ltd 83% 17% • Corbion N.V. 80% 20% • Corman S.A. 81% 19% • Cremer Oleo GmbH & Co. KG 100% • Croda International PLC

• Diamant Nahrungsmittel 91% 2% 7% GmbH & Co KG 99% 1% • Dr. Straetmans GmbH 100% • DÜBÖR Groneweg GmbH & Co. KG 100% • DuPont Nutrition Biosciences ApS

• Dutch Organic International Trade 100% BV (DO-IT) 99% 1%1% • EOC Surfactants NV

• ERCA WILMAR COSMETIC 68% 32% INGREDIENTS Sp. z o.o. 100% • Eulip S.p.A 100% • Evonik Industries AG 94% 6% • FACI S.P.A

• FC FRANKEN-KOSMETIK- 100% CHEMIEHANDEL GmbH & Co. KG 29% 18% 53% • Fenaco Genossenschaft 100% • Florin AG 85% 4% 11% • Fuji Oil Group 91% 8% 1% • Givaudan SA 100% • Glencore Agriculture B.V. 1% 99% • GoodMills Innovation GmbH 100% • GREEN OLEO S.R.L.

• GRUPO EMPRESARIAL PALACIOS 100% ALIMENTACION S.A.U. 43% 57% • GUM BASE COMPANY - S.P.A.

• Gustav Heess Oleochemische 4% 16% 25% 55% Erzeugnisse GmbH 100% • Heinrich Nagel KG (GmbH & Co.) 6% 50% 44% • Henry Lamotte Oils GmbH 65% 35% • IMCD GROUP B.V. 97% 3% • INDUSTRIAL QUIMICA LASEM, SAU 100% • Ineos 100% • IRCA S.P.A

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 53 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • ITAL BI-OIL S.R.L 29% 47% 24% Processors • Juchem Food Ingredients GmbH & Traders 100% • Jules Brochenin SA France 100% PRIMARY • KemCare Limited 100% • Kent Foods Limited 1% 34% 66% • Koninklijke Zeelandia Groep b.v. 68% 22% 10% • Lasenor Emul SL 80% 20% • Lipidos Santiga SA 100% • Loiret & Haentjens SA 99% 1% • M.W. Beer & Co. Limited 100% • Maas Refinery BV 100% • Macphie of Glenbervie Ltd

• Marsa Yağ Sanayi Ve Ticaret 100% Anonim Şirketi 100% • Martin & Servera Aktiebolag

• Martin Braun Backmittel und 99% 1% Essenzen KG 100% • Marvesa Holding N.V. 81% 9% 10% • Meade-King, Robinson and Co. Ltd.

• Meggle AG/Molkerei Meggle 100% Wasserburg GmbH & Co.KG 100% • Mercur Handel GmbH 98% 2% • Mercuria Energy Trading SA 56% 44% • Monument Chemical 100% • MVO 100% • Natures Oils Limited 15% 85% • Nortech Foods Limited 100% • Novozymes A/S 11% 48% 41% • Nutriswiss AG 100% • Olenex Holdings B.V. 60% 27% 12% • OLEON NV 71% 29% • OLFOOD SRL

• OLIO Spezial Speisefett Speiseol 100% GmbH 100% • Palsgaard A/S 100% • PAVLOS N. PETTAS A.V.E.E. 80% 5% 4% 10% • PCC Exol SA 93% 7% • PELLEGRINI SRL 100% • Peter Greven GmbH & Co. KG

54 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 100% • Pin It Pastry Ltd 100% Processors • Prime Surfactants Limited & Traders 98% 2% • Pro Fair Trade AG 80% 1% 5% 14% PRIMARY • Puratos NV 96%4% • QUATERNIA S.L. 69% 31% • Rapunzel Naturkost GmbH 38% 42% 20% • Royal Dutch Shell plc 100% • Sasol Germany GmbH 100% • Sasol Italy S.P.A. 100% • Scobie & Junor (Estd. 1919) Ltd 13% 32% 53%2% • Silbury Marketing Ltd 100% • Sime Darby Unimills BV 89% 11% • SIPRAL PADANA S.p.A. 100% • SLOVECA, Sasol Slovakia, spol. s r. o. 94% 6% • STEARINERIE DUBOIS & FILS 100% • Stephenson Group Ltd 96% 3% 1% • Stern-Wywiol Gruppe GmbH + Co. KG 100% • Symrise AG 91% 9% • The Q Partnership Ltd 100% • Topchim 94% 6% • Unger Fabrikker AS 64% 3% 34% • Volac International Ltd

• VOLAC WILMAR FEED INGREDIENTS 99% 1% LIMITED 8% 12% 74% 6% • Walter Rau Neusser Öl und Fett AG 68% 7% 25% • Wilmar Europe Holdings BV

• Wojnar`s Wiener Leckerbissen 100% Delikatessenerzeugung GmbH 90% 5% 5% • WOUTERS N.V. 67% 33% • Z & S Handel AG

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 55 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

97% 3% • Associated British Foods plc Processors 100% & Traders • Casa Olearia Italiana Spa 100% • Duni AB SECONDARY • Gebr. Steinhart Wachswarenfabrik 96% 4% GmbH & Co. KG 100% • Nöll & Co. GmbH 97% 2% 1% • Olam Food Ingredients UK Limited 80% 20% • SIAT SA 5% 34% 61% • VFI GmbH 10% 5% 80% 5% • Wessanen Nederland Holding BV

5.3 CONSUMER GOODS MANUFACTURERS – PRIMARY AND SECONDARY

PRIMARY COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

4% 96% • 2 Sisters Food Group

• A&W Feinbackwaren GmbH, 100% Eschweiler

• Aachener Printen- und 78% 16% 6% Schkoladenfabrik Henry Lambertz GmbH & Co KG 100% • Abbelen GmbH 100% • Agrarfrost GmbH & Co. KG 94%2% 4% • Agristo NV 100% • Alfred Ritter GmbH & Co. KG 27% 10% 63% • Allied Bakeries 5% 4% 90% • Apetito AG 4% 96% • Arla Foods a.m.b.a 5% 95% • ARTENAY BARS 100% • AS Hansa Candle 8% 68% 11% 13% • Associated British Foods plc

• Ava Decor Production, 100% Sociedad Limitada 100% • Aviko BV 88% 3% 8% • B.C. Mylle 91% 8% 1% • B.V. Remia Handelmaatschappij 85% 15% • Bäcker Bachmeier GmbH & Co. KG 100% • backaldrin Österreich The Kornspitz Company GmbH

56 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

100% • Baerlocher GmbH Consumer Goods 28% 72% Manufacturers • Bahlsen GmbH & Co. KG 100% • Bakkersland B.V. PRIMARY 100% • Balconi S.P.A. - Industria Dolciaria 20% 2% 78% • Banketbakkerij Merba B.V. 21% 16% 63% • Banketbakkerij Nora BV 100% • Banketbakkerij Wouter de Graaf 100% • Barilla G. e R. F.lli Società per Azioni 100% • Baronie NV 100% • BARONIE UK LIMITED 5% 2% 93% • BAULI S.P.A 100% • Bayer AG 79% 21% • Beiersdorf AG 100% • Berlys Corporacion Alimentaria SAU 69% 23% 8% • Beromin GmbH 100% • BETASOAP Sp. z o.o. 100% • Biscuiterie Seghers 91% 9% • Biscuits Bouvard

• BISPOL SPÓŁKA Z OGRANICZONĄ 100% ODPOWIEDZIALNOŚĆ 100% • Bolsius International B.V. 100% • Bonback GmbH &Co.KG

• Brandt Zwieback-Schokoladen 18% 82% GmbH & Co. KG 100% • Bright Blue Foods Ltd 47% 4% 48% • Brioche Pasquier Cerqueux 91% 1% 8% • Brueggen KG 40% 60% • Burton’s Foods Ltd 100% • Casa Olearia Italiana Spa 100% • CASTY, S.A. 86% 14% • CB - Chocolaterie de Bourgogne 100% • Celia Laiterie De Craon 100% • Cémoi 2% 5% 93% • Cereform Ltd 100% • Chaucer Foods Ltd 95% 5% • CHIPITA S.A.

• Chocoladefabriken Lindt 14%1% 16% 69% & Sprungli AG 100% • Comidas Holdings 5 B.V.

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 57 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Conditess, Feine Kuchen GmbH 5% 95%

Consumer Goods • Conditorei Coppenrath & 100% Manufacturers Wiese GmbH & Co. KG 63% 35% 2% • Conrad Schulte GmbH & Co. KG PRIMARY • Continental Confectionery Company 89% 11% Gda Sanayi Ve Ticaret Anonim irketi 7% 93% • Coppenrath Feingebäck GmbH 5% 95% • CREMYCO FILLINGS, S.L.

• CSM Bakery Solutions Europe 45% 35% 20% Holding B.V. 100% • Cukiernia Mistrza Jana Sp. z o.o. 25% 75% • Döhler Dahlenburg GmbH 65% 34% 1% • Daelmans Bakkerijen b.v. 2% 26% 26% 46% • DAILYCER 100% • DAILYCER UK LIMITED 100% • Dairy Crest Group plc 78% 22% • Dalli-Werke GmbH & Co.KG 99% 1% • Dan Cake (Portugal), S.A. 72% 28% • Dan Cake A/S 100% • DAUDRUY Van Cauwenberghe 3% 97% • Dawn Foods International B.V 100% • DCS Group (UK) Limited

• De Banketgroep 58% 42%

• DE-VAU-GE Gesundkostwerk 100% Deutschland GmbH

• DECO INDUSTRIE SOCIETA’ 100% COOPERATIVA PER AZIONI IN SIGLA DECO INDUSTRIE S.COOP.P.A. 2% 1% 97% • Deeside Cereals I Ltd 100% • Delaviuda Alimentación, S.A.U. 94% 6% • Dick den Hertog Beheer B.V. 28% 72% • Dijo Baking Sp. z.o.o. 3% 27% 71% • Döhler Dahlenburg GmbH 100% • DONAU Kanol GmbH & Co KG 100% • DP Supply B.V. 30% 68% 2% • Dr August Oetker Nahrungsmittel KG 100% • Dr. Schär AG 6% 52% 41% • Dreiring-Werk GmbH & Co. KG 100% • DSM Nutritional Products AG 11% 89% • Duni AB 100% • Dutch Bakery Group B.V.

58 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

100% • Eccelso Limited Consumer Goods 100% Manufacturers • Edelweiss GmbH & Co. KG • Eichetti Confect Spezialitäten A. 100% PRIMARY Eichelmann GmbH & Co. KG 100% • El Pequeño Molino, S.A

• ELBISCO INDUSTRIAL & 100% COMMERCIAL FOOD S.A. 100% • Emil Kiessling GmbH 57% 43% • EPC Group B.V. ta Royal Sanders 100% • Erbo Spraytec AG 100% • Erdal GmbH & Co KG 42% 58% • Euro Cakes S.P.A. 100% • Europe Snacks 100% • Farm Frites International B.V. 100% • Ferrero Trading Lux S.A. 96% 1% 2% • FINSBURY FOODS GROUP PLC 50% 41% 9% • fit GmbH 100% • ForFarmers B.V. 50% 50% • Freshpack Limited 4% 96% • Fresystem spa 72% 5% 23% • Fromageries Bel SA

• G.H. SHELDON WHOLESALE 99% 1% BAKERS LIMITED 22% 78% • GALA Kerzen GmbH 5% 95% • Galbusera S.p.A. 97% 3% • GALLETAS GULLÓN, S.A. 9% 76% 15% • Gallon-Kosmetik GmbH & Co. KG 26% 74% • Gebr. Jancke GmbH 100% • Gebrueder Mueller Kerzenfabrik AG 91% 8% 1% • Genius Foods Limited 97% 3% • GFL SA 100% • Ginsters (A Division of Samworth Brothers Limited) 34% 66% • Glanbia Ingredients Ireland Limited 81% 19% • GLOBAL COSMED SPÓŁKA AKCYJNA 75% 25% • Golden Bake Limited 100% • Goldenfry Foods Ltd 44% 56% • Göteborg’s Food Budapest Zrt 100% • Greencore Group plc 89% 11% • Griesinger GmbH

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 59 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Griesson-de Beukelaer 86% 15% Consumer Goods GmbH & Co. KG Manufacturers 34% 66% • Großekathöfer Convenience Food GmbH PRIMARY 3% 1% 96% • Groupe GM Cosmética Portugal, SA 78% 14% 8% • Gruninger AG 100% • Gruppo Desa S.P.A. 23% 15% 18% 44% • Gudrun Commercial NV

• H. & E. Reinert Westfälische 100% Privat-Fleischerei GmbH 79% 17% 4% • HARIBO Produktions GmbH & Co. KG. 100% • Harry-Brot GmbH

• Hela Gewürzwerk Hermann Laue 46%3% 52% GmbH 98% 2% • HELLEMA HALLUM B.V. 100% • Helwa Wafelbakkerij BV 100% • Henkel AG & Co. KGaA 25% 13% 62% • Hochland Deutschland GmbH 75% 25% • Holiday Ice BV 100% • House of Vantage Limited 100% • Hovis Limited 84% 13% 2% • Huegli Holding AG 100% • HUG AG 100% • Hydrior AG 59% 41% • IBIS Backwarenvertriebs-GmbH 100% • ICE CREAM FACTORY COMAKER SA 100% • IDILIA FOODS SL 100% • Intersnack Procurement B.V 100% • IREKS GmbH 100% • JACQUET PANIFICATION 100% • JDS Foods Ltd 92% 8% • Jeyes Group Ltd 100% • John Drury & Co Ltd 100% • Johnson & Johnson 69% 31% • Josef Manner & Comp AG 89%2% 9% • Juan Y Juan S.L.

• Kambly SA Spécialités 34% 52% 14% de Biscuits Suisses 95% 3% 1% • Kappus Seifen GmbH Riesa & Co. KG 100% • Kellogg Company

60 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

100% • Kerry Group Plc Consumer Goods 72% 16% 12% Manufacturers • Koninklijke Smilde BV 70% 2% 28% • KORONA CANDLES SPÓŁKA AKCYJNA PRIMARY 100% • KU Kerzenunion GmbH 77% 22% 2% • Kuchenmeister GmbH 60% 1% 39% • L’Oreal 44%2% 54% • La Boulangere 100% • LA FLOR BURGALESA, S.L. 94% 6% • LA FOURNÉE DORÉE 93% 7% • Laboratoires M&L SA 61%3% 35% • Lamb Weston / Meijer VOF 100% • Landgenossenschaft Ennstal eGen 100% • Lantmännen ek för 92% 8% • LEIMER KG 100% • LES DELICES DES 7 VALLEES 96% 4% • Lieken Brot- und Backwaren GmbH 50% 50% • Lithardt Holding GmbH 26% 74% • LIVEN, S.A. 100% • Lorenz Nuss GmbH 1% 4% 96% • Lorenz Snack-World Holding GmbH 100% • Lotus Bakeries NV

• LSI-Germany GmbH 100% • Ludwig Schokolade GmbH & Co. KG 100% • Magnolia Sp. z o.o. 56% 39% 5% • Mann & Schröder GmbH 100% • Mantinga 100% • McBride plc 15% 82% 3% • McCain Foods Europe BV 100% • McColgans Quality Foods Ltd 100% • Menken Orlando BV 100% • Mobergarna AB 100% • MOGADOR s r.o. 100% • Mondelez International, Inc 11% 89% • Morning Foods Ltd 100% • Mulder Natural Foods 9 % 91% • Nairns OatCakes Ltd 3% 14% 83% • Newlat S.p.A.

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 61 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Nissin Foods Élelmiszerek 100% Magyarországi Kft Consumer Goods 1% 99% Manufacturers • Nomad Foods Europe Limited 95% 5% • Nordex Holding A/S PRIMARY 99% 1% • Nordgetreide GmbH & Co. KG 100% • Norte-Eurocao, S.L.U. 100% • NUOVA SESAC,SL 100% • NUTKAO s.r.l. 78% 22% • NutriXo 93% 7% • NV Biscuiterie Thijs 83% 6% 7% 4% • Oerlemans Foods NL BV 80% 15% 5% • Oleificio Salvadori S.r.l. 60% 3% 37% • Oriflame Cosmetics Global S.A. 68%3% 29% • Orkla ASA 94% 6% • OTTO Cosmetic GmbH 43% 57% • Oy Karl Fazer AB 100% • Pågen AB 43% 57% • Pally Biscuits BV 56% 44% • Park cakes Ltd 61% 39% • Paulig Ltd. 100% • Peter Kölln KgaA 100% • Peters Food Service Ltd 83% 16% • PHOENIXY SRL 100% • PIERRE SCHMIDT 100% • Poppies International NV 64% 36% • Pork Farms Ltd

• “Poznan Onion” Spółka Z 99% 1% Ograniczona Odpowiedzialnoscia 6% 94% • Premier English Manufacturing LTD 100% • Premier Foods 100% • Prima Foods UK Ltd 100% • Princes Limited 100% • Productos Virgen del Brezo, S.A. 100% • Promol, Industria de Velas , SA 88% 6% 5% 1% • PZ Cussons Plc 34% 66% • Quality Irish Food Limited 99% 1% • Quorn Foods Limited 20% 80% • Raisio plc. 100% • Raps GmbH & Co.KG

62 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

73% 18% 8% • Rascal Confectionery Limited Consumer Goods 97% 3% Manufacturers • RAUSCH AG Kreuzlingen 16% 84% • Real Good Food Company plc PRIMARY 15% 21% 63% • Reckitt Benckiser PLC 93% 7% • Remia C.V. 80% 20% • Royal FrieslandCampina N.V. 21% 79% • Royal Steensma B.V. 100% • Royale Lacroix 78% 22% • Rübezahl Schokoladen GmbH

• Rudolf Ölz Meisterbäcker GmbH 100% & Co KG 17% 11% 24% 49% • RUF Lebensmittelwerk KG

• S & A - SOCIEDADE INDUSTRIAL DE 9% 91% APERITIVOS, S.A. 100% • S. Spitz GesmbH 100% • s.a. Aigremont nv 24% 76% • Samworth Brothers 100% • SAS Biscuits Poult 100% • SAS Cérélia 100% • Savane Brossard 36% 64% • Scandic Food A/S

• Schne-Frost Ernst Schnetkamp 26% 74% GmbH & Co. KG 69% 15% 16% • Schreiber & Rupp GmbH

• Schwartauer Werke GmbH & 54% 46% Co.KGaA 100% • Sels Oel + Fett GmbH & Co.KG

• SENNA Nahrungsmittel GmbH & 100% Co KG 100% • Senzora B.V. 100% • Shire Foods Limited 20% 80% • Signature Flatbreads (UK) LTD 38% 62% • SmålandsMunken AB 67% 30% 2% • SMB (St Michel Biscuits) 18% 82% • Soapworks Ltd 99% 1% • Societe Industrielle de Bondues 85% 15% • SOFIVO SAS 95% 5% • Solent International 100% • Solvay USA Inc. 100% • Spaas Kaarsen NV

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 63 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved 85% 5% 10% • Speedibake 100% Consumer Goods • Struik Foods B.V. Manufacturers 99% 1% • Sweet Tec GmbH 100% PRIMARY • Swinkels Snackery & Backery B.V. 99% 1% • Symingtons Ltd 100% • Tangerine Confectionery Ltd 100% • Tante Fanny Frischteig GmbH 38% 62% • Ter Beke NV 90% 10% • THE GB FOODS S.A. 100% • The Jordans and Ryvita Company Ltd. 100% • Thurn Produkte GmbH 100% • Tom Hannah (Agencies) Ltd.

• TOTTIS FOODS INTERNATIONAL S.A. 100% ta TOTTIS BINGO S.A. 59% 32% 10% • Trensums Food AB 100% • Unichips Italia S.P.A. 100% • Unilever 76% 24% • United Biscuits 83% 14% 3% • VALENTIN TRAITEUR 100% • Valio Oy 65% 33% 2% • VAN DEN DOEL BV 66% 2% 32% • Vandemoortele

• Verdener Keks- und Waffelfabrik 80% 20% Hans Freitag GmbH & Co. KG 33% 32% 35% • VFI GmbH

• Vieira de Castro Produtos 30% 70% Alimentares S.A. 100% • Vitacuire SAS

• Vortella Lebensmittelwerk 8% 92% W.Vortmeyer GmbH 22% 78% • Vreugdenhil Dairy Foods 100% • W.D. Irwin and Sons Limited. 10% 5% 80% 5% • Walter Rau Lebensmittelwerke GmbH 48% 26% 26% • Warburtons Ltd. 100% • Wernsing Feinkost GmbH 94% 3% 3% • Wessanen Nederland Holding BV

• Westfälische Lebensmittelwerke 84% 16% Lindemann GmbH & Co. KG 56% 44% • Wewalka GmbH Nfg.KG

• Wikana Keks- und Nahrungsmittel 100% GmbH

64 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Wilhelm Reuss GmbH & Co. KG 1% 99% Consumer Goods Lebensmittelwerk Manufacturers 16% 2% 83% • William Jackson Food Group 97% 3% PRIMARY • World Cones NV 100% • Young’s Seafood Limited 100% • YSCO NV

• Zakład Wyrobów Cukierniczych 99% Millano Krzysztof Kotas 100% • Zentis GmbH & Co KG 100% • Zott SE & Co KG

• Zur Mühlen Gruppe Aps & Co. KG 99% Hamburg

COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• Barry Callebaut Food 61% 26% 13% Manufacturers Europe Consumer Goods 66% 34% Manufacturers • Givaudan SA 99% 1% • IRCA S.P.A SECONDARY 98% 1% 1% 1% • Kent Foods Limited 100% • MVO 9% 91% • Puratos NV 100% • Thorntons Limited

5.4

RETAILERS – PRIMARY AND SECONDARY

PRIMARY COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

• ALDI SOUTH group - ALDI Einkauf GmbH & Co. oHG, Germany / HOFER KG, Austria / ALDI SUISSE AG, Switzerland / HOFER trgovina 3% 47% 50% d.o.o., Slovenia / ALDI Magyarorszag Elemiszer, Hungary / Aldi Stores Ltd., Great Britain / ALDI Stores (Ireland) Ltd., Ireland / ALDI Inc., USA / ALDI Stores (A Limited Partnership), Australia

• ALDI International Services 81% 18% GmbH & Co. oHG 100% • Axfood AB

• Bofrost* Dienstleistungs GmbH & 95% 5% Co. KG 70% 26%4% • Boots UK Limited

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 65 COMPANIES Non - RSPO Book & Claim Mass Balance IP Segregated Identity Preserved 5% 75% 20% • C.I.V. Superunie B.A. 35% 49% 15% Retailers • Carrefour 100% PRIMARY • Compass Group PLC 30% 13% 56% 1% • Coop Sverige AB 3% 5% 91% • Coop Switzerland 25% 12% 63% • EDEKA ZENTRALE AG & Co. KG

• Etablissements Fr. Colruyt - 21% 41% 38% Etablissementen Fr. Colruyt 38% 5% 36% • Groupe CASINO 1% 99% • IKEA 39% 14% 47% • Kaufland 71% 2% 23% 4% • Kesko Food Ltd 100% • LACTALIS BEURRES & CREMES 100% • LACTALIS NUTRITION DIETETIQUE 37% 62% • Lidl Stiftung & Co.KG 10% 33% 57% • Marks and Spencer plc 28% 14% 7% 51% • METRO Group 32% 68% • Rema 1000 Denmark A/S

• REWE Group on behalf of REWE- 8% 8% 85% Zentral-Aktiengesellschaft Köln 45% 30% 25% • Royal Ahold Delhaize NV

• Sainsbury’s Supermarket Ltd (J 2% 42% 56% Sainsbury PLC) 100% • SODEXO 100% • SOK Corporation 1% 38% 61% • Tesco Stores Ltd 10% 45% 45% • The Co-operative Group 90% 10% • Thorntons Limited 6% 30% 63% 1% • Waitrose Ltd

COMPANIES Non - RSPO Book & Claim Mass Balance Segregated Identity Preserved

5% 78% 17% • Associated British Foods plc Retailers 44% 2% 54% • Laboratoires M&L SA SECONDARY 100% • William Jackson Food Group

66 Spotlight on Europe: Supply Chain Models ACOP Digest & Narrative 2017 5.5

PERCENTAGE CHANGE ACROSS ALL MODELS, 2015-2016

95

86 82

59 54

31 27 25 Total CSPO % Physical CSPO %

‘15 ‘16 ‘15 ‘16 2015 / 2016 5.6 CGM Retailers

EUROPEAN CGM

316 European CGM members submitted data, reporting a significant decrease in the volume of palm oil and oil palm products, but a significant increase in both the volume and proportion that is certified sustainable (in common with the sector as a whole).

As can be seen in the graph above (5.5), physical CSPO in 2016 represented 25% of total usage, and total CSPO in 2016 represented 27% of total Decrease in usage, lower than for the sector worldwide. In comparison, physical Total CSPO & CSPO in 2015 represented 31% of total usage, and total CSPO in 2015 Physical CSPO represented 59% of total usage. This indicates that both total CSPO and European Consumer physical CSPO as a proportion of total palm oil and oil palm products Goods Manufacturers have decreased.

EUROPEAN RETAILERS

European retailer members are reporting a significant increase in the volume of palm oil and oil palm products and in the proportion that are certified sustainable and that are certified to physical models (all models, excluding B&C).

As can be seen in the graph above (5.5), physical CSPO in 2016 represented 86% of total usage, and total CSPO in 2016 represented 95% of total usage, higher than for the sector worldwide. In comparison, physical CSPO in 2015 represented 54% of total usage, and total CSPO in 2015 represented 82% of total usage. This indicates that both total CSPO and Increase in physical CSPO as a proportion of total palm oil and oil palm products Total CSPO & have increased. Physical CSPO European Retailers

ACOP Digest & Narrative 2017 Spotlight on Europe: Supply Chain Models 67 6. Use of Book & Claim

rom 2008 – 2016, RSPO provided an Claim (B&C) certificates. Commencing 1 January F alternative to trading in physical volumes, 2017, the Book and Claim (B&C) certificate trading with the supply chain option to trade in B&C is made available under the PalmTrace platform. certificates. B&C certificates are typically used in countries and markets where physical volumes RSPO also allows Book and Claim (B&C) of CSPO and Certified Sustainable Palm Kernel certificates to be bought retrospectively or (CSPK) are less easily available. Companies using speculatively. This means that allotting Book palm derivatives, such as companies active in and Claim (B&C) certificates to one-year time the home and personal care business, usually periods will prove difficult in future for the prefer certificates. purposes of reporting in the ACOP.

Effective from 31 December 2016, RSPO The bar charts below show certified volumes terminated the agreement with GreenPalm, which supplied, using the B&C supply chain option, provided the trading platform for the Book and between 2008 and 2016.

6.1

GRAPH OF ANNUAL CERTIFICATE SALES, 2008 - 2016 (Number of Certificates)

#### TOTAL CPO PKO PKE 4,000,000 3,867,427

3,500,000 3,485,534 3,421,809

3,000,000 3,447,207 2,873,968 2,962,256 2,500,000 2,928,810

2,200,980 2,504,404 2,000,000 1,929,181

1,500,000 1,975,108 1,659,516

1,000,000 925,083 252,449 519,053

7,972 487,477 500,000 842,619 377,736 369,564 245,813 269,665 174,321 4,225 5,522 42,484 51,551 82,464 4,452 0 3,520 6,636

2008 2009 2010 2011 2012 2013 2014 2015 2016

68 Use of Book & Claim ACOP Digest & Narrative 2017 These graphs (6.1-2) illustrate the number and PKO certificate trading was introduced in 2010. the value of annual certificate sales between While the numbers traded followed the same 2008 and 2016. Both the total sales in value (US$) development as for PO, the value of traded and certificates have decreased significantly PKO certificates developed rather differently. since 2015, though the total sales in value began The data shows a strong growth in value traded to decrease in 2015. Differences are noticeable from 2012 to 2014 when it totalled 29,925,934 between the trade of palm oil (PO) and palm US$, and the value nearly halved in 2015. It has kernel oil (PKO) certificates. now dropped significantly to 4,584,188 US$.

Certificate trade for CSPO started in 2010. After Palm kernel expeller (PKE) certificates (frequently a number of years of impressive growth, the used by the feed industry) were introduced number of certificates sold peaked in 2015 in 2013, and trade volumes have been very at 3,447,207, though the value of sales had modest: they do not appear in the graph with already peaked in 2012 at 9,736,909 US$. The volume of certificates sold, and are only just number of certificates sold has reduced greatly visible in the graph for value of certificates sold to 1,975,108, or by 43%. in 2015 and 2016.

6.2

GRAPH OF ANNUAL CERTIFICATE SALES, 2008 - 2016 (Value US$)

#### TOTAL US$ CPO PKO PKE 40,000,000

35,366,458

35,000,000 29,925,934 30,000,000

25,000,000

20,303,164 19,125,123

20,000,000

12,227,854

15,000,000 10,271,269 10,939,082

7,539,816 16,326,104 9,112,731 9,736,909

10,000,000 8,844,201 2,430,518 5,432,240 6,589,597

264,330 4,584,188 4,482,238 5,000,000 8,179,703 3,931,801 2,490,945 2,225,078 1,427,069 950,220 6,338 8,283 45,259 46,304 205,440 198,090 66,240 0

2008 2009 2010 2011 2012 2013 2014 2015 2016

ACOP Digest & Narrative 2017 Use of Book & Claim 69 The average premium for CSPO certificates has and seems now to be over a peak in 2014. CPO decreased steadily since their introduction in decreased steadily until 2016, when it increased 2008. The average premium paid for PKO has from 1.14 US$ in 2015 to 2.27 US$ in 2016 (6.3). varied over the years: it went down between 2008 and 2011, rose again strongly since 2012,

6.3

AVERAGE OF ANNUAL CERTIFICATE SALES, 2008 - 2016 (Value US$, Number of Certificates)

2008 2009 2010 2011 2012 2013 2014 2015 2016 AVERAGE

CPO 44.49 9.05 7.82 5.33 3.89 2.76 1.85 1.14 2.27 2.99

2PKO 18.82 30.96 11.52 5.29 6.74 21.08 61.39 43.22 26.30 29.22

PKE - - - - - 1.50 1.50 1.07 0.90 1.02

AVERAGE 33.16 9.63 8.15 5.32 4.25 5.49 10.34 5.25 4.14 6.15

70 Use of Book & Claim ACOP Digest & Narrative 2017 ACOP Digest & Narrative 2017 Use of Book & Claim 71 7. Total Market Uptake

stakeholders up and down the value chain have important roles to play in reducing the All net environmental and social impact of the palm oil industry. Here we summarise some of the key contributions these stakeholder groups made to the sustainable consumption of CSPO.

Market uptake of CSPO has slightly decreased since 2015. Based on the current methodology, market uptake is calculated at 46.7% for 2016, down from 51% in 2015.

The total sales of CSPO show an impressive growth overall (7.1): total sales grew from 4,452 MT in 2008 to 5.63 million MT in 2016. This accounts for around an increase of one 1 MT every year

7.1

CSPO SALES, SUPPLY (MT) & MARKET UPTAKE (%, half-yearly)

#### Uptake (%) Supply (MT) Book & Claim sales Segregated/Mass Balance sales

8,000,000

7,000,000

63%

6,000,000 58%

52% 52%

5,000,000 47%

38% 4,000,000 3,701,975 35% 3,022,261 3,000,000 2,662,436 2,136,076 14% 2,000,000 1,824,828 1,340,811

3% 1,163,593 948,739

1,000,000 855,862 803,654 753,568 579,934 603,943 521,687 404,204 395,280 447,339 309,322 290,072 163,364 209,169 148,443 50,819 47,224 4,452 36,644 0 0

2008 2009 2009 2010 2010 2011 2011 2012 2012 H2 H1 H2 H1 H2 H1 H2 H1 H2

72 Total Market Uptake ACOP Digest & Narrative 2017 since 2010, until 2015. In 2016, total CSPO sales volume dropped from a peak of 6.18 million MT in 2015.

Interestingly, total sales of physical volumes through the Segregated and Mass Balance supply chain models have grown steadily between 2008 and 2016, while the volumes sold through the B&C system dropped between 2015 and 2016, indicating a shift towards physical supply chain models. From 2008 to 2016, sales of physical volumes have increased from 29% to 65% of the total certified sales. Sales through the B&C model account for 35% in 2016.

The data for market uptake of CSPO is based on the market data, not ACOP data

80%

70% 6,259,831

61% 6,100,800 6,029,975 5,996,499

5,802,462 60% 5,722,849 53% 5,276,064 50% 49% 50% 48% 50% 47% 46% 4,646,385 41%

40% 4,089,458 30% 2,328,313

1,973,967 20% 1,894,181 1,791,520 1,780,369 1,635,270 1,556,012 1,552,659 1,361,396 1,203,245 1,315,216 1,117,042 994,137 987,310 964,044 872,836 10% 678,181 667,314

0%

2013 2013 2014 2014 2015 2015 2016 2016 2017 H1 H2 H1 H2 H1 H2 H1 H2 H1

ACOP Digest & Narrative 2017 Total Market Uptake 73 8. Regional Market Uptake

REGIONAL TARGETS

To be able to allocate resources most effectively, RSPO has developed a regional approach, based on targets set for each region. These regional targets have been set by the RSPO Board of Governors as follows:

• Europe and US will achieve 100% CSPO by 2020. • Malaysia and Indonesia will both achieve 50% CSPO by 2020. • India will achieve 30% CSPO by 2020. • China will achieve 10% CSPO by 2020. • No target has yet been set for CSPO sales in the rest of the world.

Regional Targets 8.2 (Set by the RSPO Board of Governors) 2020

MALAYSIA / EUROPE / US INDONESIA

100% 50% CSPO CSPO

INDIA CHINA

30% 10% CSPO CSPO

74 Regional Market Uptake ACOP Digest & Narrative 2017 hile the market uptake of CSPO on a is, how much of the total volume of palm oil they W global scale is progressing steadily, we sold was sustainable,and how different regions observed significant differences among regions. compare in terms of such share of CSPO in their As reflected also in the membership numbers total sales. The chart shows that most CSPO is by region (8.1), Europe has been much more sold in Europe and that most CGM members active than other regions. selling CSPO in Europe sell less than 24% of the total sales. India does not appear on the graph The graph below indicates the number of CGM because no Indian companies submitted data on members reporting sales of CSPO as a share of this question; only one Chinese company did. their total sales in a certain region in 2015 – that

8.1 NUMBER OF CONSUMER GOODS MANUFACTURER MEMBERS PER CSPO VOLUME (By Region in 2016)

Uptake (%): 0-24 50-74 100 25-49 75-99 Total Members 350

110 300

250

200 24 22 17 150 138 100

17 5 50 3 4 6 1 4 20 0 INDIA CHINA SE ASIA EUROPE N. AMERICA N.

• Most CSPO sold • Most members selling CSPO in Europe sell less than 24% of total sales.

ACOP Digest & Narrative 2017 Regional Market Uptake 75 9. Grower Markets

*Figures are indicative and only reflect data from members’ voluntary ACOP submissions. Geography reflects the member organisations’ country of registration.

MALAYSIA

The number of management units (9.1.1) This trend is likely to be a result of reporting in Malaysia has decreased slightly between error rather than a decrease in certification 2015 and 2016 by 6%. There has been a in 2015. While there were 6 more members 26% decrease of management units that are reporting in 2016 compared to previous certified. However, an additional 6 Malaysian years, 6 companies were removed from the members have submitted data this year, dataset due to errors. compared to 2015 and 2014, when figures were fairly constant. There were two new planting procedure notifications (9.1.3) in Malaysia in 2016. This While there has been a slight increase (6%) is a decrease from 2015, when 6 notifications in the total plantation area (9.1.2) reported were submitted. by members, there is also a significant decrease in the overall area certified.

MALAYSIA 9.1

1. MEMBER MANAGEMENT UNITS / ESTATES 2. PLANTATION AREA

management 725 units 2,129,377 ha 45% 32% ha 325 Certified 684,721 Certified 2016 2016 35% 52% 57% 51% 70% 74%

2013 2014 2015 2013 2014 2015

76 Grower Markets ACOP Digest & Narrative 2017 hile previous ACOPs have reported level of FFB production than Indonesia, this W total palm oil production, from may not be the case in reality. While 22% 2016 it was decided to report on Fresh of the RoW FFB production is certified, only Fruit Bunches (FFB) production. (9.1.4, 3% of Indonesian and 1% of Malaysian is 9.2.4, 9.3.4). This may be of greater use to reported as such. readers, as it gives an indication of ‘baseline’ production (before processing efficiency, This is a surprising result, and may be to do which could alter results). with how the question is presented to grow- ers in the questionnaire. Because the 2016 It is important to remember that these questionnaire does not allow the breakdown figures represent a company’s registered of production between two countries, the headquartered location. So, while Malaysia total tonnage has been recorded under the and the RoW data initially implies a higher headquarter location.

3. NEW PLANTING PROCEDURE 4. FRESH FRUIT BUNCH PRODUCTION

6 5 11,643,456 (Total) 1% 94,582 Certified 2

‘14 ‘15 ‘16

ACOP Digest & Narrative 2017 Grower Markets 77 INDONESIA

While the number of management units questionnaire did not allow companies (9.2.1) has increased significantly this year to split out their operations by country. (by 35%), the percentage of those certified Some companies reported no certified has remained the same (45%). management units.

Some larger companies operating in Plantation area (9.2.2) has increased Indonesia (which are likely to be 100% significantly between 2015 and 2016 certified) may have been excluded from (even when accounting for the removal the Indonesian figures, and included of companies that are headquartered within the Malaysian section above, as the in Malaysia). The proportion of certified

INDONESIA 9.2

1. MEMBER MANAGEMENT UNITS / ESTATES 2. PLANTATION AREA

management 482 units 2,555,638 ha 45% 35% ha 215 Certified 897,668 Certified 2016 2016 32% 56% 50% 32% 47% 46%

2013 2014 2015 2013 2014 2015

78 Grower Markets ACOP Digest & Narrative 2017 hectares has decreased by approximately In 2016, there was an increase in new 10%, though again it should be noted that planting procedures (9.2.3). several larger, transnational companies 13 notifications were made. that are likely to be 100% certified were not included in the analysis as all their operations were assigned to Malaysia. 10 companies reported no certified hectares (or management units).

3. NEW PLANTING PROCEDURE 4. FRESH FRUIT BUNCH PRODUCTION

13 10 11,643,456 (Total) 8 2% 94,582 Certified

‘14 ‘15 ‘16

ACOP Digest & Narrative 2017 Grower Markets 79 9.3 REST OF THE WORLD

1. MEMBER MANAGEMENT UNITS / ESTATES

management 2,966 units 38% 1,121 Certified 2016 13% 43% 14%

2013 2014 2015

2. PLANTATION AREA

2,914,269 ha 33% ha 959,196 Certified 2016 77% 48% 42%

2013 2014 2015

3. NEW PLANTING PROCEDURE

16 15 13

‘14 ‘15 ‘16

4. FRESH FRUIT BUNCH PRODUCTION

10,205,106 (Total) 23% 2,240,968 Certified

80 Grower Markets ACOP Digest & Narrative 2017 REST OF THE WORLD

The number of management units (9.3.1) significantly, but the portion of this area that across the rest of the world has increased by is certified has only somewhat increased to 1,719 units, or 58%. The number of certified make 33% of the total plantation area. management units has also increased significantly, making the percentage of In 2016, there were 15 notifications of new certified units 38% of the total. planting procedures (9.3.3) submitted from members outside of Indonesia and Malaysia. The plantation area (9.3.2) outside of This is a slight increase from 2015, in which Indonesia and Malaysia has increased 13 notifications were made.

ACOP Digest & Narrative 2017 Grower Markets 81 10. Demand Markets

*Figures are indicative and only reflect data from members’ voluntary ACOP submissions. Geography reflects the members organisations’ country of registration.

REST OF THE WORLD

Total palm oil and CSPO usage have both increased, though CSPO usage remains a small proportion of total palm oil usage. When reviewing time bound plans, 2020 is the most common target year, while many others have selected 2025 and 2030. (10.1)

10.1 REST OF THE WORLD SUBMITTERS

293 members have submitted their ACOP report

43,639,876 MT palm oil usage & derivatives

7,205,941 MT current CSPO usage & derivatives

10.2 EUROPE

SUBMITTERS

481 members have submitted their ACOP report EUROPE

The growth in RSPO members may be a result 37,056,934 MT of the pledge that several European countries palm oil usage made to use 100% CSPO within the public & derivatives sector by 2015. Evidence of this can be seen in the significant increase in CSPO, and as well as within Europe’s time bound plans, 17,566,968 MT with many companies setting 2015 and 2020 current CSPO usage & derivatives as target years for 100% CSPO use. (10.2)

82 Demand Markets ACOP Digest & Narrative 2017 10.3 UNITED KINGDOM

SUBMITTERSSUBMITTERS

85 members have submitted their ACOP report

2,112,944 MT palm oil usage & derivatives

1,944,053 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 17 12 12 9 9 7 7 5 5 4 3 2 2 2 1 1 1 1 ND 2011 2017 2019 2013 2016 2014 2018 2012 2015 2021 2010 2027 2023 2024 2022 2030 2025 2020

ACOP Digest & Narrative 2017 Demand Markets 83 10.4 NETHERLANDS

SUBMITTERS

53 members have submitted their ACOP report

7,969,075 MT palm oil usage & derivatives

5,041,732 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 9 6 6 6 5 5 3 3 3 3 2 1 1 1 1 ND 2017 2019 2013 2016 2014 2018 2015 2021 2027 2024 2022 2030 2025 2020

10.5 BELGIUM

SUBMITTERS TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO)

28 members have submitted their ACOP report

1,299,870 MT palm oil usage & derivatives 11 4 3 2 301,197 MT 1 1 1 1 1 1 1 1 1 1 current CSPO usage & derivatives ND 2017 2016 2019 2014 2018 2015 2010 2023 2024 2022 2030 2025 2020

84 Demand Markets ACOP Digest & Narrative 2017 10.6 GERMANY SUBMITTERS

119 members have submitted their ACOP report

6,961,814 MT palm oil usage & derivatives

4,259,957 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 18 14 12 11 10 10 9 8 6 6 5 4 3 2 2 2 2 2 1 1 ND 2011 2017 2019 2013 2016 2014 2018 2012 2015 2021 2010 2027 2023 2024 2022 2028 2030 2025 2020

ACOP Digest & Narrative 2017 Demand Markets 85 10.7 FRANCE

SUBMITTERS

38 members have submitted their ACOP report

249,258 MT palm oil usage & derivatives

182,015 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 11 8 3 3 2 2 2 2 1 1 1 1 1 1 ND 2017 2013 2016 2014 2018 2012 2015 2023 2024 2026 2022 2025 2020

86 Demand Markets ACOP Digest & Narrative 2017 10.8 SWITZERLAND

SUBMITTERS TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO)

22 members have submitted their ACOP report

1,585,742 MT palm oil usage & derivatives 6 3 3 2 2 2 1 1 1 1 662,255 MT current CSPO usage ND 2017 2019 2014 2018 2015 2026 2030 2025 & derivatives 2020

10.9 ITALY

SUBMITTERS

26 members have submitted their ACOP report

2,311,042 MT palm oil usage & derivatives

1,577,277 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 10 4 3 2 2 2 2 1 1 1 ND 2017 2019 2016 2015 2021 2024 2030 2025 2020

ACOP Digest & Narrative 2017 Demand Markets 87 10.10 NORWAY

SUBMITTERS NORWAY 2015 is the first year Norway is included in 2 members the ACOP. 1 member submitted a time-bound have submitted plan, aiming for 2017 100% RSPO CSPO their ACOP report certification (10.10).

69,313 MT palm oil usage & derivatives

10,225 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 1 1 ND 2017

10.11 DENMARK SWEDEN 10.12

SUBMITTERS SUBMITTERS

10 members 12 members have submitted have submitted their ACOP report their ACOP report

68,713 MT 1,086,794 MT palm oil usage palm oil usage & derivatives & derivatives

47,454 MT 380,779 MT current CSPO usage & current CSPO usage & derivatives derivatives

TIME-BOUND PLAN 2016 TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) (FOR 100% USE OF CSPO) 3 3 2 2 2 2 2 1 1 1 1 1 1 1 2017 2017 2017 2016 2016 2014 2018 2012 2015 2015 2010 2025 2020 2020

88 Demand Markets ACOP Digest & Narrative 2017 10.13 UNITED STATES OF AMERICA

SUBMITTERS TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO)

70 members have submitted their ACOP report

3,394,268 MT 19 palm oil usage & derivatives 10 7 7 5 3 3 3 2 2 2 1 1 1 1 1 1 1 2,263,353 MT current CSPO usage ND 2011 2017 2019 2018 2013 2016 2014 2012 2015 2010 2027 2026 2022 2023 2030 & derivatives 2025 2020

ACOP Digest & Narrative 2017 Demand Markets 89 10.14 INDIA

SUBMITTERS TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO)

6 members have submitted their ACOP report

198,846 MT palm oil usage & derivatives 2 1 1 1 38,687 MT

current CSPO usage ND 2019 2018 & derivatives 2023

90 Demand Markets ACOP Digest & Narrative 2017 10.15 CHINA

SUBMITTERS TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO)

6 members have submitted their ACOP report

321,707 MT palm oil usage & derivatives 3 3 2 10,162 MT current CSPO usage 2025 2030

& derivatives 2020

10.16 AUSTRALIA

SUBMITTERS

16 members have submitted their ACOP report

53,044 MT palm oil usage & derivatives

36,756 MT current CSPO usage & derivatives

TIME-BOUND PLAN 2016 (FOR 100% USE OF CSPO) 3 2 2 2 1 1 1 1 1 1 ND 2011 2017 2019 2016 2014 2015 2021 2025 2020

ACOP Digest & Narrative 2017 Demand Markets 91 11. Time-Bound Plans

analysis has been made for the Time-Bound Plans of downstream members, as they An have been published in the members’ ACOP reports towards 100% CSPO. The overall conclusion is that no top-level “improvement” can be reported, insofar as some members are again pushing back their commitment. It appears that numerous changes have been made to push back the target year when members expect to reach (the trace, sale or use of) 100% CSPO, across all categories. For growers, processors and traders, and consumer goods manufacturers, the target year that has been named most frequently in 2016 is 2020. 2015 remains the most frequently named target year for retailers in 2016, indicating that retailers may be performing well in meeting targets.

When drawing conclusions based on comparisons between years, please note that the members submitting ACOP reports are not necessarily the same members as last year. It is possible, however, to spot high-level trends.

11.1

PALM OIL GROWERS

2013 2014 2015 2016 22 21 19 18 16 13 12 12 11 10 10 10 8 8 8 8 7 7 7 7 7 7 7 6 6 6 5 5 5 5 5 5 4 4 4 4 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 ND 2011 2017 2013 2016 2019 2014 2018 2012 2015 2021 2010 2023 2024 2026 2022 2030 2025 2020 2009

11.2 RETAILERS

2013 2014 2015 2016 15 14 13 10 6 6 6 6 5 5 5 4 4 4 4 4 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 ND 2011 2017 2013 2031 2016 2014 2018 2012 2015 2021 2010 2007 2022 2020 2009

92 Time-Bound Plans ACOP Digest & Narrative 2017 ACOP Digest & Narrative 2017 Time-Bound Plans 93 68 42 PROCESSORS & TRADERS 36 33 28 28 27 21 20 19 19 19 19 18 15 15 14 14 14 13 12 11 11 11 11 11 11 10 9 9 9 8 8 8 8 7 7 7 7 7 7 6 6 5 5 4 4 4 3 3 3 3 3 2 2 1 1 1 1 1 1 1 1 2011 2017 2013 2016 2019 2014 2018 2012 2015 2021 2010 2027 2023 2029 2024 2026 2022 2028 2025 2020 2006 66 60

CONSUMER GOODS 48 46 MANUFACTURERS 43 40 35 33 32 31 28 27 27 25 25 25 24 24 24 22 21 20 20 16 15 15 15 15 13 13 13 12 12 12 11 11 10 9 8 7 7 6 6 6 5 4 3 2 2 2 2 1 2011 2017 2013 2016 2019 2014 2018 2012 2015 2021 2010 2023 2022 2025 2020 2009

94 Time-Bound Plans ACOP Digest & Narrative 2017 11.3

2013 2014 2015 2016 29 15 5 5 2 1 1 ND 2032 2053 2030

11.4

2013 2014 2015 2016 27 15 5 2 2 1 1 ND 2027 2030 2040

ACOP Digest & Narrative 2017 Time-Bound Plans 95 12. Membership Development

he membership of RSPO had grown to 12.1 T3,143 members in 2016. While ordinary NUMBER OF MEMBERS (2016) members represented the largest category, supply chain associate members continue to be more in numbers compared to ordinary 1,616 members (1,616 members) (12.1). Europe has 88 Associate contributed the most new members by far. Affiliate

The growth in membership numbers seems to largely indicate a shift down the supply chain – from considerable growth in new processor and trader members between 2008 and 2011, and more new members from the CGM group between 2011 and 2014, to most growth seen in supply chain associates from 2013 through 1,439 2015. This trend continues in 2016 (12.2). Ordinary

12.2

GROWTH IN MEMBERSHIP (By Category)

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 ### TOTAL

4,000 3,143

1,616 669 500 483

400

300

200 162

100 83 63

35 14 13 5 0

Individual Grand Total SupplyAssociates Chain Growers Retailers Organisations Processors & Traders Social NGOs

ConsumerManufacturers Goods Banks &Investors Environmental NGOs 96 Membership Development ACOP Digest & Narrative 2017 Supply chain associates represented 41% of new 12.3 members joining in 2012, and 62% of new members MEMBERSHIP BY COUNTRY AND REGION (AUG 2017) joining in 2015. In 2016, they increased slightly to represent 73% of new membership. When looking at 52 Africa ordinary members, the CGM sector had the largest USA 349 109 Americas increase at 17%, as compared to 17% in 2015 and 126 Australia Thailand 73 48 Canada 20% in 2014 (12.2). Papua New Guinea 2 79 China Other EMEA 33

By August 2017, the membership grew to 3,514 Other Asia 157 members with 1,582 ordinary members and 1,834 Oceania 164 supply chain associates. Most ordinary members Malaysia 136 were registered in Europe (779), with the USA second (180) and Indonesia (101) third. The pie graph here 2,145 Europe shows all membership categories. If supply chain Indonesia 119 associates and affiliate members are included, India 43 the size of European membership becomes even clearer, illustrating the vast number of downstream buyers of CSPO.

12.4

GROWTH IN MEMBERSHIP (by Country and Region)

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 ### TOTAL

4,000 3,635 2,145

500

400

349

300

200 164 157 136 126 119 109 100 79 73 52 48 43 33

2 0

PNG USA Africa China India Canada Europe Americas Australia Malaysia Oceania Thailand Indonesia Other Asia Other EMEA Grand Total

Most new members

ACOP Digest & Narrative 2017 Membership Development 97 13. Strategic Outlook

he RSPO continues to grow its membership, for CSPO certificates between 2008 and 2015 T with 3514 members in 2016. Engagement shows that buyers are shifting from certificates levels remain similar to 2015, as 68% of those to physical volumes. required to submit to ACOP submitted. RSPO certified areas and annual CSPO production This analysis looks at the market uptake against have also continued to increase, though at a regional targets. For 2020, the aim is for Europe to significantly lower rate than between 2008 - 2014. achieve 100% CSPO, Malaysia and Indonesia both Group certification for smallholders remains low 50%, India 30% and China 10%. If commitments in Indonesia and Malaysia, demonstrating the from ACOP are fully implemented, most regions challenge of certifying smallholders. Total market will be progressing well towards the 2020 targets. uptake of CSPO has decreased slightly in 2016. Europe is ahead of the other regions, and CGM and Retailers are predicted to reach 98% in 2020. B&C certificate sales dropped by 43% between 2015 and 2016, indicating a shift to physical supply Changes in Time-Bound Plans suggest that chain models, and perhaps pre-empting the 2017 members are experiencing challenges in fulfilling changeover from GreenPalm to the PalmTrace their early commitment. There is a need to better platform. As demand for CSPO keeps growing in understand the reasons behind these changes and markets, more and more physical volumes become work with members to facilitate market uptake. available. The decrease in the average premium

98 Strategic Outlook ACOP Digest & Narrative 2017 NOTE TO READERS

On the difference between Annual Production Capacity, Supply, and Sales: Annual Production Capacity is the annualized volume (MT) of CSPO or CSPK a producer is capable of producing from its RSPO-certified sites. Supply of certified palm oil is calculated by multiplying daily production capacity (MT) of certified sites by the number of days the sites operate. Sales of certified palm oil is the volume of certified palm oil sold to the first buyer in the chain after the palm oil mill.

In the Book & Claim (B&C) supply chain model, the producer of the CSPO receives a premium for working responsibly, equal to the price of a Greenpalm certificate.

As this analysis is based on data from submitted ACOPs, there are limitations to its representation of membership performance.

• The ACOP questionnaire is a dynamic form that will evolve in due course according to several factors, ie. market activities, demands etc. that will be decided and endorsed by the Board of Governance. Leading to this, the reports that we produced based on the ACOP submissions will have gaps in terms of its data availability. • The contents of the ACOP questionnaire and reports were changed in 2012, so not all data is available over the full 2008-2014 period. • The membership numbers are based on the registration year of the new members. The totals are a sum of all new members, but do not show members leaving. Also, changes in companies may have occurred over the years, for instance in membership structure, ownership structure, or as a result of takeovers or divestments. • In recent years, we have experienced a rise in the number of estates (and corresponding production capacity) certified under RSPO and other schemes, such as ISCC. Although volumes produced by these double-certified production sources are counted as RSPO, the volumes sold under competing schemes are not. This has a downward effect on the market uptake numbers, even while the volumes are sold as sustainable. This effect cannot be quantified as long as ISCC does not publish sales volumes.

This publication may be reproduced in whole or in part and in any form for educational or non-profit purposes without special permission from the copyright holder, provided there is acknowledgement of the source.

No use of this publication may be made for resale or for any other commercial purpose whatsoever without express written consent from the Roundtable on Sustainable Palm Oil (RSPO).

We strive to ensure that all member information is accurate and up-to-date. However, member data is subject to change from time to time. Hence, we cannot always guarantee the accuracy of all information. We take no responsibility or liability, so far as legally possible, for any damages, including, but not limited to, the following:

• Indirect or consequential damages • Damages for loss of opportunity or chance • Any damages arising from use or loss of use, data, or profits, whether in action of contract, negligence, or other tortious action, arising out of, or in connection with, any information on the site or any other websites or the use thereof. The RSPO is an international non-profit organisation formed in 2004 with the objective to promote the growth and use of sustainable oil palm products through credible global standards and engagement of stakeholders. www.rspo.org

RSPO SECREATRIAT SDN BHD Unit A-37-1, Level 37, Tower A, Menara UOA Bangsar No. 5 Jalan Bangsar Utama 1, 59000 Kuala Lumpur

T +603 2302 15 00 E [email protected] F +603 2302 1542