JBS S.A.

The company has conducted a water stress risk assessment, including both water scarcity and water quality, which covers all its direct operations. The company mentions it uses the Sustainable Water Management Program (PGSA) to identify risks in Brazil and the WRI Aqueduct tool to inform this assessment in the other countries where it operates. The company does not disclose the risk level by biome, ecosystems or watersheds for all its operations from a water quality perspective. The company discloses 18 facilities in different countries at high risk from water availability.

The company states that wastewater discharge quality is regularly measured and monitored. However, it does not disclose wastewater discharge quality. The company discusses different case studies related to biodiversity protection. However, it does not discuss areas of high biodiversity value where it operates and the impact of nutrient pollution on these areas. The company discloses that it is involved in different administrative proceedings initiated in 2022 related to issues related to water collection and treatment. However, it does not disclose the details. The company discloses that in 2022, it experienced a 25.9% increase in CAPEX compared to 2021 because of all the investments made to modernise and improve wastewater and effluent treatment processes.

The company discusses different case studies related to biodiversity protection. However, it does not discuss areas of high biodiversity value where it operates and the impact of nutrient pollution on these areas.

The company discloses that the coverage of the risk assessment for its supply chain is partial. In Phase 1 of the engagement, the company mentioned that it only included farms over which it has direct control in its risk assessments. Regarding feed, the company mentions that it has incorporated the water risks associated with its customers, including animal feed (corn and soy), in developing new solutions for managing its water footprints and water risk analyses in its facilities. However, the company does not disclose information about risks from a water quality perspective.

The company does not disclose information.

The company does not disclose information.

In its response to CDP Water 2023, the company mentions that it evaluates 100% of its poultry and pork supply chain through the Sustainability Index, which measures environmental, economic and social aspects, such as effluent treatment, water use, compliance with environmental licensing and self-sufficient water farms. The company does not describe the process to monitor these issues, so it is unclear whether audits are conducted.

The company mentions that the wastewater generated by its indirect pork production in the value chain is used in fertigation for agricultural crops. The company does not disclose the total volume. The company mentions that multiple facilities around the world have pursued covering anaerobic lagoons. Eight lagoons were approved for capital improvements in the US and Australia, and several in Brazil were covered or transitioned to an activated sludge system. The company produces biogas but it is unclear the % of facilities where biogas is produced. In Phase 1, the company mentioned in the engagement call with FAIRR that it had two biodigester projects in progress in Australia and Mexico. In Brazil, JBS is looking into implementing similar initiatives in its business units. The company mentioned it has installed methane digesters across all its facilities and farms where it has direct control. In terms of geographic coverage, the company mentioned that about 90% of its US facilities have lagoons and coverage to capture biogas, while in Australia it´s about half of the facilities. In Brazil, the company mentioned the majority of facilities have implemented this waste management process. The company does not disclose this information. Based on the engagement call with FAIRR in Phase 1, it seems that the company has only installed methane digesters across the farms where it has direct control.

The company does not have targets related to water pollution. The company does not disclose the areas where it operates that are at high or medium risk from a water quality perspective. It mentions that it has a wastewater treatment program specifically tailored to the plant's unique discharge permit requirements, but the company does not disclose additional actions that go beyond meeting regulations.

The company mentions a case study where it provides waste from a beef facility in the US to local communities as fertiliser. However, the company does not disclose any information about supporting downstream third-party arable farmers with the sustainable use of manure. The company mentions that it is collaborating with research institutions with a focus on feed additives to address the challenges associated with its scope 3 emissions, from enteric fermentation and manure management in cattle. The company does not disclose additional details.

In Brazil, the company has a new business, Campo Forte, which produces fertiliser using organic waste from JBS Group´s units. Campo Forte also produces organomineral fertilisers and special fertilisers.

The company discloses it has invested R$ 134 million to launch its Campo Forte business.

The company does not disclose information.

The company provided a response to the investor letter and responded to the engagement questions. The company met with FAIRR but declined to meet with investors within the engagement period. The company acknowledged the FAIRR’s assessment but it did not provide feedback.