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  • Overall approach
    5/10
    • Overarching commitment on deforestation
      4/4
      Overall commitment
      Conversion-free/zero-gross conversion/zero-net conversion commitment or a zero deforestation/deforestation-free commitment that explicitly includes all other natural ecosystems
      4/4
      Do they have a commitment for other non-Forest 500 commodities, if so which?: Cocoa
      "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products"[...]"We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to:avoiding deforestation and conversion of natural ecosystems; conserving or restoring natural ecosystems;protecting High Conservation Value (HCV) and High Carbon Stock (HCS) forests;"
    • Signatory to an initiative tackling deforestation
      0/1
    • Awareness of the value of forests
      1/1
      Awareness
      Yes
      1/1
      "Our goal is to help provide a net positive impact for communities in commodity-producing landscapes, by doing our part to help reduce the loss of natural forests and other high conservation value natural ecosystems. Deforestation is occurring at a rapid rate due to the conversion of natural forest landscapes to land used for growing livestock and agriculture. These natural ecosystems provide high environmental and social value, including habitat for diverse animal species, carbon sinks and long-term livelihoods for human populations living in and near these forests"
    • Deforestation as a business risk
      0/1
    • High-level management of deforestion
      0/1
    • Executive compensation linked to deforestation
    • Target to reduce emissions from land-use change
      0/1
    • Reporting on emissions from land-use change
      0/1
    • Disclosure of conservation activity
    • Disclosure of reforestation activity
    • Target to reduce emissions in scope 1/2
      Reduce emissions
      Yes
      0/0
      Is this target aligned with/verified by SBTi?: No

      Type of climate target: Other or unclear

      What is the target date for the company to achieve their climate target?: 2030 . 2035
      "As of January 2022, our new Scope 1 and 2 reduction commitments are as follows: • Scope 1: accelerate the phase-out of HFCs and increase our investment in refrigeration retrofits to reduce refrigerant emission Global Warming Potential (GWP) by 30 % by 2030 as compared to our 2020 baseline. • Scope 2: increase purchased renewable electricity in our global operations from 15.8 % in 2021 to 30% by 2025; 60 % by 2030; and 100 % in global operations by 2035."
  • Commodity score
    20/90
    • Beef
      19/90
      • Commitment Strength
        6/17
        • Commodity-specific deforestation commitment
          6/9.5
          • Commitment details
            Zero-gross deforestation
            4/6
            Commodity-specific deforestation commitment
            Zero-gross deforestation
            4/6
            When was this commitment set?: 2020
            "Beef: Costco remains committed to sourcing Kirkland Signature beef items, including in our meat case, from sources that are deforestation free. Costco does not source Kirkland Signature beef from Brazil."[...]"We are committed to eliminating deforestation in five key commodities in our Kirkland Signature supply chains that contribute to deforestation: beef"...There are concerns that beef production contributes to tropical deforestation in countries such as Argentina, Brazil, Colombia and Paraguay. We notified suppliers that our Kirkland Signature™ items containing beef should not come from these regions. This includes beef sold in our fresh meat cases. We conduct surveys with our suppliers to confirm compliance...Our ongoing intent is not to source beef from high-risk deforestation regions until comprehensive traceability and monitoring systems are in place. Costco is a member of the U.S. Roundtable of Sustainable Beef, and the Canadian Roundtable of Sustainable Beef, and engages with the Australian Beef Sustainability Framework. These multi stakeholder organizations facilitate the system-level change that is needed to address many of our environmental concerns."
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
            Commitment applies to all regions, suppliers and operation
            No
            0/2
            What subsidiaries are explicitly included?: Kirkland Signature

            If no, what is excluded?: Product line

            What subsidiaries are explicitly excluded?: All others
            "Costco does not source Kirkland Signature beef from high deforestation risk countries such as Brazil, Colombia, Argentina, or Paraguay. Over 80% of our Kirkland Signature beef is sourced from the U.S. and Canada."
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            What actions or steps are identified for time-bound implementation?: Not source from countries where may contribute to deforestation
            "Beef: Costco remains committed to sourcing Kirkland Signature beef items, including in our meat case, from sources that are deforestation free. Costco does not source Kirkland Signature beef from Brazil."[...]"We are committed to eliminating deforestation in five key commodities in our Kirkland Signature supply chains that contribute to deforestation: beef"...There are concerns that beef production contributes to tropical deforestation in countries such as Argentina, Brazil, Colombia and Paraguay. We notified suppliers that our Kirkland Signature™ items containing beef should not come from these regions. This includes beef sold in our fresh meat cases. We conduct surveys with our suppliers to confirm compliance...Our ongoing intent is not to source beef from high-risk deforestation regions until comprehensive traceability and monitoring systems are in place. Costco is a member of the U.S. Roundtable of Sustainable Beef, and the Canadian Roundtable of Sustainable Beef, and engages with the Australian Beef Sustainability Framework. These multi stakeholder organizations facilitate the system-level change that is needed to address many of our environmental concerns."
          • Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            What date is given for the interim milestone?: NA
            "Beef: Costco remains committed to sourcing Kirkland Signature beef items, including in our meat case, from sources that are deforestation free. Costco does not source Kirkland Signature beef from Brazil."[...]"We are committed to eliminating deforestation in five key commodities in our Kirkland Signature supply chains that contribute to deforestation: beef"...There are concerns that beef production contributes to tropical deforestation in countries such as Argentina, Brazil, Colombia and Paraguay. We notified suppliers that our Kirkland Signature™ items containing beef should not come from these regions. This includes beef sold in our fresh meat cases. We conduct surveys with our suppliers to confirm compliance...Our ongoing intent is not to source beef from high-risk deforestation regions until comprehensive traceability and monitoring systems are in place. Costco is a member of the U.S. Roundtable of Sustainable Beef, and the Canadian Roundtable of Sustainable Beef, and engages with the Australian Beef Sustainability Framework. These multi stakeholder organizations facilitate the system-level change that is needed to address many of our environmental concerns."
        • Commitment to a traceable supply chain
          0/7.5
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
            Commitment applies to all regions, suppliers and operation
            No
            0/2
            If no, what is excluded?: Other
          • Target date
            Post 2050 or no target date
            0/1
          • Interim target date
            No
            0/0.5
      • Associated Human Rights Abuses
        7/17
        • Labour rights in the supply chain
          Yes
          3/3
          Labour rights in the supply chain
          Yes
          3/3
          How far back in the supply chain does this commitment apply?: NA

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Only work legal working hours; Free from abusive practices/undue disciplinary procedures
          "To these ends, Costco expects its Suppliers and Facilities to comply, at a minimum, with all applicable labor, employment, health and safety, and environmental laws and regulations of the country where the Merchandise is produced...Discrimination... Freedom of Association....Forced Labour...Child Labour...Employees shall not be mandated to work overtime hours or complete production quotas that result in a violation of legal working hour requirements...Abusive security practices, including opposite sex frisking and removal of clothing, is prohibited."
        • Inclusion of small-scale farmers
          No
          0/2
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          "Costco Wholesale is committed to working with qualified minority and women-owned suppliers in the communities where we do business. This is consistent with our overall commitment as a company to foster an inclusive environment, free from inequity and unlawful discrimination."[...]"Discrimination in hiring and employment practices based on race, color, religion, gender"
        • Commitment to remediation
          No
          0/1
        • Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          How far back in the supply chain does this commitment apply?: NA
          "We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to: ensuring free, prior and informed consent of indigenous people"
        • Commitment to respect customary rights to land, resources, and territory
          No
          0/3
        • Zero-tolerance approach to violence and threats
          No
          0/3
      • Implementation and Reporting
        7/56
        • Reporting proportion of compliant volumes
          0/0
        • Reporting is independently verified
          No
          0/2
        • Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          "As a first step, while we desire all products to be sourced this way and encourage our suppliers to follow this goal, we have focused our efforts on our Kirkland Signature products."
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          No
          0/2
        • Jurisdictional approach focused on sustainable land use
          No
          0/2
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "The Code was established to protect the human rights and safety of the people who produce, process and/or harvest the products we sell, while recognizing and respecting the cultural and legal differences found worldwide. To this end, Costco: Expects our suppliers to comply, at a minimum, with the applicable labor and environmental laws and regulations of the country where the merchandise is produced"[...]"Costco reserves the right to audit or authorize a third party to audit any Facility that participates in the production, processing or harvesting of Merchandise for Costco. Such audits may include any Subcontractor used by the Facility. The audit shall be unrestricted, and may occur with or without advance notice."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          What is the nature of the grievance mechanism used by the company?: Own mechanism

          Which issues does the grievance mechanism cover?: Social; Environmental
          "Costco Wholesale has established a confidential reporting procedure relating to concerns with or complaints about: Costco's accounting, auditing and internal controls; or anyone at Costco who has committed, is committing, or is about to engage in conduct that may be illegal." Includes a link to "File a Report online"
        • Report volumes of commodity sourced/used
          No reporting
          0/3
        • Monitor compliance for labour rights and FPIC
          Yes, and publishes evidence of actions taken to implement its commitment on labour rights in the production or primary processing operations that it owns, manages or otherwise controls or its supply chains
          3/5
          Monitor compliance for labour rights and FPIC
          Yes, and publishes evidence of actions taken to implement its commitment on labour rights in the production or primary processing operations that it owns, manages or otherwise controls or its supply chains
          2.5/5
          What is the status of those FPIC processes?: NA

          What percentage/number of new interests, developments, or expansions has the company used FPIC to secure consent of indigenous peoples/local communities?: NA

          What steps has the company taken to implement their labour rights commitment?: NA
          "Through this approach, Costco believes that practical and realistic protections and improvements for Employees will occur. Costco's Supplier Code of Conduct applies to all Suppliers who provide Merchandise to Costco. Costco will seek to utilize Suppliers that share its commitment. Costco will conduct, or have conducted on its behalf, audits of production facilities and business practices in order to monitor Suppliers’ commitment to the Code. Costco also reserves the right to terminate the relationship with any Supplier and/or Facility that does not comply with this Code."
        • Monitor compliance for zero tolerance approach and customary rights
          No
          0/5
        • Downstream: Reporting suppliers
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          No
          0/4
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Does the company work with the non-compliant supplier to develop an implementation plan to remedy associated harms or non-compliance?: No
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Does the company have a list of blacklisted or otherwise excluded suppliers or producers?: No
    • Palm oil
      26/90
      • Commitment Strength
        6/17
        • Commodity-specific deforestation commitment
          6/9.5
          • Commitment details
            Zero-gross deforestation
            4/6
            Commodity-specific deforestation commitment
            Zero-gross deforestation
            4/6
            Does the company have a commitment to the protection of other specific named ecosystems?: HCS; Peat

            When was this commitment set?: 2015

            Which certification schemes are used?: RSPO
            "We are committed to eliminating deforestation in five key commodities in our Kirkland Signature supply chains that contribute to deforestation: palm oil, wood/pulp/paper, soy, cocoa and beef. [...] Palm OilCostco is a member of the Roundtable on Sustainable Palm Oil (RSPO) and is committed to ensuring that the palm oil, palm kernel oil, palm kernel expeller oil, and other palm-based derivatives and fractions (“palm oil”) contained in Kirkland Signature™ products are responsibly sourced.Our goal is that all palm oil used in Kirkland Signature products globally is 100% RSPO certified, with a preference for mass balance, segregated or identity preserved. As of 2021, 98.6% of our palm oil is RSPO certified, according to supplier-reported data." [...] " "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies." ; (HCS/Peat commitment) "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies." "
          • Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            What is the rationale for any exclusions?: NA

            What subsidiaries are explicitly included?: NA

            What percentage of commodity production/sourcing is excluded?: NA

            What subsidiaries are explicitly excluded?: NA
            "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies." ; (Applies to all) Applies to own-brand products "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies."
          • Target date
            Past target date, not updated or not achieved
            0/1
            Target date
            Past target date, not updated or not achieved
            0/1
            "Our goal is that all palm oil used in Kirkland Signature products globally is 100% RSPO certified, with a preference for mass balance, segregated or identity preserved. As of 2021, 98.6% of our palm oil is RSPO certified, according to supplier-reported data." [...] " "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies." ; (HCS/Peat commitment) "Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: 1. Compliance with RSPO Principles (or equivalent). 2. Protection of High Conservation Value (HCV) and High Carbon Stock (HCS) forests. 3. No new development on peatlands and the use of Best Management Practices for existing plantations on peatlands. 4. Commitment to no-burn policies."
          • Interim target date
            No
            0/0.5
        • Commitment to a traceable supply chain
          0/7.5
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            Post 2050 or no target date
            0/1
          • Interim target date
            No
            0/0.5
      • Associated Human Rights Abuses
        9/17
        • Labour rights in the supply chain
          Yes
          3/3
          Labour rights in the supply chain
          Yes
          3/3
          Other workers' rights commitments: Only work legal working hours; Free from abusive practices/undue disciplinary procedures

          How far back in the supply chain does this commitment apply?: Tier 1

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          "To these ends, Costco expects its Suppliers and Facilities to comply, at a minimum, with all applicable labor, employment, health and safety, and environmental laws and regulations of the country where the Merchandise is produced...Discrimination... Freedom of Association....Forced Labour...Child Labour...Employees shall not be mandated to work overtime hours or complete production quotas that result in a violation of legal working hour requirements...Abusive security practices, including opposite sex frisking and removal of clothing, is prohibited."
        • Inclusion of small-scale farmers
          Yes
          2/2
          Inclusion of small-scale farmers
          Yes
          2/2
          How many smallholders do they support, and what percentage does this represent in terms of their sourcing from smallholders?: NA

          What is the nature of that support?: Technical assistance/support
          "In addition, we support practices to help achieve zero net deforestation and support smallholders."
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          "Costco Wholesale is committed to working with qualified minority and women-owned suppliers in the communities where we do business. This is consistent with our overall commitment as a company to foster an inclusive environment, free from inequity and unlawful discrimination."[...]"Discrimination in hiring and employment practices based on race, color, religion, gender"
        • Commitment to remediation
          No
          0/1
        • Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          How far back in the supply chain does this commitment apply?: Tier 1
          "We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to: ensuring free, prior and informed consent of indigenous people"
        • Commitment to respect customary rights to land, resources, and territory
          No
          0/3
        • Zero-tolerance approach to violence and threats
          No
          0/3
      • Implementation and Reporting
        11/56
        • Reporting proportion of compliant volumes
          0/0
        • Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          What methods are used for verification?: RSPO

          Which processes or groups does the company use for third party verification?: RSPO

          Is the performance of compliance of some suppliers, sources, or origins not verified, and if so why not?: NA

          What percent of the company's supply volume is verified using company verification systems?: 98.6%

          Which tools, approaches, third-party verification, including certification, schemes are used?: RSPO

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: NA
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/3
          Suppliers aligned with deforestation commitments across supply chain
          No
          0/3
          "As a first step, while we desire all products to be sourced this way and encourage our suppliers to follow this goal, we have focused our efforts on our Kirkland Signature products."
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          No
          0/2
        • Jurisdictional approach focused on sustainable land use
          No
          0/2
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "The Code was established to protect the human rights and safety of the people who produce, process and/or harvest the products we sell, while recognizing and respecting the cultural and legal differences found worldwide. To this end, Costco: Expects our suppliers to comply, at a minimum, with the applicable labor and environmental laws and regulations of the country where the merchandise is produced"[...]"Costco reserves the right to audit or authorize a third party to audit any Facility that participates in the production, processing or harvesting of Merchandise for Costco. Such audits may include any Subcontractor used by the Facility. The audit shall be unrestricted, and may occur with or without advance notice."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Which issues does the grievance mechanism cover?: Social; Environmental

          What is the nature of the grievance mechanism used by the company?: Own mechanism
          "Costco Wholesale has established a confidential reporting procedure relating to concerns with or complaints about: Costco's accounting, auditing and internal controls; or anyone at Costco who has committed, is committing, or is about to engage in conduct that may be illegal." Includes a link to "File a Report online"
        • Report volumes of commodity sourced/used
          Reporting total volume
          3/3
          Report volumes of commodity sourced/used
          Reporting total volume
          3/3
          Total volume: 27335 Metric Tonnes

          What is the non-DCF commodity volume sourced from known production areas, and proportion of total supply chain volume this represents?: NA

          What product types/sectors is this in?: Food

          Reporting non-certified/non-compliant volume: 694.309 Metric Tonnes

          Reporting certified/compliant volume: 26640.691 Metric Tonnes
          "2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,640 tons were RSPO certified"
        • Monitor compliance for labour rights and FPIC
          No
          0/5
        • Monitor compliance for zero tolerance approach and customary rights
          No
          0/5
        • Downstream: Reporting suppliers
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          No
          0/4
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
    • Pulp & Paper
      21/90
      • Commitment Strength
        8/17
        • Commodity-specific deforestation commitment
          8/9.5
          • Commitment details
            Zero-gross deforestation
            4/6
            Commodity-specific deforestation commitment
            Zero-gross deforestation
            4/6
            Which certification schemes are used?: FSC; PEFC

            What paper/pulp product does their commitment apply to?: Paper products; Pulp; Packaging

            When was this commitment set?: na

            If other certification, specify: Sustainable Forestry Initiative

            Type of sustainability commitment: Reduce the volume of virgin wood fibre used in paper and packaging products through usage of recycled content
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products...Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions. Kirkland Signature paper based products are also sourced from certified forests: ● Bath tissue, paper towel, napkin, facial tissue, parchment paper, gift wrap, are certified by FSC, SFI, or PEFC. ● Register tape used in our U.S. and Canadian warehouses and gas stations is FSC certified, and we are working to expand that to all warehouses worldwide. ● The Costco Connection magazine, which includes all of our global editions, Costco Today and Multi Vendor Mailers are certified by FSC, PEFC or SFI. We recently identified Kirkland Signature Photo Paper being sold online that is not currently certified but we are working to address that gap. Costco remains committed to sourcing its fiber from recycled content and certified forest management programs. To reduce our use of virgin fiber, we will maintain a preference for recycled fiber where feasible and where we believe it is a more sustainable alternative to virgin fiber. The final choice of fiber will be determined by quality and food safety requirements, product specification and performance, and legal requirements"[...]"Whenever possible, fiber used for paper-based packaging should come from known sources, should be procured from well-managed forests and should not contribute to deforestation. We want our fiber-based packaging sourced from responsibly managed and certified forests and/or use recycled content and alternative fibers when feasible. Costco currently accepts forest management certifications from three leading organizations: Forest Stewardship Council (FSC), Sustainable Forestry Initiative (SFI) or Programme for the Endorsement of Forest Certification (PEFC), with a preference for FSC"
          • Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products...Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions. Kirkland Signature paper based products are also sourced from certified forests: ● Bath tissue, paper towel, napkin, facial tissue, parchment paper, gift wrap, are certified by FSC, SFI, or PEFC. ● Register tape used in our U.S. and Canadian warehouses and gas stations is FSC certified, and we are working to expand that to all warehouses worldwide. ● The Costco Connection magazine, which includes all of our global editions, Costco Today and Multi Vendor Mailers are certified by FSC, PEFC or SFI. We recently identified Kirkland Signature Photo Paper being sold online that is not currently certified but we are working to address that gap. Costco remains committed to sourcing its fiber from recycled content and certified forest management programs. To reduce our use of virgin fiber, we will maintain a preference for recycled fiber where feasible and where we believe it is a more sustainable alternative to virgin fiber. The final choice of fiber will be determined by quality and food safety requirements, product specification and performance, and legal requirements"[...]"Whenever possible, fiber used for paper-based packaging should come from known sources, should be procured from well-managed forests and should not contribute to deforestation. We want our fiber-based packaging sourced from responsibly managed and certified forests and/or use recycled content and alternative fibers when feasible. Costco currently accepts forest management certifications from three leading organizations: Forest Stewardship Council (FSC), Sustainable Forestry Initiative (SFI) or Programme for the Endorsement of Forest Certification (PEFC), with a preference for FSC"
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            What actions or steps are identified for time-bound implementation?: na
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products...Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions. Kirkland Signature paper based products are also sourced from certified forests: ● Bath tissue, paper towel, napkin, facial tissue, parchment paper, gift wrap, are certified by FSC, SFI, or PEFC. ● Register tape used in our U.S. and Canadian warehouses and gas stations is FSC certified, and we are working to expand that to all warehouses worldwide. ● The Costco Connection magazine, which includes all of our global editions, Costco Today and Multi Vendor Mailers are certified by FSC, PEFC or SFI. We recently identified Kirkland Signature Photo Paper being sold online that is not currently certified but we are working to address that gap. Costco remains committed to sourcing its fiber from recycled content and certified forest management programs. To reduce our use of virgin fiber, we will maintain a preference for recycled fiber where feasible and where we believe it is a more sustainable alternative to virgin fiber. The final choice of fiber will be determined by quality and food safety requirements, product specification and performance, and legal requirements"[...]"Whenever possible, fiber used for paper-based packaging should come from known sources, should be procured from well-managed forests and should not contribute to deforestation. We want our fiber-based packaging sourced from responsibly managed and certified forests and/or use recycled content and alternative fibers when feasible. Costco currently accepts forest management certifications from three leading organizations: Forest Stewardship Council (FSC), Sustainable Forestry Initiative (SFI) or Programme for the Endorsement of Forest Certification (PEFC), with a preference for FSC"
          • Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            What date is given for the interim milestone?: NA
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products...Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions. Kirkland Signature paper based products are also sourced from certified forests: ● Bath tissue, paper towel, napkin, facial tissue, parchment paper, gift wrap, are certified by FSC, SFI, or PEFC. ● Register tape used in our U.S. and Canadian warehouses and gas stations is FSC certified, and we are working to expand that to all warehouses worldwide. ● The Costco Connection magazine, which includes all of our global editions, Costco Today and Multi Vendor Mailers are certified by FSC, PEFC or SFI. We recently identified Kirkland Signature Photo Paper being sold online that is not currently certified but we are working to address that gap. Costco remains committed to sourcing its fiber from recycled content and certified forest management programs. To reduce our use of virgin fiber, we will maintain a preference for recycled fiber where feasible and where we believe it is a more sustainable alternative to virgin fiber. The final choice of fiber will be determined by quality and food safety requirements, product specification and performance, and legal requirements"[...]"Whenever possible, fiber used for paper-based packaging should come from known sources, should be procured from well-managed forests and should not contribute to deforestation. We want our fiber-based packaging sourced from responsibly managed and certified forests and/or use recycled content and alternative fibers when feasible. Costco currently accepts forest management certifications from three leading organizations: Forest Stewardship Council (FSC), Sustainable Forestry Initiative (SFI) or Programme for the Endorsement of Forest Certification (PEFC), with a preference for FSC"
        • Commitment to a traceable supply chain
          0/7.5
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            Post 2050 or no target date
            0/1
          • Interim target date
            No
            0/0.5
      • Associated Human Rights Abuses
        7/17
        • Labour rights in the supply chain
          Yes
          3/3
          Labour rights in the supply chain
          Yes
          3/3
          How far back in the supply chain does this commitment apply?: Tier 1

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Only work legal working hours; Free from abusive practices/undue disciplinary procedures
          "To these ends, Costco expects its Suppliers and Facilities to comply, at a minimum, with all applicable labor, employment, health and safety, and environmental laws and regulations of the country where the Merchandise is produced...Discrimination... Freedom of Association....Forced Labour...Child Labour...Employees shall not be mandated to work overtime hours or complete production quotas that result in a violation of legal working hour requirements...Abusive security practices, including opposite sex frisking and removal of clothing, is prohibited."
        • Inclusion of small-scale farmers
          No
          0/2
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          "Costco Wholesale is committed to working with qualified minority and women-owned suppliers in the communities where we do business. This is consistent with our overall commitment as a company to foster an inclusive environment, free from inequity and unlawful discrimination."[...]"Discrimination in hiring and employment practices based on race, color, religion, gender"
        • Commitment to remediation
          No
          0/1
        • Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          How far back in the supply chain does this commitment apply?: NA
          "We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to: ensuring free, prior and informed consent of indigenous people"
        • Commitment to respect customary rights to land, resources, and territory
          No
          0/3
        • Zero-tolerance approach to violence and threats
          No
          0/3
      • Implementation and Reporting
        7/56
        • Reporting proportion of compliant volumes
          0/0
        • Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          What methods are used for verification?: FSC PEFC

          Is the performance of compliance of some suppliers, sources, or origins not verified, and if so why not?: NA

          Which tools, approaches, third-party verification, including certification, schemes are used?: FSC PEFC

          Which processes or groups does the company use for third party verification?: FSC PEFC

          What percent of the company's supply volume is verified using company verification systems?: NA

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: NA
        • Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          "We believe that our most impactful first steps to help support good forest stewardship practices and to protect forests are to (1) source our wood, paper, and fiber-based products from responsibly managed and certified forests, and (2) use recycled content and alternative fibers when feasible. While we desire all products to be sourced this way and encourage our suppliers to follow this goal, we have focused our efforts on our Kirkland Signature™ products. In FY2020, we published our Forest Conservation Commitment. We have further refined and updated it as stated herein."
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          No
          0/2
        • Jurisdictional approach focused on sustainable land use
          No
          0/2
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "The Code was established to protect the human rights and safety of the people who produce, process and/or harvest the products we sell, while recognizing and respecting the cultural and legal differences found worldwide. To this end, Costco: Expects our suppliers to comply, at a minimum, with the applicable labor and environmental laws and regulations of the country where the merchandise is produced"[...]"Costco reserves the right to audit or authorize a third party to audit any Facility that participates in the production, processing or harvesting of Merchandise for Costco. Such audits may include any Subcontractor used by the Facility. The audit shall be unrestricted, and may occur with or without advance notice."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          What is the nature of the grievance mechanism used by the company?: Own mechanism

          Which issues does the grievance mechanism cover?: Social; Environmental
          "Costco Wholesale has established a confidential reporting procedure relating to concerns with or complaints about: Costco's accounting, auditing and internal controls; or anyone at Costco who has committed, is committing, or is about to engage in conduct that may be illegal." Includes a link to "File a Report online"
        • Report volumes of commodity sourced/used
          No reporting
          0/3
        • Monitor compliance for labour rights and FPIC
          No
          0/5
        • Monitor compliance for zero tolerance approach and customary rights
          No
          0/5
        • Downstream: Reporting suppliers
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          No
          0/4
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Does the company have a list of blacklisted or otherwise excluded suppliers or producers?: No
    • Soy
      17/90
      • Commitment Strength
        6/17
        • Commodity-specific deforestation commitment
          6/9.5
          • Commitment details
            Zero-gross deforestation
            4/6
            Commodity-specific deforestation commitment
            Zero-gross deforestation
            4/6
            When was this commitment set?: 2020

            Does the company commitment also explicitly apply to hidden/indirect soy?: No
            "Soy: Costco will continue to source Kirkland Signature soy-based products, such as Kirkland Signature Soybean Oil & Kirkland Signature Organic Soy Milk from sources that are deforestation free."
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
            Commitment applies to all regions, suppliers and operation
            No
            0/2
            What subsidiaries are explicitly included?: Kirkland Signature + Soy-based products

            If no, what is excluded?: Product line; Indirect suppliers

            What percentage of commodity production/sourcing is excluded?: NA

            What subsidiaries are explicitly excluded?: Hidden soy in other products
            "Soy: Costco will continue to source Kirkland Signature soy-based products, such as Kirkland Signature Soybean Oil & Kirkland Signature Organic Soy Milk from sources that are deforestation free."
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            What actions or steps are identified for time-bound implementation?: NA
            "Soy: Costco will continue to source Kirkland Signature soy-based products, such as Kirkland Signature Soybean Oil & Kirkland Signature Organic Soy Milk from sources that are deforestation free."
          • Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            What date is given for the interim milestone?: NA
            "Soy: Costco will continue to source Kirkland Signature soy-based products, such as Kirkland Signature Soybean Oil & Kirkland Signature Organic Soy Milk from sources that are deforestation free."
        • Commitment to a traceable supply chain
          0/7.5
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            Post 2050 or no target date
            0/1
          • Interim target date
            No
            0/0.5
      • Associated Human Rights Abuses
        7/17
        • Labour rights in the supply chain
          Yes
          3/3
          Labour rights in the supply chain
          Yes
          3/3
          Other workers' rights commitments: Only work legal working hours; Free from abusive practices/undue disciplinary procedures

          How far back in the supply chain does this commitment apply?: NA

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          "To these ends, Costco expects its Suppliers and Facilities to comply, at a minimum, with all applicable labor, employment, health and safety, and environmental laws and regulations of the country where the Merchandise is produced...Discrimination... Freedom of Association....Forced Labour...Child Labour...Employees shall not be mandated to work overtime hours or complete production quotas that result in a violation of legal working hour requirements...Abusive security practices, including opposite sex frisking and removal of clothing, is prohibited."
        • Inclusion of small-scale farmers
          No
          0/2
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          2/2
          "Costco Wholesale is committed to working with qualified minority and women-owned suppliers in the communities where we do business. This is consistent with our overall commitment as a company to foster an inclusive environment, free from inequity and unlawful discrimination."[...]"Discrimination in hiring and employment practices based on race, color, religion, gender"
        • Commitment to remediation
          No
          0/1
        • Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          How far back in the supply chain does this commitment apply?: NA
          "We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to: ensuring free, prior and informed consent of indigenous people"
        • Commitment to respect customary rights to land, resources, and territory
          No
          0/3
        • Zero-tolerance approach to violence and threats
          No
          0/3
      • Implementation and Reporting
        4/56
        • Reporting proportion of compliant volumes
          0/0
        • Reporting is independently verified
          No
          0/2
        • Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          "As a first step, while we desire all products to be sourced this way and encourage our suppliers to follow this goal, we have focused our efforts on our Kirkland Signature products."
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          No
          0/2
        • Jurisdictional approach focused on sustainable land use
          No
          0/2
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "The Code was established to protect the human rights and safety of the people who produce, process and/or harvest the products we sell, while recognizing and respecting the cultural and legal differences found worldwide. To this end, Costco: Expects our suppliers to comply, at a minimum, with the applicable labor and environmental laws and regulations of the country where the merchandise is produced"[...]"Costco reserves the right to audit or authorize a third party to audit any Facility that participates in the production, processing or harvesting of Merchandise for Costco. Such audits may include any Subcontractor used by the Facility. The audit shall be unrestricted, and may occur with or without advance notice."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          What is the nature of the grievance mechanism used by the company?: Own mechanism

          Which issues does the grievance mechanism cover?: Social; Environmental
          "Costco Wholesale has established a confidential reporting procedure relating to concerns with or complaints about: Costco's accounting, auditing and internal controls; or anyone at Costco who has committed, is committing, or is about to engage in conduct that may be illegal." Includes a link to "File a Report online"
        • Report volumes of commodity sourced/used
          No reporting
          0/3
        • Monitor compliance for labour rights and FPIC
          No
          0/5
        • Monitor compliance for zero tolerance approach and customary rights
          No
          0/5
        • Downstream: Reporting suppliers
          No
          0/4
          Downstream: Reporting suppliers
          No
          0/4
          Does the company disclose location of suppliers' production areas or primary processing sites?: No
        • Downstream: Monitor compliance in supply chain
          No
          0/4
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Does the company work with the non-compliant supplier to develop an implementation plan to remedy associated harms or non-compliance?: No

          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No

          Does the company commit to engage with rightsholders, Indigenous peoples and local communities when developing the implementation plan?: No
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
          Does the company have a list of blacklisted or otherwise excluded suppliers or producers?: No
    • Timber *
      18/90
      • Commitment Strength
        6/17
        • Commodity-specific deforestation commitment
          6/9.5
          • Commitment details
            Zero-gross deforestation
            4/6
            Commodity-specific deforestation commitment
            Zero-gross deforestation
            4/6
            Which certification schemes are used?: FSC

            When was this commitment set?: 2020
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products. [...] Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions."
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
            Commitment applies to all regions, suppliers and operation
            No
            0/2
            What subsidiaries are explicitly included?: Kirkland Signature

            What subsidiaries are explicitly excluded?: NA

            If no, what is excluded?: Product line

            What is the rationale for any exclusions?: NA

            What percentage of commodity production/sourcing is excluded?: NA
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products. [...] Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions."
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            What actions or steps are identified for time-bound implementation?: NA
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products. [...] Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions."
          • Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2023)
            0.5/0.5
            What date is given for the interim milestone?: NA
            "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products. [...] Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions."
        • Commitment to a traceable supply chain
          0/7.5
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            0/2
          • Target date
            0/1
          • Interim target date
            0/0.5
      • Associated Human Rights Abuses
        6/17
        • Labour rights in the supply chain
          Yes
          3/3
          Labour rights in the supply chain
          Yes
          3/3
          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          How far back in the supply chain does this commitment apply?: Tier 1

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          "To these ends, Costco expects its Suppliers and Facilities to comply, at a minimum, with all applicable labor, employment, health and safety, and environmental laws and regulations of the country where the Merchandise is produced...Discrimination... Freedom of Association....Forced Labour...Child Labour...Employees shall not be mandated to work overtime hours or complete production quotas that result in a violation of legal working hour requirements...Abusive security practices, including opposite sex frisking and removal of clothing, is prohibited."
        • Inclusion of small-scale farmers
          No
          0/2
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          1/2
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          1/2
          "Costco Wholesale is committed to working with qualified minority and women-owned suppliers in the communities where we do business. This is consistent with our overall commitment as a company to foster an inclusive environment, free from inequity and unlawful discrimination."[...]"Discrimination in hiring and employment practices based on race, color, religion, gender"
        • Commitment to remediation
          No
          0/1
        • Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          Commitment to test Free, Prior and Informed Consent
          Yes, the company commits to test for FPIC prior to acquiring new interests, developments, or expansions
          2/3
          How far back in the supply chain does this commitment apply?: NA
          "We want to work with suppliers and others to support good land stewardship practices that also respect the autonomy and property rights of the landowner; are outcome-based rather than prescriptive; and respect the ability of rural people and their communities to thrive while serving as stewards of the land. Good land stewardship practices include, but are not limited to: ensuring free, prior and informed consent of indigenous people"
        • Commitment to respect customary rights to land, resources, and territory
          No
          0/3
        • Zero-tolerance approach to violence and threats
          No
          0/3
      • Implementation and Reporting
        7/56
        • Reporting proportion of compliant volumes
          0/0
        • Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          Reporting is independently verified
          Yes, using a third-party verification scheme or certification scheme
          0/2
          "Five key commodities in our Kirkland Signature supply chains top the list of commodities contributing to deforestation: palm oil, wood/pulp/paper, soy, cocoa, and beef. We are committed to eliminating deforestation in these raw materials and products. [...] Wood/Pulp/Paper: Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. All teak sold at Costco is FSC 100% certified. Costco sells other FSC-certified solid wood products, which include cedar wood playsets, gazebos, bee houses, outdoor furniture, and pavilions."
        • Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          Suppliers aligned with deforestation commitments across supply chain
          Yes, encouraged
          0/3
          "As a first step, while we desire all products to be sourced this way and encourage our suppliers to follow this goal, we have focused our efforts on our Kirkland Signature products."
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          No
          0/2
        • Jurisdictional approach focused on sustainable land use
          No
          0/2
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "The Code was established to protect the human rights and safety of the people who produce, process and/or harvest the products we sell, while recognizing and respecting the cultural and legal differences found worldwide. To this end, Costco: Expects our suppliers to comply, at a minimum, with the applicable labor and environmental laws and regulations of the country where the merchandise is produced"[...]"Costco reserves the right to audit or authorize a third party to audit any Facility that participates in the production, processing or harvesting of Merchandise for Costco. Such audits may include any Subcontractor used by the Facility. The audit shall be unrestricted, and may occur with or without advance notice."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          What is the nature of the grievance mechanism used by the company?: Own mechanism
          "Costco Wholesale has established a confidential reporting procedure relating to concerns with or complaints about: Costco's accounting, auditing and internal controls; or anyone at Costco who has committed, is committing, or is about to engage in conduct that may be illegal." Includes a link to "File a Report online"
        • Report volumes of commodity sourced/used
          No reporting
          0/3
        • Monitor compliance for labour rights and FPIC
          No
          0/5
        • Monitor compliance for zero tolerance approach and customary rights
          No
          0/5
        • Downstream: Reporting suppliers
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          No
          0/4
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Downstream: Engagement with non-compliant suppliers
          No engagement or exclusion
          0/2
          Does the company work with the non-compliant supplier to develop an implementation plan to remedy associated harms or non-compliance?: No
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
  • * commodity scores for which a company is not a powerbroker are given half the weighting of other commodities in total scores

  • Commitment strength
    6/17
    Avg. score
  • Implementation and Reporting
    7/56
    Avg. score
  • Associated Human Rights Abuses
    7/17
    Avg. score

Profile

Costco Wholesale Corporation as a global retailer and wholesaler. The company offers products such as groceries, apparel, furniture, houseware, office suppliers and health and beauty aids. Costco Wholesale Corporation is selected as a powerbroker for palm oil, soy, beef and paper packaging and is also assessed for its exposure to timber.

Sector
Industry sector 
Hypermarkets & Super Centers, Paper Packaging
Segments
Retailer
HQ
HQ 
United States
Company Type
Company type 
CO
Collective Commitments
Consumer Goods Forum member
New York Declaration on Forests signatory

Top Brands

Coscto, Kirkland Signature

How we assess the Forest 500

To ensure deforestation free supply chains, companies need to adopt and implement timebound and measurable policies for forest risk commodities.

All assessments use policies published on company websites, some links may have changed or been removed since the time of assessment.

Disclaimer

This assessment has been carried out following the methodology developed for the Forest 500 project, available here. Please see our disclaimer applicable to all information contained within this site and our terms and conditions for use of data presented on this site.

All assessments use policies published on company and financial institution websites, and while we endeavor to keep them updated some links may have changed or been removed since the time of assessment.

Please contact us with any concerns or feedback about this or other assessments included in the Forest 500.