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  • Overall approach
    4/12
    • Overarching commitment on deforestation
      3/4
      Zero deforestation/Deforestation-free commitment or, for timber, pulp & paper companies only, commitment to well implemented harvest and no deforestation of HCV & HCS areas
      3/4
      "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
      Yes
      1/1
      "Costco understands that it has a responsibility to source its products in a way that is respectful to the environment and to the people associated with that environment. 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
      0/2
    • Reporting on emissions from land-use change
      0/2
    • Disclosure of conservation activity
    • Disclosure of reforestation activity
    • Target to reduce emissions in scope 1/2
      No
      0/0
      Plan not yet made - "Our intent is to design, develop, and recommend formal climate goals, including targets for the absolute reduction of enterprise-wide CO2e emissions from a Fiscal Year 2020 baseline. We also plan to develop facility-level Scope 1 and 2 targets, categorized by operational type (e.g., retail locations, manufacturing facilities and depot and distribution facilities). By December 2022, we intend to outline the specific actions needed to meet these goals and targets."
  • Commodity score
    28/88
    • Beef
      19/88
      • Commitment Strength
        3/20
        • Commitment to protect priority forests
          3/11
          • Commitment details
            Sustainability commitment/other
            1.3/8
            Commitment to protect priority forests
            Sustainability commitment/other
            1.3/8
            Which certification schemes are used?: Other certification
            "Costco recognizes that beef production can have negative environmental impacts such as being a source of tropical deforestation. 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 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. 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." 
          • 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?: Product line; Location
            "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
            "Costco recognizes that beef production can have negative environmental impacts such as being a source of tropical deforestation. 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 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. 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." 
          • Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            "Costco recognizes that beef production can have negative environmental impacts such as being a source of tropical deforestation. 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 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. 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." 
        • Commitment to a traceable supply chain
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        10/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          " 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" [...] This includes - Discrimination, Forced Labour, Child Labour, Freedom of association
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          "Diversity in our supplier base is important to Costco. Minority-owned and women-owned businesses often help us explore new ideas and maintain a fresh approach to our business, while positively affecting the economic development of the communities where we do business."
        • Commitment to remediation
          No
          0/2
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "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 resolve land conflicts
          No
      • Reporting and Implementation
        6/50
        • Reporting against commitments
          0/3
          • Commitment to protect priority forests
            No
            0/2.5
          • Commitment to a traceable supply chain
            No
            0/2.5
        • Reporting is independently verified
          0/2
          • Commitment to protect priority forests
            No
            0/1.5
          • Commitment to a traceable supply chain
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          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
          "To this end, Cosco: ...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..."; "Supplier and Facility shall comply with all Applicable Laws and Regulations that address the environment. Where not covered by Applicable Laws and Regulations [...] 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
          "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
          No reporting
          0/2
        • Report verified volumes of commodity
          No disclosure
          0/6
        • Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          "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."  
        • Downstream: Publishing supplier lists
          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
    • Palm oil
      42/88
      • Commitment Strength
        11/20
        • Commitment to protect priority forests
          6/8
          • Commitment details
            Zero-gross deforestation
            4/6
            Commitment to protect priority forests
            Zero-gross deforestation
            4/6
            Which certification schemes are used?: RSPO
            "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
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            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
            2021
            0.7/0.7
            Target date
            2021
            0.7/0.7
            "Our goal is that allpalm oil used in Kirkland Signature products will be 100% RSPO certified(or equivalent) by 2021 or sooner. In addition, we support practices to help achieve zero net deforestation andsupport smallholders. Accordingly, our goal is for all Kirkland Signaturesuppliers to source palm oil based upon the following principles by 2021 orsooner:1. Compliance with RSPO Principles (or equivalent).2. Protection of High Conservation Value (HCV) and High CarbonStock (HCS) forests.3. No new development on peatlands and the use of Best ManagementPractices for existing plantations on peatlands."
          • Interim target date
            No
            0/0.3
        • Commitment to protect High Carbon Stock areas and/or peatlands
          5/5
          • Commitment details
            Yes
            3/3
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes
            3/3
            Type of commitment: HCS; Peat
            "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
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "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
            2021
            0.7/0.7
            Target date
            2021
            0.7/0.7
            "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
            0/0.3
        • Commitment to a traceable supply chain
          0/6
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/1.3
          • Target date
            No target date
            0/0.7
          • Interim target date
            No
            0/0.3
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures
          " 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" [...] This includes - Discrimination, Forced Labour, Child Labour, Freedom of association
        • Inclusion of small-scale farmers
          Yes
          4/4
          Inclusion of small-scale farmers
          Yes
          4/4
          What is the nature of that support?: Technical assistance/support
          "we support practices to help achieve zero net deforestation and support smallholders. Accordingly, our goal is for all Kirkland Signature suppliers to source palm oil based upon the following principles by 2021 or sooner: [...] Support for the integration of smallholders into sustainable supply chains. [...] We will work with our suppliers to update our progress annually and will include such progress on our website. September 2015 (Updated)"
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          "Diversity in our supplier base is important to Costco. Minority-owned and women-owned businesses often help us explore new ideas and maintain a fresh approach to our business, while positively affecting the economic development of the communities where we do business."
        • Commitment to remediation
          No
          0/2
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "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 resolve land conflicts
          No
      • Reporting and Implementation
        17/50
        • Reporting against commitments
          2/2
          • Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,640 tons were RSPO certified and reports on website that in 2019, 94% of their physical palm oil was RSPO certified, and 96% of their entire palm oil supply chain was RSPO certified (including through Book and Claim credits)
          • Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, for all commodity exposure
            1.7/1.7
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, for all commodity exposure
            1.7/1.7
            2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,639,81 tons were RSPO certified and reports on website that in 2019, 94% of their physical palm oil was RSPO certified, and 96% of their entire palm oil supply chain was RSPO certified (including through Book and Claim credits)
          • Commitment to a traceable supply chain
            No
            0/1.7
        • Reporting is independently verified
          1/1
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which processes or groups does the company use for third party verification?: RSPO 

            Which tools, approaches, third-party verification, including certification, schemes are used?: RSPO
            2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,640 tons were RSPO certified and reports on website that in 2019, 94% of their physical palm oil was RSPO certified, and 96% of their entire palm oil supply chain was RSPO certified (including through Book and Claim credits)
          • Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which processes or groups does the company use for third party verification?: RSPO Certification

            Which tools, approaches, third-party verification, including certification, schemes are used?: RSPO Certification
            2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,639,81 tons were RSPO certified and reports on website that in 2019, 94% of their physical palm oil was RSPO certified, and 96% of their entire palm oil supply chain was RSPO certified (including through Book and Claim credits)
          • Commitment to a traceable supply chain
            No
            0/1
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          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
          "To this end, Cosco: ...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..."; "Supplier and Facility shall comply with all Applicable Laws and Regulations that address the environment. Where not covered by Applicable Laws and Regulations [...] 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
          "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
          Reporting total volume
          2/2
          Report volumes of commodity
          Reporting total volume
          2/2
          Total/partial volume reported: 27,335 tons of palm oil and palm oil related products
          2020 ACOP reports Costco used 27,335 tons of palm oil and palm oil related products, of which 26,640 tons were RSPO certified and reports on website that in 2019, 94% of their physical palm oil was RSPO certified, and 96% of their entire palm oil supply chain was RSPO certified (including through Book and Claim credits)
        • Report verified volumes of commodity
          80-99%
          4/6
          Report verified volumes of commodity
          80-99%
          4/6
          What is the certified volume?: 26,640 tons were RSPO certified

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 94%
          Reported volume comes from their 2020 ACOP Report. 
        • Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          "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."  
        • Downstream: Publishing supplier lists
          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
      31/88
      • Commitment Strength
        12/20
        • Commitment to protect priority forests
          6/8
          • Commitment details
            Zero-gross deforestation
            4/6
            Commitment to protect priority forests
            Zero-gross deforestation
            4/6
            "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. [...] 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." 
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "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. [...] 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." 
          • Target date
            Current/achieved
            0.7/0.7
            Target date
            Current/achieved
            0.7/0.7
            "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. [...] 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." 
          • Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            "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. [...] 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." 
        • Commitment to reduce use of virgin wood fibre
          5/5
          • Commitment details
            Yes
            3/3
            Commitment to reduce use of virgin wood fibre
            Yes
            3/3
            Type of commitment: Recycled content; Reduction of material inputs
            "Packaging GoalsReduce our operational packaging waste by improving our efficiencies, with the added benefit of reducing expenses.Provide sustainable packaging to our members without compromising food safety, product quality, or sales while ensuring our packaging: ...(2) reduces materials (...) Packaging StrategiesReduce the amount of packaging overallIncrease the recycled content and certified fiber in all packagingIncrease the recyclability and compostability of all packaging (...)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..."Examples of progress in 2020 include: ..Australian bakery packaging uses 30% recycled content, is recyclable and is now sourced locally... Costco also recycles a great deal of packaging in our daily operations and diverts over a half million tons of packaging annually...This was an increase of 15.7% in 2020 from 2019."
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "Packaging GoalsReduce our operational packaging waste by improving our efficiencies, with the added benefit of reducing expenses.Provide sustainable packaging to our members without compromising food safety, product quality, or sales while ensuring our packaging: ...(2) reduces materials (...) Packaging StrategiesReduce the amount of packaging overallIncrease the recycled content and certified fiber in all packagingIncrease the recyclability and compostability of all packaging (...)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..."Examples of progress in 2020 include: ..Australian bakery packaging uses 30% recycled content, is recyclable and is now sourced locally...Costco also recycles a great deal of packaging in our daily operations and diverts over a half million tons of packaging annually...This was an increase of 15.7% in 2020 from 2019."
          • Target date
            Current/achieved
            0.7/0.7
            Target date
            Current/achieved
            0.7/0.7
            "Packaging GoalsReduce our operational packaging waste by improving our efficiencies, with the added benefit of reducing expenses.Provide sustainable packaging to our members without compromising food safety, product quality, or sales while ensuring our packaging: ...(2) reduces materials (...) Packaging StrategiesReduce the amount of packaging overallIncrease the recycled content and certified fiber in all packagingIncrease the recyclability and compostability of all packaging (...)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..."Examples of progress in 2020 include: ..Australian bakery packaging uses 30% recycled content, is recyclable and is now sourced locally."; "Costco also recycles a great deal of packaging in our daily operations and diverts over a half million tons of packaging annually...This was an increase of 15.7% in 2020 from 2019."
          • Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            "Packaging GoalsReduce our operational packaging waste by improving our efficiencies, with the added benefit of reducing expenses.Provide sustainable packaging to our members without compromising food safety, product quality, or sales while ensuring our packaging: ...(2) reduces materials (...) Packaging StrategiesReduce the amount of packaging overallIncrease the recycled content and certified fiber in all packagingIncrease the recyclability and compostability of all packaging (...)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..."; "Examples of progress in 2020 include: ..Australian bakery packaging uses 30% recycled content, is recyclable and is now sourced locally."; "Costco also recycles a great deal of packaging in our daily operations and diverts over a half million tons of packaging annually...This was an increase of 15.7% in 2020 from 2019."
        • Commitment to a traceable supply chain
          0/6
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/1.3
          • Target date
            No target date
            0/0.7
          • Interim target date
            No
            0/0.3
      • Social Considerations
        10/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          " 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" [...] This includes - Discrimination, Forced Labour, Child Labour, Freedom of association
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          "Diversity in our supplier base is important to Costco. Minority-owned and women-owned businesses often help us explore new ideas and maintain a fresh approach to our business, while positively affecting the economic development of the communities where we do business."
        • Commitment to remediation
          No
          0/2
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "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 resolve land conflicts
          No
      • Reporting and Implementation
        10/50
        • Reporting against commitments
          0/2
          • Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            "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. [...] 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." 
          • Commitment to reduce use of virgin wood fibre
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            Commitment to reduce use of virgin wood fibre
            Yes, for partial or unclear commodity exposure
            0.8/1.7
            "Packaging GoalsReduce our operational packaging waste by improving our efficiencies, with the added benefit of reducing expenses.Provide sustainable packaging to our members without compromising food safety, product quality, or sales while ensuring our packaging: ...(2) reduces materials (...) Packaging StrategiesReduce the amount of packaging overallIncrease the recycled content and certified fiber in all packagingIncrease the recyclability and compostability of all packaging (...)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...Examples of progress in 2020 include: ..Australian bakery packaging uses 30% recycled content, is recyclable and is now sourced locally."; Costco also recycles a great deal of packaging in our daily operations and diverts over a half million tons of packaging annually...This was an increase of 15.7% in 2020 from 2019."
          • Commitment to a traceable supply chain
            No
            0/1.7
        • Reporting is independently verified
          0/1
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which processes or groups does the company use for third party verification?: FSC Certification

            Which tools, approaches, third-party verification, including certification, schemes are used?: FSC Certification
            "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. [...] 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." 
          • Commitment to reduce use of virgin wood fibre
            No
            0/1
          • Commitment to a traceable supply chain
            No
            0/1
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          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
          "To this end, Cosco: ...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..."; "Supplier and Facility shall comply with all Applicable Laws and Regulations that address the environment. Where not covered by Applicable Laws and Regulations [...] 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
          "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
          No reporting
          0/2
        • Report verified volumes of commodity
          Some disclosure of compliant commodity/unclear % of volume/no verification of reporting
          1/6
          Report verified volumes of commodity
          Some disclosure of compliant commodity/unclear % of volume/no verification of reporting
          1/6
          Wood/Pulp/Paper: "Costco Wholesale remains committed to sourcing from certified forests all of its wood, pulp and paper products. [...] 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."
        • Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          "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."  
        • Downstream: Publishing supplier lists
          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
    • Soy
      23/88
      • Commitment Strength
        6/20
        • Commitment to protect priority forests
          7/11
          • Commitment details
            Zero-gross deforestation
            5.3/8
            Commitment to protect priority forests
            Zero-gross deforestation
            5.3/8
            (For downstream soy companies only) 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
            If no, what is excluded?: Indirect suppliers

            What is the rationale for any exclusions?: only applies to soy based 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
            "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 2022)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            "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
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        10/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures
          " 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" [...] This includes - Discrimination, Forced Labour, Child Labour, Freedom of association
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          "Diversity in our supplier base is important to Costco. Minority-owned and women-owned businesses often help us explore new ideas and maintain a fresh approach to our business, while positively affecting the economic development of the communities where we do business."
        • Commitment to remediation
          No
          0/2
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "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 resolve land conflicts
          No
      • Reporting and Implementation
        6/50
        • Reporting against commitments
          0/3
          • Commitment to protect priority forests
            No
            0/2.5
          • Commitment to a traceable supply chain
            No
            0/2.5
        • Reporting is independently verified
          0/2
          • Commitment to protect priority forests
            No
            0/1.5
          • Commitment to a traceable supply chain
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          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
          "To this end, Cosco: ...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..."; "Supplier and Facility shall comply with all Applicable Laws and Regulations that address the environment. Where not covered by Applicable Laws and Regulations [...] 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
          "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
          No reporting
          0/2
        • Report verified volumes of commodity
          No disclosure
          0/6
        • Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          "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."  
        • Downstream: Publishing supplier lists
          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
    • Timber *
      27/88
      • Commitment Strength
        6/20
        • Commitment to protect priority forests
          7/11
          • Commitment details
            Zero-gross deforestation
            5.3/8
            Commitment to protect priority forests
            Zero-gross deforestation
            5.3/8
            Which certification schemes are used?: FSC
            "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 is the rationale for any exclusions?: Only applies to teak furniture

            If no, what is excluded?: Product line
            "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
            "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 2022)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            "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
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        10/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Other workers' rights commitments: Living wage; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          Details of commitment: Discrimination; Forced labour; Child labour; Freedom of association
          " 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" [...] This includes - Discrimination, Forced Labour, Child Labour, Freedom of association
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women in commodity supply chains
          2/4
          "Diversity in our supplier base is important to Costco. Minority-owned and women-owned businesses often help us explore new ideas and maintain a fresh approach to our business, while positively affecting the economic development of the communities where we do business."
        • Commitment to remediation
          No
          0/2
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "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 resolve land conflicts
          No
      • Reporting and Implementation
        10/50
        • Reporting against commitments
          1/3
          • Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            1.3/2.5
            Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            1.3/2.5
            "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
            No
            0/2.5
        • Reporting is independently verified
          2/2
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            Which processes or groups does the company use for third party verification?: FSC Certification

            Which tools, approaches, third-party verification, including certification, schemes are used?: FSC Certification
            "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
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          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
          "To this end, Cosco: ...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..."; "Supplier and Facility shall comply with all Applicable Laws and Regulations that address the environment. Where not covered by Applicable Laws and Regulations [...] 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
          "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
          No reporting
          0/2
        • Report verified volumes of commodity
          Some disclosure of compliant commodity/unclear % of volume/no verification of reporting
          1/6
          Report verified volumes of commodity
          Some disclosure of compliant commodity/unclear % of volume/no verification of reporting
          1/6
          Teak only - "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."
        • Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          Upstream: Monitor compliance with human rights
          Yes, commit to monitoring compliance with labour/worker rights
          2/4
          "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."  
        • Downstream: Publishing supplier lists
          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
  • * commodity scores for which a company is not a powerbroker are given half the weighting of other commodities in total scores

  • Commitment strength
    7/20
    Avg. score
  • Reporting and Implementation
    10/50
    Avg. score
  • Social considerations
    11/18
    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 
Food retail
Segments
Retailer
HQ
HQ 
United States
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.