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Select an assessment year:

  • Overall approach
    5/16
    • Overarching commitment on deforestation
      4/14
      Deforestation commitment
      Understanding of the risks
      4/14
      "In partnership with the conservation agency Fauna and Flora International, Macquarie operates a Carbon Forest Taskforce (the Taskforce) to invest in bio-sequestration projects that reduce emissions from deforestation, retain biodiversity and promote sustainable livelihoods for local communities. The Taskforce has projects under assessment and development in Indonesia, Cambodia and South America." "Natural solutions like forest restoration and avoiding deforestation could provide a surprising one-third of the climate mitigation needed between now and 2030 to keep warming below 2°C."
    • Company must have anti-corruption policy
      1/2
      Anti-corruption
      Policy prohibiting abusive tax arrangements
      1/2
      "MGL may be entitled to tax concessions in the course of its normal business but has no appetite for any transaction that is motivated by the avoidance of tax. Moreover, MGL will not finance, or in any other way support, transactions where the objective of any of the parties might reasonably be expected to be the obtaining of a dividend withholding tax benefit."
  • Commodity score
    10/64
    • Beef & Leather
      10/64
      • Commitment Strength
        6/42
        • Commodity-specific financing policy
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must be legally operated
          5.6/5.6
          • Commitment details
            Entire supply chain - Require
            4/4
            Commitment details
            Entire supply chain - Require
            4/4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
        • Companies must protect priority forests or globally important landscapes
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Assurance mechanism to ensure compliance
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must have a grievance mechanism
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Commitments must be timebound
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
      • Social Considerations
        5/22
        • Company must ensure Free, Prior and Informed Consent
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Company must respect labour rights
          4.6/5.6
          • Commitment details
            Entire supply chain - Encourage
            3/4
            Commitment details
            Entire supply chain - Encourage
            3/4
            Type of policy: ILO; UN Declaration for HR; Discrimination; Forced Labour; Child Labour; Freedom of association
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans" 
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
        • Company must address gender equality issues
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must encourage the inclusion of small-scale farmers
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
    • Palm oil
      10/64
      • Commitment Strength
        6/42
        • Commodity-specific financing policy
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must be legally operated
          5.6/5.6
          • Commitment details
            Entire supply chain - Require
            4/4
            Commitment details
            Entire supply chain - Require
            4/4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
        • Companies must protect priority forests or globally important landscapes
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Assurance mechanism to ensure compliance
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must have a grievance mechanism
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Commitments must be timebound
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
      • Social Considerations
        5/22
        • Company must ensure Free, Prior and Informed Consent
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Company must respect labour rights
          4.6/5.6
          • Commitment details
            Entire supply chain - Encourage
            3/4
            Commitment details
            Entire supply chain - Encourage
            3/4
            Type of policy: ILO; UN Declaration for HR; Discrimination; Forced Labour; Child Labour; Freedom of association
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans" 
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
        • Company must address gender equality issues
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must encourage the inclusion of small-scale farmers
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
    • Soy
      10/64
      • Commitment Strength
        6/42
        • Commodity-specific financing policy
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must be legally operated
          5.6/5.6
          • Commitment details
            Entire supply chain - Require
            4/4
            Commitment details
            Entire supply chain - Require
            4/4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
        • Companies must protect priority forests or globally important landscapes
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Assurance mechanism to ensure compliance
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must have a grievance mechanism
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Commitments must be timebound
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
      • Social Considerations
        5/22
        • Company must ensure Free, Prior and Informed Consent
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Company must respect labour rights
          4.6/5.6
          • Commitment details
            Entire supply chain - Encourage
            3/4
            Commitment details
            Entire supply chain - Encourage
            3/4
            Type of policy: ILO; UN Declaration for HR; Discrimination; Forced Labour; Child Labour; Freedom of association
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans" 
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
        • Company must address gender equality issues
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must encourage the inclusion of small-scale farmers
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
    • Timber, Pulp & Paper
      10/64
      • Commitment Strength
        6/42
        • Commodity-specific financing policy
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must be legally operated
          5.6/5.6
          • Commitment details
            Entire supply chain - Require
            4/4
            Commitment details
            Entire supply chain - Require
            4/4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "The ESR Policy [...] details requirements for client on-boarding and a broad range of transactions including equity investments, financing, leasing and advisory mandates [...] The ESR policy includes: [...] Identification and compliance with all applicable environmental and social laws and regulations"
        • Companies must protect priority forests or globally important landscapes
          0/9.6
          • Commitment details
            No
            0/8
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Assurance mechanism to ensure compliance
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must have a grievance mechanism
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Commitments must be timebound
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
      • Social Considerations
        5/22
        • Company must ensure Free, Prior and Informed Consent
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Company must respect labour rights
          4.6/5.6
          • Commitment details
            Entire supply chain - Encourage
            3/4
            Commitment details
            Entire supply chain - Encourage
            3/4
            Type of policy: ILO; UN Declaration for HR; Discrimination; Forced Labour; Child Labour; Freedom of association
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans" 
          • Policy applies to all operations and financing
            All
            0.4/0.4
            Policy applies to all operations and financing
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all deals
            All
            0.4/0.4
            Policy applies to all deals
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all companies
            All
            0.4/0.4
            Policy applies to all companies
            All
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
          • Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            Policy applies to all stages of the supply chain
            Producers; Processors; Traders; Manufacturers; Retailers
            0.4/0.4
            "Macquarie supports fundamental human rights as set out in the Universal Declaration of Human Rights and core ILO Conventions. Macquarie recognises the duty of States to protect human rights and the responsibility of businesses to respect human rights. These include rights related to: Non-discrimination and equal opportunity; Child labour, forced and compulsory labour; Freedom of association and collective bargaining [...] To this end, Macquarie has a framework of polices and processes including: Reporting processes to enable governance of environmental and social risk by the Board Governance and Compliance Committee; A due diligence approach to identify and manage human rights risks in investment decision making and in the screening of new client relationships, comprising: Identifying and understanding risks; Conducting impact assessments where appropriate; Implementing and monitoring mitigation plans"
        • Company must address gender equality issues
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
        • Companies must encourage the inclusion of small-scale farmers
          0/5.6
          • Commitment details
            No
            0/4
          • Policy applies to all operations and financing
            No
            0/0.4
          • Policy applies to all deals
            No
            0/0.4
          • Policy applies to all companies
            No
            0/0.4
          • Policy applies to all stages of the supply chain
            None
            0/0.4
  • Reporting & Implementation
    0/20
    • Policy is reviewed and updated
      0/5
    • Companies must disclose subsidiaries in commodity supply chains
      0/5
    • Monitoring and non-compliance process
      0/5
    • Reporting on implementation of the policy
      0/5
  • Commitment strength
    6/42
    Avg. score
  • Social considerations
    5/22
    Avg. score

Profile

Macquarie Group are a financial services group headquartered in Australia serving institutional, corporate, government and retail clients. Their services cover: asset management, asset and corporate finance, banking, advisory services and global, commodity, and capital markets. As of 2017, their total assets amount to over 180 billion AUD with over 470 billion AUD of assets under management. Macquarie Group are among the top 10 bondholders for Forest 500 companies, with over 3 billion USD worth of bonds across a broad range of forest risk sectors . They are also an important shareholder in Forest 500 companies, ranking among the top 80 with shares worth more than 4 billion USD.

HQ
HQ 
Australia
Financial institution type
Financial institution type 
Asset management, Bank

How we assess the Forest 500

Investors and lenders need to adopt and implement strong deforestation policies that ensure their investments are not funding the destruction of forests.

All assessments use policies published on financial institution 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.