Evaluated screen

Palm Oil Cultivation and Plantation Ownership

Identifies companies and other entities that own, control, or directly operate oil-palm plantations or cultivate and harvest oil-palm fruit for commercial use. Land ownership without oil-palm cultivation, other crops, processing or trading without plantation activity, and fully divested or ceased operations are excluded. Certification, traceability, deforestation, conversion, labour, and materiality characteristics are recorded separately as evidence or policy attributes.

Type
Evaluated
Version
2026.08.21.2
Published
Aug 21, 2026
Inclusions
5
Exclusions
5
How to read this definition

Inclusion criteria describe evidence that can establish this activity. Exclusion criteria identify circumstances that do not establish it on that basis alone. The evaluation remains connected to its taxonomy version and supporting evidence.

Can establish this activity

Included when supported

Evidence may support involvement when it matches one or more of these inclusion criteria.

5 criteria
  1. 01Criterion

    Include entities that directly cultivate, harvest, or manage commercial oil-palm plantations.

  2. 02Criterion

    Include landowners or concession holders where oil palm is currently cultivated on the controlled land and the entity retains substantive economic or operating responsibility.

  3. 03Criterion

    Include integrated agribusinesses with direct oil-palm plantation ownership or operation.

  4. 04Criterion

    Include entities whose current agricultural, regulatory, certification, concession, or operational disclosures establish oil-palm cultivation.

  5. 05Criterion

    Include jointly controlled plantation ventures only where the evaluated entity’s ownership, control, and operating role are separately evidenced under the global relationship rules.

Does not establish this activity on its own

Excluded on this basis alone

These circumstances do not establish this activity unless separate evidence also meets an inclusion criterion.

5 criteria
  1. 01Criterion

    Exclude milling, processing, refining, trading, distribution, and downstream use when no plantation ownership or operation is evidenced.

  2. 02Criterion

    Exclude traders, distributors, buyers, retailers, and consumer-goods manufacturers without direct oil-palm cultivation or plantation control.

  3. 03Criterion

    Exclude cultivation of coconut, soybean, rapeseed, sunflower, olive, or other oil crops without oil-palm activity.

  4. 04Criterion

    Exclude forestry, agricultural, land-development, or real-estate holdings where current oil-palm cultivation is not established.

  5. 05Criterion

    Exclude fully divested or ceased plantation operations from current involvement while preserving historical involvement, location, and effective dates.

Evidence and evaluation methodology

How sources, entity pathways, decisions, qualifiers, and review history are handled.

Map screens to a client policy

How to choose provider screens, document coverage, and decide what happens after an outcome.

Other screens under Palm Oil

Taxonomy version 2026.08.21.2, published Aug 21, 2026. Material changes receive a new immutable release so earlier evaluations remain tied to the definitions and criteria used.

Palm Oil