Evaluated screen

Palm Oil Processing and Refining

Identifies companies and other entities that own or operate mills, crushers, refineries, fractionation facilities, or derivative-manufacturing processes that convert oil-palm fruit, crude palm oil, palm-kernel oil, or palm feedstocks into commercial ingredients or intermediates. Cultivation-only roles, trading without physical processing, downstream product use, non-palm oils, and ceased activity are excluded. Certification, sourcing and traceability status are recorded separately.

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 owners or operators of mills that process fresh fruit bunches into crude palm oil or palm kernels.

  2. 02Criterion

    Include owners or operators of refineries and fractionation facilities processing crude palm oil or palm-kernel oil.

  3. 03Criterion

    Include manufacturers of identifiable palm-based oleochemicals, surfactants, esters, fatty acids, glycerine, or other derivatives where the palm feedstock is documented.

  4. 04Criterion

    Include integrated businesses with a direct physical processing role at one or more qualifying stages.

  5. 05Criterion

    Include exporters of processed palm products only where the entity also owns, operates, or takes title to the qualifying processed product; brokerage alone is excluded.

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 cultivation and plantation ownership when no separate milling, refining, or derivative-processing role is evidenced.

  2. 02Criterion

    Exclude commodity trading, brokerage, storage, shipping, and distribution without physical processing responsibility.

  3. 03Criterion

    Exclude retailers and downstream product users that do not own or operate palm-oil processing facilities.

  4. 04Criterion

    Exclude processing limited to non-palm vegetable oils where palm feedstock is not used.

  5. 05Criterion

    Exclude verified ceased palm-oil processing from current involvement while preserving historical involvement 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
Palm Oil Processing and Refining screen criteria | Company Screener