Land Use & Degradation examines how operations and sourcing alter land condition, ecosystem services and local communities:

• Conversion impacts: geospatial tracking of natural ecosystems cleared for agriculture, forestry, mining or development; application of no-conversion cut-off dates.
• Degradation processes: soil erosion, salinisation, compaction and contamination - assessed via field surveys and remote sensing.
• Restoration & offsets: rehabilitation planning, soil-carbon rebuild, reforestation and biodiversity offsets following the mitigation hierarchy.
• Accounting & disclosure: LULUCF-aligned GHG reporting, GRI 304/306, ESRS E4 and SDG 15.3 (land-degradation neutrality).