2022 Communication on Progress

Opinio Juris Ltd

Published date

June 30, 2022

No. of questions

52

Supplemental files

CEO Statement

Signed

  • Governance

    Policies and Responsibilities

    1. Does the Board / highest governance body or most senior executive of the company:

    Optional comment
    Opinio Juris Ltd is a company presently owned by one person, and the company offers sustainability services (consultancy). The company does not issue annual statements of the issues that are in the company's dna and an integral and integrated part of all its services and actions. However, we have set sustainability targets like all relevant organisations.

    2. Does the company have a publicly stated commitment regarding the following sustainability topics?

    No, this is not a current priority

    No, but we plan to have a commitment within 2 years

    Yes, and the commitment is focused on our own operations

    Yes, and the commitment includes our own operations and the value chain

    Yes, and the commitment includes our own operations and the value chain along with communities and society

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    As a micro-company we consider a Code of Conduct sufficient for this purpose at the moment.

    3. Does the company have in place a code of conduct regarding each of the following sustainability topics?

    No, this is not a current priority

    No, but we plan to have a code of conduct within two years

    Yes, focused on employee conduct

    Yes, focused on employees and suppliers

    Yes, focused on employees, suppliers, and other business relationships

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    4. Has the company appointed an individual or group responsible for each of the following sustainability topics?

    No one is specifically responsible for this topic

    Yes, with limited influence on outcomes (e.g., limited access to internal information, limited decision-making authority)

    Yes, with moderate influence on outcomes (e.g., has access to relevant information, reports to senior manager)

    Yes, with direct influence of some outcomes (e.g., has access to relevant information, includes one or more senior manager with decision making rights

    Yes, with direct influence at the highest levels of the organization (e.g., has access to relevant information, includes most senior members of organization)

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    In our micro-company these issues are on the owner's table.

    5. Does the company have a formal structure(s) (such as a cross-functional committee) to address each of the following sustainability topics?

    No formal structure

    Yes, and with limited influence on outcomes (e.g., limited access to internal information necessary to understand risks, poor representation from relevant departments or functions)

    Yes, with moderate influence on outcomes (e.g., it includes representatives of some functions, departments, or business units most relevant for addressing the risks concerned, has access to relevant information, reports to senior manager)

    Yes, with direct influence on some outcomes (e.g., it includes representatives of functions, departments, or business units most relevant for addressing the risks concerned, has access to relevant information, it involves one or more members of senior management)

    Yes, and with direct influence at the highest level of the organization (e.g., full access to relevant information, it involves members at highest level of organization)

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    A specific formal structure is not needed in our micro-company. The sustainability topics are on the daily agenda of the company.

    Prevention

    6. Does the company have a process or processes to assess risk?

    No, this is not a current priority

    No, but we are planning to develop one in the next two years

    Yes, related to our own operations

    Yes, related to our own operations and entire value chain and other business relationships

    Human rights risks

    Labour rights risks

    Environmental risks

    Corruption risks

    Optional comment
    Sustainability risks are assessed regularly, more thoroughly once a year.

    6.1. During the assessment of risk, which business relationships are reviewed?

    A few suppliers or business relationships [approximately less than 25 %]

    Several suppliers / business relationships (i.e., first tier or other high priority) [approx. 25 - 50 %]

    Most suppliers / relevant business relationships [approx. 51 - 99 %]

    All suppliers / relevant business relationships outside the supply chain

    Human rights risks

    Labour rights risks

    Environmental risks

    Corruption risks

    Optional comment
    We pay attention to sustainability risks in our all business relationships.

    7. Does the company have a due diligence process through which it identifies, prevents, mitigates, and accounts for actual and potential negative impacts on sustainability topics?

    No, this is not a current priority

    No, but we are planning to develop one in the next two years

    Yes, related to our own operations

    Yes, related to our own operations and entire value chain and other business relationships

    Human rights risks

    Labour rights risks

    Environmental risks

    Corruption risks

    Optional comment
    We have a due diligence process that enables the assessment of risks and potential negative impacts - also positive impacts - that our company has on people, the environment and the society at large.

    7.1. During the due diligence process, which business relationships are reviewed?

    A few suppliers or business relationships [approximately less than 25 %]

    Several suppliers / business relationships (i.e., first tier or other high priority) [approx. 25 - 50 %]

    Most suppliers / relevant business relationships [approx. 51 - 99 %]

    All suppliers / relevant business relationships outside the supply chain

    Human rights risks

    Labour rights risks

    Environmental risks

    Corruption risks

    Concerns and grievance mechanisms

    8. Are there any processes through which members of the company’s workforce can raise concerns about the company’s conduct related to human rights, labour rights, environment, or anti-corruption?

    Optional comment
    We have as a company priority to raise such issues in our daily talks.

    8.1. Please provide additional detail regarding the process(es) the company has through which members of the company’s workforce can raise concerns about the company’s conduct.

    No

    Yes

    Is the process communicated to all employees/workers in local languages?

    Is the process available to non-employees (e.g., contractors, vendors, suppliers)?

    Is the process confidential (e.g., whistleblowing process)?

    Are there processes in place to avoid retaliation?

    Can concerns be raised about suppliers or other business relationships (e.g., clients, partners, etc.)

    Other (Please provide additional information)

    Optional comment
    This question is not very relevant in a micro-company with a very limited workforce. However, possible concerns are raised with a low threshold.

    9. Does the company provide or enable access to effective remedy to right holders / stakeholders where it has caused or contributed to the adverse impact?

    No process to enable remedy to stakeholders

    Remedy available to some stakeholders (i.e., some geographies, employees only)

    Remedy is available to all affected stakeholders

    Remedy is available to all stakeholders, and suppliers are expected to have similar policies

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    The company bears its responsibility and in the case we cause or contribute to an adverse impact, there is preparedness to provide effective remedy to those affected.

    Lessons

    10. How does the company capture lessons regarding each of the following sustainability topics?

    No lessons are regularly captured

    Conducts root cause analyses/investigation of major incidents

    Conducts root cause analyses/investigation and changes organizational policies, processes, and practices accordingly

    Systematically conducts root cause analyses/investigation and leverages learnings to influence both internal and external affairs

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    So far we haven't had any incidents. Due to the scope and nature of the company's actions (a micro-company offering consultancy on sustainability matters) risk to cause or contribute to negative impacts is very small. However, should a sustainability risk materialise, we would conduct a thorough root cause analysis and make corrective actions.

    Executive Pay

    11. Is executive pay linked to performance on one or more of the following sustainability topics?

    No, and we have no intention to change

    No, but we plan to within two years

    Yes

    Human Rights

    Labour Rights / Decent Work

    Environment

    Anti-Corruption

    Optional comment
    All our operations are about sustainability as we are company offering consultation on these matters. Furthermore, the company has no executives but presently only one owner working full time in the company.

    Board Composition

    12. Percentage of individuals within the company’s Board / highest governance body by:

    Number/Percentage

    Not applicable (Please provide additional information)

    Total number of board members (#)

    2

    Male (%)

    50

    Female (%)

    50

    Non-binary (%)

    0

    Under 30 years old (%)

    0

    30-50 years old (%)

    0

    Above 50 years old (%)

    2

    From minority or vulnerable groups (%)

    0

    Executive (%)

    0

    Independent (%)

    0

    13. Do you produce sustainability reporting according to:

    Optional comment
    As a micro-company having established only recently (in the beginning of year 2021) we presently report only to the UN Global Compact.

    Data Assurance

    14. Is the information disclosed in this questionnaire assured by a third-party?

  • Human Rights

    Materiality / Saliency

    1. Which of the following has the company identified as material human rights issues connected with its operations and/or value chain, whether based on their salience (i.e., the most severe potential negative impacts on people) or another basis?

    Optional comment
    In our own operations we have identified that the main human rights risks relate to occupational health and safety, particularly psychological well-being of our own people, and securing decent working hours and work-life balance. Our procurement needs are very limited and concern predominantly office supplies and ICT. We make all our purchases from well-known companies that pay attention to sustainability in their business. We do not offer our own (consultancy) services to clients that are not genuinely interested in developing their own performance on human rights issues.

    Response

    8. Briefly describe practical actions the company has taken during the reporting period and/or plans to take to implement the human rights principles, including any challenges faced and actions taken towards prevention and/or remediation.

    We have chosen absentee rate as occupational health and safety indicator in our sustainability program. Also, we have included those human rights material to us in our Code of Conduct.

  • Labour

    Commitment

    1. Does the company have a policy commitment in relation to the following labour rights principles?

    No, and we have no plans to develop a policy

    No, but we plan to in the next two years

    Yes, included within a broader policy

    Yes, articulated as a stand-alone policy

    Not applicable (Please provide additional information)

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    Working conditions (wages, working hours)

    Optional comment
    As pointed out above, in our own operations we have identified that the main human rights risks relate to occupational health and safety, particularly psychological well-being of our own people, and securing decent working hours and work-life balance. Regarding our business relationships, we do business only with the companies and clients committed to respect human rights (including labour rights) in their actions. All these aspects are included in our Code of Conduct, and we have found that it is sufficient to show our commitment to human and labour rights at the moment.

    Prevention

    2. In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate representatives in relation to the following labour rights issues?

    No engagement on this topic

    To better understand the risks/ impacts in question

    To discuss potential ways to prevent or mitigate the risks/ impacts in question

    To agree on a way to prevent/ mitigate the risks/ impacts in question

    To assess progress in preventing/ mitigating the risks /impacts in question

    To collaborate in the prevention/ mitigation of the risks/ impacts in question

    Other (Please provide additional information)

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    Working conditions (wages, working hours)

    Optional comment
    Affected stakeholders are essentially the people working in the company. We have discussed the ways to prevent and mitigate the risks as well as taken steps to secure well-being of our people.

    3. What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/impacts associated with this labour rights issue?

    Provided internal training/ capacity building for the direct workforce

    Building capacity among relevant business relationships (e.g., partners, suppliers, clients, etc.)

    Conducting an audit process and/or corrective action plan

    Collective Action with peers or other stakeholders, in particular workers' organizations, to address the issue

    Collaboration with governmental or regulatory bodies

    Other (Please provide additional information)

    No action within reporting period

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    Risks/impacts relating to this question that has been identified relevant in the company's own operations are tackled by discussions and staying aware of the risks as well by taking concrete steps to maintain well-being and health of our people.

    Working conditions (wages, working hours)

    Risks/impacts relating to excessive working hours are relevant in the company's own operations and they are tackled by paying attention to working hours, ensuring balance between work and leisure and making sure that there are days off and holidays.

    4. Who receives training for the following labour rights issues?

    No training provided

    Select employees

    All employees

    Contractors

    Direct suppliers of the organization

    Indirect suppliers of the organization

    Other – such as partners, clients, etc.

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    Working conditions (wages, working hours)

    Optional comment
    These issues are at the heart of the company's own expertise, thus our own people are very well aware of them. The issues are also central in our work with all our clients, since the company provides know-how to its clients essentially on social responsibility and human rights (including labour rights) issues.

    5. How does the company assess progress in preventing/mitigating the risks/impacts associated with the following labour rights issues?

    No monitoring of progress

    Review issues on ad-hoc basis

    Set annual targets/ goals, track progress over time (internal programs only)

    Set annual targets/ goals, track progress over time (internal and external programs)

    Other (Please provide additional information)

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    These issues are monitored on a regular basis and progress is assessed in regular discussions.

    Working conditions (wages, working hours)

    Optional comment
    Working hours are monitored on a regular basis and progress is assessed by keeping track on working hours, days off and holidays.

    Performance

    6. What is the percentage of employees covered under collective bargaining agreements?

    Percent of employees (%)

    Unknown

    Employees covered under collective bargaining (%)

    0
    Optional comment
    The company has two owners who work for the company, not any employees.

    7. What is the percentage of employees in a trade union or other workers' organization?

    Percent of employees (%)

    Unknown

    Not applicable (Please provide additional information)

    Employees in a trade union or on a worker committee (%)

    The company has (at present) one owner/entrepreneur who works in the company, and it has no employees.

    8. In the course of the reporting period, what was the percentage of women in:

    Percent of women (%)

    Unknown

    Senior leadership level position

    100

    Non-executive board

    50
    Optional comment
    The owner of the company is a woman and she is also the only board member. The deputy member of the board is a male.

    9. What was the average ratio of the basic salary and remuneration of women to men (comparing jobs of equal value) during the reporting period?

    Salary ratio (%)

    Unknown

    Choose to not disclose

    Women / Men (%)

    Optional comment
    Not applicable since there are no men working in the company.

    10. In the course of the reporting period, how frequently were workers injured (injuries per hour worked)?

    Frequency of injury

    Unknown

    Choose to not disclose

    Frequency of injury

    0

    11. In the course of the reporting period, what was the company’s incident rate?

    Incident rate

    Unknown

    Choose to not disclose

    Incident rate

    0

    Response and Reporting

    12. In the course of the reporting period, has the company been involved in providing or enabling remedy where it has caused or contributed to the adverse impact associated with the following labour rights issues?

    Yes

    No

    Choose to not disclose

    Not applicable (Please provide additional information)

    Freedom of association and the effective recognition of the right to collective bargaining

    Forced labour

    Child labour

    Non-discrimination in respect of employment and occupation

    Occupational safety and health

    Working conditions (wages, working hours)

    13. Briefly describe practical actions the company has taken during the reporting period and/or plans to take to implement the labour rights principles, including any challenges faced and actions taken towards prevention and/or remediation.

    Labour rights principles are paid attention to in everyday work and operations, since they are at the core of the company's expertise and services.

  • Environment

    Commitment

    1. Does the company have a formal policy on the following environmental topics?

    No, and we have no plans to develop a policy

    No, but we plan to in the next two years

    Yes, included within a broader policy

    Yes, articulated as a stand-alone policy

    Not applicable (Please provide additional information)

    Climate Action

    Water

    As a very small consulting company, water is not a material environmental aspect for our business.

    Oceans

    Forests / Biodiversity / Land Use

    Air Pollution

    Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)

    Energy & Resource Use

    Optional comment
    For a very small consulting company such as ours, not all environmental aspects are material. The company's consulting services (also due to the Covid19) have been provided essentially from a home office, when environmental impacts have been minimal. However, climate, energy and resource use as well as waste are included in our Code of Conduct, but no further policies are considered relevant at this point.

    Prevention

    2. In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate representatives in relation to the following environmental issues?

    No engagement on this topic

    To better understand the risks/ impacts in question

    To discuss potential ways to prevent or mitigate the risks/ impacts in question

    To agree on a way to prevent/ mitigate the risks/ impacts in question

    To assess progress in preventing/ mitigating the risks/ impacts in question

    To collaborate in the prevention/ mitigation of the risks/ impacts in question

    Other (Please provide additional information)

    Climate Action

    Water

    Oceans

    Forests / Biodiversity / Land Use

    Air Pollution

    Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)

    Energy & Resource Use

    Optional comment
    Due to very minimal environmental impacts of our company, there are no affected stakeholders that should be engaged. We have touched the listed environmental issues with our clients when we have provided sustainability services for them.

    3. What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/impacts associated with these environmental topics?

    Provided internal training/ capacity building for the direct workforce

    Building capacity among relevant business relationships (e.g., partners, suppliers, clients, etc.)

    Conducting an audit process and/or corrective action plan

    Collective Action with peers or other stakeholders to address the issue

    Collaboration with governmental or regulatory bodies

    Other (Please provide additional information)

    No action within reporting period

    Climate Action

    Water

    Oceans

    Forests / Biodiversity / Land Use

    Air Pollution

    Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)

    Energy & Resource Use

    Optional comment
    We have touched these issues in our sustainability services for our clients.

    4. How does the company assess progress in preventing/mitigating the risks/impacts associated with the following environmental topics?

    No monitoring of progress

    Review issues on ad-hoc basis

    Set annual targets/ goals, track progress over time (internal programs only)

    Set annual targets/ goals, track progress over time (internal and external programs)

    Other (Please provide additional information)

    Climate Action

    Water

    Oceans

    Forests / Biodiversity / Land Use

    Air Pollution

    Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)

    Energy & Resource Use

    Optional comment
    As a very small company with minimal environmental impacts (e.g. due to the work done remotely from the home office), we don't have a process of assessing progress in environmental aspects. However, we have included some environmental aspects in our Code of Conduct. Additionally, the home office in the private premises uses e.g. green energy.

    5. In the course of the reporting period, has the company been involved in providing or enabling remedy for any actual impacts associated with the following environmental issue(s)?

    Yes

    No

    Choose to not disclose

    Not applicable (Please provide additional information)

    Climate Action

    As a very small company with minimal environmental impacts the company has not caused or contributed to negative environmental impacts requiring providing or enabling remedies.

    Water

    See above.

    Oceans

    See above.

    Forests / Biodiversity / Land Use

    See above.

    Air Pollution

    See above.

    Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)

    See above.

    Energy & Resource Use

    See above.

    Climate Action

    6. What were the company’s gross global greenhouse gas emissions for the reporting period?

    Scope 1 Emissions

    We have not calculated our carbon footprint. Due to working remotely from home and providing our services essentially on-line (for the past more than 2 years due to the Covid19), the company's carbon footprint is quite small.

    Emissions (tCO2e)

    Scope 2 Emissions

    See above.

    Emissions (tCO2e)

    Scope 3 Emissions

    See above.

    Emissions (tCO2e)

    Optional comment
    We have not calculated our carbon footprint yet. This will be done in the future when the company's operations develop and there will also be suitable measuring services available to meet the needs of a small consulting company such as ours.

    7. What percentage of the company's revenue was invested in R&D of low-carbon products/services during this reporting period?

    Percent of revenue (%)

    Our consulting company has very small environmental impacts, thus also the investments referred to are not relevant at the moment.

    8. Has the organization acted to support climate change adaptation and resilience?

    We have supported climate change adaptation and resilience in practice in our own operations e.g. by working remotely from the home office. We support these issues in our work with our clients when we advise them to take actions in the area.

    Energy / Resource Use

    9. Please report the company's renewable energy consumption as a percentage of total energy consumption in the reporting period.

    % of total energy consumption

    100
    Optional comment
    We have 100% green energy in our home offices (we work from home).

    Technology

    10. What percent of the company's revenue came from environmentally friendly products / services during this reporting period?

    Percent of total revenue (%)

    We have minimized our environmental foot print by working from home and as much as possible on-line. We also consider providing our clients with environmentally friendly products/services since we give advise on these aspects in our consulting services.

    Sector-specific Questions

    11. Which sector(s) does the company operate in? If diversified, choose top 3 by revenue.

    Optional comment
    No sector mentioned on the list appear to apply to our operations. We offer consulting services in the issues of sustainability and corporate responsibility. Since the system appears to force to select at least one, financial services is the closest sector.

    Overall Environment

    21. Briefly describe practical actions the company has taken during the reporting period and/or plans to take to implement the environment principles, including any challenges faced and actions taken towards prevention and/or remediation.

    Environmental principles are not very material to our small consulting company, since environmental impacts of our own operations are very small. In addition, our procurement needs are also very limited and concern essentially some office goods and ICT facilities (for the home office). However, through our consulting services we do have a positive impact when we provide guidance to our clients to take action towards more environmentally sustainable operations and products.

  • Anti-corruption

    Commitment

    1. Does the company have an anti-corruption compliance programme?

    Optional comment
    Anti-corruption is not an immediate priority, but we have included this topic in our Code of Conduct. We have considered that presently this is sufficient and there is no need for a specific anti-corruption compliance programme.

    2. Does your company have policies and recommendations for employees on how to act in case of doubt and/or in situations that may represent a conflict of interest, e.g. with regard to gifts and hospitality, donations, sponsorship, or interactions with public officials?

    Optional comment
    This is not relevant for us at the moment, since our company has no employees yet. If there will be employees in the future, naturally these issues will also be clarified in relevant policies and recommendations.

    Prevention

    3. Who receives training on anti-corruption and integrity?

    Optional comment
    The owner of the company is well aware of these issues. There are no employees to be trained on them at the moment. Our consultation services do not presently focus on anti-corruption and integrity issues.

    4. Does the company monitor its anti-corruption compliance programme?

    Optional comment
    We are constantly attentive of anti-corruption issues. Should something emerge, we would naturally look into it very carefully and make corrective actions.

    Response and Reporting

    5. Please report the company's total number and nature of incidents of corruption during the reporting year.

    Number of incident(s)

    Unknown

    Choose to not disclose

    Confirmed during the current year, but related to previous years

    0
    Incidents of corruption have not emerged.

    Confirmed during the current year, and related to this year

    0
    Incidents of corruption have not emerged.

    6. Within the reporting period, what measures has the company taken to address suspected incidents of corruption independently or in response to a dispute or investigation by a government regulator?

    7. Does your company engage in Collective Action against corruption?

    Optional comment
    In the light of the small size of our company and the nature of its operations, engaging in collective action against corruption has not been considered as relevant. However, we have included the anti-corruption aspect in our Code of Conduct.

    8. Briefly describe practical actions the company has taken during the reporting period and/or plans to take to implement the anti-corruption principle, including any challenges faced and actions taken towards prevention and/or remediation.

    In the light of the nature of the operations of our company (consultation on the issues of sustainability and responsibility) and the present operating context (Finland), corruption is not a major concern. Despite this we are attentive of this issue. The anti-corruption principle has also been included in our Code of Conduct.