Responsibility programme 2026–2028 targets and indicators

Our responsibility programme for 2026–2028 focuses on the sustainability themes that are most material to our strategy, business operations and stakeholders. The targets and indicators help HKFoods measure its impact and advance the transition toward food production that aligns with its climate ambitions and foster a thriving work and producer community as well as responsible and ethical operations. The targets represent group‑level targets for HKFoods Plc. Progress is monitored annually in the Sustainability Statement. Ernst & Young Oy has performed the assurance of the Sustainability Statement (limited assurance).

Environment

Programme target Indicator Target year Actual 2025
CLIMATE      
Reducing greenhouse gas emissions by 2030 from 2022 levels in our own operations and value chain in accordance with the short-term targets approved by SBTi (Science Based Targets initiative)


Absolute scope 1 and 2 GHG emissions from industrial operations and energy: -42%   2030 -12%

*compared to 2022 base year
Indirect Scope 3 emissions from industrial operations: -42%

(Includes Scope 3 categories: 3.1. Purchased services and goods, 3.3. Fuel‑ and energy‑related activities, 3.4 transportation and distribution in the value chain’s upstream 3.9 transportation in the value chain’s downstream, 3.15 Investments)
2030 +22%

*compared to 2022 base year
Scope 3 FLAG GHG emissions from land use, land-use change and agriculture: -30.3%

(Emissions from Finnish meat raw material calculated in Scope 3, category 3.1)
2030 +0.3%

*compared to 2022 base year
BIODIVERSITY      
A more extensive and systematic survey of the environmental impact of primary production by introducing an environmental impact calculation system on broiler, pig and cattle farms The environmental impact calculation of primary production covers > 80% of the procurement volumes of broiler, pig and cattle

(Calculated based on settlement kilograms. Includes a biodiversity coefficient for broilers and pigs, and eutrophication and acidification impact factors for cattle)  
2028 11%
Assessment of the agricultural water pollution load from contract farms and reduction of its impacts in the Archipelago Sea catchment area The measures are progressing on the pilot farms in accordance with the plan prepared for the years 2026–2028 2028 The assessment has been conducted and an action plan on the pilot farms has been drawn up
Operating in accordance with the EU Deforestation Regulation (EUDR): raw materials that have caused deforestation or degraded the condition of forests are not used in production after the regulation enters into force  100% of the products covered by the regulation meet its requirements. The timetable is determined by the date on which the regulation enters into force.

(At HKFoods, this applies to beef, soy, palm oil, wood and rubber, as well as products made from these materials)
  The process and data collection system
to verify the origin of beef and to fulfil the due
diligence requirements  prepared. As the implementation of the
regulation was postponed, the process and system
have not yet been deployed.
CIRCULAR ECONOMY      
Reducing food waste as well as mixed and energy waste in own operations Reducing food waste by 20% and mixed and energy waste by 20%

Calculated in tonnes relative to tonnes sold.

The target is that the ratio for food waste / tonnes sold is 1.34% and for mixed and energy waste 0.6%.
2028 • Food waste per tonnes sold: 1.6%
• Mixed and energy waste per tonnes sold: 0.8%
Promoting the recyclability of product packaging gradually, in accordance with the Packaging and Packaging Waste Regulation (PPWR) 80% of the materials used in sales packaging are technically recyclable   2028 64%
All sales packaging will include sorting instructions by 1 January 2028* 2028  
BPA or PFAS compounds are not used in packaging materials after the requirements concerning them enter into force on 12 August 2026*

*) In accordance with EU Regulation 2025/40  
2026  

People

Programme target Indicator Target year Actual 2025
OCCUPATIONAL HEALTH AND SAFETY OF EMPLOYEES        
Reducing the number of occupational accidents. The long‑term objective is zero accidents. Accident frequency rate (LTIR) is 8.19

(Occupational accidents leading to absence per one million working hours)

Lihatukku Harri Tamminen Oy: <20
Kivikylän kotipalvaamo Oy: <20
2028 • HKFoods Plc, HKFoods Finland Ltd and HKFoods
Poland Sp. z o.o.: 8.2 (2024: 16.9)
• Lihatukku Harri Tamminen Oy: 19.4 (2024: 19.6)
• Kivikylän kotipalvaamo Oy: 34.9 (2024: 48.0)
Reducing sick leaves Sick leave rate < 4.9%

Lihatukku Harri Tamminen Oy: <5.0%
Kivikylän kotipalvaamo Oy: <5.0%
2028 • HKFoods Plc, HKFoods Finland Ltd and HKFoods
Poland Sp. z o.o.: 6.2% (2024: 6.9)
• Lihatukku Harri Tamminen Oy: 5.3% (2024: 5.3)
• Kivikylän kotipalvaamo Oy: 5.0% (2024: 5.5)
Improving work satisfaction and employee experience eNPS > 35

Lihatukku Harri Tamminen Oy: >30
Kivikylän kotipalvaamo Oy: >30
2028 • HKFoods Plc, HKFoods Finland Ltd and HKFoods
Poland Sp. z o.o.: eNPS 22 (2024: not measured)
• Lihatukku Harri Tamminen Oy: 17
(2024: not measured)
• Kivikylän kotipalvaamo Oy did not conduct a survey in 2025
COMPETITIVE AND SOCIALLY SUSTAINABLE PRODUCER COMMUNITY       
Strengthening interaction, competence and satisfaction among producers by organising meetings, training and other activities in line with the action plan prepared for producer cooperation The work will be carried out in accordance with the the action plan for producer cooperation in 2026–2028   2028 Action plan prepared
Measuring producer satisfaction through a feedback system The feedback system has been created and integrated as a part of continuous producer cooperation 2027  
SAFE FOOD THAT SUPPORTS WELLBEING       
Increasing the number of products that have Heart Symbol or meet the Heart Symbol criteria in all product categories  30% of the products meet the Heart Symbol criteria

(Calculated as number of items relative to the volume sold. Includes retail sector and food service products)
2028 27.9% 
Products launched on the market are of high quality and safety, and there is no need for recalls  0 public recalls per year

(Includes private label products)
Every year 0 (2024: 3)
All production units have valid food safety certificates   100% of the units are GFSI‑certified (FSSC 22000 or BRC) 2028 80% (2024: 80%)

Good governance and corporate culture

Programme target Indicator Target year Actual 2025
GOOD GOVERNANCE      
Promoting a culture that supports sustainable and ethical practices through the Code of Conduct and policies, and related training for employees 100% of white collar and blue collar employees complete the Code of Conduct training every two years.   85% of all employees, 86% of white-collar employees
and 85% of blue-collar employees in Finland and
Poland had completed the Code of Conduct training.
100% of white collar employees have completed the trainings on policies and guidelines 2026 n/a
100% of blue collar employees have completed the trainings on policies and guidelines 2027 n/a
HKFoods’ suppliers are committed to the Group’s Supplier Code of Conduct   100% of pig farms, 40% of cattle farms (100% of HKFoods’ quality‑assured farms) and 100% of poultry farms have signed the Supplier Code of Conduct.70% of suppliers have signed the Supplier Code of Conduct. 2028 72.3% of pig farms, 7.4% of cattle farms (18.7% of
HKFoods’ quality-assured farms), 51.3% of poultry
farms and 26.5% of other suppliers had signed the
Supplier Code of Conduct.
ANIMAL WELFARE      
Promoting broiler welfare, with footpad health as an indicator  Footpad score of broiler flocks max. 4/month

(Calculated as the monthly average of all broiler flocks)
Every year 2.5 / month (2024: 2.5)
Continuous care for the health of broilers so that they can be raised without the use of antibiotics 0 antibiotic treatments per flock

(Calculated as the monthly average of all broiler flocks)
Every year 0 (2024: 0)
The welfare of pigs and cattle is promoted in accordance with the national healthcare schemes Sikava and Naseva   100% of pigs are covered by the Sikava system and meet the requirements of the Sikava quality responsibility label. Every year 100%
100% of pig farms receive an acceptable rating in the Sikava welfare index 2026 94.0%
100% of cattle are covered by the Naseva system   2027 96.6% 
Animal welfare during transport and at slaughterhouses is ensured in accordance with the development plan

100% of audits and inspections to ensure animal welfare have been carried out in accordance with the plan for the years 2026–2028 2028 The plan for animal transport and own slaughterhouse
operations was drawn up for 2026–2028. Monitoring
will start in 2026.