Walmart Policies and Guidelines

At Walmart and Sam’s Club we are committed to providing our customers with safe, affordable, and sustainable food as well as promoting the humane treatment of animals. We seek continuous improvement in animal welfare practices within our fresh pork supply chain. As a result, in addition to our current programs, Walmart and Sam’s Club are launching a new tracking and audit program for our fresh pork supply. Every fresh pork supplier will be required to meet the new program requirements.

Walmart and Sam’s Club will continue to only accept fresh pork from animals raised under the standards of the National Pork Board’s (NPB’s) Pork Quality Assurance (PQA) Plus Program. Specific new tracking and audit requirements include:

• Each fresh pork supplier must have on-farm video monitoring for sow farms and will be subject to unannounced animal welfare video audits by an accredited and independent third-party.
  • Implementation of video monitoring on sow farms must be complete on 20% of production supplied to Walmart and Sam’s Club on sow farms by the end of 2014, with another 20% of production added each year for the next 4 years. This will result in 100% coverage by the end of 2018.
  • Until all farms have video monitoring, an accredited and independent third-party will conduct annual on-site audits on farms without the technology. Farms will be given 72 hours notice.

• Each fresh pork supplier must implement an internal annual animal welfare audit for all farms that includes a grading system and corrective action tracking. This must occur at all farms.
  • These audits must be done by PQA Plus-certified personnel and must include annual audits and probable abuse audits.
  • These audits will be done with 72 hours notice.
  • The supplier must retain records on the audit results, including the grade, corrective actions and PQA Plus certification number.

• Each supplier must make the documentation and results of the tracking and audit program available to Walmart as requested, but not less than twice annually.
  • Walmart and Sam’s Club will work with suppliers to determine an acceptable level of required performance after a benchmark is determined based on the supplier information.

In addition, Walmart and Sam’s Club will make the following NPB PQA Plus program requirements mandatory:

• Each supplier must not only ensure that key management personnel are PQA Plus Certified but also require each production site to ensure that key management personnel that handle pigs are PQA Plus Certified. 
• Each site must participate in the NPB third-party verification pool.

At Walmart and Sam’s Club we value our relationships with US pork producers who are dedicated to providing the highest in quality and safety through practices that promote animal well-being. Our goal is to build more transparency and confidence in the fresh pork supply chain and in the pork industry overall through the above program.

Sustainable Products at Walmart and Sam’s Club: Our Pledge to Customers/Members

Our customers and members count on Walmart and Sam’s Club to deliver affordable products in a way that is sustainable for people and for the planet. To meet those needs, we work with partners all along the supply chain to improve the sustainability of products we sell. We do this while working to offer quality products, everyday low prices and putting customers in charge of their food choices by helping provide clear, accurate information about food ingredients and production.

Farm Animal Welfare

Farm animals provide an important and nutritious source of protein. There is growing public interest in how food is produced and consumers have questions about whether current practices match their values and expectations about the well-being of farm animals. Animal science plays a central role in guiding these practices, but does not always provide clear direction. Increasingly, animal welfare decisions are being considered through a combination of science and ethics.

Walmart U.S. and Sam’s Club U.S. Position

We recognize that farm animals play an important role in providing nutritious meat, dairy and eggs to our customers and members. We believe that farm animals in our supply chain should be treated humanely throughout their lives and that the welfare of farm animals should be considered in selection of all production systems, practices and technologies. Walmart U.S. and Sam’s Club U.S. are committed to continuous improvement in the welfare of farm animals in our supply chain.

First, we expect that our suppliers will not tolerate animal abuse of any kind.

Second, we support the globally-recognized “Five Freedoms"¹ of animal welfare as an aspiration for animal welfare in our supply chain:

1. Freedom from Hunger and Thirst – by providing ready access to fresh water and a diet to maintain full health and vigor.
2. Freedom from Discomfort – by providing appropriate environment including shelter and a comfortable resting area.
3. Freedom from Pain, Injury or Disease – by ensuring prevention or rapid diagnosis and treatment.
4. Freedom to Express Normal Behavior – by providing sufficient space, proper facilities and company of the animal’s own kind.
5. Freedom from Fear and Distress – by ensuring conditions and treatment which avoid mental suffering.

Third, we will work with our supply chain partners to implement practices consistent with the Five Freedoms of animal welfare.

What We’re Asking of Our Suppliers

We’re asking Walmart U.S. and Sam’s Club U.S. fresh and frozen meat, deli, dairy and egg suppliers to:

• Report to authorities and take appropriate disciplinary and corrective action in any cases of animal abuse.
• Adopt and implement the principles of the Five Freedoms in their own operations and industry producer programs, and publish a corporate policy on animal welfare.
• Find and implement solutions to address animal welfare concerns including, but not limited to:
  • Housing systems that lack sufficient space, enrichment or socialization (for example, sow gestation crates, hen battery cages and veal crates);
  • Painful procedures where avoidable or without pain management (for example, tail docking, de-horning and castration);
  • Euthanasia or slaughter without rendering an animal insensible to pain.²
• Promote transparency by providing an animal welfare report to Walmart and publicly reporting against their animal welfare policy on an annual basis.   

¹Five Freedoms. Accessed June 29, 2023.
²Except where prohibited by dietary restriction.

Sustainable Products at Walmart and Sam’s Club | Our Pledge to Customers/Members

Our customers and members count on Walmart and Sam’s Club to deliver affordable products in a way that is sustainable for people and for the planet. To meet those needs, we work with partners all along the supply chain to improve the sustainability of products we sell. We do this while working to offer quality products, everyday low prices and putting customers in charge of their food choices by helping provide clear, accurate information about food ingredients and production.

Antibiotics in Agriculture

Antibiotics are used in farm animals to treat, control and prevent disease and to promote growth. In the United States, antibiotics must be approved as safe and effective by the U.S. Food and Drug Administration. Many antibiotics used in animals are also used in human medicine, and are categorized by the World Health Organization as “medically-important antimicrobials."¹ Antibiotics are a critical and scarce resource and their misuse may lead to antibiotic-resistance in bacteria, making human and animal disease more difficult to treat. According to the World Health Organization, Antibiotic resistance is a serious and growing threat to global public health.²

Walmart U.S. and Sam’s Club U.S. Position

We expect our suppliers to help protect the integrity of the food we sell by complying with all federal, state and local regulatory requirements as well as Walmart food safety standards. We recognize that antibiotics are one of many critical tools used to keep animals healthy and that they should be used responsibly to preserve the effectiveness of antibiotics in human and veterinary medicine. Responsible use begins with the adoption and implementation of judicious use principles, such as those developed by the American Veterinary Medical Association. Judicious use includes disease prevention strategies, appropriate veterinary oversight, accurate record-keeping and careful review before antibiotics are used.

Furthermore, we believe that antibiotics should only be used for medical purposes (treatment, control and prevention of disease) and not for growth promotion.

Finally, antibiotics should be used transparently to build accountability and public trust in the food system. We support public reporting of antibiotic use. We also support consistency of on-pack product claims in order to ensure clarity and usefulness of information to our customers and members.

What We’re Asking of Our Suppliers

We’re asking Walmart U.S. and Sam’s Club U.S. fresh and frozen meat, seafood, deli, dairy and egg suppliers to:

• Comply with all federal, state and local regulatory requirements as well as Walmart food safety standards.
• Adopt and implement  American Veterinary Medical Association Judicious Use Principles of Antimicrobials³ in their own operations and in their industry producer programs, including but not limited to:
  • Disease prevention strategies;
  • Appropriate veterinary oversight;
  • Accurate records of treatment and outcomes;
  • Careful review before antibiotics are used; and
  • Limit medical antibiotic use to ill or at-risk animals,
• Adopt and implement U.S. Food and Drug Administration’s Voluntary Guidance for Industry #209⁴ (Judicious Use of Medically Important Antimicrobial Drugs) in their own operations and in their industry producer programs, including elimination of growth promotion uses of medically-important antibiotics.
• Eliminate growth promotion uses of all antibiotics.⁵
• Promote transparency by providing an antibiotics management report to Walmart and publicly reporting antibiotic use on an annual basis.

¹WHO Critically Important Antimicrobials for Human Medicine. Accessed June 29, 2023.
²WHO Media Centre. Antibiotic resistance. Accessed June 29, 2023.
³AVMA. Judicious Therapeutic Use of Antimicrobials. Accessed June 29, 2023.
⁴FDA Guidance for Industry #209: The Judicious Use of Medically Important Antimicrobial Drugs in Food-Producing Animals. Accessed June 29, 2023.
⁵Except ionophores, consistent with European classification of ionophores as non-antibiotics.

Walmart U.S. and Sam’s Club U.S. are committed to continuous improvement and aspire to achieve the globally-recognized “Five Freedoms” of animal welfare for farm animals in our supply chain. To meet this aspiration for our egg supply, we are working alongside our suppliers on a comprehensive set of welfare priorities for laying hens. Welfare issues are complex and management is needed across a number of attributes.

In an effort to provide sustainable and high quality products for our customers, we adopt the following position on eggs in our supply chain:

• We will require that 100% of our shell egg supply, indiscriminate of production system, be certified and fully compliant with United Egg Producers (UEP) Animal Husbandry Guidelines or equivalent standard. This includes, but is not limited to:
  • Only non-feed withdrawal molt methods permitted
  • Adherence to guidelines on beak trimming, handling and euthanasia
  • Requirements  for cage-free systems, as applicable, including:
    • An enriched environment including nests, perches and litter
    • Minimum space of 1.0 square foot per hen
  • Annual third party audit to be conducted by USDA/AMS or Validus (as approved by UEP)
• By 2025, our goal is to transition to a 100% cage-free egg supply chain, subject to regulatory changes and based on available supply, affordability and customer demand.
• We challenge our suppliers to use selective breeding, innovation and best management practices to improve the health and welfare of laying hens. This includes improving mortality rates and reducing painful procedures like beak trimming. We will be tracking continuous improvement against these metrics as part of our Sustainability Index.
  
  

California B & P Code #22435 prohibits the unauthorized possession or removal of shopping carts from Walmart Stores and Sam’s Club premises. If a Walmart or Sam’s Club shopping cart is found off the store/club premises, please call 1-800-WALMART for cart pickup.

Climate change is one of the greatest challenges of our time. To avoid the worst effects, we all need to act now to sharply reduce greenhouse gas emissions. And business is an essential part of the solution. In 2016, Walmart was the first retailer to announce a science-based target to align with the Paris Climate Agreement, which we recently upgraded to the highest 1.5^o C-degree level of ambition.

As such, Walmart will advocate for 1.5^o C-aligned, science-based national and international climate policies that are consistent with achieving net-zero emissions by 2050 and fairly and equitably address the needs of all stakeholders. We believe market-based, emissions-reduction policies are critical to achieving greenhouse gas emissions reductions necessary to eliminating the worst effects and mitigating the impacts of climate change while supporting economic growth.

Walmart’s climate action plan starts with our science-based target for Scopes 1, 2 and 3 greenhouse gas emissions approved by the Science Based Targets Initiative.¹ For our Scopes 1 and 2 emissions, we have committed to an absolute reduction of 35% by 2025 and 65% by 2030, compared to 2015 levels. We are also working with suppliers through our Project Gigaton initiative to prevent one billion metric tons (or a gigaton) of Scope 3 emissions from the global value chain by 2030, compared to a base year of 2015.

For the long term, we are targeting zero emissions across our global operations by 2040, without relying on carbon offsets. We plan to achieve this goal by (1) harvesting enough wind, solar and other renewable energy sources to power our facilities with 100% renewable energy by 2035; (2) electrifying and zeroing out emissions from our vehicle fleet by 2040; and (3) transitioning to low-impact refrigerants for cooling and electrified equipment for heating and backup power generation in our stores, clubs and data and distribution centers by 2040.

Walmart will continue transparently reporting our climate-related risks and strengthening business resilience to help prepare for the effects of climate change.

The Walmart Board of Directors adopted this statement on June 3, 2021. The Board reviews our progress on climate related topics, at minimum, annually.

¹ Science Based Targets Initiative. Walmart’s Scope 1 & 2 targets have been approved to be consistent with reductions necessary to keep warming below 1.5^o C. Walmart’s Scope 3 targets have been approved to be consistent with reductions necessary to keep warming below 2^o C.

The Securities and Exchange Commission (“SEC”) has adopted rules requiring publicly traded companies to report on products they manufacture or contract to manufacture that contain tin, tantalum, tungsten or gold (“3TG” or “conflict minerals”) mined in the Democratic Republic of the Congo and adjoining countries (“DRC Countries”) under circumstances that contribute to or support human rights violations.

In association with the Retail Industry Leaders Association’s (RILA’s), we worked with other retailers to produce training materials and tailor the questionnaire originally developed by the Responsible Business Alliance (RBA) and the Global eSustainability Initiative (GeSI) to be more specific to retail suppliers. We also engaged third party firms with specialized experience in various aspects of conflict minerals to assist Walmart in the development and implementation of our program, which includes due diligence activities consistent with the Organization for Economic Co-operation and Development (OECD) Guidelines.

Walmart understands that awareness and cooperation among its supply chain participants is essential to any responsible sourcing initiative. By holding product suppliers accountable for the principles in this policy, Walmart believes its conflict minerals program will help drive necessary transparency in the supply chain and further the ultimate goal of ending armed conflict in the DRC.

Walmart expects its product suppliers to actively support Walmart’s conflict minerals compliance efforts by:

• Adopting responsible mineral sourcing policies in dealing with their supply chains that are consistent with this policy and the OECD guidance,
• Supplying products to Walmart that do not contain 3TG minerals that have been sourced under circumstances that contribute to or support human rights violations in the DRC, and
• Providing evidence to support their representations as to the conflict minerals status of their products upon request.

See the RILA website for more information about the efforts of the RILA Conflict Minerals Program.

Updated: Sept. 24, 2023 

This policy applies to all properties owned or operated by Walmart Inc. or one of its subsidiary companies (excluding Sam’s Club locations) in the United States (Walmart).

To help our customers save money and live better, we gladly accept valid paper manufacturer coupons issued by manufacturers of products that Walmart sells. These paper manufacturer coupons must scan at the register and must not be expired in accordance with the following guidelines.

Coupon Guidelines

Walmart accepts the following:

Manufacturer Coupons

• All paper coupons must be presented at the time of the purchase and have a scannable GS1 barcode.
• Coupons must scan at the register, as the GS1 on the coupon must validate to Walmart’s master file.
• Walmart does not give cash back nor will any overages apply to the remaining items in the transaction if the value of a coupon is greater than the purchase value of the item, including WIC and SNAP.
  • The value of a coupon will be applied up to the price of the item and any excess value will not be applied to the transaction total.
• Accept only one paper manufacturer coupon per item for in store purchases only.
• Limit of 4 identical coupons per household, per day (unless otherwise noted on coupon).
  • There is no limit on the number of coupons (variety) that can be used in a total transaction.
• Walmart does not accept expired coupons.
• Items purchased must match the coupon description (brand, size, quantity, color, flavor, etc.). Acceptance of unmatched coupons is against policy and will be systematically denied.
• Coupons are void if copied, scanned, altered, transferred, purchased, sold, or as prohibited by law.
• Manufacturer coupons are not accepted on mobile phones.

Walmart reserves the right to limit quantities to ‘typical retail purchases’ except in states where it is prohibited (NM).

Internet (Print-at-Home) Coupons

• We gladly accept valid, internet manufacturer coupons for the manufacturer’s items with a scannable GS1 barcode and are not expired that validates to our master file.
• We do not accept internet coupons for free items with no purchase requirements.
• Internet coupons that display characteristics below will not be accepted:
  • Blurry
  • Out of proportion
  • Do not scan properly
  • Appear to be altered in any way

Buy One Get One Free Coupons (BOGO)

• Walmart accepts Dollars/Cents Off coupons and BOGO (Buy One Get One Free).
• BOGO manufacturer coupons cannot be combined (i.e. you cannot use two BOGO manufacturer coupons on two items and get both for free). Unless stated otherwise on the coupon, the use of one Buy One Get One Free coupon requires that two of the valid items are presented at checkout of which one item will be charged to the customer at the full price and the 2nd item will be discounted by its full retail price.
• Walmart does not accept BOGO manufacturer coupons with a percentage (i.e. buy the first item at full price get 50% off the 2nd item).

Returns

• Returns of items purchased using Manufacturer Coupons will include the coupon value returned to the customer in their original form of tender.
• Coupons will not be given back upon return of the merchandise.
• Walmart reserves the right to decline the return of items purchased with manufacturer coupons.

Exclusions

• Walmart does not accept (mobile) digital coupons, (example: coupons scanned off a mobile phone).
• Walmart does not accept expired coupons.
• Walmart does not accept counterfeit coupons or any coupons made by a third party (VISA, MC, AMEX, Applebee’s).
• Walmart does not accept vouchers or gift certificates.
• Walmart does not accept UPC-A coupon barcodes.
• Walmart reserves the right not to accept manufacturer coupons with no matching items (e.g. 992 family code).
• Acceptance of unmatched manufacturer coupons to the correct purchase item is against policy and the coupon will be denied.
• Walmart does not accept competitor/retailer coupons.
• Walmart does not accept bottle caps for redemption.
• Walmart does not honor double or triple coupons.

Disclaimer

• In all situations, we reserve the right to refuse, or limit the use of any coupon and/or the subsequent return for any reason, including if the customer behavior becomes disruptive (reoccurring) or the items are deemed not to be for the purpose of usage or gifting.
• Store Management has the final decision in taking care of the customer.
• Walmart will work with the appropriate law enforcement authorities to prosecute individuals using counterfeit coupons or using coupons inappropriately.

Walmart reserves the right to update or modify the terms of the OP-41 Manufacturer Coupon Policy and it’s strategies at any time.

Walmart is committed to complying with applicable environmental, health, and safety (EHS) laws and other requirements in the countries where we operate. In each country where we operate retail and/or manufacturing facilities, Walmart has established programs and procedures designed to meet our compliance obligations. This includes reducing the environmental impact of our products and operations, as well as protecting the health and safety of our associates and customers.

All Walmart associates are expected to comply with applicable EHS policies, procedures, and legal requirements. Failure to comply may result in disciplinary action, up to and including termination. To assist Walmart associates in complying with our EHS policies and local EHS laws, Walmart maintains an EHS Compliance Program that includes policies, standards, procedures, and controls designed to prevent, detect, and remediate non-compliant activities. We aim for continuous improvement of our program, assessing and adjusting it to ensure continued effectiveness.

Our EHS efforts focus on:

• Protecting the environment. Designing our facilities and operating our business responsibly and consistent with environmental obligations helps sustain resources and care for the communities we serve. Associates are expected to follow all environmental policies and procedures applicable to their role and stop any task or activity that may not comply with applicable environmental requirements.
• Creating a safe workplace. A safe place to work and shop builds trust with our associates and customers. Our associates are expected to:
  • Follow all health and safety policies and procedures applicable to their role.
  • Only perform job functions for which they have been trained and are qualified to perform, including operating machinery, vehicles, and other equipment.
  • Take appropriate measures to reduce the risk of harm to themselves or to others, including restricting access to an area or the equipment when operating machinery or other equipment.
  • Stop any task or activity if working conditions become unsafe and report the concern.
  • Use required personal protective equipment in accordance with local laws and regulations.
  • Be familiar with facility evacuation procedures and follow all applicable emergency response measures. Never block or obstruct emergency exit doors or egress pathways.
• Reporting concerns. Associates are expected to report any activity or working condition that may pose an unacceptable risk to safety, human health, or the environment immediately to a member of management.
• Leading by example. We expect our managers to foster a culture of compliance and demonstrate how to work safely and minimize environmental hazards. Our managers are expected to:
  • Require that associates take the proper training before performing tasks.
  • Verify equipment and facilities are maintained.
  • Report and escalate incidents.
  • Support accountability for adherence to policies, standards, procedures, and controls.
• Abiding by all local standards and procedures. Our EHS Compliance teams around the world are expected to implement appropriate standards and procedures intended to further mitigate risk across our business, in accordance with local laws and policy.

Walmart also expects our suppliers, vendors, and service providers to uphold our EHS objectives and obligations.

Our Approach to Sustainability

In 2005, Walmart set out three aspirational goals tied to sustainability: create zero waste, operate with 100 percent renewable energy; and sell products that sustain our resources and the environment. Since that time Walmart has periodically set specific targets aimed at moving the company towards these aspirational goals. In 2020 Walmart raised our ambition and committed us on a path to become a regenerative company. That includes targeting zero emissions across the company’s global operations by 2040 and a commitment from Walmart and the Walmart Foundation to help protect, manage or restore at least 50 million acres of land and one million square miles of ocean by 2030. Walmart is working within our own operations and with suppliers to make progress on our goals. Walmart recognizes having environmental commitments without measuring our progress towards achieving them is not useful. Therefore, Walmart prefers to set measurable targets and publicly report progress on an annual basis in Walmart's Environmental, Social & Governance (ESG) Report. In addition to the specific updates found in the ESG Report, key tenets of our environmental sustainability program are highlighted below.

Compliance with Laws

At a minimum, Walmart is committed to complying with applicable environmental, health and safety (EH&S) laws and other requirements in the countries where we operate. Walmart has established programs and procedures designed to meet our compliance obligations.

Stakeholder Consultation on Environmental Sustainability Initiatives

Walmart seeks to go beyond compliance to shape its sustainability commitments and programs. To achieve this goal, Walmart works with a broad group of stakeholders to advise and shape its environmental sustainability programs. These stakeholders include customers, associates, NGOs, government officials, investors, suppliers, farmers, academics, think tanks, peer companies, grantees and others. By consulting and collaborating with individuals and organizations with broad viewpoints on important issues, Walmart can better form and implement beneficial environmental policies.

Promoting Environmental Responsibility in Our Value Chain

Walmart is committed to working with our diverse value chain to promote environmental sustainability. For example, Walmart launched Project Gigaton and has asked suppliers to join us in our efforts to remove 1 billion metric tons (Gigaton) of GHG from our value chain by 2030. Through Project Gigaton, Walmart is working with suppliers to help them make meaningful changes that reduce carbon emissions through the six key pillars of Project Gigaton: Energy, Waste, Packaging, Agriculture, Deforestation, and Product Use. We also work to drive change through engagement of suppliers through The Sustainability Insight System (THESIS) Index, a science-based, third-party tool that enables suppliers to report on key performance indicators for the most relevant environmental and social issues across the lifecycle of a product type.

Commitment to Reduce Emissions and Waste in Walmart’s Operations

As we encourage and support suppliers in their efforts to be more sustainable, we realize we must do our part as well. Walmart aims to reduce Scope 1 and 2 emissions 35% by 2025 and 65% by 2030 from 2015 levels. As part of that effort, Walmart is working to power 50 percent of our operations with renewable energy by the end of 2025 and 100% by 2035. Additionally, Walmart set a goal to achieve zero waste to landfill from our own operations in key markets by 2025 in accordance with Zero Waste International Alliance guidelines.

Support and Promote the Development of Transformation Technologies to Make Change Possible

Walmart has long supported innovative technologies that make our operations more sustainable. From being one of the first retailers to move to skylights and LED lighting, solar installations, water efficient bathroom fixtures, smart cooling towers and other transformational technologies, we have also led the way in trucking fleet efficiency by utilizing cutting-edge aerodynamic designs and installing idle reduction systems on our trucks. Walmart is committed to continue working internally and with suppliers to develop and deploy innovative technologies that are designed to reduce our impact on the environment.

Updated: Sept. 3, 2019

Walmart has a long heritage as a company of serving hunters and sportsmen and women. Our focus has always been to do so responsibly, including taking many measures that go beyond what’s required by law.

Where We Sell Firearms and Ammunition

Walmart sells firearms in approximately half of our U.S. supercenter stores. While we are not the largest volume firearms seller in the United States, we do serve many areas of the country where there is a concentration of hunters and sportsmen/women.

Items We Sell

Walmart sells long guns for hunting and sport shooting, including shotguns, single-shot hunting rifles and light sporting rifles, as well as BB and pellet guns.

Items We Don’t Sell

Walmart does not sell military-style rifles, such as the AR-15, or any type of AR-15 accessory, including bump stocks and high-capacity magazines. These items are also listed on our prohibited items list for online marketplace sellers. We have a process to monitor our eCommerce marketplace and help ensure our policies are applied.

As of September 2019, we have discontinued the sale of:

• handguns, which were previously sold only in our Alaska stores
• ammunition for handguns
• ammunition for short-barrel rifles such as the .223 caliber and 5.56 caliber that, while commonly used in some hunting rifles, can also be used in large-capacity clips on military-style weapons
• ammunition like the .300 Blackout, 7.62x.39 and .224 Valkyrie
  
  

Who Can Buy Firearms and Ammunition at Walmart

In February 2018, we announced our decision to sell firearms and ammunition only to individuals who are 21 and older.

Walmart only sells a firearm after receiving a “green light” on a background check. This goes beyond federal law, which only requires the absence of a “red light” after a three-business day waiting period. We require a “green light,” regardless of the time period.

Selling Firearms Responsibly

Walmart takes steps above and beyond what is required by law to sell firearms in a responsible way, including:

• videotaping the point of sale for firearms;
• allowing only select associates who have passed a criminal background check to sell firearms;
• conducting regular associate training;
• performing inventory audits; and
• securing firearms in a locking case, among other important measures.
  

Walmart associates who are authorized to sell firearms are specifically trained on all firearm policies and procedures. Associates who fail to follow the policies and procedures are subject to discipline, up to and including termination.

Walmart is a charter member of the Responsible Firearms Retailer Partnership, organized by Walmart and Everytown for Gun Safety.

We have committed to work alongside other retailers to make the overall industry safer, including sharing our own best practices. This system navigates tens of millions of possible combinations of federal, state and local laws, regulations and licensing requirements that come into effect based on where a firearm is sold and who is purchasing. We hope that freely sharing this information will help more retailers sell firearms in a responsible, compliant manner.

Open Carry of Firearms

Motivated by our desire to create a safe environment in our stores and clubs, we request that customers no longer openly carry firearms into Walmart or Sam’s Club locations in states where open carry is permitted – unless they are authorized law enforcement. As of September 2019, we are working to create and display new signage to help communicate this policy.

We will continue to follow state and local laws regarding concealed carry permit holders.

Updated: Jan. 31, 2024

Walmart Inc. (“Walmart”) aspires to source deforestation-free and conversion-free (“DCF”) products and has developed this policy to articulate our expectations of suppliers in support of that aspiration. The following priority commodities and regions are addressed by this policy:¹

• Palm oil, pulp, paper, and timber from any region sold directly to Walmart or used as ingredients or raw materials in Walmart private brand products;
• Palm oil from any region used in national brand products sold to Walmart;
• Beef from the Brazilian Amazon and Cerrado or the Gran Chaco of Argentina and Paraguay (“Priority Regions”) sold directly to Walmart as national brand or private brands products;
• Soy from the Brazilian Amazon and Cerrado or the Gran Chaco of Argentina and Paraguay (“Priority Regions”) sold directly to Walmart or indirectly as ingredients in Walmart private brand products.

Collectively, the commodities listed above represent Walmart’s “Priority Commodities.”

In addition to Priority Commodities, Walmart encourages suppliers to adopt DCF sourcing practices in other commodity supply chains including cocoa, coffee, natural rubber, and other forest products.² We also encourage national brand suppliers, marketplace sellers, and others to commit to DCF sourcing, support practices that eliminate deforestation and conversion risks in supply chains, and transparently report their progress.³

Suppliers sourcing Priority Commodities (“Applicable Suppliers”) are expected to abide by the requests of this Forest Policy throughout their business and throughout the process of providing products to Walmart. This includes responsibility for the conduct of any suppliers, subcontractors, and agents they use as part of their Walmart business (including, for example, factories, processing facilities, and raw material, component, and ingredient providers). Any Applicable Supplier that disregards this Forest Policy may be subject to consequences, up to and including termination of business with Walmart. Walmart reserves the right to audit or inspect Applicable Suppliers at any time to determine whether they are abiding by this Forest Policy.

Walmart’s aspiration for DCF supply chains

As part of Walmart’s aspiration to become a regenerative company⁴, we aim to source from and contribute to the development of DCF commodity supply chains related to the products we sell.

As a people-led, tech-powered omnichannel retailer, our purpose is to help people save money and live better. Our customers count on us to deliver affordable products that are more sustainable for people and the planet, through actions that increase transparency and trust. We work with suppliers, NGOs, governments, and others along the value chain to help improve the sustainability of the products we sell.

Many of the products we sell include ingredients that come from forests and related ecosystems such as mixed vegetation grasslands. Such ecosystems provide numerous benefits, including support for people that depend on them for their homes and livelihoods, habitat for a vast number of species, and environmental services including the regulation of water and related climate systems (cleaning the air, storing carbon, and moderating rainfall), which are essential for supporting agricultural yields and mitigating natural disasters. Yet, according to the World Economic Forum and the Food and Agriculture Organization of the United Nations, agriculture expansion and forestry are the main drivers of deforestation and conversion.⁵

Reversing the continued loss of forests and natural ecosystems while continuing to meet the daily needs of people around the world requires sustained transformation of production and sourcing of forest-risk commodities. Such systemic transformation will depend on innovative solutions at the producer, supply chain and landscape levels, requiring collaboration⁶ among farmers and other producers, commodity traders, product manufacturers, retailers, suppliers, governments, and NGOs. 

General expectations of suppliers

We expect Applicable Suppliers to implement the following DCF practices when sourcing Priority Commodities (whether as finished good, raw materials or ingredients): 

• Commit to achieving DCF sourcing, with a target date of December 31, 2025, or earlier;⁷
• Use a cut-off date of no later than December 31, 2020⁸ to measure and report DCF sourcing;
• Use the definitions and guidance outlined by the Accountability Framework initiative (“AFi”)⁹ to support DCF implementation efforts, as well as: 
  • Follow all relevant laws and regulations to ensure no illegal harvesting or violations of human rights;¹⁰ 
  • Protect forests and natural ecosystems, especially High Conservation Value (“HCV”) and High Carbon Stock (“HCS”) areas; 
  • Do not develop on peatlands, regardless of depth; 
  • Encourage agroforestry and other regenerative practices, wherever possible;
  • Respect the rights of Indigenous Peoples and Local Communities (“IPLCs”), including Free, Prior, and Informed Consent (“FPIC”), where appropriate.
• Certify or verify DCF sourcing. Walmart recognizes the importance of both sustainability certifications and supply chain verification as key tools to credibly and effectively implement DCF sourcing. Certifications can help improve the sustainability of agriculture and forestry production systems, supporting a wide range of social, environmental, and economic benefits, including DCF criteria. Supply chain verification, using credible geo-spatial monitoring, independent validation, and transparent reporting, can also be an effective tool to deliver DCF sourcing and help advance sustainability outcomes. For the purposes of this policy, Walmart asks Applicable Suppliers to follow the certification and verification practices described below in order of priority:
  • Prioritize the use of credible certifications with traceability and chain of custody models¹¹ that can effectively deliver verified DCF sourcing, when possible;
  • When certification is available but cannot yet provide sufficient traceability of DCF sourcing, use a hybrid approach that combines certification and verification;
  • When certification is not available, verify DCF sourcing¹², and promote sustainable agriculture and forestry practices within the value chain that complement DCF criteria. 
• Report progress to Walmart via Project Gigaton or Walmart’s Sustainability Survey to help demonstrate collective progress towards DCF sourcing across Priority Commodities and Priority Regions. 

Commodity-specific expectations of suppliers

We expect Applicable Suppliers to adopt the following DCF sourcing practices:

Palm oil

Palm oil is an ingredient in a variety of food and consumer products. It is a highly productive and versatile crop that contributes to smallholder livelihoods and socioeconomic benefits for rural communities. Yet unsustainable palm oil production has been associated with deforestation and peatland conversion, primarily in Southeast Asia.¹³ Experts suggest this can lead to environmental and social impacts, such as habitat loss, biodiversity declines, greenhouse gas emissions that exacerbate climate change, and air pollution from burnings.¹⁴

Walmart’s goal for DCF palm oil

By the end of 2025, Walmart Inc. aspires to source only deforestation-free and conversion-free (DCF) palm oil for our private brand products globally. This includes all forms of palm oil used in Walmart’s private brand products, including crude palm oil, refined palm oil, palm kernel oil, fractions, expellers, and derivatives. It also includes palm oil sourced from any region in the world.

Walmart’s expectation of private brand suppliers for DCF palm oil

Walmart Inc. expects its private brand suppliers globally to:

1. Develop and implement a plan to source DCF palm oil, including by:

• Publishing a DCF commitment aligned to the general expectations above with timebound milestones for sourcing DCF palm oil. We encourage suppliers to consult the Accountability Framework initiative (AFi) for guidance on how to establish a credible DCF policy and implementation plan;
• Registering DCF commitments in Walmart’s Project Gigaton portal under the Nature Pillar; and 
• Sourcing DCF palm oil following:
  • The principles and criteria of the Roundtable on Sustainable Palm Oil (RSPO) with a segregated (or higher) chain of custody model for DCF sourcing; or 
  • The principles and criteria of the Roundtable on Sustainable Palm Oil (RSPO) mass balance model with DCF verification.¹⁵

2. Transparently report progress, including by: 

• Reporting progress towards sourcing DCF palm oil for private brand products during Walmart’s Sustainability reporting season, including: 
  • Total palm oil volumes sourced for Walmart private brand products; 
  • Percentage of palm oil volume certified by RSPO Segregated (or higher) chain of custody model; and
  • Percentage of palm oil volume certified by RSPO Mass Balance and verified as originating from sources that were not deforested or cleared after December 31, 2020 (or earlier, as specified by established protocols). 
• Maintaining, and making available upon request, comprehensive records about palm oil sourcing volumes and origins, including concession and mill locations, risk assessments, certification documentation, verification methods for DCF, and other relevant information, as appropriate; and
• Complying with requests from Walmart to conduct independent validations of sourcing, reporting, and claims with third parties, as needed.

To help accelerate progress across the industry, Walmart also encourages all national brand suppliers to source palm oil in accordance with the principles and criteria of the RSPO Mass Balance (or higher) chain of custody model by the end of 2025.

Beef

Beef is a nutrient-dense high-protein food that is connected to the culture of communities around the world. It also provides livelihoods for many smallholder producers. Yet unsustainable cattle ranching practices have been associated with deforestation and conversion of natural ecosystems, especially in South America.¹⁶ Experts suggest this can lead to environmental and social impacts, such as habitat loss, degradation of ecosystem services that regulate temperature and rainfall, greenhouse gas emissions that exacerbate climate change¹⁷, conflicts over land and resources, as well as air pollution from burnings¹⁸.

Walmart’s goal for DCF beef

By the end of 2025, Walmart Inc. aspires to source only deforestation-free and conversion-free (DCF) beef for our private brand and national brand products originating from Priority Regions. This includes fresh, chilled, frozen, and processed corned beef products¹⁹, originating from farms or ranches located in the Brazilian Amazon, Brazilian Cerrado, and Gran Chaco of Argentina and Paraguay.

Walmart’s expectation of national and private brand suppliers for DCF beef

For beef products originating from Priority Regions, Walmart Inc. expects its private brand and national brand suppliers globally to:

1. Develop and implement a plan to source DCF fresh, frozen and processed beef, including by:

• Publishing a DCF commitment with timebound milestones for sourcing DCF beef. We encourage suppliers to consult the Accountability Framework initiative (AFi) for guidance on how to establish a credible DCF policy and implementation plan. We also encourage suppliers to follow the Beef on Track²⁰ protocol for implementing DCF sourcing in the Brazilian Amazon and other priority regions, as appropriate;
• Registering DCF commitments in Walmart’s Project Gigaton portal under the Nature Pillar; and
• Using credible geospatial traceability, monitoring, and verification to demonstrate DCF sourcing, including both direct and indirect supplying properties.

2. Transparently report progress, including by:

• Reporting progress towards sourcing DCF beef during Walmart’s Sustainability reporting season, including: 
  • Total fresh, chilled, frozen, and processed corned beef volumes sourced for Walmart private brand and national brand products from specified priority regions; and
  • Percentage of volumes that are verified as originating from sources that were not deforested or cleared after December 31, 2020 (or earlier, as specified by established protocols); 
• Maintaining, and making available upon request, comprehensive records about beef sourcing volumes and origins, including direct and indirect supplying farms²¹, slaughterhouse locations, risk assessments, verification methods for DCF, and other relevant information, as appropriate; and
• Complying with requests from Walmart to conduct independent validations of sourcing, reporting, and claims with third parties, as needed. 

Soy

Soy is a high-protein crop that is prevalent in many food and consumer products. It is also a key feed input for aquaculture, poultry, and livestock. Soy is also a highly productive and versatile crop that contributes to livelihoods and socioeconomic benefits for rural communities. Yet unsustainable soy production practices have been associated with deforestation and conversion of natural ecosystems, especially in South America.²² Experts suggest this can lead to environmental and social impacts, such as habitat loss, degradation of ecosystem services that regulate temperature and rainfall, greenhouse gas emissions that exacerbate climate change, conflicts over land and resources, as well as air pollution from burnings.²³

Walmart’s goal for DCF soy

By the end of 2025, Walmart Inc. aspires to source only deforestation-free and conversion-free (DCF) soy for our private brand products originating from Priority Regions. This includes all types of soy used for food and consumer products as well as soy used in feed for fish, aquaculture, poultry, and livestock associated with our value chain, originating from farms located in the Brazilian Amazon, Brazilian Cerrado, and Gran Chaco of Argentina and Paraguay.

Walmart’s expectation of private brand suppliers for DCF soy

Walmart Inc. expects its private brand suppliers globally to:

1. Develop and implement a plan to source DCF Soy, including by:

• Publishing a DCF commitment with timebound milestones for sourcing DCF soy. We encourage suppliers to consult the Accountability Framework initiative (AFi) for guidance on how to establish a credible DCF policy and implementation plan;
• Registering DCF commitments in Walmart’s Project Gigaton portal under the Nature Pillar; and 
• Sourcing DCF soy following: 
  • The principles and criteria of the Roundtable on Responsible Soy (RTRS), ProTerra Standard, or Cefetra Certified Responsible Soya Standard, with a segregated (or higher) chain of custody model for DCF sourcing; or 
  • The principles and criteria of the Roundtable on Responsible Soy (RTRS), ProTerra Standard, or Cefetra Certified Responsible Soya Standard mass balance model with DCF verification.
  • DCF supply chain verification with independent validation. 

2. Transparently report progress, including by:

• Reporting on progress towards sourcing DCF soy during Walmart’s Sustainability reporting season, including: 
  • Total volume of soy sourced for Walmart private brand products from Priority Regions; 
  • Percentage of certified volume from certifications that utilize chain of custody models that can credibly deliver DCF soy; and
  • Percentage of volumes that are verified as originating from sources that were not deforested or cleared after December 31, 2020 (or earlier, as specified by established protocols); 
• Maintaining, and making available upon request, comprehensive records of soy sourcing volumes and origins, including locations of direct farms as well as cooperatives and intermediaries, silo and aggregation sites, risk assessments, certification documentation, verification methods for DCF, and other relevant information, as appropriate; and
• Complying with requests from Walmart to conduct independent validations of sourcing, reporting, and claims with third parties, as needed.

Pulp, Paper, and Timber

Pulp, paper, and timber are important forestry products for a variety of household and consumer items. Forestry is also an important economic resource for many rural communities around the world. Yet unsustainable forestry practices have been associated with deforestation and conversion.²⁴ Experts suggest this can lead to environmental and social impacts, such as the loss of rare, endangered, and ancient trees as well as the loss of habitat, soil erosion and sedimentation of waterways, degradation of ecosystem services, greenhouse gas emissions that exacerbate climate change, as well as social conflicts over land and resources.²⁵

Walmart’s goal for DCF pulp, paper, and timber

By the end of 2025, Walmart Inc. aspires to source only deforestation-free and conversion-free (DCF) pulp, paper, and timber for our private brand products. This includes hardwood and softwood logs, sawn timber, furniture, pulp and paper, plywood, particle board, as well as Oriented Strand Board (OSB), Medium and High-Density Fiberboard (MDF and HDF) and other engineered wood products. It applies to all pulp, paper, and timber sourced from any region in the world.

Walmart’s expectation of private brand suppliers for DCF pulp, paper, and timber

Walmart Inc. expects its private brand suppliers globally to:

1. Develop and implement a plan to source DCF pulp, paper, and timber, including by:

• Publishing a DCF commitment with timebound milestones for sourcing DCF pulp, paper, and timber products. We encourage suppliers to consult the Accountability Framework initiative (“AFi”) for guidance on how to establish a credible DCF policy and implementation plan;
• Registering DCF commitments in Walmart’s Project Gigaton portal under the Nature Pillar; and 
• Sourcing pulp, paper, and timber as follows and as specified in order of preference below:
  • Use recycled content whenever possible; 
  • Source Forest Stewardship Council (“FSC”) certified commodities whenever possible;
  • Where FSC certified commodities are not available at the price, quantity, or specifications needed,²⁶ source commodities certified by Sustainable Forestry Initiative (SFI) or Programme for the Endorsement of Forest Certification (PEFC). For SFI, Walmart prefers suppliers source material under SFI’s Forest Management Standard but will accept other forms of SFI certification. For all SFI and PEFC sourcing, we ask suppliers for additional due diligence to verify DCF sourcing;²⁷
  • Where PEFC or SFI certified commodities are not available at the price, quantity, or specifications needed,²⁸ source commodities using DCF verification methods to ensure products do not originate from areas cleared after December 31, 2020.²⁹

2. Transparently report progress, including by: 

• Reporting on progress towards sourcing DCF pulp, paper, and timber during Walmart’s Sustainability reporting season, including: 
  • Total volumes of pulp, paper, and timber sourced for Walmart private brand products. 
  • Percentage of recycled material;
  • Percentage of material certified by FSC (specify FSC standard); 
  • Percentage of material certified by SFI and/or PEFC (specify SFI and/or PEFC standard); and
  • Percentage of material verified as DCF.
• Maintaining, and making available upon request, comprehensive records about pulp, paper and timber sourcing volumes and origins, including locations of concessions and mills, risk assessments, certification documentation, verification methods for DCF, and other relevant information, as appropriate.
• Complying with requests from Walmart to conduct independent validations of sourcing, reporting, and claims with third parties, as needed. 

Restoring Critical Forests

Restoring degraded or converted forests can generate numerous benefits for people and nature, including re-establishing ecosystem connectivity, increasing wildlife habitat, enhancing biodiversity, improving ecosystem services, increasing carbon sequestration, and strengthening landscape and community resilience.

Walmart encourages all private brand and national brand suppliers as well as marketplace sellers to support forest restoration initiatives. We ask our suppliers to join Project Gigaton, set goals on nature and forests, and report progress annually. More information on these types of efforts can be found on Walmart’s Sustainability Hub. 

Supporting Landscape and Place-Based Initiatives

In addition to the supply chain actions outlined above, Walmart encourages suppliers to engage in place-based initiatives at the landscape and jurisdictional level to help advance regenerative outcomes and build resilience at scale. Place-based initiatives bring together diverse stakeholders to help advance shared sustainability goals. They seek to integrate protection, restoration, and more sustainable management by optimizing across social, economic, and environmental objectives. These approaches offer opportunities to effectively address the underlining drivers of deforestation and the conversion of natural ecosystems and are complementary to the DCF supply chain actions outlined in this policy.

Effective engagement in place-based initiatives will vary by landscape, but may include: 

1. Joining a landscape or jurisdictional initiative and participating in multistakeholder dialogues, steering committees, working groups, or other forums.
2. Committing to source from jurisdictions and landscapes that are pursuing goals that align with business priorities. 
3. Investing in actions that align with the priorities identified by local stakeholders representing the jurisdiction or landscape initiative.
4. Supporting credible and transparent reporting and claims of activities and outcomes at the landscape and jurisdictional level. 

For more information, please visit the Walmart Sustainability Hub.

¹ Walmart’s Forest Policy is focused on the following priority commodities and regions: palm oil and pulp, paper and timber globally; as well as beef and soy from the Brazilian Amazon and Cerrado and the Gran Chaco of Argentina and Paraguay. Walmart has prioritized these commodities and regions because of their relative levels of deforestation and conversion risks, our ability to potentially influence DCF production and sourcing practices via our private brand suppliers and in some instances national brand suppliers, as well as the potential to help advance broader collective action via our participation in coalitions like the Consumer Goods Forum Forest Positive Coalition and the Tropical Forest Alliance, which have prioritized the same set of commodities.

² https://www.walmartsustainabilityhub.com/sustainable-products

³ National brand suppliers and marketplace sellers are encouraged to use Project Gigaton to set SMART goals, take action, and report progress.

⁴ https://corporate.walmart.com/news/2020/09/21/walmart-sets-goal-to-become-a-regenerative-company

⁵ World Economic Forum and Food Agriculture Organization of the United Nations

⁶ Examples of Walmart’s collaborative efforts include: member of the Consumer Goods Forum Forest Positive Coalition (CGF-FPC), member of the Tropical Forest Alliance (TFA), and as an endorser to the New York Declaration on Forests (NYDF) and the Statement of Support (SoS) for the Cerrado Manifesto.

⁷ Walmart expects suppliers to be able to demonstrate significant progress towards achieving full DCF sourcing for Priority Commodities and Priority Regions by the end of 2025 (or sooner). We also expect ongoing implementation and reporting beyond 2025 to ensure continued alignment with the goals and approaches outlined in this Forest Policy.

⁸ Walmart recognizes earlier cut-off dates that have been established through credible multi-stakeholder processes and/or certification systems. We encourage our suppliers to adopt these earlier dates as part of their implementation of DCF sourcing practices. Where earlier dates do not exist, we expect suppliers to use a DCF cut-off date of December 31, 2020. The Accountability Framework initiative (AFi) has compiled a list of common cut off dates for different commodities and regions that suppliers can reference: https://accountability-framework.org/fileadmin/uploads/afi/Documents/Common_Cutoff_Dates_Sept_2023.pdf

⁹ Applicable suppliers should use the Accountability Framework initiative, within the limits of applicable labor law, to help support their DCF implementation efforts https://accountability-framework.org

¹⁰ This includes following the requirements of Walmart's Human Rights program, including Walmart's Human Rights Statement and Standards for Suppliers.

¹¹ Certification chain of custody models that follow a book and claim or mass balance approach are typically unable to provide credible DCF sourcing without additional verification mechanisms. Mass balance certification models that include DCF controls for mixed products can provide credible DCF sourcing. Certification chain of custody models that follow a segregated and identity preserved approach are typically able to provide credible DCF sourcing without additional verification mechanisms.

¹² For DCF verification, suppliers should have a public DCF policy and a way to monitor and verify DCF sourcing that enables credible reporting. This may include developing and implementing risk assessments, supplier engagement and site visits, geo-monitoring, traceability, and/or purchase control systems to verify that commodities have not originated from areas that were deforested or cleared after 12/31/20 (or earlier). Monitoring and traceability systems should cover direct and indirect supplies and include ongoing checks to ensure the supplying areas are not associated with forced labor, environmental embargoes, or encroachments on indigenous territories or conservation units, as appropriate by commodity. This may also include transparent methodologies that outline risk levels, spatial mapping resolution, minimum mapping units to assess deforestation and conversion, temporal data layers, and other relevant information used for measurement and validation.

¹³ Izaya Numata et al 2022 Environ. Res. Lett. 17 094024. DOI 10.1088/1748-9326/ac8a61

¹⁴ Meijaard, E., Brooks, T.M., Carlson, K.M. et al. The environmental impacts of palm oil in context. Nat. Plants 6, 1418–1426 (2020). https://doi.org/10.1038/s41477-020-00813-w

¹⁵ Palm oil volumes in the NDPE Implementation Reporting Framework “delivering” category can be used to complement RSPO mass balance sourcing to demonstrate DCF volumes if the supplier and/or trader has independently verified implementation of the NDPE IRF framework.

¹⁶ https://www.worldwildlife.org/magazine/issues/summer-2018/articles/what-are-the-biggest-drivers-of-tropical-deforestation

¹⁷ https://www.pnas.org/doi/abs/10.1073/pnas.2023787118

¹⁸ https://www.sciencedirect.com/science/article/abs/pii/S0305750X21003375

¹⁹ Fresh, frozen, and processed beef products include the following 4-digit International Harmonized System code headings: heading 0201 and all subheadings (meat of bovine animals – fresh or chilled), 0202 and all subheadings (meat of bovine animals – frozen), and heading/subheading 1602.50.07 (corned beef in airtight containers).

²⁰ https://www.beefontrack.org

²¹ Direct supplying farms are properties that sell cattle directly to a slaughterhouse. Indirect supplying farms are properties that sell cattle to other producers or intermediaries, but not directly to slaughterhouses. Cattle ranching can generally be categorized across three distinct phases of production: breeding, rearing and fattening. Direct farms tend to cover the fattening phase, while indirect farms tend to cover the breeding and/or rearing, but some farms cover multiple or all phases of production. Walmart aims to apply DCF sourcing across all phases of production to include both direct and indirect supplying properties from priority regions.

²² https://www.worldwildlife.org/magazine/issues/summer-2018/articles/what-are-the-biggest-drivers-of-tropical-deforestation

²³ https://chainreactionresearch.com/wp-content/uploads/2018/10/Cerrado-Deforestation-Disrupts-Water-Systems-and-Poses-Business-Risks-for-Soy-Producers-3.pdf

²⁴ https://wwf.panda.org/discover/our_focus/forests_practice/forestry/pulp_and_paper

²⁵ https://www.worldwildlife.org/industries/pulp-and-paper

²⁶ If suppliers are unable to viably source material via FSC certification, suppliers should provide a written explanation detailing the reasons why.

²⁷ As a member of the Consumer Goods Forum Forest Positive Coalition (CGF-FPC), Walmart seeks to align with the DCF methodologies developed by CGF-FPC, which indicate that SFI and PEFC certifications may not necessarily provide verified DCF sourcing: https://www.theconsumergoodsforum.com/wp-content/uploads/2023/02/CGF-FPC-PPP-Roadmap-Guidance.pdf

²⁸ If suppliers are unable to viably source material via SFI or PEFC certification, suppliers should provide a written explanation detailing the reasons why.

²⁹ See footnote 12 for guidance on DCF verification.

Walmart U.S. and Walmart Canada have a fur friendly policy in place. We do not sell products containing genuine animal fur. The following products are excluded from the policy: wool products, shearling and skin (e.g. leather, calf-hair leather, sheepskin and lambskin).

Effective: June 29, 2012

Walmart Inc. and its subsidiaries and affiliates in the United States and international operations (collectively "Walmart" or the "Company") are committed to maintaining the highest possible ethical standards and complying with all applicable laws. In all its operations, Walmart seeks to avoid even the appearance of impropriety with respect to the actions of any of its officers, directors, associates, employees, agents or representatives. This Policy prohibits corrupt payments in all circumstances, in the United States and international operations, whether in dealings with Government Officials or individuals in the private sector.

General Directives

It is Walmart’s policy to comply with all relevant anti-corruption laws including, but not limited to, the US Foreign Corrupt Practices Act ("FCPA") and the UK Bribery Act, as applicable. Accordingly, Walmart prohibits anyone acting on the Company’s behalf, directly or indirectly, from making or receiving improper payments.

Improper payments mean receiving or paying bribes, or giving, offering or promising to give money or anything else of value to any person, including any Government Official, in order to improperly influence any act or decision of a person, or to otherwise gain an improper benefit for the Company.

A Government Official may include, but is not limited to, any official or employee of a government, official or employee of a public international organization, member of a political party, candidate for political office, or any official or employee of a state-owned business enterprise.

The use of Walmart funds or assets for any illegal, improper, or unethical purpose is strictly prohibited.

Compliance with this Global Anti-Corruption Policy (the “Policy”) is required of all associates and third parties engaged to interact or who may interact with Government Officials on the Company’s behalf. All associates are responsible for ensuring that third parties with whom they interact fully understand and follow the Policy in all activities related to Walmart business.

Violations

Any associate or third party violating the Policy in connection with Walmart business will be subject to disciplinary measures, up to and including termination in the case of an associate, or termination of business relations in the case of a third party and, where appropriate, referral of the matter to relevant law enforcement authorities.

Global Implementation of Anti-Corruption Program

To effectively implement the Policy, Walmart shall maintain an effective risk-based Global Anti-Corruption Program (the "Program") designed to prevent, detect, and remediate bribery and recordkeeping violations. As part of the Program, Walmart shall adopt operating procedures specifically targeted to the corruption risks that exist for its operations. Management in each affected area shall be responsible for ensuring adequate resources are devoted to maintaining effective compliance programs. A senior executive at Walmart Inc., shall be given overall responsibility for the Program, and shall report regularly to the Audit Committee of the Board of Directors of Walmart Inc., which shall exercise reasonable oversight as to the implementation and effectiveness of the Program.

The procedures and governance used to implement the Policy, shall include, at a minimum:

• Effective controls on the disbursement of funds and other assets to ensure disbursements are not made for improper purposes;
• Measures to ensure books and records accurately reflect the assets disposition;
• Clearly articulated standards of behavior as included in Walmart's Code of Conduct, which shall be well publicized to all of Walmart's operations;
• Clearly defined roles, responsibilities, and reporting lines for day-to-day management and implementation of the compliance procedures;
• Effective training of executives, associates and, where appropriate, third parties regarding relevant anti-corruption standards and procedures;
• Testing by Internal Audit or a third party for compliance with the anti-corruption procedures, including review of expenditures for operations that interact with Government Officials;
• Corruption risk assessments conducted annually;
• Conducting risk-based due diligence of third parties engaged to interact with Government Officials on the Company’s behalf;
• A method to report or seek guidance on actual or potential anti-corruption issues that is effectively publicized, as well as procedures for responding to such reports or requests;
• Regular review and, if necessary, revisions or updates to this Policy and to the related procedures where appropriate, including in response to legal, regulatory, or industry changes or violations of this Policy;
• Appropriate incentives and punishments for associates, executives and third parties for adherence to or violations of, respectively, the relevant policy and related procedures.
  
  

Reporting

Every associate or third party who has information that this Policy may have been violated or believes he or she is being asked to pay a bribe or receive a bribe, or otherwise act in contravention of this Policy shall immediately report the event directly to Global Ethics & Compliance. Suspected violations of anti-corruption procedures may also be reported to market Anti-Corruption Compliance.

All reports to Ethics & Compliance are treated as confidentially as possible. It helps with follow-up if you identify yourself. If you are not comfortable identifying yourself, you can make anonymous reports to the Ethics Helpline to the extent allowed by law.

Contact information for Global Ethics & Compliance is contained in the box below:

Reporting Violations or Solicitations

Walmart's Global Ethics Helpline Tel: 800-WM-ETHIC
(800-963-8442) (in the U.S., Canada, and Puerto Rico, or your local phone number which is listed at the end of our Code):

Mail:

Attention: Global Ethics & Compliance

702 SW 8th Street

Bentonville, AR 72716-0860

Web: walmartethics.com or

Email: ethics@walmart.com

Specific country contact information can also be found on walmartethics.com

Reporting an issue in good faith will not get you in trouble, even if you make an honest mistake. Knowingly reporting false information is contrary to our values and will be subject to disciplinary action. Also, anyone who reports a suspected violation may be subject to disciplinary action to the extent he or she violated any Walmart policy or procedure.

Purpose

Walmart respects the basic rights of workers and complies with all applicable laws and regulations in the locations where we operate. The use of any form of forced or trafficked labor anywhere in our own operations and supply chain is prohibited. Walmart will not intentionally use forced labor, including underage labor or involuntary prison labor, and we will take actions to exclude forced labor from our own operations and supply chain.

Our Walmart Standards for Suppliers sets our expectations for suppliers of product sold to or sourced by Walmart. Products should not be produced using forced labor, including underage labor or involuntary prison labor. We believe suppliers should cascade these expectations throughout their supply chains—including to raw material, component, or ingredient suppliers. We also expect our third-party service providers to prohibit the use of forced labor, including underage labor or involuntary prison labor, in their operations.

Target Audience

Preventing forced labor in our operations and working with suppliers to prevent forced labor is the responsibility of all associates. All associates are expected to comply with this Policy. In particular, any leader or People team member who is in a position to hire workers, especially third-party contract labor, must understand the relevant risks of forced labor. In addition, all merchant and sourcing associates are expected to understand the relevant risks of forced labor. Failure to comply may result in disciplinary action, up to and including termination.

Walmart also expects our suppliers, vendors, service providers, and other third parties to uphold our Forced Labor Prevention principles and compliance requirements. Specific requirements for third parties are included in the Walmart Standards for Suppliers and/or in our contracts and agreements.

Forced Labor Prevention Principles

For purposes of this Policy, we uphold the following principles:

• Recruit responsibly. Workers should not pay recruitment or similar fees to obtain employment, even if the fees are allowed under local law. Workers should be appropriately authorized to work, including meeting local legal age requirements and relevant legal requirements for migrant workers.
• Communicate and follow the terms and conditions of employment. Terms and conditions of employment should be communicated to workers in a language they understand, and changes should be communicated transparently. Wages should be paid regularly and in alignment with local law. Wages should not be withheld or subject to illegal or excessive deductions. Workers should not be subject to excessive working hours, as defined by local laws and ordinances.
• Allow workers to have freedom of movement. Workers should have the ability to move freely and should not be restricted by their employer through abuse, physical force, or threats of violence or reprisals. Workers should retain control over their personal identification documents and other valuable possessions. Workers should be free to terminate employment upon reasonable notice.
  
  

What to Do

All Associates:

• Know and understand the Global Labor and Employment Policy and the Global Responsible Sourcing Compliance Policy.
• Escalate concerns of forced labor by contacting a member of management or the Global Ethics Helpline via phone: + 1 (800) 963-8442 (local contact numbers can be found on www.walmartethics.com), web: www.walmartethics.com or email: ethics@walmart.com. We prohibit taking negative action against any individual for reporting in good faith conduct that violates this Policy or cooperating in an investigation.

All Managers or People team members in a position to hire associates and contract third-party labor:

• Follow company procedures and policies relating to hiring, retaining, and promoting talent, as well as all relevant procedures for identifying and managing third party contract labor, and onboarding and managing relationships with suppliers.
• Do not knowingly:
  
  • Hire associates who have been recruited under forced labor conditions or
  • Allow contract laborers who are working under forced labor conditions to work at Walmart sites or on Walmart projects.

All merchant and sourcing associates:

• Do not knowingly buy or source from suppliers that are producing products for Walmart using forced labor, including underage labor or involuntary prison labor, in their operations or their supply chain.
• Communicate expectations and hold suppliers accountable to the Walmart Standards for Suppliers and our Forced Labor Prevention requirements.
  
  

Walmart U.S. GMO Position

Walmart has pledged to deliver on trust and transparency for our customers and the communities we serve. We are committed to selling food and products that meet high standards for safety, quality and affordability. Customers are also more interested than they were in recent decades in understanding where their food comes from, what’s in it and how it’s made. Walmart welcomes this development, and we are working on ways to help them make more informed buying decisions. In that regard, we supported legislation passed by Congress in 2016 that provided a uniform standard for the disclosure of bioengineered (BE) ingredients and foods, often referred to as GMOs. We actively worked with our private brand suppliers to meet the disclosure requirements established through the USDA National Bioengineered Food Disclosure Standard.

We believe in providing our customers choices when shopping with Walmart. For our customers who prefer to avoid bioengineered foods, we offer a wide selection of USDA certified organic products. By law, bioengineered ingredients are not allowed in the organic program. In FY2020, we started revamping our produce areas that included making organic offerings easier to find, and better highlighting fresh produce prices to emphasize affordability.

We require that all suppliers meet USDA and FDA regulations. The USDA and FDA make no nutrition or health distinction between GMO and non-GMO products and ingredients.

Updated: Mar. 15, 2022

Walmart aims to shape public policy that enables our business and the creation of shared value for our customers, associates, suppliers, business partners, communities, and shareholders. Walmart conducts government relations activities in compliance with relevant federal, state/provincial, and local laws. This policy governs our approach to engagement in public policy and applies to all associates who work for Walmart Inc., or one of its subsidiary companies, in the United States and globally where consistent with local law ("Walmart").

Interactions With Public Officials and Legislative Bodies

Walmart’s Global Public Policy and Government Affairs and Public Affairs and State and Local Government Relations teams in the U.S. and similar government relations professionals in Walmart’s international markets (collectively “Government Affairs”) coordinate company interactions concerning public policy or electoral matters with elected or appointed officials and legislative and regulatory bodies at the global, federal, state/provincial, and local levels. To help ensure consistent management of these relationships and compliance with law, conversations and engagement with government officials or agencies on public policy or electoral matters are to be conducted in coordination with the appropriate Government Affairs contact and in compliance with our Code of Conduct and all other policies, including those governing the giving of anything of value to an official to secure a benefit for Walmart. With the exception of local law enforcement interactions handled by facility operations, contacts with government agencies concerning litigation, enforcement, compliance, and security matters are managed by Walmart’s Global Governance organization. Associates must coordinate with our legal department before engaging in discussions with any government agency on these matters.

Associates wishing to represent Walmart’s corporate position on public policy or political matters should seek guidance from Government Affairs before expressing such views. In addition, all such interactions with public officials, including their support staff, should be reported to Government Affairs, as certain contact can constitute “lobbying” in the U.S. and elsewhere which may be reportable.

Associates that are located outside the U.S. shall not have any contact with U.S. Federal Government Officials on behalf of the company without the express consent of Government Affairs.

Political Contributions

In the U.S., Government Affairs coordinates the activities and administration of the Walmart Inc., Political Action Committee for Responsible Government (WAL-PAC) and political giving. Government Affairs and WAL-PAC are the only entities authorized to make political contributions on behalf of the Company and in support of our business and all other business segments are prohibited from making political contributions of any kind. Political contributions are made to help elect lawmakers at the state and federal level to make informed decisions on issues critical to the interests of our customers, associates, suppliers, communities and shareholders. We also make contributions to state and local ballot initiative committees critical to those same interests. Decisions about contributions to local, state and federal candidates and committees are made through a formal approval process administered through government affairs that considers criteria including voting records, leadership positions, committee membership, legislative activity and business priority.

If you are approached by a political candidate or organization in your store, club or supply chain facility, please contact Home Office Government Affairs at GovernmentAffairs@walmart.com.

Please refer any other questions in the area to Government Relations at the email listed above.

Fundraising and Solicitation

With respect to fundraising, the following rules shall apply in addition to all applicable laws: Officers of Walmart may distribute political literature or engage in political solicitation, with the approval of an Executive Vice President. Associates assigned to the Corporate Affairs Department may engage in political solicitation or political distribution, as with the approval of the Executive Vice President of Corporate Affairs.

Trade and Business Associations

Walmart participates in a variety of trade associations, business coalitions, and other organizations. Some of these organizations may engage in the development of public policy positions on behalf of their members and/or in activity that may constitute “lobbying” or “political activity” under applicable national, state/provincial or local laws. Walmart annually reviews its memberships in these organizations to determine if any adjustments are needed. Factors considered include the overall value added by the membership and positions taken by the organization on key issues. Associates who are considering Walmart corporate membership in such organizations, or have an ongoing engagement with any such group, shall coordinate this activity with Government Affairs to ensure consistency with Walmart’s approach to public policy and to ensure full compliance with any public disclosure requirements. To discuss or report such an engagement, please contact Home Office Government Affairs at GovernmentAffairs@walmart.com.

Board Oversight of Government Relations

The Nominating and Governance Committee of the Walmart Inc. Board of Directors exercises oversight of Walmart’s government affairs programs. At least once per year, the Committee reviews the topic with management, including the company’s policies, strategies, and activities, including lobbying activities and political advocacy, political contributions, and trade/business association memberships.

Transparency and Disclosure

Walmart is committed to transparency regarding its public policy strategies and activities. At least annually, Walmart will report on public policy priorities, strategies, and activities, including a list of key trade and business associations in which it is a member or to which it makes contributions and a summary of its state lobbying activities. Additionally, Walmart makes available information on its quarterly Federal Lobbying Disclosure Act reports.

For further guidance, contact: Home Office Government Affairs at GovernmentAffairs@walmart.com.

For further information on our federal and state policy oriented activities, see our Environmental, Social and Governance Updates for Investors page.

Commitment to Respect Human Rights

Walmart’s business is a people business: we employ millions of people, hundreds of millions of people shop with us weekly, and people work for the tens of thousands of suppliers that make the products we sell. 

Walmart believes business has a responsibility to respect human rights. Our approach to human rights is grounded in our core values: respect for the individual, service to the customer, striving for excellence, and acting with integrity. We are committed to respecting human rights in our own operations and to making our suppliers aware of our expectation that they respect the human rights of the people who make the products we source and sell. We strive to use our position as an employer, retailer, and community member to promote respect for human rights. We believe Walmart’s business thrives when our associates, people in our supply chain, customers, and our communities thrive. 

Our approach to human rights is informed by international instruments including, but not limited to, the United Nations Universal Declaration of Human Rights, the International Labor Organization’s 1998 Declaration on Fundamental Principles and Rights at Work, the United Nations Guiding Principles on Business and Human Rights, and the OECD Guidelines for Multinational Enterprises. We have also considered input from relevant internal and external stakeholders and experts, including rightsholders and human rights NGOs. 

This statement describes Walmart’s approach to human rights in our operations globally, including all associates at all levels of the organization, as well as our promotion of respect for human rights across our supply chain. It covers Walmart’s approach to due diligence, selection of salient human rights issues, human rights governance, and grievance and remedy processes. 

Human Rights Due Diligence 

The U.N. Guiding Principles on Business and Human Rights recognize four essential components of an effective human rights due diligence program. Walmart’s approach to human rights due diligence reflects those components: the assessment of actual and potential adverse human rights impacts, integration and acting upon the findings of assessments, tracking the effectiveness of the response to adverse human rights impacts, and communicating how impacts are addressed.

Walmart recognizes that vulnerable populations, such as women, children, indigenous peoples, and ethnic and religious minorities, are often the most marginalized and at risk of human rights abuses. Consistent with the U.N. Guiding Principles on Business and Human Rights, our due diligence efforts focus on addressing the most severe actual and potential impacts on human rights, including paying particular attention to actual and potential impacts on vulnerable populations. As a responsible corporate citizen, we aim to ensure that our business practices do not cause or contribute to existing inequalities and injustices suffered by those groups. 

Human rights risks are complex and can be the result of systemic issues, making it challenging for any single organization to eliminate those risks itself. Our approach therefore seeks to go beyond our own policies, processes, and business relationships by working collaboratively with other stakeholders to inform our approach and identify root causes; sharing our work with others; and using our leverage to help prevent and mitigate risks and drive positive change. 

Salient Issues 

Walmart’s approach to human rights due diligence prioritizes addressing the human rights issues that are most salient to our activities or business relationships. We identify our salient human rights priorities based on factors such as the scale, severity, and likelihood of the potential adverse human rights risk; connection to our business; and Walmart’s ability to drive impact. 

We respect the fundamental rights of workers as those rights are defined under applicable law in the countries in which we operate and from which we source the products we sell. Those basic rights include freedom of association and the effective recognition of the right to collective bargaining, the elimination of all forms of forced or compulsory labor, the effective abolition of child labor and the elimination of discrimination in respect to employment and occupation. 

We recognize there are different views about freedom of association. Our view is, consistent with applicable law, that Walmart respects the rights of associates to join, form or not to join an employee association or trade union of their choice without interference. Associates should exercise these rights in an informed manner, and with the benefit of thoughtful consideration and available information. In the exercise of these rights, we believe in the free exchange of ideas, opinions and information, provided there is no interference. 

Human Rights Governance 

Management

Walmart’s enterprise risk management process identifies, assesses, and assigns responsibility for managing key risks to the company, including relevant aspects of salient human rights issues. 

Board of Directors

The Walmart Inc. Board of Directors and Board committees oversee and monitor the management of the most significant human rights issues relevant to our company. The Nominating and Governance Committee of the Board is responsible for overseeing Walmart's environmental, social, and governance agenda, including our overall approach to human rights, and receives updates on these initiatives from Walmart's Chief Sustainability Officer. Other Board committees, including the Compensation and Management Development Committee, and Audit Committee—are also charged with oversight of certain salient human rights issues and company strategies to mitigate potential human rights impacts. 

The Board reviews our progress on human rights, at minimum, annually and aspects of salient human rights issues are often discussed in Board committees. 

Grievance & Remediation  

Walmart provides grievance mechanisms which assist in addressing potential human rights issues in both our own operations and our supply chains: these systems aim to help individuals and communities who may be adversely impacted by providing an opportunity to raise their concerns directly with Walmart or the applicable supplier. 

In our operations, Walmart’s Code of Conduct encourages associates, suppliers, vendors, service providers, business partners, customers, and community members to raise issues, ask questions, and report concerns—including those related to human rights. Walmart associates are encouraged, and in some instances required, to speak up. Cases may be referred to business units for follow-up or investigated by an appropriate team. Violations of our Code of Conduct and Ethics and Compliance program policies can lead to discipline up to and including termination.  

In our supply chains, suppliers’ employees and workers must be able to raise concerns in good faith and without fear of retaliation. Due to our indirect relationship with workers in supply chains, the primary mechanisms for raising grievances are with the workers’ employers, Walmart’s suppliers, and relevant local authorities. Suppliers must provide a mechanism for workers to report concerns to management, to the supplier, and to third parties such as Walmart. These mechanisms should allow for anonymity and prohibit retaliation for reporting in good faith, including retaliation against third parties such as human rights organizations. Walmart continues to strive to promote the effectiveness of such grievance mechanisms and remedies by supporting opportunities for workers to be heard, communicating expectations to suppliers, and following up on allegations through our case management and investigations process. When issues are reported through the supplier's grievance mechanism, Walmart expects the supplier to promptly resolve the issue. Where issues are raised to Walmart concerning suppliers' operations, we typically work with the supplier toward resolution. We strive to support our supply chain toward compliant operations when possible, in furtherance of our mission to help people “Live Better.”

Adopted as amended by the Walmart Board of Directors on September 6, 2024.

Valued Healthcare Customer:

At Walmart, we respect the dignity of each individual who visits our stores and are committed to making our goods, services, and facilities accessible to everyone.

Walmart does not discriminate on the basis of race, color, national origin, sex, age, or disability and strictly prohibits retaliation against any person making a complaint of discrimination. Additionally, we gladly provide our healthcare customers with language assistance, auxiliary aids and services at no cost. We value you as our patient and your satisfaction is important to us.

If you need assistance or have concerns with your healthcare services, please speak with the Walmart Pharmacy, Vision Center, or Care Clinic manager. If you are not satisfied, please contact us using one of the methods below so that we can better serve you.

To learn about or use our grievance process, contact the office of our Vice President, US Ethics and Employment Compliance at 1-800-WM-Ethic, www.walmartethics.com/home.aspx or ethics@wal-mart.com.

To file a complaint of discrimination, contact the U.S. Department of Health and Human Services, Office of Civil Rights at 1-800-368-1019 or 1-800-537-7697 (TDD), https://ocrportal.hhs.gov/ocr/cp/wizard_cp.jsf or OCRComplaint@hhs.gov.

All photos and videos in the Media Library are made available to accredited news organizations. Walmart grants its permission for use of these items for the sole purpose of accompanying related news content in print, broadcast and online channels by professional news organizations. Any other use without the written permission of Walmart is prohibited. Content may be attributed "Courtesy of Walmart" where news organizations require attribution.

Content posted on Walmart's social media channels that is not posted in the Media Library, is available for use without objection from Walmart for the purposes of complementing news coverage. However, Walmart does not represent or assure any rights of publicity, copyright or other rights associated with these images.

Contact Media Relations

Updated: June 8, 2023

Purchases Made in a Walmart U.S. Store

For items purchased in a Walmart U.S. store, we will match the price of the identical item advertised on Walmart.com. (Restrictions apply – see below)

The following conditions and limitations apply:

• The customer must inform the Walmart associate of the price at the time of checkout.
• The identical item (i.e., size, model, quantity, brand, or color, etc.) must be currently in-stock and available to purchase on Walmart.com at the time the Price Match is requested.
• Some price match transactions require a Walmart supervisor approval, which could lead to an extended transaction time to validate the eligibility of the requested price match before the price will be matched. We reserve the right to limit quantities to one-per-customer, per item, per day.
• Quantities are limited in New Mexico only for the purchase for resale.
• Price match of items sold on Walmart.com are not available in Alaska, Hawaii, or Puerto Rico.

Sorry, we do not match:

• Competitor’s online or in-store prices
• Walmart.com prices that are on special events (including but not limited to clearance, Rollback, Black Friday or Cyber Monday deals, or other limited-time promotions)
• Prices from Walmart Marketplace Retailers or third-party Sellers
• Bundle offers, Instant Rebates, Mail-in Offers, Offers that include financing, Advertisements that require a purchase to receive a gift card, Percentage Off, or Buy One Get One Free advertisements without a specified price
• Prices from other Walmart or Neighborhood Market stores

The Walmart Store Manager on duty has the final decision on any Price Match.

Walmart reserves the right to change the terms of this Policy at any time.

Purchases Made on Walmart.com

We strive to offer the best possible price on Walmart.com every day, on all items. As a result, we do not offer any price matching for items offered on our website, prices offered by competitors, prices for items previously purchased on Walmart.com that have since decreased in price, prices available through Marketplace or offered by third-party Sellers, and items offered in our Walmart Stores or Neighborhood Markets.

At Walmart, our customers are number one - always. That's why everything we do is focused on providing excellent customer service and delivering low prices.

The information you share with Walmart allows us to provide the products and services you need and want while giving you the very best shopping experience.

Our founder Sam Walton reminded us that "a promise we make is a promise we keep," and it's our promise to customers that we respect the trust you place in us and the privacy of the information you share. Part of providing superior customer service includes making sure that we're building a relationship of trust with customers. Our way of doing that is to let you know in a clear, prominent, and easily accessible way how we collect, use, share, and above all protect your personal information.

Our Notice outlines:

• How and why we collect your personal information;
• How your personal information is used and protected;
• When and with whom we share your personal information; and
• What choices you can make about how we collect, use, and share your personal information.

View our Privacy Notice

Effective: October 1, 2024

Una copia de esta política está disponible en español.

This policy applies to returns of products purchased in Walmart U.S. stores, Walmart.com, and Walmart Business. Items purchased through Walmart Marketplace might have different return policies & exceptions. Please confirm your item is eligible for return by reviewing the applicable section below describing items shipped by Marketplace Sellers.

Updated: June 14, 2023

Section I: Sustainable Products at Walmart | Our Pledge to Customers/Members

Our customers and members count on Walmart and Sam’s Club to deliver affordable products in a way that is sustainable for people and for the planet. To meet those needs, we work with partners all along the supply chain to improve the sustainability of products we sell. We do this while working to offer quality products, everyday low prices and putting customers in charge of their food choices by helping provide clear, accurate information about food ingredients and production.

Section II: Sustainable Seafood

Over the past half century, demand for seafood has increased five-fold. An estimated 75 percent of the world’s fisheries are at or beyond sustainable limits. Meanwhile, an estimated 1 billion people rely on fish as their primary source of protein, while another 200 million rely on the industry as their main source of income.

Section III: Walmart’s Position

Walmart aspires to help make choices easier and more transparent for people. We serve hundreds of millions of customers every year, and we advocate for them among suppliers to provide more sustainably produced products while maintaining the low prices customers expect. As part of our efforts to provide our customers affordable, safe, and healthier food, Walmart is committed to expand and enhance sustainable sourcing to cover 20 key commodities.

At Walmart, we value our relationships with the seafood suppliers who are dedicated to providing the highest in quality and safety through practices that promote sustainable fisheries and social responsibility. We know that seafood is an important source of protein, nutrition, and income for people all over the world. Therefore, we aspire to find our customers safe, affordable, and sustainable seafood that does not negatively affect global communities or the environment. Our goal is to build transparency and continuous improvement in the seafood supply chain so that we can build confidence and provide for our customers now and in the future.

Walmart believes the health of species, fisheries and ecosystems around the world is good for the planet and important to people today and in the future. We are working with our suppliers and partners to track the management of fisheries from which our suppliers source so that we can promote a sustainable supply.

In addition, we care about the men and women in our supply chain and in the seafood industry as a whole, and we are concerned about the ethical recruitment and treatment of workers. While this is a complex issue, we are actively engaged in bringing together numerous stakeholders, NGOs and other private sector companies to help find solutions.

Section IV: What we’re asking of our suppliers

Section IV.1

Fresh and Frozen Seafood

By 2025, based on price, availability, quality, customer demand, and unique regulatory environments across our global retail markets, Walmart U.S., Sam’s Club, Walmart Canada, Walmart Mexico, and Walmart Central America will require all fresh and frozen, farmed and wild seafood suppliers to source from fisheries who are:

• Third-party certified as sustainable using Marine Stewardship Council (MSC) or Best Aquaculture Practices (BAP), or certified by a program which follows the FAO Guidelines¹ and is recognized by the Global Sustainable Seafood Initiative (GSSI) as such. For our farmed supply, we expect suppliers to ensure sustainable production and sourcing throughout the supply chain, including final processing plant, farms, hatcheries and feed mills.

OR

• Actively working toward certification or in a Fishery Improvement Project (FIP) or Aquaculture Improvement Project (AIP) that has definitive and ambitious goals, measurable metrics, and time bound milestones.

Canned Tuna

By 2025, based on price, availability, quality, customer demand, and unique regulatory environments across our global retail markets, Walmart U.S., Sam’s Club, and Walmart Canada will require all canned light and white tuna suppliers to source from fisheries who are:

• Complying with the International Sustainable Seafood Foundation (ISSF) sustainability conservation measures, including those adopted in collaboration with relevant tuna Regional Fishery Management Organizations (RFMO) and from vessels that are registered on the Pro-active Vessel Register (PVR).

AND

• Third-party certified as sustainable using Marine Stewardship Council (MSC), or certified by a program which follows the FAO Guidelines¹ and is recognized by the Global Sustainable Seafood Initiative (GSSI) as such. Walmart will also source from suppliers using better management fishing practices as validated through chain of custody (e.g. pole and line, free-school sets).

OR

• Actively working toward certification or in a Fishery Improvement Project (FIP) that has definitive and ambitious goals, measurable metrics, and time bound milestones.

When it comes to the issue of method of catch, Walmart will offer customer choice in select markets, based on local customer preference and market retail norms.

• Walmart U.S. and Sam’s Club offer customer choice by carrying FAD-free lines of canned tuna.
  
  

Section IV.2

Tuna – Fresh/Frozen and Shelf Stable

By 2027, based on price, availability, quality, customer demand and unique regulatory environments across our global retail markets Walmart U.S., Sam’s Club U.S. and Walmart Canada will require all fresh, frozen and shelf stable tuna suppliers to source exclusively from vessels that have 100% observer monitoring¹ (electronic monitoring or human observer). Acceptable forms of observer coverage include practices recognized or required by a governmental authority with jurisdiction over a fishery, or by the International Sustainable Seafood Foundation where no governmental standards apply. The requirement for observer monitoring does not apply to tuna fished by pole and line or hand line gear types.

Transshipment involves the transfer of fish or fish products from one fishing vessel to another vessel at sea or in port. At-sea transshipment can prevent the collection of accurate data about seafood products, and provide opportunities to hide illegal, unreported, and unregulated fishing activities.² Transshipment in any maritime zone incurs risks, but the risk of undesirable activity is typically greatest on the high seas. While in-port transshipment reduces the risk of certain actors engaging in or concealing undesirable activities, risk can be further mitigated by offloading tuna vessels in port with 100% observer monitoring. In addition to mitigating risk, monitored dockside offloading may provide a range of socio-economic benefits including local employment and reduced costs of goods.

To address the risk of high seas transshipment in our supply chain, by 2027, based on price, availability, quality, customer demand and unique regulatory environments, Walmart U.S., Sam’s Club U.S. and Walmart Canada will require all fresh, frozen and shelf-stable tuna suppliers to source from fisheries using zero high seas transshipment, unless the transshipment activity is covered by 100% observer monitoring (electronic monitoring or human observer). All suppliers are encouraged to report on transshipment rates at sea or in port and minimize the practice of high seas transshipment to the fullest extent possible.

¹Walmart defines observer monitoring as the practice of collecting scientific, technical and relevant compliance information on commercial fishing activities at sea, such as data on catch, fishing effort and bycatch. Observer monitoring may be carried out by human observers or electronic monitoring systems that continuously record data during fishing trips using technology such as data sensors, video cameras, and GPS.
²Source: https://www.iss-foundation.org/glossary/transshipment/

Section V: Responsible Sourcing

Walmart’s commitment includes respecting the dignity of those who grow, catch and produce products for our customers. That is why Walmart suppliers globally—including seafood suppliers—are expected to comply with Walmart’s Standards for Suppliers and applicable Responsible Sourcing program requirements. Walmart’s Standards for Suppliers set out our expectations of suppliers and their facilities regarding the ethical treatment of workers, workplace safety, environmental responsibility, and appropriate business practices. The Standards apply throughout the supply chain, including vessels, hatcheries, feed mills, farms, and final processing facilities. Walmart expects its suppliers to be transparent, to disclose facilities consistent with policy and make all facilities available for audit or inspection at any time, and to commit to continuous improvement. Suppliers are also encouraged to involve themselves in Walmart-led or -supported industry initiatives focused on improving responsible sourcing in seafood supply chains. Read more about Walmart’s Responsible Sourcing program requirements and collaborative initiatives.

¹FAO Guidelines for the Ecolabelling of Fish and Fishery Products from Marine Capture Fisheries. Revision (2009)
FAO Guidelines for the Ecolabelling of Fish and Fishery Products from Inland Capture Fisheries (2011)
FAO Technical guidelines on aquaculture Certification (2011)

We engage with our customers and stakeholders beyond the walls of our stores: you can find us on Facebook, Twitter, YouTube, Instagram, Snapchat, LinkedIn and Medium. This page will give you a better idea on how to engage with us in social media, what you can expect from us, and where to find more information.

Walmart's Twitter Engagement Guidelines

Twitter asks a very basic question of its users: “What’s happening?” And we know the answer to that question – we’re working every day to help people save money so they can live better.

Through our Twitter account we aim to provide you with information on Walmart’s major activities and initiatives - from sustainability to diversity, from healthier foods to charitable giving. We welcome your thoughts on any and all of those topics.

We are happy to help our customers and associates through Twitter and look forward to hearing from you.

Here are a couple of things you should know about our Twitter engagement:

• We are committed to having a dialogue with our followers. We count on you to use @ messages in a way that contributes to the dialogue. Please support any claims with links to information sources whenever possible. We love opinions; we love them even more when you back them up with facts.
• We strive to respond to as many relevant questions and comments as possible, but we reserve the right to use our judgment in selecting the messages we respond to.
• Following a Twitter account or including an account in a Twitter list does not constitute an endorsement; the same applies to re-tweeting messages posted on accounts that Walmart does not own, or marking them as “favorites.”

The posting and presence of content on Twitter and on this site does not necessarily mean that Walmart agrees with the content, ensures its accuracy or otherwise approves of it. Nothing in any Twitter page constitutes a binding representation, agreement or an endorsement on the part of Walmart. Please review Twitter’s terms of use carefully when engaging on the site.

Walmart’s Facebook and Instagram Engagement Guidelines

We’re excited that you’ve joined us on our Facebook or Instagram page, and we know you’ve got plenty to say. At Walmart, our mission is our purpose: we save people money so they can live better.

While you’re with us, we hope you’ll take a moment to read the following guidelines we ask you to follow when contributing to our Facebook or Instagram page:

• Don’t do anything that breaks the law.
• Be polite and courteous, even if you disagree. Excessive name calling, profanity, fighting words, discriminatory epithets, sexual harassment, bullying, gruesome language or the like, will not be tolerated.
• Stay on topic. Keep the conversation relevant to the community and contribute to the dialogue. We reserve the right to remove content that is off-topic, out of context, spam, promotional or links to third party sites.
• Keep it real. All posts should come from a real person and a real Facebook or Instagram profile. Postings from fake or anonymous profiles will be deleted when discovered.
• We are happy to help our customers and associates through Facebook or Instagram, and look forward to hearing from you.
• We reserve the right to remove content posted to Facebook or Instagram that violates these guidelines.

If you are a Walmart associate, please follow these additional guidelines:

• Know the rules. Before engaging on Facebook or Instagram, or on any other social media property, make sure you read and understand Walmart’s Social Media Policy and Walmart Information Policy. In any and all interactions, make sure that you don’t share confidential or private information about the Company’s business operations, products, services, or customers; respect financial disclosure laws; and do not say you speak for the Company without express written authorization from the Company to do so.
• Remember that we have a dedicated team tasked with responding to customer inquiries or criticism. Our official Walmart social team is responsible for engaging customers through our page. To avoid confusion, we ask that you not attempt to respond to customer inquiries or comments directed specifically to the Company or asking for an official Company response on this site.
• Consider using company established channels for job-specific issues. While we encourage associates to join our Facebook and Instagram communities and participate in conversations with our customers and other users, we encourage you to direct your complaints or concerns about your job or working environment to your store management team using the established Open Door Process or WalmartOne.com.

For Walmart managers: If you are a manager, please make sure you are familiar with our Social Media Management Guidelines, available on the Walmart Wire. 

All suppliers and their facilities—including subcontracting and packaging facilities—are expected to uphold Walmart’s Standards for Suppliers. See our Supplier Requirements page to learn more about our standards and expectations for suppliers and our requirements for facility disclosure.

Walmart customers expect products that are safe, affordable and sustainable. Sustainable Chemistry is the design of chemical products and processes that reduce or eliminate the use or generation of hazardous substances, both to humans and the environment. To minimize the negative environmental and social impact, Walmart has developed a policy on sustainable chemistry for its consumables/Health & Wellness business that focuses on transparency, advancing formulation, and begin labeling private brand products in accordance with the U.S. EPA’s Design for the Environment Safer Product Labeling.

Beginning in January 2015, Walmart expects all suppliers will provide full online public ingredient disclosure for formulated consumable items sold at Walmart and Sam’s Club. For private brands, Walmart partnered with the WERCs—a vendor supporting Walmart’s chemical safety and regulatory compliance—to house all proprietary product formulations. Supplier formulations remain confidential from Walmart. Through the WERCS, Walmart private brand suppliers reviewed and approved their in-scope products ingredients in compliance with either U.S. EPA's Design for the Environment Standard for Safer Products or CSPA's Consumer Product Ingredient Communication Initiative. Ingredient information for Walmart private brand products within the scope of the policy will be made available on Walmart.com and Samsclub.com items pages.

The following categories of ingredients are commonly protected as trade secrets. When ingredients in these categories are trade secrets, they should be disclosed as follows: Dyes and colorants: should be listed by a chemical-descriptive name. In some cases, Walmart’s private brand products may list colorants that vary by product. Fragrances: Scent ingredients may be listed as "Fragrance," on the label, but the formulator must indicate where detailed information can be found. View Walmart’s Fragrance palette for private brands.

The Walmart Sustainability Index will measure supplier compliance with the policy. If a formulated consumable product is missing its online ingredient disclosure, please email sustainabilityassessment@wal-mart.com.

For more information on the Sustainable Chemistry Commitment, please visit the Walmart Sustainability Hub.

Sustainable Products at Walmart U.S. and Sam’s Club U.S.

Our customers and members count on Walmart and Sam’s Club to deliver affordable products that are also sustainable for people and for the planet. Through actions that build transparency and trust, we work with suppliers, NGOs, and governments, all along the supply chain to improve the sustainability of the products we sell. We do this while offering quality products at affordable prices with a time-saving shopping experience.

Worldwide, social and environmental losses are escalating. From resource-heavy farming that deplete soil and water resources to the destruction of biologically diverse rainforests, every day the balance of our world’s vulnerable ecosystems becomes more unstable. Our natural systems are telling society we are not doing enough – we’re actually doing irreversible damage to our planet and the natural systems we rely on.

Our Commitment to Regeneration

Walmart U.S. and Sam’s Club U.S. are committed¹ to becoming a regenerative company—one dedicated to placing nature and humanity at the center of our business practices. Our vision is to help transform product and food supply chains to be regenerative. That is why in September 2020, Walmart, Sam’s Club, and the Walmart Foundation made a commitment to protect, manage or restore at least 50 million acres of land and 1 million square miles of ocean by 2030 related to ecosystems that produce food and other consumer products.

Regenerating means restoring, renewing, and replenishing in addition to conserving. It means adopting practices in row crop agriculture that build soil health and protect nature, helping promote improved economic and environmental outcomes while contributing to the prosperity and equity of customers, associates and the people who participate in our product supply chains.

Sustainable Row Crops

Successfully transitioning to a system that is less resource-intensive and built on a foundation of healthy soil and long-term productivity will require the active support of all participants in the agricultural system, including farmers, food processors, distributers, retailers, consumers, government, and those who work with farmers.

Walmart U.S. and Sam’s Club U.S. believe this transition depends on the adoption of best practices for soil, nutrient, pest, water, and land management. Greatly accelerating the adoption of these practices across our supply chains will build a dependable supply chain that can strengthen our ability to continue helping people save money and live better.

Walmart U.S. and Sam’s Club U.S. Priorities

We understand that our aspiration to become a regenerative company means leveraging our position as trusted retailers and brands to accelerate the adoption of best practices in row crop agriculture. We believe we can deliver the greatest impact by:

• Working within the supply chain to help producers adopt best practices,
• Supporting and enabling transparency,
• Building structures to enable Walmart and Sam’s Club and the supply chain to track and report progress,
• Investing in place-based approaches for critical landscapes.²

Through our membership in the Midwest Row Crop Collaborative, we will continue to work with leaders across the agricultural supply chain and NGO community to develop and scale up new approaches to farming that build soil health and long-term productivity, protect water, address climate change, and support farm families.

A wide variety of farming practices can drive improved environmental and economic outcomes in row crop production. Often, these practices are geographically dependent. Accordingly, we will encourage adoption of the following farming practices in our supply chain where appropriate as well as encourage suppliers to support the practices that could prove most impactful locally.

Walmart U.S. and Sam’s Club U.S. Position on Row Crops

Best Management Practices for consideration to adopt:

• Soil and Nutrient Management
  
  • Cover crops – Plants that are planted to cover the soil between crop cycles primarily to manage soil erosion, improve soil health, enhance water availability, smother weeds, control pests and diseases and increase biodiversity. Cover crops may have additional benefits such as increasing soil organic matter, improving crop yields, increasing soil organic carbon, and attracting pollinators.³
  • Conservation tillage – Practices that reduce or eliminate tillage of a field, resulting in reduced erosion and improved soil structure, and leaving at least 30 percent of the soil surface covered by residue to reduce soil loss.^4,5
  • Crop rotation - Planting different crops sequentially on the same plot of land to improve soil health, optimize nutrients in the soil, and combat pest and weed pressure.^6,7
  • 4R nutrient management – Is a strategy for the application of commercial fertilizers, manure, amendments, and organic by-products to agricultural landscapes to provide plant nutrients. A common framework for optimizing nutrient management is known as the “Four Rs”:
    
    • Right amount - the proper rate of application;
    • Right source - applying the proper type;
    • Right placement - using the appropriate method for application;
    • Right timing - applying at the correct time in the lifecycle of the system.⁸
• Pest Management
  
  • Integrated Pest Management (IPM) – A sustainable, science-based, decision-making process that combines biological, cultural, physical, and chemical tools to identify, manage and reduce risk from pests and pest management tools and strategies in a way that minimizes overall economic, health and environmental risks.⁹ IPM relies on pest monitoring and forecasting, use of economic/damage thresholds, integrating chemical and non-chemical strategies and choosing the most effective, least-risk options.
  • Beneficial insect habitat – Developing a diversity of flowering native or naturalized plants, which provide food for beneficial insects (predators and parasitoids), and undisturbed egg-laying and nesting sites for reproduction and overwintering to encourage beneficial insect populations which reduce pest pressure.^10,11 The same habitat features also provide food and nesting resources for pollinators.
• Water Management
  
  • Implement water management plan – Optimizing farming techniques, decisions, and management to limit impacts that the water use and discharge will have on the watershed, community health, and regional ecology by assessing operation needs, identifying needs of other water users in the basin (including nature as a user, e.g., minimum required flows), comparing to total available renewable water,¹² and designing interventions and adjusting water uses to bring water use into the boundaries of the basin.
• Land Management
  
  • Hedgerow plantings – Dense woody vegetation planted in a linear design to protect water quality and provide shelter for wildlife.¹³
  • Riparian corridor – Management practices that create and maintain areas that extend down into the groundwater, up above the canopy, outward across the floodplain, up the near-slopes that drain into the water, laterally into the terrestrial ecosystem and along the watercourse at a variable width.¹⁴
  • Grassed waterways – Grassed waterways are constructed graded channels that are seeded to grass or other suitable vegetation. The vegetation slows surface waterflows and the grassed waterway conveys the water to a stable outlet at a non-erosive velocity.¹⁵
  • Constructed wetlands – Artificial wetlands created to treat agricultural wastewater using natural functions of vegetation, soil, and microbial populations.¹⁶
• Priority Area Protection
  
  • Abstain using recently converted land – Row crops should not be planted on land that was recently cleared of native vegetation (e.g. grasslands or forests) even if sustainable farming practices are followed after a cutoff date. Sector-wide cutoff dates may differ across commodities and regions. In lieu of a sector-wide conversion cutoff date, a cutoff date no later than the date that Walmart U.S. and Sam’s Club U.S. issue this guidance should be used as the cutoff date, after which land should not be converted for row crop production.¹⁷ Sustainable practices that occur on recently or newly converted grasslands, peatlands, wetlands, or forests do not qualify towards Walmart U.S. or Sam’s Club U.S.’s nature aspirations.
  • Agriculture conservation easement – Protect, restore and enhance wetlands, grasslands, forests, or working farms and ranches through voluntary, legal agreements to permanently limit land usage to protect its conservation values.¹⁸
    
    

Supporting Landscape Place-Based Approaches

Walmart U.S. and Sam’s Club U.S. encourages suppliers, aggregators, and commodity companies to engage in place-based approaches (both at the jurisdictional and landscape-level) to leverage positive change beyond individual supply chains and help accelerate sustainable and regenerative commodity production systems at scale.

A placed-based approach to natural resource and community issues refers to land and natural resource planning efforts that bring together diverse individuals, values, uses, experiences and activities tied to a specific geographic location. The essential idea behind place-based programming is that caring about places is important and different than just caring about resources. When successful, a placed-based approach will protect multiple resources within an area, create holistic strategies for improvement, focus on diverse stakeholder engagement, and promote a broad range of positive outcomes by addressing underlying conflicts.¹⁹

These actions vary by jurisdiction and region, but could include:

• Becoming involved in a jurisdictional initiative by participating in steering committees or engaging in multi-stakeholder dialogue.
• Committing to source from jurisdictions and landscapes that are pursuing, or have implemented, regenerative agriculture practices.
• Providing funds and/or technical support to producers, extension centers, projects, and local initiatives working to promote regenerative agriculture.

For more information, please visit the Walmart Sustainability Hub.

What We’re Asking of Our Suppliers

Walmart U.S. and Sam’s Club U.S. understand that cooperation among suppliers is essential to the success of any responsible sourcing initiative. We encourage product suppliers to actively support our sustainable row crop efforts by:

• Implementing sustainable management practices, as applicable, across the management areas of soil & nutrient, pest, water, and land as outlined above.
• Sourcing commodities that meet certification standards that Walmart U.S. and Sam’s Club U.S. accepts as credible and impactful, or where certifications are unavailable, produced using regenerative practices with positive outcomes for nature, people, and the economy.
• Joining Project Gigaton, setting goals to restore agriculture in the Nature Pillar of the portal and reporting progress annually.

¹ Regeneration Speech
² Walmart Sustainability Hub
³ SARE
⁴ SARE
⁵ Purdue
⁶ SARE
⁷ Rodale Institute
⁸ UC Davis
⁹ IPM
¹⁰ NRCS
¹¹ Xerces Society for Invertebrate Conservation
¹² Non-Renewable Water Defined
¹³ NRCS
¹⁴ USDA
¹⁵ NRCS
¹⁶ GWPP
¹⁷ AFi
¹⁸ NRCS
¹⁹ Placed-Based Planning

Global Ethics is responsible for promoting Walmart’s culture of integrity. This includes developing and upholding our policies for ethical behavior for all of our stakeholders everywhere we operate.

But perhaps most importantly, it includes raising awareness of ethics policies and providing channels for stakeholders to bring ethics concerns to our attention. 

Global Ethics:

• Serves as a guide and resource for ethical decision making
• Provides a confidential and anonymous reporting system
• Leads a continuing ethics education and communication system

Learn more at the Walmart Code of Conduct.

This Tax Strategy Statement sets out the management of the UK registered entities in the Walmart Inc. group as listed below (“the Entities”). This tax strategy was published on 17/12/2024 and the Entities regard this publication as complying with their duty under paragraph 19(2) Schedule 19 FA 2016 in their financial years ended, respectively, Dec. 31, 2024, Jan. 31, 2025 and Feb. 28, 2025.

The Entities are as follows:

• WMGS Europe Ltd (Dec. 31, 2024)
• Imagegate Ltd (Dec. 31, 2024)
• Woodson Summit LP (Jan. 31, 2025)
• International Retail Partners LP (Jan. 31, 2025)
• WMT Warwick LP (Jan. 31, 2025)
• WMSA Investments Ltd (Jan. 31, 2025)
• Asda Holdings UK Ltd (Feb. 28, 2025)
• Wal-Mart Stores UK Ltd (Feb. 28, 2025)
• Broadstreet Great Wilson Europe Ltd (Feb. 28, 2025)

The approach of the Entities to risk management and governance arrangements in relation to UK taxation

The Entities Boards or governing bodies (“the Boards”), are ultimately responsible for the respective entity’s tax governance, including the review and evaluation of tax affairs and risks.

Day-to-day tax matters may be delegated to certain affiliated company subject matter experts, who manage a professionally qualified tax team. When appropriate, external advice is sought from professional advisers, particularly for complex or uncertain matters, to support the Board’s decision-making process.

The Entities maintain documented tax process controls, to provide assurance that tax risk is being managed, and to ensure compliance with relevant reporting requirements.

The Entities take a zero-tolerance approach to the facilitation of tax evasion and are committed to upholding the laws relevant to countering tax evasion.

Attitude towards tax planning, so far as it affects UK taxation

All tax planning is driven by a business or commercial purpose. The Entities are committed to acting with integrity and transparency on all tax matters and complying fully with UK tax law, which may involve claiming tax allowances, incentives, or exemptions, to which it is entitled under applicable laws and regulations.

Level of risk in relation to UK taxation that the Group is prepared to accept

The Entities assess risk on a case-by-case. The Entities’ objective is to comply with legal and tax requirements in a manner which ensures the right amount of tax is paid at the right time, underpinned by an open and co-operative relationship with HMRC.

Approach towards the Entities’ dealing with HMRC

The Entities’ approach is to comply fully with UK tax law, with full disclosure, and that any areas of uncertainty are discussed with HMRC on a timely basis. The Entities, or their delegates, have regular communication with the HMRC Customer Compliance Manager and specialist HMRC teams to promote a professional, collaborative working relationship which is based on principles of transparency and trust.

In 2020, Walmart committed to becoming a regenerative company. As part of this commitment, Walmart and the Walmart Foundation aim to help protect, manage, or restore at least 50 million acres of land and one million square miles of ocean by 2030.

According to the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES), pollination is important for maintaining the populations of many plants and is critical in agricultural systems. About 75 percent of the world’s major crops are dependent on pollinators,¹ and they contribute to the subsistence agricultural production that feeds many millions of people.² Therefore, a substantial decline in pollinator (e.g., bees, beetles, birds, butterflies, bats, moths, wasps) populations may threaten food production for both local consumption and global food markets. Research by IPBES confirms that wild pollinators have declined in abundance and diversity in regions including North America because of factors such as land-use change, intensive agricultural management and pesticide use, environmental pollution, invasive alien species, pathogens and climate change.

Also, according to IPBES, pollinator exposure to pesticides can be reduced by minimizing the use of pesticides, incorporating alternative forms of pest control, and adopting a range of specific application practices. Actions to reduce pesticide use include promoting Integrated Pest Management (IPM); a sustainable, science-based, decision-making process that combines biological, cultural, physical, and chemical tools to identify, manage and reduce risk from pests and pest management tools and strategies in a way that minimizes overall economic, health and environmental risks, as defined by the IPM Institute of North America.

As part of our commitment to protect and restore natural resources involved in production of the products we sell, Walmart U.S. is taking these initial steps to promote pollinator health:

1. Walmart U.S. will source 100% of the fresh produce and floral we sell in our in-store Produce department from suppliers that adopt integrated pest management practices, as verified by a third-party, by 2025. We also encourage fresh produce suppliers to report their pesticide application and biodiversity management annually, through Walmart’s annual sustainability surveys.

Third-party certifications that verify IPM adoption or that are protective of pollinator health and include robust IPM criteria include:

• Bee Better Certified
• Bee Friendly Farming – Third-Party Verified
• CanadaGAP Pollinator Health Addendum
• Equitable Food Initiative (with Pest Management Standards v3.0)
• Fair Trade International – Hired Labor
• Fair Trade USA – Year 6 and beyond
• Florverde Sustainable Flowers
• Global G.A.P. Integrated Farm Assurance (Fruit and Vegetable Versions 5.3-GFS and above. Flowers and Ornamental Version 5.2 and above)
• Healthy Grown
• LEAF MARQUE
• MPS ABC
• MPS GAP
• PrimusGFS (with Module 9 – IPM Practices)
• Rainforest Alliance
• SQF Sustainability Integrated Pest Management Addendum
• Sustainable Food Group Sustainability Standard
• Sustainably Grown (SCS Global Services)
• USDA certified organic, as well as international equivalents

Additional third-party certifications may be added to the above list as they are able to demonstrate improvements to their IPM criteria.

As part of this initiative, we will also encourage fresh produce suppliers to phase out use of chlorpyrifos and nitroguanidine neonicotinoids (imidacloprid, thiamethoxam, clothianidin, dinotefuran) where applicable unless mandated otherwise by law, and to avoid replacing them with other products with a level I bee precaution rating.

2. To help improve and expand pollinator habitats, Walmart U.S. will:

a. Encourage fresh produce suppliers to protect, restore, or establish pollinator habitats by 2025 on at least 3% of land they own, operate, and/or invest in (e.g., community gardens, pollinator-friendly solar,³ sustainable landscapes⁴). Suppliers are encouraged to report annual progress through Walmart’s annual sustainability surveys.

b. Encourage live-plant suppliers to label pollinator-friendly plants (plants grown without neonicotinoids, flupyradifurone and sulfoxaflor) for sale in our retail stores.

c. Continue to avoid selling invasive plant species based on recognized regional lists.

d. Help educate customers about pollinator plants for home gardens. In the spring of 2021, more than 1.3 million annual and perennial neonic-free plants for sale in our stores will carry tags to help customers identify plants that attract pollinators. We will explore other initiatives, online and in store, to engage and educate customers.

e. Explore opportunities to incorporate pollinator habitat on Walmart U.S. real estate or in local communities, including:

• Our new Home Office: The “Big Nature” landscape of the new Walmart Home Office campus includes features to support local populations of plant pollinators: for example, we anticipate that over 75% of the plant species will be pollinator-friendly plants (providing the food and habitat pollinators that wildlife like bees, butterflies and birds rely on); and we intend to include pollinator-friendly meadows near waterways (providing undisturbed pollinator foraging habitat as well as water access and the potential for more intentional nesting habitat spaces for insects, small animals and birds).
• Our stores and other facilities: On an opportunistic basis, we intend to establish pollinator habitats at locations where feasible. For example, 21 Walmart stores have onsite pollinator gardens; and our renewable energy team is working with solar developers to plant pollinator habitats where feasible, such as the solar project at our Distribution Center in Laurens, SC.

¹ Klein et al, Importance of Pollinators in Changing Landscapes for World Crops, 2006.
² IPBES, The Assessment Report on Pollinators, Pollination and Food Production of the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES), 2017.
³ UVM Extension, Land under and around solar arrays can be planted with pollinator-friendly vegetation.
⁴ A place where people steward natural capital alongside sustainable production systems at a scale that encompasses multiple levels of governance, a wide range of uses, and essential natural capital, to enhance long-term human well-being in a changing world. Conservation International, Sustainable Landscape Approach Implementation guidebook, 2018, p. 4.