ESA derives its structure from the Sugar Act of 1967. The Act establishes ESA as a private non-profit making association (body corporate capable of suing and being sued) and is thus neither a parastatal nor a public company. ESA’s mandate is to promote the efficient production as well as the optimal marketing of the country’s sugar. In terms of the sugar industry arrangement, both the sugar and molasses produced by the industry are owned by ESA. All proceeds from sales are shared by growers and millers on the basis of an agreed formula.