Bausch Health 

No leading practices were identified for the company in the governance and strategy area

Solid and air pollution
The company reports some activities to reduce plastic use and waste in its own operations.

No leading practices were identified for the company in the social inclusion and community impact area

Sustainability strategy and accountability
Bausch Health does not disclose its process for identifying and prioritising its most relevant sustainability topics and impacts, nor group-wide targets on key sustainability topics for the most material parts of its value chain. Nevertheless, it reports consistently against all its targets. No evidence was found that the company links performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature, including biodiversity, and social issues. Finally, it does not disclose whether its highest governance body has expertise regarding nature-related topics.

Stakeholder engagement
The company does not disclose how it engages with stakeholders, nor the issues it raises during such activities.

Lobbying
The company does not report on its lobbying and advocacy practices on nature-related issues, nor whether these activities align with its sustainability strategy.

Impact and dependencies assessment
The company has not holistically assessed its impacts or how it depends on nature, including biodiversity. It has an opportunity to start such an assessment across its value chains, focused on quantification of its impacts or dependencies.

Key areas and species
The company does not disclose key species or areas important for biodiversity affected by its operations or suppliers. It has an opportunity to increase its transparency.

Ecosystem conversion and restoration
No evidence was found regarding the company’s efforts to avoid ecosystem conversion, including deforestation, or promote restoration. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets.

Resource exploitation and circularity
No evidence was found regarding the company’s efforts to work towards a circular economy or which organisms it exploits. The company has an opportunity to develop a strategy and publicly report on specific, time-bound targets. The company does not disclose efforts to improve soil health.

Water
The company demonstrates it is reducing water withdrawal in its own operations, however it does not disclose a time-bound target to reduce water withdrawal across its own operations. The company does not report how much water is withdrawn for its own operations in water-stressed areas and does not engage with suppliers to reduce water withdrawal. The company does not disclose relevant information related to water pollution, in its operations or supply chains. Bausch Health does not disclose a commitment to respect the right to water nor processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations.

Solid and air pollution
The company does not disclose relevant information related to pollution in its operations or supply chains.

GHG emissions
The company does not disclose any greenhouse gas emissions, nor has it set a time-bound reduction target. The company must immediately set a reduction target aligned with the Paris Agreement’s 1.5-degree trajectory.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

Safe, healthy, clean environment
The company does not disclose a commitment to respecting local communities’ right to a safe, clean, healthy and sustainable environment or to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respecting Indigenous Peoples’ rights or land rights of local communities.

The company has an opportunity to describe a comprehensive process for identifying its human rights risks and impacts across all its activities, especially through its business relationships. The company has an opportunity to describe a process for assessing the human rights risks it has identified and to disclose what it considers to be its salient human rights issues. A description of this process would include how relevant factors are considered, such as geographical, economic and social factors. No evidence was found that the company has a global system to act on its salient human rights issues. While the company discloses the categories of stakeholders it engages with generally on sustainability issues, it is not clear if these stakeholders are those whose human rights have been or may be affected by its activities. No evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities was found.

There is no evidence that the company has a publicly available policy statement committing it to respect the health and safety of workers. The company has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. The company has an opportunity to describe how it determines a living wage for the regions where it operates. The company has an opportunity to disclose the coverage of collective bargaining agreements. The company has an opportunity to describe how it works to support the practices of its suppliers in relation to freedom of association and collective bargaining.

No evidence that the company has a publicly available global tax strategy was found. No evidence that the company describes the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations was found. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. While Bausch Health has a publicly available document on its political contributions, no evidence that the company has a publicly available policy statement or policy setting out its lobbying approach was found. The company specifies that it does not make political contributions.