Carter’s

No leading practices were identified in the governance and strategy area.

No leading practices were identified in the ecosystems and biodiversity area.

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

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy. The company does not disclose group-wide targets on key sustainability topics for the most material parts of its value chain. The company 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. The company 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
While the company discloses some trade associations of which it is a member, this is not a complete list covering all geographies. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report potential misalignment between the lobbying activities of its trade associations and nature-positive policies.

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. The company 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. The company does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution. The company does not disclose its processes for managing and monitoring discharge water quality. The company does not regularly report on water pollution. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. The company does not disclose its 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
No evidence that the company reduces the production of hazardous substances was found. The company does not disclose a commitment to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. The company is reducing the production of hazardous waste. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company does not report on air quality parameters of emissions of harmful air pollutants. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
The company is reducing its scope 1 and 2 greenhouse gas emissions. The company has a time-bound target to reduce its scope 1 and 2 emissions. The company reports progress against its scope 1 and 2 emissions target. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. The company is reducing its scope 3 emissions. The company does not disclose a time-bound target to reduce its scope 3 emissions. The company does not report progress against its scope 3 emissions target. No evidence that the company’s scope 3 emissions target is aligned with a 1.5-degree trajectory was found.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive 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.

While the company discloses that it conducts due diligence in general, it has an opportunity to specify that it conducts human rights due diligence that includes a process for identifying human rights risks and impacts 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. No evidence that the company discloses the categories of stakeholders whose human rights have been or may be affected by its activities was found. 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.

The company has a publicly available policy statement which shows it is committed to respecting the health and safety of workers. The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their 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.

The company discloses a tax strategy, but it is not applicable to all its operations. 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. The company outlines its approach to lobbying and political engagement but does not formalise this approach in a public policy document. The company specifies that it does not make political contributions.