GSK

Sustainability strategy and accountability
GSK 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 reports various group-wide targets on key sustainability topics. Its climate targets include net zero emissions across all operations by 2030 (scope 1 and 2), 100% renewable electricity by 2025 (scope 2), net zero emissions across the full value chain by 2030 (scope 3) and sourcing 100% renewable electricity by 2025. Its water targets include achieving good water stewardship at 100% of its sites by 2025, reducing overall water use in its operations by 20% by 2030, becoming water neutral in its own operations and at key suppliers in water-stressed regions by 2030, and achieving zero impact active pharmaceutical ingredient levels for all sites and key suppliers by 2030. The company’s materials and circular economy targets include zero operational waste, including eliminating single-use plastics, by 2030, 25% environmental impact reduction for its products and packaging by 2030 and 10% waste reduction from its supply chain by 2030. Its biodiversity target is to be nature net positive by 2030. Finally, its sustainable sourcing targets include having 100% of agricultural, forestry and marine-derived materials sustainably sourced and deforestation free by 2030. The company reports consistently on progress against all its targets.

Stakeholder engagement
GSK discloses an overview of the issues raised during its stakeholder engagement activities. It also discloses how often and through which channels it engages with various stakeholder groups. The company discloses how its stakeholder engagement activities impact its sustainability strategy.

Lobbying
GSK discloses a list of trade associations of which it is a member wherever it operates.

Ecosystem conversion and restoration
GSK demonstrates its commitment to ensuring zero conversion by setting targets to have a positive impact on biodiversity at all sites by 2030 as well as 100% of agricultural, forestry and marine-derived materials be sustainably sourced and deforestation free by 2030. The company further reports that in 2021, it developed sustainable sourcing plans for the 17 highest-risk materials in its supply chain, including paper, palm oil and soy.

Water
GSK demonstrates it is reducing water withdrawal in its own operations. Its water targets include achieving good water stewardship at 100% of its sites by 2025, reducing overall water use in its operations by 20% by 2030, becoming water neutral in its own operations and at key suppliers in water-stressed regions by 2030 and achieving zero impact active pharmaceutical ingredient levels for all sites and key suppliers by 2030. It reports progress against these targets. The company also reports how much water is withdrawn for its own operations in water-stressed areas and engages with suppliers to reduce water withdrawal. The company reports how it depends on water withdrawal from water-stressed areas in its supply chain, and it has set a target with its suppliers to reduce withdrawal.

GHG emissions
GSK discloses a target to have net zero emissions across all operations by 2030 (scope 1 and 2) and 100% renewable electricity by 2025 (scope 2). It reports progress against these targets. The company also has a time-bound target to have net zero emissions across its full value chain by 2030 (scope 3) and reports progress against the target. The company’s scope 1, 2 and 3 emissions reduction targets are aligned with a 1.5-degree trajectory.

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

Sustainability strategy and accountability
Although the company discloses its long-term incentive measures with environmental, social and governance (ESG) metrics, it is unclear whether these metrics cover nature and social issues. The company does not disclose whether its highest governance body has expertise regarding nature-related topics.

Lobbying
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 reports that it is currently developing standardised guidance on measuring nature-positive with the Science Based Targets for Nature (SBTN) initiative. Further, it reports that it is partnering with the UN Environment Programme World Conservation Monitoring Centre to test the SBTN methodology and map the impact the company has on nature across its value chain. However, these initiatives are still in progress. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. Nor does it disclose any assessment of its dependencies on nature within its own operations, or any assessment of dependencies on nature of its upstream business relationships.

Key areas and species
The company does not disclose the locations that are in or adjacent to areas important for biodiversity within its own operations, nor the locations of its suppliers that are in or adjacent to areas important for biodiversity. The company does not disclose species populations existing in or adjacent to its own locations or the locations of its suppliers. Moreover, the company does not disclose the status according to national and international conservation lists of species identified in its own locations.

Ecosystem conversion and restoration
The company is not committed to restoring ecosystems. It does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

Resource exploitation and circularity
The company does not disclose its inputs, including its material footprint. The company does not report quantitatively on its group-wide circularity performance. The company does not disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices, nor does it have a target to improve soil health in its production or sourcing practices.

Water
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 or disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. Nor does it 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
The company is not reducing the production of hazardous substances. It does not commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. Neither is it reducing the production of hazardous waste or plastic use and waste in its own operations. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. It does report on emissions of ozone-depleting substances. However, it has an opportunity to report on air quality parameters of emissions of all the relevant harmful air pollutants. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

Invasive species
No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its own operations. No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its value chain.

Safe, clean, healthy and sustainable environment
The company is not committed to respecting local communities’ right to a safe, clean, healthy and sustainable environment. The company does not track its actual or potential negative impacts on the health of local communities. Nor is the company committed 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 respect Indigenous Peoples’ rights. The company does not disclose its processes for identifying and recognising the rights of Indigenous Peoples when activities in its own operations may impact their rights, nor does it describe how it obtains Indigenous Peoples’ free, prior and informed consent. The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights, as set out in the relevant part(s) of the VGGTs or the IFC Performance Standards. The company does not require its business relationships to have a process to identify legitimate tenure rightsholders, paying particular attention to vulnerable or marginalised tenure rightsholders, and to negotiate with them to provide adequate compensation.

The company states that it identifies human rights risks through risk assessments. However, it has an opportunity to describe the process for identifying these risks and impacts in specific locations or activities covering its own operations. The company conducts human rights due diligence. However, it has an opportunity to describe its process in detail and disclose what it considers to be its most salient risks. The company describes its global system to take action to prevent, mitigate or remediate human rights issues in its supply chain. It has an opportunity to describe its process for assessing its human rights risks in greater detail and disclose what it considers to be its most salient human rights issues. The company provides a case study describing how it has acted on a salient human rights risk issue. 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. There is no evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities.

The company has a publicly available policy statement committing it to respect the health and safety of its own workers and expecting its suppliers to do the same. There is no evidence that the company discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. There is no evidence that the company describes how it determines a living wage for the regions where it operates. While the company states that it expects its suppliers to pay wages that are sufficient for workers and their families to fulfil their basic needs, it has an opportunity to disclose how it works to support the payment of a living wage by its suppliers. There is no evidence that the company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. Nor is there evidence that the company describes how it works to support the practices of its suppliers in relation to freedom of association and collective bargaining.

The company discloses a global tax strategy. It takes steps to identify and address bribery and corruption, and it includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. In a public policy statement, the company discloses its approach to lobbying and political engagement. The company specifies that it does not make political contributions.