Next

Stakeholder engagement
The company discloses how often and through which channels it engages with various stakeholder groups.

Resource exploitation and circularity
The company discloses some of its material consumption (tonnes) and the proportion of which was certified.

Water
The company works with its business relationships to improve their practices regarding access to water and sanitation. Next is a member of ZDHC (Zero Discharge of Hazardous Chemicals) and this provides opportunities for the company to work with its wet processors to prevent wastewater contamination. By December 2021, over 380 of Next’s wet processors were signed up to the ZDHC Gateway, the platform used by ZDHC to share key information. Through this programme, suppliers are provided with information and training to ensure wastewater is treated before being discharged to remove any chemicals from the water.

Solid and air pollution
Next demonstrates evidence of minimising plastic use and waste. The company reports on the proportion of reused or recycled products, or proportion of virgin polymer use, or proportion of single-use plastics. To support its efforts to reduce the amount of plastic packaging it uses, Next became a member on the UK Plastics Pact. Furthermore, the company is a signatory to The Microfibre 2030 Commitment to support co-ordinated action to deliver zero impact of fibre fragmentation on the natural environment

GHG emissions
The company’s Scope 1, 2 and 3 carbon reduction targets have been set to be in alignment with the Science Based Target Initiative (SBTi) footprint approach and methodology. The company’s Scope 1 and 2 target is consistent with efforts to limit the global average temperature increase to 1.5°C above pre-industrial levels and in line with the SBTi pathway. Next received SBTi approval for its targets in July 2021.

Safe, healthy, clean environment
The company demonstrates that its human rights risks and impacts identification process includes a focus on the health of local communities. Based on salient risk analysis of its operations and activities, Next has identified communities whose environment is impacted by the sourcing and manufacture of its products (such as by water pollution from Next’s suppliers’ factories) as one of the stakeholder group that has the greatest potential to be impacted or harmed and where Next’s attention should be primarily focused.

Sustainability strategy and accountability
The company does not disclose its process for identifying and prioritising its most relevant sustainability topics and impacts. While the company discloses some sustainability targets, there is no evidence that the company has group wide targets on key sustainability topics for the most material parts of its value chain based on the SBTN Sectoral Materiality Tool in the public domain. 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 an overview of the issues raised during its stakeholder engagement 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
Next 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
Next 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
Whilst Next does not have a commitment to ensure zero conversion, it does disclose some activities to achieve conversion-free supply chains. It has also established several policies related to the sourcing of its raw materials in order to minimize its impact on deforestation. Next sets a target to work with its supply chain to deliver 100% of timber from responsible or certified Responsible Sources by 2025. It has also committed to only sourcing leather from finished leather tanneries that have a Leather Working Group (LWG) environmental audit. Similarly, by the end of 2022, its suppliers will only source from finished leather tanneries with an LWG medal rating as detailed in our Leather Policy. However, the company does not source leather from cattle raised in the Brazilian Amazon Biome.
Next has an opportunity to disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

Resource exploitation and circularity
Next does not report quantitatively on its group-wide circularity performance. The company could disclose efforts to improve soil health.

Water
No quantitative evidence was found of reductions in water withdrawal across Next’s own operations. The company could disclose a time-bound target to reduce water withdrawal across its own operations and how much water is withdrawn for its own operations in water-stressed areas. Furthermore, Next does not engage with suppliers to reduce water withdrawal.
As a member of ZDHC, Next requires its wet processors to purchase chemicals that are compliant with ZDHC’s MRSL, test their wastewater against ZDHC’s Wastewater Guidelines and requirements and publicly report on their Wastewater results. To build on this, the company has an opportunity to disclose its targets to reduce water pollution, and to regularly report its progress against this.
Next does not disclose a commitment to respect the right to water. The company has an opportunity to 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
Next is not reducing the production of hazardous substances and hazardous waste. It also does not commit to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. Furthermore, the company is not reducing plastic use and waste in its own operations. it could report on the amount of plastic waste generated and proportions directed from or to disposal. Similarly, it could report on air quality parameters of emissions of harmful air pollutants. Next has an opportunity to report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
Next has a target to reduce Scope 1 and 2 absolute carbon emissions by 55% by 2030 against a 2016/17 baseline, and to reduce Scope 3 carbon emissions by 40% by 2030 against a 2019/20 baseline per £1m sales. However, the company does not show progress against these targets; there is no evidence that the company is reducing its scope 1, 2 and 3 emissions.

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

Safe, healthy, clean environment
Next is not committed to respecting local communities’ right to a safe, clean, healthy and sustainable environment. It does not track its actual or potential negative impacts on the health of local communities. Furthermore, the company is not 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
Next does not show if it is committed to respecting Indigenous Peoples’ rights or Land rights of local communities.

Next describes the process for identifying its human rights risks and impacts in specific locations or activities covering its own operations and in its business relationships. Similarly, the company describes its process(es) for assessing its human rights risks and discloses what it considers to be its salient human rights issues. It has a global system to take action to prevent, mitigate or remediate salient human rights issues, and describes how its global system applies to its supply chain. Furthermore, Next discloses categories of stakeholders whose human rights have been or may be affected by its activities and engages with stakeholders in this regard.

Next has a publicly available policy statement which shows it is committed to respecting the health and safety of workers. Moreover, 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. However, there is no evidence that it discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. Next could describe 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. Furthermore, the company has an opportunity to disclose the coverage of collective bargaining agreements. It could describe how it works to support the practices of its suppliers in relation to freedom of association and collective bargaining.

Next discloses a global tax strategy. However, the company has an opportunity to disclose a policy on bribery and corruption and its processes for identifying and addressing bribery and corruption. It also does not disclose its approach to lobbying and political engagement in a public policy document.