Procter & Gamble

Lobbying
The company discloses a list of trade associations of which it is a member of.

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts, reports progress against all the targets it has set, and provides evidence that its highest governance body has expertise on sustainability related issues.

Ecosystem conversion and restoration
The company requires its suppliers to commit to no conversion of a natural forest ecosystem to another land use, including plantations.

GHG emissions
The company reduces 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 these scope 1 and 2 targets.

Resource exploitation and circularity performance
The company discloses that the total weight of plastic packaging materials and the proportion of recycled content within plastic packaging. However, the disclosure of its inputs is limited to its packaging materials, providing the company with an opportunity to improve disclosure in this area.

Solid and air pollution
The company discloses quantitative data with regards to plastic use reduction and use of sustainable packaging. It discloses a target to reduce the use of virgin plastic, and reports against it. The company reports on the proportion of recycled plastic resin in its packaging. The company reports regularly on air quality parameters of emissions of harmful air pollutants.

Water
The company demonstrates it is reducing water withdrawal in its own operations. The company discloses the proportion of water withdrawn from water-stressed areas. The company regularly reports on water pollution metrics. The company has a commitment to respect the right to water.

Indigenous Peoples’ and land rights
The company states that it respects the rights of Indigenous Peoples, and require suppliers to support their right to give or withhold their free, prior, and informed consent (FPIC) for their lands.

Act ethically
The company maintains a publicly available policy that prohibits bribery and includes anti-bribery clauses in contracts with business partners, mandating adherence to these principles to maintain business relations. It allows for termination of contracts if deviations occur. Additionally, the company provides a helpline accessible via phone and postal mail for reporting complaints or violations, ensuring that reports can be made anonymously or with identification, without fear of reprisal. This supports a transparent approach to ethics and compliance, enabling stakeholders to safely raise concerns.

Provide and promote decent work
The company publicly commits to respecting worker health and safety, evident in their Human Rights Policy Statement 2022. It has maintained this stance since becoming a signatory of the Women’s Empowerment Principles on 15 March 2017. Additionally, the company’s website discloses that 42.85% of its board of directors are female, with 6 out of 14 board members being women.

Respect human rights
The company has a publicly available human rights policy, endorsed by its highest governance body, committing to respect human rights throughout its operations. This commitment extends across their entire value chain, including employees, consumers, communities, and business partners.

Lobbying
The company has an opportunity to disclose a clear and detailed framework for assessing alignment of its trade associations with its sustainability targets, as well as potential misalignments between the lobbying activities of its trade associations and its sustainability targets.

Stakeholder engagement
While the company discloses an overview of its stakeholder engagement plan, it has an opportunity to disclose more comprehensive details including an overview of the issues raised or its process for engaging with stakeholder groups, including frequency and channels.

Sustainability strategy and accountability
The company does not disclose its process for identifying and prioritising its most relevant sustainability topics and impacts.

Ecosystem conversion and restoration
The company discloses its goal to achieve 100% FSC-certified wood fiber by 2030. Further, it reports the progress of achieving 75% FSC-certified pulp. Also, the company discloses that 73% of palm oil is certified by RSPO segregated. However, no evidence found that the company has time-bound targets to achieve zero conversion across its palm oil supply chain. While it mentions projects to protect the ecosystem in partnership with WWF Malaysia, it does not disclose details and outcomes of such projects.

GHG emissions
The company’s scope 1 and 2 emissions targets have an opportunity to be aligned with a 1.5-degree trajectory.
The company has an opportunity to reduce its scope 3 greenhouse gas emissions.
The company has an opportunity to disclose a time-bound target to reduce its scope 3 greenhouse gas emissions.
The company has an opportunity to report progress against these scope 3 targets.
The company’s scope 3 emissions targets have an opportunity to be aligned with a 1.5-degree trajectory.

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.

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

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.

Resource exploitation and circularity performance
The company does not report quantitatively on its group-wide circularity performance. The company has an opportunity to disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company has an opportunity to disclose a target to improve soil health in its production or sourcing practices and report progress against it.

Solid and air pollution
The company is not reducing the production of hazardous substances and does not commit to avoiding the development or marketing of new chemicals or products with SVHC (substance of very high concern) properties. Additionally, it is not reducing the production of hazardous waste. Furthermore, the company does not report on the amount of plastic waste generated or the proportions directed to or diverted from disposal. Moreover, the company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

Water
While the company has a target to reduce water withdrawal, the target is efficiency based and does not necessarily result in an absolute reduction of water withdrawal. The company conducts questionnaires with suppliers, but does not clearly disclose ways it supports suppliers reduce water use. The company does not report a decrease in water pollution, nor its processes for managing and monitoring discharge water quality. The company does not report targets to reduce water pollution. 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.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rightsas set out in the relevant part(s) of the VGGT’s or the IFC Performance Standards. The company does not require its business relationships to have a process to identify legitimate tenure rights holders paying particular attention to vulnerable or marginalised tenure rights holders, and to negotiate with them to provide adequate compensation.

Safe, clean, healthy and sustainable environment
The company has an opportunity to commit to respecting local communities’ right to a safe, clean, healthy and sustainable environment, and to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders. Moreover, it should track its actual or potential negative impacts on the health of local communities and make a commitment to respecting the rights to a safe, clean, healthy and sustainable environment concerning communities.

Act ethically
Evidence is lacking on the company’s process to identify bribery and corruption risks within its operations. Although it has a policy on political engagement, comprehensive details about its lobbying approach and global expenditures are absent. Furthermore, there is no policy requiring third-party lobbyists to adhere to its standards. The company has an opportunity to detail its processes for identifying bribery and corruption risks and to enhance transparency in its global lobbying activities.

Provide and promote decent work
While the company asserts health and safety compliance expectations for its business partners, it does not provide details on monitoring their health and safety performance. It also states compliance with wage laws but does not ensure these wages offer a decent living standard. Furthermore, although it pledges significant spending with diverse-owned and women-led businesses, it lacks specific targets for gender equality and women’s empowerment. The company has an opportunity to establish and disclose methods for monitoring health and safety in business relationships, to define and support living wage standards, and to set explicit, measurable goals for gender equality.

Respect human rights
The company publicly aligns with the ILO’s fundamental rights at work, yet its commitment to freedom of association remains conditional on local laws, which might not uniformly uphold these rights. It supports the U.N. Guiding Principles but lacks a formal commitment to collective bargaining rights. Despite expecting business partners to adhere to fundamental human rights, the company does not clearly define these expectations for freedom of association globally. It assesses human rights impacts in operations and supply chains but does not adequately disclose the processes or results of these assessments. The company has an opportunity to enhance transparency about its human rights due diligence processes and to establish a more definitive global system for managing human rights issues.