SHEIN

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts in relation to its sustainability strategy.

Ecosystem conversion and restoration
The company discloses some activities to minimise ecosystem conversion by avoiding Ancient and Endangered Forests in packaging, paper, or in man-made cellulosic fabrics.

GHG emissions
The company reduces its scope 1 and 2 greenhouse gas emissions. The company has a time-bound target to reduce its scope 3 emissions.

Solid and air pollution
The company demonstrates some actions to reduce the amount of plastic material used in its packaging.

Indigenous Peoples’ and land rights
The company requires its business relationships to identify and recognise affected Indigenous Peoples and to obtain their free, prior and informed consent regarding whether and how to carry out projects. The company requires 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.

Act ethically
No leading practices were identified in the core social indicators area.

Provide and promote decent work
The company has a publicly available policy statement committing it to respect the health and safety of workers and expects similar commitments from its business relationships. It provides a safe and healthy work environment and has implemented measures to prevent health and safety risks to its staff. The company conducts regular SRS audits, partnering with credible third-party verification agencies and certified internal auditors to ensure compliance with its health and safety standards in its supply chain. Additionally, it reviews supporting documents during the vetting process to ensure suppliers’ adherence to these standards.

Respect human rights
The company commits to respecting human rights through a publicly available policy approved by its highest governance body. It aligns with the UN Universal Declaration of Human Rights and ILO standards, expecting rights protection within its operations and among suppliers. The policy prohibits forced labour, child labour under age 16, and discrimination on various grounds, and supports workers’ rights to association and collective bargaining.

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.

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

Sustainability strategy and accountability
While the company has set some targets, it does not disclose group-wide, time-bound targets on all key sustainability topics for the most material parts of its value chain, nor does it report against all of 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.

Ecosystem conversion and restoration
The company lacks a commitment to ensure zero conversion and does not disclose activities or time-bound targets aimed at achieving conversion-free supply chains. Additionally, it does not disclose a commitment to minimize ecosystem conversion. Furthermore, the company is not committed to restoring ecosystems and does not disclose details or outcomes of ecosystem restoration projects in areas affected by its operations or those of its suppliers.

GHG emissions
While the company has a target to reduce scope 1 and 2 greenhouse gas emissions, it does not report a baseline year. The company has an opportunity to reduce its scope 3 greenhouse gas emissions and report progress against its scope 3 targets. The company has an opportunity to align its targets to 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
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.

Solid and air pollution
The company is not reducing the production of hazardous substances, nor commits to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. The company is not reducing the production of hazardous waste. The company has an opportunity to disclose quantitative evidence regarding plastic use reduction and use of sustainable packaging, and does not report on the amount of plastic waste generated and proportions directed from or to disposal. It also does not report metrics on air pollutants, nor set time-bound targets to reduce them.

Water
The company does not disclose relevant information related to water, in its operations or supply chains.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respect Indigenous Peoples’ rights, nor its processes to identify and recognise the rights of Indigenous Peoples when activities may impact their 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.

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.

Act ethically
While the company commits to high anti-bribery and anti-corruption standards, it lacks clarity on prohibiting these practices universally. It also lacks a process for identifying bribery risks in its operations and does not specify anti-bribery clauses in business contracts. There is no public policy on lobbying, no disclosed political contributions, and no transparency on lobbying expenditures. The company has an opportunity to clarify and enforce its anti-bribery commitments globally and develop a transparent approach to lobbying and political engagements.

Provide and promote decent work
The company lacks public disclosure of detailed health and safety information for workers and does not demonstrate a formal policy commitment to ensuring safe working conditions. While its suppliers are expected to assess wages against living standards, the company provides no evidence of supporting or achieving a living wage in its operations or among suppliers. Additionally, there is no broad commitment to gender equality and empowerment, despite some supportive actions for women. The company has an opportunity to define and publicly commit to comprehensive standards and practices in these areas.

Respect human rights
The company has policy statements against child labour, forced labour, and discrimination, but it does not explicitly commit to respecting collective bargaining rights. It conducts materiality and supplier code of conduct assessments, which are not sufficient for comprehensive human rights risk assessments. No process is described for identifying human rights risks in its operations or through its business relationships. The company has an opportunity to describe its human rights risk assessment processes in detail and to disclose a comprehensive global system that acts on salient human rights issues, which would include identifying, preventing, and mitigating these risks.