Abstract
The triple bottom line is a framework for evaluating organisational performance incorporating environmental, social and economic impacts. This study examined the triple bottom line commitments of multinational corporates operating in the dermatology field with a specific focus on environmental goals. A convenience sample of 10 pharmaceuticals and 6 cosmeceuticals corporates were included in this study. We performed a retrospective secondary data analysis of their published 2023 corporate annual reports and environmental, social and governance (ESG) reports, and reviewed their commitments. Results showed all corporates except 3 pharmaceuticals (81%; 13/16) published a target year to reach carbon net zero or neutrality for GHG scopes 1 and 2 (median year = 2040; range = 2025-2050; 95% confidence interval (CI) = 2035-2045). All corporates except 4 pharmaceuticals (75%; 12/16) published a target year to reach carbon net zero or neutrality for GHG scope 3 (median year = 2043; range 2026-2050; 95% CI = 2038-2047). All net zero or carbon neutrality plans identified have outlined the potential inclusion or actual utilisation of carbon offsetting schemes or carbon removal schemes in achieving their goals. All corporates except one (84.4%; 5/6) cosmeceuticals are part of the EcoBeauty Consortium. This study highlighted variability in their ambitions in environmental goals.
>> Artikel verfügbar unter https://doi.org/10.1093/ced/llaf133 <<
Rebecca Grant, Dennis Niebel, William Hunt, Members of the British Association of Dermatologists Sustainability Subcommittee , Simon Tso, Variability in Triple Bottom Line commitments of Multinational Pharmaceutical and Cosmeceutical Companies: Insights from 2023 Corporate and ESG Reports, Clinical and Experimental Dermatology, 2025;, llaf133, https://doi.org/10.1093/ced/llaf133
