Author: sHq_LoGiNz

The rules of sustainability reporting in Europe may be shifting, but the business case for transparency remains as strong as ever. In early 2025, the European Commission introduced the EU Omnibus proposal – a sweeping set of revisions that could delay and narrow the scope of the Corporate Sustainability Reporting Directive (CSRD), along with other key sustainability and corporate reporting initiatives. 

For many companies, especially those with cross-border operations, these proposed changes raise a new set of questions: Should you pause your reporting efforts or stay the course? How do you weigh evolving regulatory timelines against long-term environmental, social, and governance (ESG) strategy?

In this post, we’ll explore the potential impacts of the Omnibus proposal, what it means for CSRD reporting, and how companies can move forward with confidence, even amid uncertainty.

The EU Omnibus Proposal Explained: What’s Changing for CSRD Reporting?

In February 2025, the European Commission introduced the Omnibus Simplification Package. This proposal includes significant amendments to the Corporate Sustainability Reporting Directive (CSRD), affecting reporting timelines and the scope of companies required to comply.

Timeline and scope modifications

The proposal recommends a two-year postponement for companies in the second and third waves of CSRD implementation. Companies originally scheduled to report in 2026 and 2027 would now have until 2028 and 2029, respectively.

The scope would also narrow. Previously, companies meeting or exceeding two of the following three thresholds were in scope: 250 employees, €50 million in net turnover, or €25 million on the balance sheet. Under the revised proposal, only companies with more than 1,000 employees that also meet or exceed either the turnover or balance sheet thresholds would be required to report—potentially exempting around 80% of previously covered entities.

Current status and approval process

The proposal is currently under review by the European Parliament and the Council of the European Union, with potential amendments expected before final approval.

Until then, existing CSRD obligations remain in effect. Companies, including U.S.-based firms with European subsidiaries, should continue tracking developments closely and maintain readiness in jurisdictions where national transpositions are already underway.

Strategic Implications: To Report or Not to Report?

With CSRD’s future scope and timing still under review, many organizations are asking whether to continue investing in reporting or slow down. While the Omnibus proposal may reduce immediate obligations, it introduces new strategic considerations.

Halting efforts might reduce near-term costs, but it also risks losing ground on ESG credibility, investor readiness, and risk management. For U.S. companies with a European presence, the ability to communicate sustainability performance is quickly becoming a business imperative—regardless of regulation.

In this environment, understanding your company’s risk profile and forward posture is critical.

Risk assessment for different company profiles

• Large companies – those with over 1,000 employees and significant EU operations – are unlikely to fall outside CSRD’s scope, even under the revised criteria.
• Medium-sized enterprises may be exempt, but could still face supply chain and customer pressure to provide ESG data.
• International companies must navigate a growing patchwork of global reporting requirements, from the EU to California to Australia and beyond.
• U.S. parent companies with EU subsidiaries should anticipate divergence between U.S. and EU requirements, and proactively align internal systems.
• Suppliers to in-scope organizations may be required to provide sustainability data, regardless of their own legal standing.

The cost-benefit analysis of voluntary reporting

Even without a mandate, ESG reporting delivers tangible business value. Upfront investment in systems and data can yield long-term benefits in transparency, risk mitigation, and trust.

Companies that stay the course may gain an edge through market differentiation, especially in ESG-sensitive sectors like finance, manufacturing, and consumer goods. Investor expectations continue to rise, with or without regulation.

Early alignment with CSRD and the broad reaching European Sustainability Reporting Standards (ESRS) can also ease future compliance as reporting standards continue to evolve globally. A proactive approach today can reduce costs and complexity tomorrow.

Voluntary Reporting Framework: A Viable Alternative?

A central feature of the Omnibus proposal is the introduction of a voluntary sustainability reporting framework for companies no longer in scope. For resource-constrained organizations, this might seem like a welcome reprieve. But a lighter-touch approach can come at the expense of rigor, consistency, and stakeholder confidence.

Voluntary frameworks do not eliminate the need for ESG disclosure; they simply shift the responsibility for defining scope, depth, and format back to the company. For U.S. firms navigating multiple standards, this adds both flexibility and complexity.

Understanding the VSME framework limitations

The proposed Voluntary Small and Medium-sized Enterprises (VSME) framework offers simplified, checklist-style reporting. But this structure limits depth, especially around social and governance topics, making it harder to understand material risks related to labor, supply chains, and oversight.

Data comparability and consistency may also suffer, challenging investors and partners seeking reliable benchmarks. And because the VSME framework may not align well with emerging U.S. or global standards, companies that adopt it could face future rework.

Bridging the gap between voluntary and mandatory reporting

Still, voluntary reporting can be a useful steppingstone, if approached strategically. Companies can build scalable systems by focusing on core ESG metrics, maintaining high data quality, and aligning with common ESG framework principles where possible.

Double materiality assessments – examining both financial impact and societal outcomes – can future-proof reporting practices and prepare companies for evolving regulations. Ultimately, the most resilient businesses won’t view voluntary reporting as an opt-out, but as a chance to opt-in on their own terms.

Beyond Compliance: The Business Case for Sustainability Reporting

Sustainability reporting helps companies identify and manage risk, strengthen operational oversight, and build transparency into how they do business.

For U.S. organizations operating globally, ESG disclosure also serves as a bridge connecting different jurisdictions and stakeholder expectations through a common language of performance and accountability.

Perhaps most importantly, it allows companies to lead with transparency in a time when visibility is critical to trust.

Tangible business benefits

Reporting can help expose potential risks and blind spots, while also identifying opportunities to cut waste, reduce inefficiencies and lower operational costs.

It can also improve access to capital, as investors reward clear, consistent ESG disclosures. During periods of market disruption or regulatory change, robust reporting strengthens reputation and stakeholder confidence.

For U.S. companies with European operations or clients, it opens doors, simplifying partnerships and reinforcing alignment with global value chains.

Meeting evolving market expectations

ESG expectations are growing from every angle:

• Investors want comparable, useful decision-making data.
• Customers seek responsible and transparent partners.
• Top talent (especially younger professionals) are drawn to purpose-driven employers.

Sustainability reporting also enhances supply chain resilience by offering visibility into ESG risks and dependencies. As U.S. climate disclosure regulations develop, reporting will become less of a differentiator and more of a baseline.

Practical Preparation: Building Adaptable Reporting Systems

As ESG disclosure requirements evolve, companies have an opportunity to invest in systems that are not just compliant but resilient. Rather than reacting to each regulatory shift, customer survey, or investor inquiry, organizations can create a foundation that supports flexibility, comparability, and continuous improvement.

This is especially critical for U.S. companies operating across multiple jurisdictions. Aligning with the CSRD, and frameworks such as the Task Force on Climate-related Financial Disclosures (TCFD) and the International Sustainability Standards Board (ISSB), requires systems that are nimble and consistent. The strongest reporting programs aren’t designed for one rule; they’re built to grow and adapt with the business.

Efficient data collection and management

Laying the groundwork for agile reporting starts with how your data is gathered, organized, and maintained. A strong data infrastructure is the backbone of any sustainability reporting program, especially one expected to flex with evolving standards and stakeholder expectations.

• Centralize sustainability data infrastructure to ensure consistency across business units and regions.
• Automate data collection where possible to reduce manual input and minimize errors.
• Maintain audit-ready documentation to streamline internal reviews and external assurance.
• Design scalable systems that can accommodate new KPIs, shifting materiality thresholds, or additional disclosure requirements.

Future-proofing your sustainability strategy

A future-ready ESG program aligns with evolving expectations while staying grounded in what matters most to your business and stakeholders.

• Focus on ESG topics that reflect your core risks and opportunities.
• Build internal capacity through training, governance, and clearly defined roles.
• Leverage technology to reduce reporting burdens and improve accuracy.
• Monitor new global regulatory developments so you can stay ready, not reactive.

Making Informed Decisions in an Evolving Regulatory World

The proposed changes to CSRD may delay timelines and reduce obligations, but they do not diminish the strategic value of ESG reporting. Transparent reporting continues to support informed decision-making and builds lasting credibility – regardless of whether it’s required or voluntary.

As companies assess their next steps, it’s critical to apply a double materiality lens—considering not only how sustainability issues impact the business financially, but also how the business impacts people and the environment. This dual perspective is foundational to the CSRD and increasingly reflected in global stakeholder expectations.

For global companies, this is an opportunity to reassess and reaffirm long-term priorities.

Antea Group can help you navigate what’s next. Explore our sustainability reporting services.

By Kim Borges

“This was not the plan. But it’s way better than I ever thought.”

Melanie Brown said this to herself before she began saying it to her students.

Eight years ago, Brown bumped into a nonprofit board member she’d worked with in a prior role. He mentioned a newly established high school entrepreneurship program and encouraged her to apply to lead it.

Her response? “No, thank you.”

When Brown bumped into him again just weeks later after not seeing him for years, she reconsidered.

“Our families were out to dinner at the same restaurant, and I felt like it was a sign,” she said. “I didn’t know what it was all about, but I decided I would lean into it and apply. As a visual learner, I needed to go and observe a class where the program originated.”

It took Brown 90 minutes to see what it was all about. Her response this time?

“Oh my gosh, I am in love with this program.”

From the beginning, this was something we believed would really benefit students.
Bart Rose, Commercial Banking relationship manager and Central Illinois market executive with Regions Bank

The realization launched Brown’s venture as the facilitator of Central Illinois CEO, serving juniors and seniors across three counties. Bart Rose, Commercial Banking relationship manager and Central Illinois market executive with Regions Bank, is a co-founding board member of the organization’s Central Illinois chapter based in Decatur. Regions has been a sponsor since day one.

“From the beginning, this was something we believed would really benefit students,” said Rose. “If we could have them talk with local business owners, we thought maybe we could get kids to come back after college.”

But before that, Brown helps each cohort of juniors and seniors uncover entrepreneurship’s ins and outs by:

• Visiting 35 business owners at their companies.
• Gaining insights from 20-plus speaker panels.
• Participating in monthly Mentor Days.

It all happens before the first bell rings. Students set up the room, host their presenters, put everything back and head to school by 9:00 a.m.

Impressive – and we haven’t even gotten to the “wow” yet.

“Our students are evaluated every day,” said Brown. “We have them do a self-assessment at the end of each week, asking, ‘Did you show up and dress professionally? Did you engage with our speakers? Did you produce the ‘wow,’ as we call it?’”

The students do more than talk with business owners during the school year. They become them – three times.

Their initial venture begins with students securing funding for start-up costs to help launch their group business.

“They have four weeks to figure it all out,” said Brown. “I give them the project and step back. They ask me questions. My go-to is, ‘What do you think?’ We kind of want it to be messy. I want them to learn it’s OK to get it wrong.”

Once the initial venture is completed, the class works together on another business concept developing a product, service or event idea and creating their business plan.

“We have them pitch it to our CEO board,” said Brown. “Then, they execute the entire business plan.”

This past semester, that plan was a black-tie auction featuring local artists. Every two weeks, students reworked the numbers and shared their progress.

In January, 200 guests attended “Melodies and Masterpieces,” which raised $30,000.

“It was a moment where we almost all cried,” said Brown. “They saw this vision and made it happen.”

With net gains of increased self-confidence and assets to reinvest in themselves, students next identified their own product, service or event to pitch to a judging panel in May.

“I tell them, ‘Find something you’re going to date for five months,’” said Brown. “You can’t quit it, and that’s entrepreneurship.”

Beef jerky, cologne, lawncare businesses, car detailing services – each entrepreneur receives a grant to help fund their idea. Earning them involves requesting a loan from finance veterans like Rose on Banker Days.

“Bart has been very involved every year,” said Brown. “He does a really good job of listening and giving good feedback. He breaks down financial plans in a way the students can easily understand.”

“The questions students ask are well thought out,” added Rose. “They’re not afraid to ask and they do it in a very professional way.”

They call on that professionalism again speaking to 200 high school classmates to help recruit the next Central Illinois CEO cohort.

“It means so much more hearing it from their peers,” explained Brown. “They’re honest in sharing you have to get up at 6 a.m., but it’s worth it. They say, ‘Here’s what you’re going to get out of it.’”

Those returns include more than learning the value of making eye contact, giving a solid handshake and writing thank you notes.

It’s my calling to help people become the best versions of themselves.
Melanie Brown, Central Illinois CEO Facilitator

“It’s my calling to help people become the best versions of themselves,” said Brown. “I tell our students, ‘I’m not here to pick you apart, I’m here to set you apart. Once they know we believe in them, they begin to believe in themselves.”

Rose sees that transformation occur every year.

“When you initially meet the students, they’re nervous; their communications skills are still a bit raw,” he said. “By May, I’m blown away by the difference in their comfort levels. They’re placing themselves miles ahead by participating in this program.”

Rose is grateful to Brown for producing Central Illinois CEO’s “wow” every day.

Melanie has taken this program to heights I don’t know we thought possible in its early days.
Bart Rose, Commercial Banking leader and Central Illinois market executive with Regions Bank

“Melanie has taken this program to heights I don’t know we thought possible in its early days,” he said. “The businesses she’s been able to introduce the students to and the connections she’s made in the community – I don’t know what we’d do without her.”

And Brown has no plans to depart the role way better than she ever thought.

“It’s very rewarding and a lot of fun,” she said. “I get to work with amazing people like Bart. I love what I do, and I love what this program is.”

The two largest companies that provide advice to institutional investors on how to vote their corporate proxies are fighting back against a Texas law that would limit their ability to advise clients on environmental, social and governance practices. Institutional Shareholder Services (ISS), which advises about 2,000 clients for more than 51,000 shareholder meetings, and Glass Lewis, with than 1,300 clients, both filed suit in July to block Texas Senate Bill 2337 that was scheduled to take effect on September 1.

In our Top Stories for the issue, the law firm Gibson Dunn reports that on August 29, the U.S. District Court for the Western District of Texas entered a preliminary injunction blocking enforcement of the new Texas law until a trial is held, which is set for February 2, 2026.

According to Gibson Dunn, SB 2337 “will impose extensive public and directed disclosure obligations on proxy advisory firms when their recommendations or services are based on non-financial factors, which include environmental, social and governance (ESG) and diversity, equity and inclusion (DEI) considerations, diverge from company management’s recommendations, or provide conflicting advice across clients.”

In their lawsuits, ISS and Glass Lewis argued that SB 2337 is unconstitutional since it would violate the First and Fourteenth Amendments to the US Constitution by “forcing the proxy advisors to state that recommendations inconsistent with management or incorporating ESG/DEI are not in shareholders’ financial interest.”

Reuters reported in July that the proxy advisors said the new law was an attempt “to force proxy advisers to broadcast Texas’ preferred viewpoints when their own differed, including on hot-button issues that a Republican state legislator perceived as having a ‘hard left bent.’”

The State of Texas, under the leadership of Governor Greg Abbott and Attorney General Ken Paxton, who is running for U.S. Senate, has been at the forefront of Republican efforts to attack ESG and DEI programs at corporations, schools and in government. The state passed a law in 2023 banning DEI offices at public universities and colleges and this year passed a law, which is being challenged by the ACLU, to ban DEI programs in K-12 schools.

In our other Top Stories, Reuters and NPR report that state attorney generals and leading environmental and scientific groups are pushing back against the proposal by the U.S. Environmental Protection Agency to invalidate the 2009 Endangerment Finding — which underlies regulations for controlling greenhouse gas (GHG) emissions. Reuters reported that Arizona Attorney General Chris Mayes said, “the EPA is proposing to bury its head in the sand and ignore the mounting costs of climate change for all Americans.”

NPR reports that in August, the Environmental Defense Fund and the Union of Concerned Scientists filed a lawsuit against the U.S. Department of Energy and the EPA alleging that the government’s report used to support its proposed repeal of the Endangerment Finding was unlawful since it was created in secret. Public comments regarding the proposed EPA repeal of the Endangerment Finding can be submitted through September 15, with instructions available here.

The G&A team will be closely following the legal battles in Texas and in Washington and are available to answer questions about the impact on your ESG and sustainability programs. For more information contact us at: info@ga-institute.com.

This is just the introduction of G&A’s Sustainability Highlights newsletter this week. Click here to view the full issue.

Join a global community of purpose-driven industry leaders that are meeting today’s challenges with bold vision and collaboration. Exchange ideas and explore solutions that will help your brand lead in today’s evolving marketplace – delivering value for business, society, and the planet.

SAN DIEGO, September 8, 2025 /3BL/ – Sustainable Brands (SB) has officially launched the full program for SB’25 San Diego, taking place October 13-16, 2025 at the Town & Country Resort.

In a time of global uncertainty, SB’25 will convene brands that continue to lead with purpose. This year’s theme – Adapt and Accelerate – calls on leaders to turn disruption into innovation and challenges into progress to drive good growth that benefitsbusiness, people, and the planet. From marketing to drive consumer behavior change to advancements in materials science and demonstrating ROI and impact, the conference program offers actionable insights to build clarity, credibility, and cross-functional momentum around sustainable business transformation.

Register before Sept. 14 for the last chance to save and be part of the community that’s still doing the work – together.

Program Highlights Include:

• Trevor Shah, Head of Sustainability, L’Oréal Professionnel Paris, sharing the company’s innovative focus on product performance to deliver sustainability impact
• Daniel Aronson, Founder and CEO, Valutus, leading an in-depth workshop on the ROI of sustainability to include coaching from renowned experts in governance and sustainability performance metrics
• James Reeves, Director of Sustainability Strategy, and Brian Bautsch, Director of North American Safety Strategy, American Honda Motor Co., Inc., outlining a dynamic cross-functional internal engagement initiative to embed sustainability and safety into the rhythm of daily work throughout offices and manufacturing plants.
• Yuki Kabe, Technical Advisory Specialist and Maureen Malia, Circular Economy, Sustainability, and Advocacy Manager, Braskem exploring how bio-based resins are helping shift industries away from fossil-based materials

SB’25 is designed to create space for peer-to-peer exchange. The program includes curated experiences like Birds of a Feather dinners, Campfire Conversations, and sunrise sessions that foster honest dialogue backed by data, leadership, and collective insight.

For more information, visit the SB’25 Program Page. Discounts are available for groups of 3+, SMBs, NGOs, and educational institutions. 

Sponsorship, Exhibit, and Partnership opportunities are also available for those looking to sharing their solutions with leading brands. For more information about sponsoring SB’25 San Diego, email inquiries to engage@sustainablebrands.com or visit the event website. For general press inquiries and credential requests, please visit our Media Center

About Sustainable Brands Sustainable Brands®, a female-founded Public Benefit Corporation, is the premier global community of brand innovators who are reshaping the future of commerce worldwide. Since 2006, our mission has been to inspire, engage and equip today’s business and brand leaders to prosper for the near and long term by leading the way to the future we want for all people for all time. Digitally published news articles and issues-focused conversations, a robust e-learning library and internationally known conferences and regional events, along with peer-to-peer membership groups, unique market intelligence, tools and services all facilitate community education and transformative action throughout the year.

Tata Consultancy Services, through its Tech4HOPE pro bono consulting and services initiative, recently contributed to efforts of the Sports Integrity Global Alliance (SIGA) to make stronger connections to its members and global stakeholders. The project, for which TCS donated approximately USD $210,000 worth of IT consulting and services, enabled SIGA to improve its ability to establish, manage and protect its most critical relationships using a new, made-to-order customer relationship management (CRM) tool.

For TCS, a top sponsor of some of the world’s most prestigious marathons, the project aligned deeply with both its technology consulting capabilities as well as its values and passions.

Based in Geneva, Switzerland, SIGA is the world’s leading organization for sport integrity. Its mission is to provide global leadership, promote good governance, and safeguard the integrity of sport through a set of universal standards established by an independent, neutral, and global body. To help SIGA effectively execute its goals, the TCS project team designed their contribution in three parts. They began with a thorough assessment of SIGA’s operational priorities, recommended Salesforce CRM as a solution, and set to work customizing it to meet the organization’s needs.

The Challenge

With staff, members, and committed supporters located around the world, SIGA identified the need for a more streamlined and integrated approach to managing stakeholder information. To improve coordination and efficiency, SIGA adopted a CRM system that centralizes key data and supports its global teams in Geneva, Washington, D.C., Lisbon, and São Paulo. This requested tool was aimed at enabling enhanced communication, stakeholder engagement and improving the effectiveness of SIGA on multiple levels.

The TCS Volunteer Team

Next, the TCS’ Tech4HOPE team assembled a group of volunteers to develop a tailor-made CRM solution. This group of 16 highly qualified technical CRM architects from around the world were led by two technical leaders based in India. Over a period of nine months, the global team programmed the custom tool to address needs ranging from data collection and storage to event planning and sponsor management. As a result of these efforts, SIGA will be able to advance its positive influence in a way that will best serve its members while facilitating good governance and data integrity across a more inclusive, accessible, and diverse range of outputs.

“SIGA warmly acknowledges the outstanding support provided by the TCS team and the efficient, highly professional way in which the process was conducted. The CRM tool developed through this collaboration directly responds to our operational needs and enhances our ability to manage complex and demanding projects more effectively. These positive changes have ensured we are able to enhance our impact, while being more efficient with our time and resources – all of which combine to better serve the SIGA members, our wider stakeholder network and sport as an industry,” said Iain Lindsay, SIGA’s Global COO. “A particular note of recognition must go to the contribution of Haley Price, Head of Sports, Sustainability and Innovation for North America at TCS, who serves as a member of the SIGA Council and brings invaluable insight to our shared mission.”

From TCS’ perspective, the partnership and project were a perfect match. TCS began sponsoring marathons in 2008 with a simple purpose—to celebrate running’s positive health impacts and the human connection they foster. Today, the company partners with 14 of the world’s most prestigious marathons and running events. Importantly, TCS understands that the qualities needed to run a marathon—focus, determination, perseverance and increasingly, technology—are also required to run a successful, long-lasting business.

“TCS believes sport can contribute to greater futures as participants and fans increasingly hold sporting events to higher ethical standards,” said Michelle Taylor, Global Head, Sports Sponsorship. “Our partnership with SIGA is aligned with our conviction to be a true transformation partner for our clients, our communities, and the ecosystems we live and work within. We share SIGA’s commitment to making sporting events around the world more sustainable, responsible, and inclusive.”

TCS employee volunteers on the SIGA CRM project believe in SIGA’s mission and the values it shares with TCS. The group enjoyed the comprehensive nature of the work, which spanned corporate social responsibility, marketing, sales, digital commerce, and customer service interactions. The final CRM tool, launched in May 2025, is expected to increase efficiency and help SIGA better manage content, contacts, and sales, while increasing productivity and strengthening customer relationships.

For more information on the TCS Tech4HOPE program, contact northamerica.csr@tcs.com.

To achieve net-zero carbon by 2050, Saint-Gobain North America must reach key milestones by 2030. In our latest episode of Journey to 2030, see how Saint-Gobain and Chryso are working to create a world with more sustainable concrete.

With concrete alone contributing approximately 8% of global CO2 emissions, how is Chryso working to decarbonize concrete? Lisa Barnard shows us how we’re reducing environmental impact without sacrificing strength, durability, or quality.

About Journey to 2030

With approximately 37% of CO₂ emissions coming from the built environment, we have a responsibility as the leader of light and sustainable construction to move towards net-zero carbon by 2050. But before we can get there, Saint-Gobain has milestones we’re trying to achieve by 2030. 

Join us on our Journey to 2030 and watch the entire video series on YouTube.

About Saint-Gobain

Worldwide leader in light and sustainable construction, Saint-Gobain designs, manufactures and distributes materials and services for the construction and industrial markets. Its integrated solutions for the renovation of public and private buildings, light construction and the decarbonization of construction and industry are developed through a continuous innovation process and provide sustainability and performance. The Group, celebrating its 360th anniversary in 2025, remains more committed than ever to its purpose “MAKING THE WORLD A BETTER HOME”.

€46.6 billion in sales in 2024
More than 161,000 employees, locations in 80 countries
Committed to achieving net zero carbon emissions by 2050

Originally published on Essity Newsroom

Hygiene and health company Essity has, for the sixth consecutive year, been acknowledged for its leadership in sustainability by the global non-profit environmental organization CDP. Essity has been recognized on CDP’s 2024 Supplier Engagement Leaderboard list for its efforts in involving suppliers in climate change initiatives.

To combat climate change and reduce Essity’s total emissions, the company is committed to cascading environmental actions throughout the entire supply chain. Achieving Essity’s net zero ambition by 2050 is dependent on close collaboration and engagement with suppliers. 
Essity is dedicated to fostering strong partnerships to collectively reduce Scope 3 related carbon emissions, including sourced key raw materials, by 35% by 2030. For 2024, Essity reported Scope 3 emissions reduction of 21%.

“Our approach to supplier collaboration is built on clear expectations, robust support, and the fostering of innovation. We communicate our environmental targets, provide the necessary tools and training, and encourage new solutions to reduce emissions. Open communication and strong partnerships ensure our suppliers are fully engaged and committed to our shared climate action mission”, says Jessica Nordlinder, VP Global Procurement, Essity.

CDP’s annual environmental data collection is widely acknowledged as the premier independent standard for evaluating companies’ environmental practices. The Supplier Engagement Assessment (SEA) by CDP evaluates companies based on their governance, targets, Scope 3 emissions, and value chain performance.

More information on CDP: Turning Transparency to Action

For additional information please contact: Karl Stoltz, Public Relations Director, +46 709 426 338, karl.stoltz@essity.com

About Essity 
Essity is a global, leading hygiene and health company. Every day, our products, solutions and services are used by a billion people around the world. Our purpose is to break barriers to well-being for the benefit of consumers, patients, caregivers, customers and society. Sales are conducted in approximately 150 countries under the leading global brands TENA and Tork, and other strong brands such as Actimove, Cutimed, JOBST, Knix, Leukoplast, Libero, Libresse, Lotus, Modibodi, Nosotras, Saba, Tempo, TOM Organic and Zewa. In 2024, Essity had net sales of approximately SEK 146bn (EUR 13bn) and employed 36,000 people. The company’s headquarters is located in Stockholm, Sweden and Essity is listed on Nasdaq Stockholm. More information at essity.com.
 

Read the 2025 Wesco Sustainability Report here

Wesco strives to meet our 2030 goals to reduce our environmental impact. We are working with customers and suppliers as well as the communities in which we operate to reassess and recalibrate certain programs and processes in order to advance us further towards achieving our goals.

To advance us towards our emissions goal, we now include energy efficiency requirements in new building leases. For the buildings we own, we implement various initiatives to improve our energy efficiency. These efforts plus investing in renewable energy solutions with our utility providers will improve our emissions. Wesco improved waste and recycling data accuracy in 2024 and addressed data gaps from 2023. Future efforts will focus on reducing waste to meet our 2030 goal.

To achieve this goal, we intend to: implement waste reduction initiatives at high-impact sites; expand employee training on sustainable practices; partner with vendors to optimize recycling streams; and continuously monitor and refine data for better insights.

Our Global Sustainability Policy sets the foundation for our efforts. Elements of the policy are aligned with key provisions of the ISO 14001:2015 environmental management standards. The policy outlines accountability, direct program responsibilities, key performance indicators and other metrics to track progress and is conducted by the sustainability and environmental compliance team, who report progress to senior management monthly. We implement the Plan-Do-Check-Act cycle to promote continuous improvement in our energy and environmental management efforts.

Our Environmental Goals

Target:

• Reduce absolute scope 1 and 2 GHG emissions 30% for our U.S., Canada and U.K. operations from a 2021 baseline by 2030.
• Reduce landfill waste intensity by 15% across our U.S. and Canadian locations from a 2020 baseline by 2030.

Progress

• Wesco has reduced scope 1 and 2 emissions by 3% or 2,556 total MTCO2e from our 2021 baseline for our U.S., Canada and U.K. operations.
• In 2024, Wesco’s landfill waste intensity increased by 20% from the 2020 baseline. While these results are below our expectations, there has been an increased focus on waste management and tracking, and a 44% increase in overall tons recycled.

UN Sustainable Development Goals

• UN Goal 7: Affordable and Clean Energy
• UN Goal 9: Industry, Innovation & Infrastructure
• UN Goal 12: Responsible Production & Consumption

Energy

Most of the energy we use comes from electricity and natural gas for lighting, heating and cooling our distribution centers, fulfillment centers and sales offices in approximately 50 countries around the world. Our fleet of approximately 1,300 trucks and 1,800 cars used in our distribution and sales activities consume fuel that further contributes to our total energy consumption. Utilizing renewable energy and identifying new energy efficient practices is at the core of our energy use reduction strategy.

Our Facilities

Most of our facility portfolio is leased, which reduces our control over facility energy consumption and adds complexity to meeting our emissions reduction goal. Through business optimization efforts to better serve our customers, we consolidated locations, but we expanded our overall square footage at these locations to support business growth, which offset energy savings. To introduce renewable energy into our facility portfolio, we have implemented a renewable energy certificate program, with planned future evolution to encompass additional procurement strategies. Our initial focus is on verified local projects in the areas where Wesco consumes the most energy. Where possible, we also engage with the owners and agents of the buildings we lease to improve energy efficiency.

Our greatest opportunity to make an impact is during lease negotiations. We now include energy efficiency requirements in new building leases. For the buildings we own, we implement various initiatives to improve our energy efficiency. These include energy audits for buildings, upgrades to heating, ventilation and air conditioning (HVAC) systems, electrification initiatives and the adoption of renewable energy solutions.

To help inform our efforts, Wesco analyzes facility energy consumption data to determine outliers and areas for improvement. These efforts, along with investing in renewable energy solutions with our utility providers, will help us to reach our 2030 emissions goal.

Renewable Energy in Our Facilities:

• In 2024, Wesco began a renewable energy program to support renewable energy use in our facilities.
• Wesco focused on our top two states by electricity consumption – Illinois and Texas. Wesco invested in locally- generated and Green-e certified renewable energy certificates in these two states. (19,191 MWh total renewable energy)

The company also participates in tax credit and community solar programs in regions we operate in, supporting and promoting the development of renewables.

To learn more, download the 2025 Wesco Sustainability Report here.

About This Report

Unless otherwise stated, this report covers activities, data and initiatives from our fiscal year 2024.

ESG Disclosure and Framework Alignment

The topics covered in this report include those that we have determined to be material for our business and stakeholders as noted on page 10. Wesco aligns with several ESG frameworks and disclosures in support of our commitment to transparency and our fulfillment
of stakeholder needs and expectations. We leverage the following frameworks and standards to provide robust ESG information disclosure:

• Global Reporting Initiative (GRI): GRI offers a list of global standards and guidelines around sustainability reporting.
• Sustainability Accounting Standards Board (SASB): SASB provides a comprehensive set of industry-specific disclosure topics and guidelines.
• International Financial Reporting Standards (Climate-related disclosures, IFRS S2) which incorporates the now decommissioned Task Force on Climate-Related Financial Disclosures (TCFD): IFRS provides disclosure recommendations on thematic ESG topics such as governance, strategy, risk management, metrics and targets to provide stakeholders with fuller information surrounding climate risks.
• CDP: Formerly the Carbon Disclosure Project, CDP is
  an international organization that helps companies and cities measure and disclose important environmental impact information through an annual questionnaire and rating system.
• United Nations Global Compact (UNGC): UNGC is an initiative that aims to help businesses align their strategies and work toward the U.N.’s Sustainable Development Goals.
• United Nations Sustainable Development Goals (UN SDGs): U.N. SDGs provide a shared set of 17 goals toward peace and prosperity for people and planet goals and create a call to action by all countries in a global partnership

We also regularly engage with our investors, employees, customers, regulators, ratings agencies and others on ESG and business issues. Additional information about Wesco can be found in our public financial filings— including our annual report and proxy filings—as well as on the Security and Exchange Commission’s website at www.sec.gov or on the Investors page of our website at Wesco.com.

Wesco plans to continue to report annually as we monitor, measure and deepen our ESG initiatives and disclosures.

Wesco endorses the United Nations Sustainable Development Goals (SDGs), which are a call to action to end poverty, protect the planet and ensure that all people enjoy peace and prosperity. We have prioritized the following five goals: Good Health and Well Being, Affordable and Clean Energy, Decent Work and Economic Growth, Industry, Innovation and Infrastructure, Responsible Consumption and Production.

More information about our SDG aligned initiatives is included throughout this report.

Assurance

We did not seek third-party assurance for this report; however, we will consider doing so for future reporting. The information and data contained in this report was vetted by internal subject matter experts on the various ESG topics included in this report.

Contact Us

We welcome feedback on our ESG initiatives and reporting. We invite you to contact us directly via email at Sustainability@Wescodist.com.

Cummins

For Paul, a Level 1 Engineering Field Service Technician at Cummins, a career in diesel mechanics was never a question of if, but when.

Long before joining Cummins, Paul was already familiar with the power and precision of Cummins marine diesel engines—he worked with them during his time in the U.S. Navy. “I’ve always liked working with my hands, taking things apart and putting them back together. Even as a kid, I was into cars, trucks and motorcycles. So when Cummins technicians would come on board to work on our engines, I paid close attention. I knew it was something I wanted to do.”

After separating from the Navy in 2022, Paul settled in San Diego, moving through a few civilian jobs—each one offering a little more opportunity than the last. But it wasn’t until a message from a Cummins recruiter appeared in his LinkedIn inbox that things really began to shift. “My wife and I talked it over,” Paul says. “It was a big move—from California to Louisiana—but we knew it was the right one.”

That leap was made easier by the support he received. “I was genuinely surprised by how many resources Cummins offered to help with my transition and relocation. It made the whole process smoother than I expected.”

Now in the field, Paul supports technicians with diagnosing and servicing marine diesel engines—work that feels both familiar and exciting. “There’s a sense of pride every time we troubleshoot an issue, make the right fix and start the engine up again. When everything works as it’s supposed to, it’s a good feeling.”

Paul is also a member of the Veterans Employee Resource Group (VERG), a space he joined to stay connected with fellow veterans across the company. “I think it’s important for veterans to have a community like this.”

He believes veterans bring something invaluable to any workplace—discipline, consistency and experience forged in real-world conditions. “I always joke with people that veterans will show up to work and always show up on time,” he laughs. “But it’s true—we’re reliable, and we’ve developed skills most people take a lifetime to build. Employers who understand that and see our experience as an asset—not a barrier—are the ones we thrive with.”

When asked what advice he’d give to other veterans navigating the transition to civilian life, Paul doesn’t hesitate. “Pick a field you enjoy—something you can see yourself doing long-term. The skills you picked up in the military will serve you well if you apply them to the right environment.”

For Paul, finding his place at Cummins has been more than a job—it’s been a continuation of a calling. “This work feels right. It’s challenging, it’s hands-on and it’s something I believe in.”