Retail (non-fashion)

Costco Wholesale sustainability score: 29/100

29/100
Significant gaps+5 since last review
Joint 42nd of 50 in Retail (non-fashion)

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About Costco Wholesale

Costco Wholesale runs membership warehouse clubs in North America, the UK, Japan, South Korea, Taiwan and Mexico, and online. It had $303 billion in FY2026 revenue and about 355,000 employees; private-label Kirkland Signature products and member fuel stations are central to its model.

Founded 1993Head office Issaquah, Washington, USStaff ~355,000 (FY2026)Revenue $303,154M revenue (FY2026)Website ↗

Our verdict

Costco's total emissions remain 18% above its FY20 baseline despite reporting year-on-year reductions. Scope 3 dominates at 99% of total, with fuel sales accounting for 45% of emissions. The company has rejected Science Based Targets alignment, set only intensity-based Scope 3 reduction goals, and faces consistent F grades from As You Sow on plastics and net-zero credibility.

Costco Wholesale scores 29/100 (Significant gaps) on SINK's independent climate assessment, scored from public data only. Scores are free. Companies can never pay for anything about their own score. Last verified October 2026.

That places Costco Wholesale joint 706th of 934 companies scored, and joint 42nd of 50 in Retail (non-fashion).

The ten questions

What is Costco Wholesale doing well, and where does it fall short?

Strongest on Carbon Footprint: Operations and Transparency & Accountability (7/10, 7/10). Weakest on Emissions Trajectory and Targets & Commitments (3/10, 3/10).

What's missing

Where Costco Wholesale lost points

For each question that lost points, the evidence our public rubric looks for that we didn't find.

  • Emissions from its own operations7/10Its own emissions aren't independently verified or tracked over several years.
  • Emissions from its supply chain6/10No full value-chain map or supplier engagement programme.
  • Whether its emissions are falling3/10No evidence its emissions are falling, not even from energy bills or mileage.
  • How clean its energy is4/10Less than half its energy shown to be renewable, or no transition plan.
  • Its effect on nature4/10Its effect on nature isn't measured or independently verified.
  • How it uses materials and handles waste4/10No measurable waste or recycling targets reported publicly.
  • Its effect on water4/10No measured water footprint with reduction targets.
  • Its climate targets3/10No specific targets with dates.
  • How openly it reports7/10No annual impact report, or no pay linked to climate targets.
  • Its record on controversies6/10Points deducted for controversies or its business model. The finding is under question 10.

A score changes when the evidence does. We use new published evidence at the next rescore. Anyone can send us new evidence, free. How to send it.

The calculation

How is Costco Wholesale's SINK score calculated?

Same ten questions for every company. No private weighting.

SINK = (0.3 × Base + 0.7 × Performance) × Scale
Industry base impact
Retail (non-fashion) sector ceiling.
48 / 100
Performance score
Sum of the ten questions, each scored 0 to 10.
48 / 100
Raw score
Weighted average before scale penalty.
(0.3 × 48) + (0.7 × 48) = 48.0
Scale penalty
Multiplier based on total emissions. Bigger polluters lose more.
× 0.6
Final score
Rounded. Significant gaps.
29 / 100
How this score has moved

Has Costco Wholesale's score changed?

Costco Wholesale's score has moved from 24 to 29 across 2 recorded reviews, up 5 points.

0255075100244 April 20262919 October 2026
  1. 24 → 29+519 October 2026

    Fortune 50 re-score (owner-approved batch 3, 2026-10-19)

  2. Scored 244 April 2026

    Initial score at platform launch

Where the evidence comes from

What evidence is Costco Wholesale's score based on?

10 sources used in this assessment. All publicly available. Each row shows which of the ten questions it informed.

20% of them were published by Costco Wholesale itself; the rest come from independent sources.

[1]Self-reported
Costco Sustainability Report 2025

“Reported our third-party verified emissions”

2025
Q1Q2Q3Q4Q5Q6Q7Q8Q9
View →
[2]SEC filing
SEC Form 10-K FY2026

“We sell a substantial amount of gasoline, the demand for which could be impacted by concerns and regulation about climate change.”

2026
Q4
View →
[3]Self-reported
Costco Climate Action Plan FY24

“Our goal is to operate with electricity from 100% clean energy sources by 2035”

2024
Q4
View →
[4]Independent source
Green Century — Costco Moves to Protect Forests Following Shareholder Proposal

“committed to publishing a comprehensive deforestation assessment and action plan for its Kirkland Signature brand”

2024
Q5
View →
[5]Independent source
Ethical Consumer — Costco Profile

“This company received a score of 23.2%.”

Ongoing
Q5Q6Q8Q10
View →
[6]Independent source
ESG Today — Costco Commits to Plastic Reduction Following Shareholder Engagement

“Scope 3 emissions accounted for over 98% of its carbon”

2023
Q2Q6
View →
[7]Independent source
InvestmentNews — Behind That Bombshell Shareholder Vote at Costco

“passed with 70% approval”

2022
Q10
View →
[8]Independent source
Splash247 — Costco Comes Under Pressure to Slash All Supply Chain Emissions

“shareholders have voted for a proposal that called on the retailer to set out plans to reach net-zero greenhouse-gas emissions by 2050”

2022
Q10
View →
[9]Public record
LobbyMap — Costco Wholesale

“Costco has not disclosed a list of its industry association memberships”

Ongoing
Q9Q10
View →
[10]Independent source
ESG Today — Costco Commits to Set Full Value Chain Emissions Targets Following Activist Campaign

“we are disappointed that the company has declined to pursue alignment”

2022
Q8Q9
View →

If you believe a source has been misread or a newer version exists, submit a challenge.

For Costco Wholesale

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    Costco Wholesale: SINK sustainability score 29/100.

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Costco Wholesale in context

How does Costco Wholesale compare with other retail (non-fashion) companies?

Where Costco Wholesale sits among retail (non-fashion) peers.

Among the 50 major retail (non-fashion) brands we've scored, Costco Wholesale is tied =42nd of 50, with 1 other.

=42/50
Costco Wholesale's rank
38
Industry average
18
Industry low
52
Industry high
See all 50 in Retail (non-fashion) →
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