Lindt & Sprüngli sustainability score: 44/100

2024 Sustainability Report discloses Scope 1 and 2 emissions (~160,000 tCO2e combined) with GHG Protocol alignment and independent external assurance. Scope 1 fell 4.7%, Scope 2 fell 3.6% year-on-year in 2024. Some sites hold ISO 14001 and ISO 50001 certification. Methodology includes actuals plus estimates; no granular per-facility breakdown published.

Scope 3 represents ~95% of total emissions (3.04Mt of 3.2Mt). Key categories (cocoa, dairy, sugar, transport, packaging) identified and quantified using GHG Protocol methodology with external assurance. However, only 1 of 15 Scope 3 categories formally covered in SBTi target scope. Supplier engagement through Farming Program and EcoVadis exists but not comprehensive across full supply base.

Total GHG 3.2Mt in 2024, +3.0% above 2020 baseline (3.11Mt). Year-on-year reduction of 13.5% from 2023 driven substantially by cocoa powder accounting change (–5.6%) and lower dairy volumes, not operational decarbonisation. Scope 3 still +3.8% above 2020 baseline. Company trails SBTi Scope 3 reduction trajectory of 25–30.3% by 2030.

Purchased renewable energy +60.9% and on-site renewable +47.3% versus 2023. Scope 2 emissions fell 3.6% partly due to increased renewable sourcing. However, no publicly reported total renewable energy percentage. Not an RE100 member. ISO 50001 at German facility and ISO 14001 at Italian site indicate energy management systems at key production locations.

Formal Deforestation Policy (2023) covers cocoa, soy, palm, pulp/paper. Member of Cocoa & Forests Initiative since 2017. 84.2% of cocoa sourced through Farming Program or responsible sourcing in 2024. Agroforestry pilot in Côte d'Ivoire starting 2025. No biodiversity offsets used. TNFD not disclosed. Farm GPS mapping incomplete. Deforestation-free target set for December 2025 but not yet verified.

44.1% of packaging from recycled materials (2024), 91.4% designed recyclable. Virgin plastic reduced to 9.5% of total packaging. Sustainable Packaging Initiative with third-party recyclability assessment tool active. Semi-finished product tracking underway. Food waste and full waste strategy still in development; 2024 waste stream analysis conducted for first time. No closed-loop systems.

Water withdrawal tracked bi-annually across all facilities against 2019 baseline; 10% reduction per tonne chocolate target by 2025. Integrated water roadmap for full value chain planned (target: 2025). Farming Program funds water infrastructure in origin countries. No significant pollution incidents. No independent verification of water data; value chain water footprint not yet quantified. No water stewardship programme engagement (AWS, CEO Water Mandate).

SBTi near-term and net-zero validated December 2023. Absolute targets: Scope 1+2 –42% by 2030, –90% by 2050; Scope 3 non-FLAG –25% by 2030, FLAG –30.3% by 2030 from 2020 baseline. No carbon offsets purchased in 2024. However, Scope 3 remains above 2020 baseline and Scope 1+2 only down 9.3% against 42% 2030 target. Climate Transition Plan not yet completed (planned 2025).

Annual Sustainability Report with GRI Standards 2021 and ESRS disclosures. Full Scope 1, 2, 3 externally assured. Executive Sustainability Committee and Sustainability Leadership Team established. Board-approved DMA. EcoVadis Silver Medal (top 15%) for third consecutive year. No executive compensation linked to sustainability targets; TCFD alignment not confirmed; no B Corp or mission-locked structure.

Class-action lawsuit filed Eastern District of New York (2023) alleging unsafe lead and cadmium levels in dark chocolate bars based on 2022 Consumer Reports testing. Motion to dismiss denied (2024). Separate California class action filed; outcome unclear. Credible, unresolved consumer harm allegations undermine product integrity claims. No climate-specific greenwashing regulatory actions found. Memberships sustainability-oriented (CGF Net Zero Coalition, CFI).