Consumer Durables Impact Report - Fashion & Personal Care Edition

In our latest quarterly review of corporate Sustainability impacts, risks and opportunities, we find that leading fashion and personal care brands have made significant commitments to ESG goals, with notable progress in supply chain transparency. LVMH's €500m LIFE 360 programme has achieved 100% traceable leather supplies across 76% of product lines, while Adidas has replaced 96% of virgin polyester with recycled materials in 2023. The report identifies Kering's Environmental Profit & Loss accounting system as an emerging best practice for measuring double materiality across the entire value chain.

This report analyses thousands of sustainability disclosures from 20 leading entities in the industry, including LVMH, Nike, Procter & Gamble and H&M Group. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like Natura & Co and Amorepacific. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, with critical insights into topics of financial materiality and impact measurement across the fashion and personal care value chain.