Annual Report 2023

Annual Report 2023

Climate Protection

We view climate change as one of the greatest challenges of our time. Risks and opportunities arising from climate change therefore influence our business strategy and our company’s activities.

We document and manage the risks associated with climate change – for example, effects on raw material prices and material availability or the introduction of new fiscal instruments – as well as the corresponding risk mitigation measures via our integrated risk management system. In 2023, the topic “impact of climate change on the supply chain” was included as a strategic risk in the Group-wide risk management system for the first time. This risk was confirmed by the Risk Board and appropriate countermeasures were defined.

Furthermore, the Consumer Business Segment updated its analysis of climate-related physical and transitory risks and opportunities during the reporting year. The update was based on the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) in line with the “Net Zero Emissions by 2050” (NZE) scenario of the International Energy Agency (IEA). We have thus expanded the scope of the analysis, for example by looking at the potential risks of additional locations. A summary of TCFD-related information is available in a separate document on our website. A detailed description of our risk management structure can be found in the “Risk Report” section of the Combined Management Report.

Climate action is a key area of activity in the sustainability strategies of the Consumer and tesa Business Segments. The carbon emissions reduction targets are firmly enshrined in the Executive Board’s own objectives. The activities required to achieve our climate goals are also factored into our financial and investment planning. Both the Sustainability Council in the Consumer Business Segment and the General Executive Committee at tesa are responsible for monitoring climate-related decisions. The main focus of their work is on further developing the strategies, reviewing the progress made toward achieving our climate targets, and driving forward the implementation of climate protection measures. The Executive Committee at Beiersdorf also regularly discusses the plans and progress of the climate strategy.

For the Consumer Business Segment, the Sustainability Council adopted targets in 2022 that focus on individual product categories, and in the reporting year it introduced further measures to ensure that the business segment achieves these targets.

Our climate targets

Beiersdorf had already committed to ambitious climate targets back in 2020, which apply to both the Consumer and tesa Business Segments: By 2025 we plan to achieve an absolute reduction of 30% in energy-related Scope 1 and Scope 2 emissions1 compared to the 2018 baseline figure. We also aim to reduce indirect greenhouse gas (GHG) emissions along our value chain (Scope 3 emissions) by 10% by 2025. The Science Based Targets initiative (SBTi) has confirmed that our climate targets are in line with the 1.5-degree scenario of the Paris Climate Agreement. The Consumer Business Segment has set additional targets to reduce Scope 3 emissions by 30% in absolute terms by 2025 versus a 2018 baseline and achieve climate neutrality in all its production centers by 2030.

tesa too plans to achieve climate-neutral production by 2030. In addition, it aims to reduce its Scope 3 emissions by 20% in absolute terms by 2030 versus the 2018 baseline.

We once again made progress with regard to our climate targets: We reduced absolute Scope 1 and Scope 2 emissions in the Consumer Business Segment by 40% and at tesa by 38% compared with the 2018 baseline. This led to an overall reduction of absolute Scope 1 and Scope 2 emissions of 39%. This means we achieved our 2025 Scope 1 and 2 emissions target at Group level early. The Consumer Business Segment reduced its absolute Scope 3 emissions2 by 18% over the same period.

In 2023, we have set the target of achieving net zero emissions by 2045. As we have already met our Scope 1 & 2 target for 2025, we have also updated our short-term climate target in this context. The Beiersdorf Group is thus committed to the following targets, which were validated by the SBTi at the beginning of 2024:

  • By 2032, we aim to reduce absolute Scope 1 and Scope 2 emissions by 70% and absolute Scope 3 GHG3 emissions by 40%, from a 2018 baseline.
  • By 2045, we want to reduce absolute Scope 1, 2 and 3 emissions by 90% from a 2018 baseline.

In 2020, we achieved our goal of sourcing 100% of our electricity from renewable energy sources. This continues to be the case for all tesa and Consumer office and production facilities worldwide for which data is collected.4

Climate metrics: Energy, Scope 1, Scope 2, and Scope 3 emissions

We capture, consolidate, and analyze our energy consumption data to determine our global GHG emissions. Progressively gathering this data continuously helps us to verify the effectiveness of the measures we carry out and identify further potential for energy and emission savings.

We calculate our GHG emissions according to the requirements of the Greenhouse Gas Protocol (GHG Protocol). The GHG Protocol specifies different consolidation approaches for calculating Scope 1 and Scope 2 data. When calculating our emissions, we have adopted the operational control consolidation approach.

These calculations are mainly based on emission factors from the Intergovernmental Panel on Climate Change (IPCC), along with emission factors from our energy suppliers and the IEA. Further emissions, such as steam from district heating, are calculated using the emission factors provided by the GaBi database and the British Department for Environment, Food & Rural Affairs (Defra).

If biogas is used at our own sites, the biogenic emissions outside of Scope 1 are reported separately and not recorded under Scope 1. The biogas certificates acquired in this context are internationally recognized and are intended to prevent double counting of greenhouse gas reductions along the entire value chain. They are based on a mass balance approach in which the biogas is not physically purchased but certificates are purchased to ensure that the gas is fed into the European gas grid. As things stand at present, the GHG Protocol has not yet published any clear guidelines on the inclusion of such certificates. We closely monitor relevant biogas accounting standards and are committed to adapting our reporting in this area as existing standards evolve and new standards are published.

The Consumer Business Segment collects energy consumption data at all of its production sites, at the warehouses we operate, and at our offices with 50 or more full-time equivalent employees. tesa collects energy consumption data for all ISO 14001-certified sites. This includes six production sites and the main headquarters.

Since 2022, we have also included the emissions data of our NIVEA-KAO business in Japan in the calculation for Scopes 1 to 3. For Scope 1 and 2 emissions, we use primary data provided by NIVEA-KAO; this data has been included in the key figures since 2022.

Key Figures



Business Area


2018 (Base year)







Scope 1 emissions (t CO2e)


Beiersdorf Group































Scope 2 emissions (t CO2e)1,2


Beiersdorf Group































Scope 1 and Scope 2 emissions (t CO2e)


Beiersdorf Group































Biogenic Scope 1 emissions


Beiersdorf Group































Total energy consumption (GWh)2


Beiersdorf Group
































The Scope 2 emissions reported in this section are based on the market-based method.


Retroactive adjustment of data due to the inclusion of the newly acquired La Prairie production facility in Berneck.

Identifying Scope 3 emissions

Emissions are also generated along our value chain, for example through the procurement of goods and services or transportation activities. These are referred to as Scope 3 emissions. Based on an input-output model, the Consumer Business Segment began by identifying the most relevant categories of Scope 3 emissions.5 The input-output model evaluates resource consumption and environmental impact throughout the supply chain on the basis of international statistics and databases. The analysis identified the following material areas for the Consumer Business Segment: packaging materials, raw materials for product formulations, finished goods manufacturers, externally purchased transportation services, warehousing, and business travel. This selection covers more than two-thirds of our total Scope 3 emissions, which meets the requirements of SBTi. The corresponding key figures relating to Scope 3 emissions can be found in the “Consumer” subsection.

In addition to the Non-financial Statement, we disclose our management approaches and data on climate topics as part of an annual survey conducted by the CDP organization. The organization then assesses, among other aspects, our climate-related strategy and its effectiveness on a scale from A to D–. In the CDP assessment within the Climate Change Program, the Consumer business segment received an “A” rating and the tesa business segment an “A–” rating in 2023.



Improved Scope 3 calculations

For all defined categories included in our target boundary, we have developed methods of calculation that rely on precise data as far as possible. This enables us to better monitor the progress of our reduction measures. The majority of our Scope 3 emissions are generated by the manufacturing processes of the packaging6 and raw materials we need for our products. The calculations of these GHG emissions are based on primary data for material consumption and secondary emission factors derived from life cycle databases. We work together with service providers to consistently improve data on emissions factors for life cycle analyses (LCAs).

Over the course of the reporting year, we further advanced our digitalization in the area of sustainability. For example, we integrated additional analysis tools and further improved both the framework and level of detail of our reporting. We are thus able to analyze key figures such as CO2e emissions or figures relating to plastic packaging and raw materials throughout the year and – if necessary – identify measures at an early stage that will help us achieve our emissions reduction targets.

In order to calculate the emissions from our outsourced production and warehousing operations, we conduct surveys of supplier companies in the finished goods and warehousing sectors.7 These surveys collect data on energy consumption as well as emission factors for purchased electricity. This data is allocated based on the quantities of goods produced for us or on goods turnover. The calculation methodology is congruent with the Scope 1 and Scope 2 calculations for our own sites. In 2023, the data we gathered in these surveys covered 86% of our outsourced finished goods production and 85% of our warehousing activities. The values in the following table are extrapolated emission values to cover all our finished goods suppliers and warehousing.

To calculate global upstream and downstream GHG emissions from transportation activities, we mostly use the EcoTransIT tool in accordance with the European EN 16258 standard. Data on distances, loads, and the various modes of transportation are obtained from our internal logistics network.

A total of 86% of the emissions resulting from the transport of our products by sea freight are of biogenic origin. We ensure this is the case by purchasing fuel certificates based on the mass balance approach. The aim to increase the amount of biofuel used in the global maritime freight industry. However, it is not possible to reliably track whether the ships transporting our products are actually powered by biofuel. Overall, Beiersdorf aims to drive the transformation toward a lower-emission logistics network.

To quantify our emissions from business travel, information on distance and modes of transportation is either exported from our travel management system or reported directly by our affiliates. For the data collected via our travel management system, we calculate emissions according to the methodology established by the German Association of Business Travel Agents (Verband Deutsches Reisemanagement, VDR), taking into account a “radiative forcing index” (RFI) factor of 2 for business flights. In the case of directly reported business travel data, we calculate emissions based on IEA data. Compared to our 2018 baseline, our business travel emissions declined by 25%.

We calculate the included Scope 3 emissions from our investment NIVEA-KAO based on the results of life cycle assessments (LCAs) conducted in 2022 and 2023 for certain reference products. We estimated the emissions generated in previous years on the basis of the quantity of reference products sold. NIVEA-KAO’s raw material and packaging emissions are calculated using the reference products’ bill of materials and the LCA emission factors. To calculate the upstream transport emissions, we consider the product weight, the average distance transported, and the emission factors of the different modes of transportation. The calculated emissions are included in the respective Scope 3 categories.

Scope 3 GHG Emissions Consumer1(in t CO2e)





2018 (Base year)







Category 1: Purchased goods and services2












Raw materials










Finished goods manufacturing









Category 4: Upstream transportation and distribution3


Finished goods transport




















Reduction through the purchase of biofuel certificates









Category 6: Business travel4


Business travel









Total Scope 3 GHG emissions excl. certificates for biofuels











Total Scope 3 GHG emissions incl. certificates for biofuels












The categories are defined by the GHG Protocol.


The emissions data for packaging and raw materials for 2018, 2021 and 2022 have been adjusted due to updated master data and the inclusion of the latest emissions data from the 6th IPCC Assessment Report. In addition, La Prairie was added to the data for packaging for 2018, 2021 and 2022. Coppertone is not included in these figures. Data for finished goods manufacturers was extrapolated based on spend, and data for 2021 was adjusted due to a data correction.


Transport emissions for 2018, 2020 and 2021 have been updated due to the inclusion of NIVEA-KAO and La Prairie. Warehousing data is extrapolated based on stored pallets.


Business travel was adjusted retrospectively for 2018, 2021 and 2022 as La Prairie was included.

Transition toward climate neutralization

We have created a climate neutralization plan that will drive forward our transition to net zero emissions. Our “Climate Neutralization Framework” describes the entire neutralization process for selected products and was developed based on the principles and requirements of the internationally recognized standard PAS 2060. TÜV Rheinland has reviewed the methodology and verified that Beiersdorf follows international standards and a science-based approach.

Our climate neutralization process consists of three steps. The first step is “Measure.” All GHG emissions are quantified in accordance with the GHG Protocol. The second step is “Reduce.” This is reflected in our ambitious climate targets, which are based on scientific findings to limit global warming to 1.5 degrees Celsius. We are focusing our activities and our resources primarily on achieving these reduction targets. The third step is “Neutralize.” In order to leverage additional CO2 storage potential while we are still transitioning toward our net zero target, we are investing in certified climate projects to neutralize the remaining GHG emissions. For us to achieve a net-zero state globally, we must neutralize unavoidable emissions by removing greenhouse gases from the atmosphere.

As our GHG emissions and the accounting methods have been detailed in the previous sections, we will focus on the second and third steps below.

Reducing operating emissions

At our production sites especially, energy-related emissions can be reduced to increase their energy efficiency. Our goal is to ensure all of our production facilities are climate neutral by 2030. To achieve this, we are relying on various measures:

In order to operate the sites in a climate-neutral manner, we want to reduce the use of fossil fuels by 2030. Particularly in light of the geopolitical situation in 2022 and the associated energy crisis, we have set ourselves the goal of operating independently of natural gas in Europe. To achieve this, we are drawing on a number of different alternatives. Some temporary alternative solutions – such as diesel-powered steam generators that we have installed at our production facilities – are used to ensure sufficient capacity is available when there are legally mandated restrictions on natural gas consumption. These systems require other fossil fuels, however, and are therefore not compatible with our efforts to achieve climate-neutral sites in the long term. Beiersdorf is therefore increasingly using more sustainable solutions, including two electric steam generators for the Technical Center at the Group’s headquarters and one heat pump system each for the production facilities in Argentona, Spain, and Hamburg, Germany, which are used to generate cold water and heat the buildings. The heat pump solution will make the Argentona site our first carbon-neutral production facility in Spain in 2024, and at the same time Beiersdorf’s first factory that is independent of any direct fuels and only requires electricity.

To reduce emissions, we are not only modernizing our technical systems. Energy-saving measures are also helping to reduce fuel and electricity consumption – such as by heating buildings less and dimming the lights.

In addition to purchasing 100% green electricity, we have installed photovoltaic systems at 14 of our production sites and office locations that cover part of our own electricity needs. In the reporting year, these systems generated 7,100 MWh worldwide. In addition, our Sustainability in Manufacturing initiative, launched in 2020, is helping us achieve our climate, waste, and water targets by 2025. The initiative encompasses all 15 production sites worldwide. The team responsible for the project breaks down the company’s targets by production site, analyzes energy consumption, and derives the necessary measures from this data. Locally gained knowledge is exchanged in the form of best practice examples within our international network and, where it makes sense, also applied to other locations.

Modern, energy-efficient buildings and production facilities are helping us achieve our climate targets. When we construct a new building or redesign an existing one, we examine its full life cycle and implement sustainable energy concepts. In our new construction and expansion projects, we strive to achieve certification to the Leadership in Energy and Environmental Design (LEED) standard. That includes our new Group headquarters in Hamburg’s Eimsbüttel district. In addition to the LEED standard, we also aim to achieve certification according to the “WELL Building Standard” in 2024 for the more than 100,000 square meter building.

We are working on obtaining LEED sustainability certification for our new production site in Leipzig, Germany as well. Besides implementing energy-efficient processes, we will be greening the building’s facades and roofs and installing solar panels.

We are also increasingly replacing fossil fuels in our existing facilities: In 2022, our site in Berlin, Germany, for example, became the first Beiersdorf facility to purchase only biomethane instead of natural gas, thus cutting GHG emissions by 99%. The manufacture of our products at this site is therefore climate neutral. The biogas is produced in Denmark from organic waste and fed into the European gas grid. Our new facility in Leipzig likewise uses biomethane instead of natural gas and has been climate neutral in Scopes 1 and 2 since the start of production in 2023.

Our factories in Berlin and Leipzig use biogas certificates to procure gas from renewable sources for our production. These biogas certificates are intended to ensure that the gas contributes to the reduction of greenhouse gases. They are based on a mass balance approach whereby the biogas supplied in Denmark corresponds to our consumption in Germany.

Reducing emissions along the value chain

Cutting our Scope 3 emissions is a great challenge, as their origin lies beyond our direct operational control. For this reason, we work cross-functionally, as well as with our suppliers, to identify innovative measures to reduce our carbon footprint. In the reporting year, we also developed an action plan to reduce emissions within our most important Scope 3 categories, which are listed below:


Most of the emissions from packaging are caused by plastics and aluminum. We are therefore working on innovative solutions to prevent, reduce, reuse, and recycle our product packaging by 2025. We are striving to use more recycled material in aluminum packaging and to source aluminum with a lower carbon footprint.

However, the prevailing global crises resulted in supply bottlenecks, particularly for recycled aluminum, in previous years. During the reporting year, we began to close this gap with low-carbon aluminum, which is produced using renewable energy in the main production steps.

Product formulations

We also plan to make our product formulations more environmentally friendly. To achieve this, we developed an action plan in 2021 that encompasses the following measures:

  • further transitioning to plant-based raw materials with a lower CO2e footprint,
  • increasing the use of materials from renewable carbon sources, e.g., biobased materials, materials made from chemical recycling, and materials derived from carbon capture and utilization,
  • cooperating closely with our main suppliers to introduce renewable energy at their production sites, thus reducing the carbon footprint of our raw materials and
  • sourcing further renewable raw materials from sustainable and deforestation-free cultivation. To this end, we are entering into various partnerships, including with the Roundtable on Sustainable Palm Oil (RSPO) (see the “Sustainable land use” section).

Finished goods manufacturing and third-party warehousing

A key driving force for the reduction of GHG emissions of our products and packaging is the switch to renewable electricity at our suppliers too. To achieve this goal, we are leading intensive discussions with suppliers and third-party manufacturers to find mutual solutions for switching to renewable energy. In 2023, all third-party manufacturers and third-party warehouse operators included in our data query purchased electricity from renewable energies or their electricity purchases were covered by corresponding energy certificates.


Along with our packaging and formulation emissions, we are exploring ways to reduce and prevent transportation emissions. Wherever possible, we plan to shift the transportation of our goods to rail. This applies in Europe and North America especially, where our largest markets are located. For our global ocean freight shipments since 2021, we have been purchasing mass-balanced biofuels from waste streams via certificates. In addition, our truck transportation service providers used biofuels in the reporting year to transport our products from the “Hub Nordics” to the Scandinavian countries, as well as to France and Italy. On top of this, we are investigating ways of using alternative forms of energy, such as electricity and gas, to power trucks. We are working closely with our logistics providers to achieve this goal. In our drive to understand and implement new transportation technologies, we are in close talks with external consultants and scientific experts. One example is our cooperation with EcoTransIT to calculate our transportation emissions. We pass this knowledge on to our logistics service providers around the world as well.

In dialog with suppliers

We engage in dialog with our suppliers through various measures to create a more sustainable, shared future. For example, we call on our suppliers to also participate in the climate data surveys conducted by the CDP organization. The data they disclose will also enable Beiersdorf to improve the quality of its own data analyses. During the reporting year, 77 suppliers participated in the CDP survey. We also work with our suppliers on new concepts and strategies. For example, we invested in the Swiss start-up company DePoly in the reporting year. DePoly’s chemical recycling technology enables new recycling solutions for plastic and polyester waste streams that are currently not recyclable. The aim of this collaboration is to accelerate the development of more sustainable technologies that improve circular packaging usage in the cosmetics industry.

Neutralizing remaining emissions

In addition to its efforts to reduce GHG emissions in the value chain, Beiersdorf also systematically invests in climate change mitigation projects and acquires voluntary emissions certificates. Through these projects, we aim to build up natural carbon sinks over the long term and curb the accumulation of greenhouse gases in the atmosphere. In this context, we select projects that comply with the Paris Agreement and are independently certified by internationally recognized organizations such as Verra or the Gold Standard. We also focus on projects that sequester carbon from the atmosphere – through reforestation and soil management, for example – while simultaneously providing additional benefits for biodiversity or local communities. With CO2 certificates from these projects, we offset the remaining GHG emissions of selected products as well as the flight emissions of our business trips.



Company management systems for environmental protection

The tesa Business Segment uses ISO 14001 certified environmental management systems at seven sites for the continuous management and planning of our corporate environmental protection. The ISO 14001 standard is an internationally recognized approach to managing the direct and long-term environmental impacts of products, services, and processes within a company. As part of the matrix certification of ISO 14001 sites, external environmental audits are also carried out annually. In addition, the environmental management systems at selected ISO 14001 sites are reviewed during internal audits by specialists at the headquarters.

Besides the environmental management system, we use energy management systems certified to internationally recognized standards. Three production sites and the Group headquarters are certified in accordance with ISO 50001. These sites emit 84% of the GHG emissions of all sites holding ISO 14001 certification. The ISO-certified energy management systems lay the foundation for more energy-efficient operations at the respective sites and thus for further reducing GHG emissions.

Through our internal planning and reporting activities, we identify, assess, and monitor risks and measures that target a reduction in GHG emissions. We review the effectiveness of our activities by tracking the monthly energy consumption at each site. We succeeded in reducing our Scope 1 and Scope 2 emissions by 38% in absolute terms from 2018 to 2023; compared with the previous year, emissions thus fell by 15 percentage points. We achieved a reduction in specific emissions of 23% per metric ton of end product compared to 2018.

Identifying energy-saving opportunities and increasing efficiency

Energy consumption is an important management driver for reducing our environmental impact. As part of a continuous improvement process and on the basis of the environmental program and environmental audits, we identify further energy-saving opportunities, optimize energy-intensive processes, and reduce our carbon emissions and the associated costs. tesa corporate management conducts a management review every year as part of this process. The environmental and energy experts at each site bear operational responsibility.

In the reporting period, we continued to work on expanding electricity production through the use of solar power, with new systems going into operation in China and Italy. Our solar power systems generated 1,761 MWh of electricity worldwide in the reporting year. That corresponds to 2% of our total electricity needs. We will also equip the Group headquarters and the new facility in Vietnam with solar power in 2024. What’s more, the tesa Business Segment’s largest solar power installation to date, at 5.5 MWp, has been approved for construction in Offenburg, Germany. It is expected to generate electricity and contribute to the site’s decarbonization as early as 2024. Further investments in solar power are in preparation.

At several production sites, we utilize combined cooling, heat, and power or combined heat and power (CCHP or CHP) systems. We not only use the electricity generated but also harness the heat produced by these systems for our production processes and heating. Since 2021, we have covered the energy consumption of the CHP system at the Group’s headquarters entirely through biogas certificates. In the reporting year, the sites in Hamburg and Offenburg also used biogas certificates to cover the proportionate share of their CHP plant operations. The biogas is produced in Denmark and fed into the European gas grid.8 This means we continue to benefit from the high generation efficiencies of the CHP plant. By using biomethane instead of natural gas, we can also rely on renewable, more climate-friendly sources of energy. Overall, in 2023 we were able to produce over 47% of our electricity needs ourselves via energy-efficient CHP systems.

1 Scope 1 includes all emissions that we generate ourselves through the combustion of energy sources at our production sites, for example during power generation. Scope 2 emissions are caused by the generation of energy that we purchase externally, for example electricity.

2 Scope 3 emissions include the categories of purchased goods and services, upstream transportation (taking into account certificates for biofuels), logistics, and business travel.

3 In the categories purchased goods and services, upstream transportation and distribution, business travel and end of life treatment of sold products.

4 Beiersdorf purchases green electricity directly from energy suppliers or acquires “International Renewable Energy Certificates” (IRECs), European Guarantees of Origin, or country-specific certificates when purchasing electricity.

5 The following statements regarding our Scope 3 emissions apply to the mass market and the Consumer Business Segment’s dermocosmetics business, unless otherwise specified.

6 We include consumer packaging and secondary packaging in our calculation. Packaging materials that are added as part of packaging processes or during preparation for transport are not included.

7 The data collection period for outsourced production and warehousing (December 2022 to November 2023) differs from the reporting period.

8 tesa acquires biogas certificates. The certificates prove that a corresponding amount of biogas has been produced and fed into the natural gas grid.

CO₂e – (CO₂ Equivalents)
Unit of measure to compare the effect of different greenhouse gases. It converts the amount of a greenhouse gas into the corresponding amount of CO2 that causes the same warming over a given period.
Scope 1, 2, and 3 emissions
According to the "Greenhouse Gas Protocol," a company's greenhouse gas emissions are divided into three areas: Scope 1 includes direct emissions from the company. Scope 2 includes the indirect release of emissions through the purchase of energy. Scope 3 includes all indirect emissions occurring in the upstream and downstream supply chain.
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