ESRS E2 – Pollution

Pollution

Material Impacts, Risks, and Opportunities

In our double materiality assessment, we identified material negative impacts related to pollution arising from our business activities across the upstream and downstream value chain.

IRO

Description

Value chain

Time horizon

Pollution of air

Energy-intensive business activities in the upstream value chain, such as raw material sourcing, packaging production, third-party manufacturing (3PM), as well as the transport and distribution of raw and intermediate products, are often associated with the use of fossil fuels. This results in pollutant emissions and adversely affects air quality.

Upstream

Pollution of water

At suppliers in the chemical industry, pollutants may be released into the environment. In some countries, paper (pulp) production for tesa is among the largest industrial contributors to water pollution.

Upstream

During the use phase of our skin care products by consumers, ingredients are discharged into wastewater, some of which impair water quality.

Downstream (Consumer)

Substances of very high concern

Products such as some deodorants may contain substances of very high concern. During use, these substances may enter wastewater and accumulate in the environment.

Downstream (Consumer)

Microplastics

Some products contain microplastics. When used by consumers, these can be released into the environment, where they do not biodegrade, but accumulate, and have negative impacts on the environment and, via the food chain, on human health.

Downstream (Consumer)

Positive impactNegative impactRiskOpportunityShort termMedium termLong term

Beiersdorf has implemented several policies to systematically reduce the negative impacts of pollution while promoting sustainable practices across the entire supply chain. These policies are designed to mitigate our material negative impacts and, at the same time, to define clear environmental standards and expectations.

Consumer

Code of Conduct for Business Partners (Consumer)
Topic-related content		The “Code of Conduct for Business Partners” (CoCB) defines, among other aspects, the requirements that our global business partners must meet with regard to environmental protection. It stipulates that business partners are required to monitor, track, and document emissions to air, water, and soil from their facilities, as well as wastewater generated by their operations. Compliance with all applicable laws and local regulations relating to environmental impacts and environmental protection is mandatory. We expect business partners to continuously strive to reduce negative environmental impacts associated with their products and services, as well as within their sourcing activities. Furthermore, pollution of air and water that endangers natural food sources, impairs local access to clean drinking water or sanitation, or harms human health must be avoided. The policy also requires preparedness measures for emergencies related to pollution of water and soil. Operators and, where available, company-owned emergency response teams must receive regular training on hazards and countermeasures. The CoCB does not explicitly address the prevention of incidents and emergency situations, nor the minimization and use of (substances of) very high concern.
Reference		A detailed description of the CoCB can be found in the chapter “ESRS S2 – Workers in the Value Chain.”

Beiersdorf Environmental Policy (Consumer)
Topic-related content		The “Beiersdorf Environmental Policy” sets out the overarching environmental objectives of the Consumer Business Segment, including targets to reduce emissions and to substitute or minimize substances of concern. The policy stipulates that the composition of our emissions to air, water, and soil, as well as our wastewater and noise emissions, be regularly monitored at all production sites. Our objective is to systematically reduce or effectively manage these emissions through continuous improvement measures and technological innovation, and to prevent the occurrence of environmental and safety incidents. The policy focuses in particular on the critical topics of environmental pollution and the environmental safety of products and processes, but does not explicitly address the prevention of incidents and emergency situations.
Reference		A detailed description of the “Beiersdorf Environmental Policy” can be found in the chapter “ESRS E1 – Climate Change.”

tesa

Code of Conduct for Suppliers (tesa)
Topic-related content		tesa’s “Code of Conduct for Suppliers” (CoCS) obliges suppliers, among other things, to maintain an effective environmental policy and to comply with all applicable environmental laws and regulations. Suppliers are encouraged to address environmental issues proactively, strengthen their environmental responsibility, and promote appropriate technologies and life-cycle practices. A central element of this policy is the management of chemicals and hazardous materials. Suppliers are required to identify all chemicals and materials that could pose a risk if released into the environment. In addition, suppliers must regularly monitor air emissions, implement emission control measures, and introduce a greenhouse gas reduction plan that meets or exceeds legal requirements. Air emissions covered by this policy include volatile organic chemicals, aerosols, corrosive substances, particulates, ozone-depleting chemicals, and combustion by-products. However, the CoCS does not explicitly address the prevention of incidents and emergency situations.
Reference		A detailed description of the CoCS can be found in the chapter “ESRS S2 – Workers in the Value Chain.”

Consumer

Standard Operating Procedure (SOP) – Raw Material Selection Criteria (Consumer)
Key content		The “Standard Operating Procedure – Raw Material Selection Criteria” defines the requirements for raw materials used in our products. It covers aspects of product safety, regulatory requirements, quality, microbiology, and Consumer business-specific restrictions. A key element of the “Standard Operating Procedure” (SOP) is that raw materials must not contain substances prohibited under the EU Cosmetics Regulation or EU Chemicals Legislation (REACH Regulation). In addition, unless specific exemptions apply, raw materials must not contain substances listed on the “Candidate List of substances of very high concern for Authorisation” published by the European Chemicals Agency (ECHA).
Scope		The policy applies globally across all regions to raw materials intended for the manufacture of cosmetic products and over-the-counter medicinal products (OTC products) of the Consumer Business Segment, including those sourced from third parties. Exemptions apply, however, to fragrance mixtures, packaging materials, and products of the La Prairie and Chantecaille brands, for which separate regulations are in place.
Responsibility		The Product Safety department within the Global Product Stewardship function of Research and Development (R&D) is responsible for defining the raw material requirements set out in this policy. Compliance with the policy is monitored through internal standard processes prior to the approval of new materials for market release.
Third-party standards/initiatives		In addition to the EU regulations mentioned above, the policy takes into account further EU legislation, including provisions on pesticide residues and ingredients or additives in food and feed. Moreover, the SOP is aligned, among other frameworks, with the “Convention on International Trade in Endangered Species of Wild Fauna and Flora” (CITES) and publications of the “EU Scientific Committee on Consumer Safety” (SCCS).
Consideration of stakeholder interests		No stakeholders were involved in the development of this policy.
Availability		The SOP is accessible to internal stakeholders and is stored in the central document management system of the global Quality Management System (QMS).

Fragrance Restriction List (Consumer)
Key content		The “Fragrance Restriction List” aims to ensure consumer safety and product quality by specifying the allowable quantities of certain fragrance ingredients for different categories of cosmetic products.
Scope		The policy applies globally to all fragrances and flavorings used by the Consumer Business Segment, including Beiersdorf subsidiaries and contract manufacturers. All fragrances and flavorings must comply with the requirements set out in the respective “Fragrance Briefing” and the version of the “Fragrance Restriction List” valid at the time of the briefing.
Responsibility		Responsibility for this policy lies with the cross-functional Expert Team Fragrances, led by the Head of Ingredient Compliance within the Regulatory department. A contractual agreement between fragrance suppliers and the Consumer Business Segment ensures the binding nature of the “Fragrance Restriction List.” Implementation of the policy is monitored through internal standard processes. New fragrances and flavorings from suppliers are only approved after an assessment process, which includes obtaining a “Fragrance Compliance File” to validate global regulatory compliance and adherence to the policy.
Third-party standards/initiatives		The policy contains requirements that go beyond legal standards, including prohibitions on certain substances or substance groups. Specifically, no substances listed on the “Candidate List of substances of very high concern for Authorisation” published by ECHA at the time of the “Fragrance Briefing” are permitted.
Consideration of stakeholder interests		The “Fragrance Restriction List” is based on internal assessments and expert opinions. Before a new version of the list is published and becomes effective, fragrance suppliers are invited to comment on the draft. This open dialogue helps to avoid technical barriers to new creations.
Availability		The policy is provided to the regulatory contact persons of fragrance suppliers and is reissued after each update. Suppliers are required to implement the restrictions in their IT systems and confirm compliance to us.

Consumer

To avoid and reduce the identified material negative impacts associated with pollution, the Consumer Business Segment has implemented specific actions, described below.

Phased Phase-Out of Cyclomethicone
Action		Until 2030, we are focusing on the phased phase-out of cyclomethicone (D5/D6), a significant source of SVHC (substances of very high concern) in the Consumer product portfolio. This substance is classified in the EU as very persistent, meaning it degrades or transforms very slowly in the environment, and as highly bioaccumulative. The framework for the phase-out was defined by the R&D management team in 2019.
Scope		The action plan covers the entire Consumer Business Segment globally, in deviation from the scope of reporting defined under ESRS 2, including Coppertone operations. In cases where data is incomplete (e.g., missing master data), quantities are extrapolated based on the available information.
Time horizon		Implementation was planned for NIVEA and Eucerin products marketed in Europe by 2025, and globally by 2030.
Expected outcome		We aim to significantly reduce the use of SVHCs, thereby contributing to the objective of our “SOP – Raw Material Selection Criteria” to minimize environmental hazards.
Progress		Compared with 2019, the global quantity of cyclomethicone circulated in the reporting year was reduced by 90%. Since 2024, no products containing cyclomethicone have been produced for the European market for NIVEA and Eucerin.

Environmental Performance Assessment
Action		A process for assessing environmental performance, including ecotoxicological criteria and classifications, was approved by the R&D management team in 2019 and has been applied since then. This process provides clear guidelines for environmental evaluation based on hazard data, with criteria such as persistence, bioaccumulation, and aquatic toxicity.
Scope		The process applies to the Consumer Business Segment and its global activities.
Time horizon		Ongoing
Expected outcome		The primary goal is to reduce the use of persistent ingredients in the product portfolio and to prevent the inclusion of new persistent substances in the raw material portfolio. This action supports the objectives of our “SOP – Raw Material Selection Criteria.”
Progress		The process has been actively applied since its approval in 2019. It ensures the continuous assessment and exclusion of persistent ingredients from the business segment’s raw material portfolio.

Actions in the Upstream and Downstream Value Chain of Both Business Segments

Beiersdorf is not currently implementing material action plans regarding pollution of air and water in the upstream value chain or concerning microplastics. Actions addressing microplastic pollution in the downstream value chain generally target cosmetic ingredients that could enter the environment via wastewater. Our company has largely phased out the use of microplastics according to the “United Nations Environment Programme” (UNEP) definition. Accordingly, no additional actions are reported for 2025.

We acknowledge that minimizing pollution in the upstream value chain, such as emissions or contamination during production and sourcing, is highly relevant. However, these impacts are largely outside our direct operational control. Our ability to influence these areas is primarily limited to ensuring compliance with our CoCB and CoCS. Further information is provided in the chapter “ESRS S2 – Workers in the Value Chain.”

Consumer

To reduce our material negative impacts related to pollution, we have set various targets within the Consumer Business Segment. The targets support the objectives of our “Beiersdorf Environmental Policy.” No stakeholders were involved in setting these targets.

We calculate the quantities of substances placed on the market automatically based on the number of units sold per calendar year. These calculations are derived from product bills of materials, formulation compositions, and the raw materials they contain. In cases where data is incomplete (e.g., missing master data), quantities are extrapolated based on the available information.

100% of Cosmetics Free from Synthetic Polymer Microparticles by 2032
Target		To address the material negative impact associated with microplastics, we have defined the following target: 100% of cosmetics are to be free of synthetic polymer microparticles (SPMs) by 2032. A restriction on SPMs has applied in the EU since October 2023, with transition periods of four years for rinse-off products and six years for leave-on products. Beiersdorf’s commitment goes beyond legal requirements, as we have implemented a globally applicable voluntary commitment. Many SPMs lose their particulate structure during the manufacturing process of cosmetic formulations and thus no longer fall under the scope of the restriction.
Base year and baseline value		2024
Progress		The 2032 target of formulating 100% of cosmetics without SPM particles was already achieved in 2025. Cosmetic products contain no SPM particles. While some cosmetic products contain ingredients that would be classified as SPMs at the raw material level according to the EU definition, it has been demonstrated that these ingredients lose their particulate characteristics during production and thus no longer fall under the EU SPM restriction. As a result, no SPM particles are released into the environment worldwide via our cosmetic products.
Scope		All Consumer Business Segment cosmetic products, globally.
Methodologies and assumptions		The target was developed based on scientific principles as well as methods and assumptions aligned with national, EU, or international regulatory objectives. At the same time, our efforts go beyond EU requirements. All verification methods regarding the absence of SPM particles in cosmetic products are based on the applicable EU restriction guidelines. The European Cosmetics Association (Cosmetics Europe) has developed guidance that clearly indicates whether SPM particles are present in a cosmetic product. In addition, we have received declarations from raw material suppliers in the chemical industry confirming that the respective raw materials lose their particulate properties during the production process of cosmetic products. Finally, we verified this using our own analytical methods.
Target monitoring		Monitoring and verification processes are established, and raw materials have been assessed according to the EU SPM restriction definition since October 2023.
Changes vs. prior year		The target was fully achieved in 2025 and is therefore no longer actively pursued as a 2032 target.

Use of 100% Biodegradable Polymers in European Product Formulations
Target		Our voluntary target was to use exclusively biodegradable polymers in European product formulations by the end of 2025. This addresses the negative impact of microplastics and the pressure on water resources in the downstream value chain, as well as the risk from potential future regulatory restrictions.
Base year and baseline value		2018, 1,026 kt
Progress		Compared with 2018, 77% fewer non-biodegradable polymers were used in European product formulations in the reporting year. Our target was therefore not achieved. Despite extensive substitution efforts in many categories, certain high-performance applications still require non-biodegradable polymers to ensure product quality and meet consumer expectations. In these cases, usage has been minimized as far as technically feasible. Efforts to reduce the proportion of non-biodegradable polymers continue.
Scope		All European product formulations of the Consumer Business Segment
Methodologies and assumptions		To reduce potential negative environmental impacts, the use of non-biodegradable polymers is gradually being reduced. All raw materials are assessed for biodegradability based on Annex XIII of the European REACH Regulation and related guidance on information requirements (Chapter R.11). The criteria for substance persistence defined in these documents specify the timeframe within which a molecule is considered biodegradable. Based on this criteria, we identified polymers that are not sufficiently biodegradable and should therefore be removed from our European product formulations by the end of 2025.
Target monitoring		Monitoring and testing processes are in place to automatically track the use of these substances in product formulations.
Changes vs. prior year		The target will not be extended or pursued beyond 2025.

Targets in the Upstream and Downstream Value Chain of Both Business Segments

Beyond the Consumer Business Segment targets, Beiersdorf has not defined additional specific targets for pollution of air and water in the upstream value chain. Nevertheless, we monitor supplier compliance with our CoCB to ensure environmental requirements are met. Beiersdorf has also set a concrete target to improve coverage and control of the CoCB, which indirectly addresses pollution in the upstream value chain. Further information is provided in the chapter “ESRS S2 – Workers in the Value Chain.”

The evaluation of raw materials used by Beiersdorf considers both human and environmental toxicity in accordance with applicable regulations. The main criteria for identifying SVHC may, however, conflict with requirements under the Cosmetics Regulation or internal Beiersdorf guidelines on human and environmental safety. Through the phased phase-out of cyclomethicone (see “actions”), we are already removing the substance that represents the most significant environmental impact in our product portfolio. Therefore, no additional targets in this area have been defined at this time.

Annual Report 2025

Annual Report 2025

ESRS E2 – Pollution

Material Impacts, Risks, and Opportunities

Actions in the Upstream and Downstream Value Chain of Both Business Segments

Targets in the Upstream and Downstream Value Chain of Both Business Segments

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Results

ESRS E2 – Pollution

Material Impacts, Risks, and Opportunities

Policies Related to Pollution

Policies Related to Pollution of Air and Water

Policies Related to Substances of Very High Concern

Actions Related to Pollution

Actions in the Upstream and Downstream Value Chain of Both Business Segments

Targets Related to Pollution

Targets in the Upstream and Downstream Value Chain of Both Business Segments

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Results