Reckitt   	
Insights 2022
SUSTAINABILITY
GOVERNANCE,
REPORTING AND
ASSURANCE
High standards of corporate 
governance, combined with  
a rigorous, open approach to 
reporting, are central to maintaining 
the trust of our stakeholders.
01

OUR SUSTAINABILITY GOVERNANCE FRAMEWORK
Corporate Responsibility, Sustainability,  
Ethics and Compliance Committee (CRSECC)
BOARD OF DIRECTORS
Reckitt   	
Insights 2022
SUSTAINABILITY GOVERNANCE, REPORTING AND ASSURANCE CONTINUED
Governance
Our Annual Report and our Corporate Governance Report provide 
information about our approach to governance. Additionally, 
information on how sustainability is governed at Reckitt and the 
principles that lie behind it are published on our website.
Our governance framework remains broadly unchanged in 2022,  
with effective forums across the business responsible for overseeing 
progress and ensuring sustainability considerations are embedded 
into our decision-making. 
At Board level
Our Board of Directors is collectively responsible for the overall 
leadership of the Group and for promoting its long-term sustainable 
success while focusing on its strategic direction, Purpose, values 
and governance. The Board has regular discussions about the risks 
and opportunities for the Company and conduct a formal review of 
the Group’s principal risks at least once a year. Sustainability itself, 
including the key issue of climate change, is considered one of the 
Company’s principal risks. This reflects the continued growth in 
importance of sustainability and its central role in the Company’s 
growth strategy. 
The Board delegates regular management of sustainability 
related matters to a sub-committee, the Corporate Responsibility, 
Sustainability, Ethics and Compliance Committee (CRSECC). The 
Committee meets quarterly to review our progress against our 
sustainability strategy, and performance against our targets. 
Meetings are attended by the CEO, who has accountability for 
sustainability performance at executive level. He is joined at the 
meetings by various members of the Group Executive Committee, 
including the Chief Marketing, Sustainability & Corporate Affairs 
Officer and other senior executives. A summary of the matters 
discussed by the CRSECC during 2022 is available in the CRSECC 
Report within the 2022 Annual Report and Accounts (pages 120-125).
At managerial level
Our managerial oversight of sustainability reflects the structure  
of our business as one Group with three business units. We have  
a single committee for the Group as a whole, the Risk, Sustainability 
and Compliance Committee (RSCC), chaired by our CEO. This is 
supported by business unit-level committees, which report up to  
the RSCC and share information with the CRSECC. These committees 
all meet and report quarterly on sustainability issues and risks, 
including performance against targets to enable their ongoing 
oversight of activity.
The RSCC reviews risks and our progress in managing them, and 
covers all of our environmental, social and governance (ESG) activity. 
This includes, for example, reviewing the management of, and 
responses to, issues flagged through our Speak Up whistle-blowing 
systems, alongside our social impact programme and progress 
towards our climate ambitions.  
Within the business, our Corporate Affairs & Sustainability function 
leads strategy development and compliance, while programmes are 
implemented by our Brands, Supply Chain, R&D, and Safety, Quality 
and Regulatory Compliance teams. All functions are represented at, 
and are overseen by, the Executive Committee. With the creation of 
the new role of Chief Marketing, Sustainability & Corporate Affairs 
Officer in 2022, the connection between brand purpose, consumer-
facing activity and the delivery of our sustainability programmes is 
consolidated within a single function. This strengthens our ability 
to deliver impact through our purpose-led brands, while also 
demonstrating sustainability to consumers who wish to support 
more sustainable brands. 
Chris Sinclair
Chair of the 
Board
Pam Kirby
Non-Executive 
Director 
(CRSECC Chair)
Nicandro Durante
Chief Executive 
Officer
Risk,  
Sustainability 
 and Compliance 
Committee (RSCC)
Health GBU
Health Risk  
& Compliance 
Review Meeting
Hygiene GBU
Hygiene Risk  
& Compliance 
Review Meeting
Nutrition GBU
Nutrition Risk  
& Compliance 
Review Meeting
Greater China & 
eCommerce GBU
 Risk &  
Compliance  
Review Manon 
Board Meeting
 Risk & Compliance  
Review  
eCommerce 
Leadership Team
Mehmood Khan
Non-Executive 
Director
Olivier Bouhan
Non-Executive 
Director
02

Reckitt   	
Insights 2022
SUSTAINABILITY GOVERNANCE, REPORTING AND ASSURANCE CONTINUED
Reporting
We are committed to being transparent and believe that publicly 
reporting on sustainability is fundamental to our ability to deliver our 
strategy. After all, sustainability is at the heart of our purpose-led 
growth strategy and so comprehensively reporting on it within our 
Insights, as well as our Annual Report, simply reflects this truth.
We therefore welcome the increasing focus of investors on ESG 
issues, and the response from reporting regulators and standard 
setters to emphasise the relationship between ESG issues and 
financial performance and to create a consistent set of sustainability 
standards for reporting. 
We support moves by the International Sustainability Standards 
Board (ISSB) to develop comprehensive global sustainability 
disclosure standards suitable for capital markets. We are also 
monitoring the development of the UK’s Sustainability Disclosure 
Requirements (SDRs) and the UK Green Taxonomy. 
Beyond the UK, we are strengthening our understanding of the 
EU Taxonomy and pending requirements linked to the Corporate 
Sustainability Reporting Directive.
This year, we continued to develop our understanding and disclosure 
of our climate-related risks and opportunities in line with the 
recommendations of the Task Force on Climate-related Financial 
Disclosures (TCFD). 
We also continued our work on mapping ecosystems and 
biodiversity impact in key supply chains, through our partnership 
with Nature-based Insetting, a spin-off from the University of Oxford. 
The outcomes will enable us to contribute to and deliver against 
the emerging work of the Taskforce on Nature-Related Financial 
Disclosures (TNFD). Reckitt is a member of the TNFD Taskforce and, 
during 2022, committed to supporting the development and testing 
of the beta version of the framework and will participate in a pilot  
of the emerging scenario modelling guidance in 2023. 
Reporting and performance approach
Our data is reported for the year 1 January to 31 December 2022 
unless noted otherwise. We use key performance indicators (KPIs) to 
help measure the impact of our operations in line with our materiality 
assessment. In many cases, independent external guidance, such as 
the Global Reporting Initiative (GRI) Standards or specific standards 
on environmental reporting, inform our approach. These enable 
comparison with other companies. We also adopt KPIs that are most 
practical and add most value across our business and supply chain.
Our 2030 Sustainability Ambitions are based on a 2015 baseline year 
unless otherwise indicated.
The principles and methodologies we have used in reporting our 
sustainability performance data for 2022, along with our statement 
of directors’ responsibilities in preparing the information, can be 
found in our Reporting Criteria and Basis of Preparation. 
Frameworks and standards
While we wait for a consistent set of sustainability standards for 
reporting to emerge, we continue to reference the frameworks that 
will meet the varying needs of investors, key ratings agencies and 
indices such as Dow Jones Sustainability Index (DJSI). These include:
•	 Sustainable Development Goals (SDGs): Our Purpose is to 
protect, heal and nurture in the relentless pursuit of a cleaner, 
healthier world and, in this context, we fully support delivery 
of all the SDGs by 2030. We believe we can make the biggest 
impact on five of the goals: SDG 2 Zero Hunger; SDG 3 Good 
Health and Wellbeing; SDG 5 Gender Equality; SDG 6 Clean Water 
and Sanitation; and SDG 13 Climate Action. These are closely 
connected to our brands and our social impact partnerships.  
We also contribute to other relevant goals and refer to the SDGs 
throughout our sustainability reporting
•	 Task Force on Climate-related Financial Disclosures:  
Our TCFD statement provides climate-related information and 
insights into how we are mitigating and adapting to climate-
related risks and opportunities. More information can be found in 
our Climate change Insight and 2022 Annual Report and Accounts
•	 GRI Standards: We have prepared our 2022 sustainability reporting 
with reference to the GRI Standards
•	 Value Reporting Foundation SASB Standards: We continue to 
report against certain disclosures from SASB’s Household and 
Personal Products Standard
•	 	United Nations Global Compact: Our annual Communication 
on Progress (CoP) demonstrates our commitment to the Ten 
Principles of the UN Global Compact and the SDGs 
Our full suite of sustainability reporting, including our GRI and SASB indexes,  
can be found at reckitt.com/our-company/policies-reports
 
Audiences
Many stakeholders — employees, customers, shareholders/investors, 
consumers of our products, and advocacy and campaigning 
organisations — have an interest in one or more aspects of our 
sustainability reporting. Our aim is to provide all our stakeholders 
with the information they’re looking for, while telling an accurate  
and consistent story about our work during the year.
For more information on our stakeholders and how we engage with them, see  
reckitt.com/our-impact/our-approach/materiality-and-stakeholder-engagement
Assurance
Third-party assurance is a key part of our approach to reporting. External 
scrutiny helps us improve, while reassuring our stakeholders that  
the data we publish is accurate. This year, we again engaged 
ERM CVS to provide independent limited assurance over certain 
sustainability disclosures. 
03

Reckitt   	
Insights 2022
SUSTAINABILITY GOVERNANCE, REPORTING AND ASSURANCE CONTINUED
Independent Limited Assurance Statement to Reckitt Benckiser Group plc  
ERM Certification and Verification Services Limited (“ERM CVS”) was engaged by Reckitt Benckiser Group plc (“Reckitt”) to provide limited assurance in relation to the selected information set out below and 
presented in the Reckitt Sustainability Insights 2022 Report (the “Report”). 
Engagement summary
Scope of our assurance engagement 
Whether the 2022 data for the following selected disclosures are fairly presented in the Report, in all material respects, in accordance with the reporting criteria. Our assurance engagement does not extend to 
information in respect of earlier periods or to any other information included in the Report.
Sustainable product innovation
•	 Total net revenue from more sustainable products (£ million) 
•	 Net revenue from more sustainable products (%) 
Climate change
•	 Total product carbon footprint (million tonnes CO₂e) (with indirect consumer phase)
•	 Total product carbon footprint (million tonnes CO₂e) (without indirect consumer phase)
•	 Reduction in product carbon footprint vs 2015 (%)
•	 Scope 1 GHG emissions (tonnes CO₂e)
•	 Scope 2 GHG emissions (location-based) (tonnes CO₂e)
•	 Scope 2 GHG emissions (market-based) (tonnes CO₂e) 
•	 Reduction in GHG emissions Scope 1 & 2 vs 2015 (%) 
•	 Energy use (GJ) (manufacturing and warehouses only) 
•	 Energy use per unit of production (GJ per tonne of product) 
•	 Reduction in energy use in manufacturing & warehousing per unit of production vs 2015 (%)
•	 Renewable electricity across operations (%) 
Water
•	 Total product water footprint (million l) (with indirect consumer phase)
•	 Total product water footprint (million l) (without indirect consumer phase)
•	 Reduction in product water footprint vs 2015 (%)
•	 Water withdrawal (m³)
•	 Wastewater discharge (m³)
•	 Water discharge per unit of production (m³ per tonne of product)
•	 Water use per unit of production (m³ per tonne of product)
•	 Reduction in water use in manufacturing and warehousing per unit of production vs 2015 (%)
Waste
•	 Total waste (tonnes)
•	 Waste per unit of production (tonnes per tonne of product)
•	 Hazardous waste per unit of production (tonnes per tonne of product)
•	 Reduction in waste from our operations per unit of production vs 2015 (%)
•	 Zero waste to landfill (% factories)  
Health, safety and wellbeing
•	 Lost Work Day Accidents (no.)
•	 Lost Work Day Accident Rate (LWDAR) (per 100,000 hours) 
•	 Reduction of Lost Work Day Accident Rate (LWDAR) vs 2021 (%)
•	 Reduction of Lost Work Day Accident Rate (LWDAR) since 2018 (%)
•	 Recordable accidents (no.)
•	 Employee fatalities (no.) 
•	 Contractor fatalities (no.) 
•	 Severe accidents (no.) 
•	 Total Recordable Frequency Rate (TRFR) (per 100,000 hours) 
•	 Reduction of Total Recordable Frequency Rate (TRFR) vs 2021 (%)
•	 Reduction of Total Recordable Frequency Rate (TRFR) since 2018 (%)
•	 Occupational illness cases (no.)
•	 Occupational illness frequency rate (per 100,000 hours) 
Inclusion
•	 Women employed – Group Board (% at 31 December 2022)
•	 Women employed – Executive Committee (% at 31 December 2022) 
•	 Women employed – Group leadership team (% at 31 December 2022) 
•	 Women employed – senior management (% at 31 December 2022) 
•	 Women employed – global employees (% at 31 December 2022)  
Partnering for social impact
•	 People engaged with purpose-led partnerships, programmes and campaigns to promote awareness 
for a cleaner, healthier world (no.)
•	 People engaged with purpose-led partnerships, programmes and campaigns to promote awareness 
for a cleaner, healthier world (no.) (cumulative no. since 2020)
Our assurance engagement does not extend to information in respect of earlier periods or to any other 
information included in the Report.
04

Reckitt   	
Insights 2022
Reporting period 
Covers 1 January 2022 - 31 December 2022
Reporting criteria 
Reckitt’s reporting criteria and definitions
Assurance standard and level of assurance  
We performed a limited assurance engagement, in accordance with 
the International Standard on Assurance Engagements ISAE 3000 
(Revised) ‘Assurance Engagements other than Audits or Reviews 
of Historical Financial Information’ and in accordance with ISAE 3410 
for Greenhouse Gas data issued by the International Auditing and 
Standards Board. 
The procedures performed in a limited assurance engagement vary 
in nature and timing from, and are less in extent than for a reasonable 
assurance engagement and consequently, the level of assurance 
obtained in a limited assurance engagement is substantially lower 
than the assurance that would have been obtained had a reasonable 
assurance engagement been performed.
Respective responsibilities 
Reckitt is responsible for preparing the Report and for the collection 
and presentation of the information within it, and for the designing, 
implementing and maintaining of internal controls relevant to the 
preparation and presentation of the selected information.
ERM CVS’ responsibility is to provide conclusions to Reckitt on the 
agreed scope based on our engagement terms with Reckitt, the 
assurance activities performed, and exercising our professional 
judgement. We accept no responsibility, and deny any liability, to any 
party other than Reckitt for the conclusions we have reached. 
Our conclusion
Based on our activities, as described below, nothing has come to 
our attention to indicate that the 2022 data for the disclosures listed 
under ‘Scope’ above are not fairly presented in the Report, in all 
material respects, in accordance with the reporting criteria.
Our assurance activities  
Considering the level of assurance and our assessment of the risk of 
material misstatement of the selected information, a multidisciplinary 
team of sustainability and assurance specialists performed a range 
of procedures that included, but was not restricted to, the following:  
An assessment of the appropriateness of the reporting criteria for the 
selected information  
•	 A review of external media reporting relating to Reckitt to identify 
sustainability issues in the reporting period that may be relevant to 
the assurance scope 
•	 Interviews with representatives responsible for managing the 
selected issues
•	 Interviews with relevant staff to understand and evaluate the 
relevant management systems and processes (including internal 
review and control processes) used for collecting and reporting 
the selected disclosures
•	 A review at corporate level of a sample of qualitative and 
quantitative evidence supporting the reported information
•	 An analytical review of the year-end data submitted by all 
locations included in the consolidated 2022 Group data for the 
selected disclosures which included testing the completeness 
and mathematical accuracy of conversions and calculations, and 
consolidation in line with the stated reporting boundary
•	 Visits to three Reckitt production sites in UK, Poland and India to 
review source data and local reporting systems and controls
•	 A further virtual visit to one Reckitt production site in Brazil to 
review source data and local reporting systems and controls
•	 Confirmation of conversion and emission factors and assumptions 
used
•	 A review of the presentation of information relevant to the scope 
of our work in the Report to ensure consistency with our findings
The limitations of our engagement
The reliability of the assured information is subject to inherent 
uncertainties, given the available methods for determining, 
calculating or estimating the underlying information. It is important  
to understand our assurance conclusions in this context. 
Our independence, integrity and quality control 
ERM CVS is an independent certification and verification body 
accredited by UKAS to ISO 17021:2015. Accordingly we maintain a 
comprehensive system of quality control, including documented 
policies and procedures regarding compliance with ethical 
requirements, professional standards, and applicable legal and 
regulatory requirements. Our quality management system is at least 
as demanding as the relevant sections of ISQM-1 and ISQM-2 (2022). 
ERM CVS applies a Code of Conduct and related policies to ensure 
that its employees maintain integrity, objectivity, professional 
competence and high ethical standards in their work. Our processes 
are designed and implemented to ensure that the work we 
undertake is objective, impartial and free from bias and conflict of 
interest. Our certified management system covers independence 
and ethical requirements that are at least as demanding as the 
relevant sections of Parts A & B of the IESBA Code relating to 
assurance engagements. 
The team that has undertaken this assurance engagement has 
extensive experience in conducting assurance on environmental, 
social, ethical, and health and safety information, systems and 
processes, and provides no consultancy related services to Reckitt in 
any respect. 
Other matters 
We have provided Reckitt with a separate management report with 
our detailed (non-material) findings and recommendations.
Gareth Manning
Partner, Corporate Assurance 
London, United Kingdom
22 March 2023
ERM Certification and Verification Services, London
www.ermcvs.com |  post@ermcvs.com
SUSTAINABILITY GOVERNANCE, REPORTING AND ASSURANCE CONTINUED
05