{"id":22392,"date":"2026-02-19T15:23:06","date_gmt":"2026-02-19T14:23:06","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=22392"},"modified":"2026-04-02T07:43:08","modified_gmt":"2026-04-02T06:43:08","slug":"communicating-changes-in-sustainability-goals-and-targets-trends-and-recommendations","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/en\/blog\/communicating-changes-in-sustainability-goals-and-targets-trends-and-recommendations\/","title":{"rendered":"Communicating Changes in Sustainability Goals and Targets: Trends and Recommendations"},"content":{"rendered":"\t\t
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To instill stakeholder trust, we suggest that companies changing their sustainability goals or targets increase transparency around the what, how and why of their new approaches.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Goals versus targets\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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While goals are broad and aspirational statements, often qualitative in nature, targets are quantitative and measurable benchmarks with baseline and deadline years. Our recommendations on transparency around why goals or targets are being changed, replaced or eliminated are the same for both.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Achievement of Existing and Setting New Goals or Targets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Some companies use progress bars, callout boxes and other design elements to discuss the achievement of a sustainability goal or target. In addition, they often provide context on how they intend to make further progress post achievement, especially if the achieved goal or target was part of meeting a broader long-term commitment like net-zero greenhouse gas (GHG) emissions or zero waste.<\/span><\/p>

For example, <\/span>Target <\/span><\/a>met two of its 2025 goals early: sourcing 60% of the electricity for company operations from renewable sources and reducing operational food waste by 50% across stores, supply chain facilities and headquarters from a 2017 baseline year as part of their plan to achieve zero waste to landfill in their U.S. operations by 2030.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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Target<\/a><\/span> used progress bars and callout boxes with icons in its 2024 Sustainability and Governance Report to explain which of their sustainability-related goals were met and being maintained, on track to be met, or in need of acceleration to meet their timeline.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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New Circumstances and Eliminating Goals or Targets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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More companies are becoming transparent about the challenges they face in meeting their sustainability goals or targets, including how they are adapting.<\/span><\/p>

For example, in the introduction to <\/span>Air Products<\/span><\/a>\u2019 2025 Sustainability Report, the company expressly states that the report does not include an update on its environmental goal performance because the company is transitioning to a new GHG emissions reporting approach to align with developing global regulatory and reporting requirements. As a result, they explained, their 2026 report will include a new emissions reporting boundary aligned with the company\u2019s financial reporting, disclosure of all the company\u2019s material Scope 3 emissions and reporting on emissions from facilities previously not included in their prior emissions inventory boundary\u2014all improvements in their <\/span>climate reporting.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Air Products<\/span><\/a> transparently explains in its 2025 Sustainability Report how the company is improving its climate disclosures going forward.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Similarly, Lululemon discusses in its <\/span>Impact Report 2024<\/span><\/a> how it has met, updated or is eliminating (and in some cases replacing) its sustainability goals and why.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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For each of its sustainability topics in its Impact Agenda 2030 report, <\/span>Lululemon<\/span><\/a> discusses its overall approach, progress against goals, what they are doing to meet their goals and what\u2019s next as they maintain, update or eliminate goals.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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A growing number of companies are scaling back or eliminating their GHG emissions reduction targets, including pushing back timelines for achieving net zero by 5 to 10 years or eliminating their targets altogether. A chart published by <\/span>Generation Investment LLP\u00b9<\/span>\u00a0<\/span><\/a>shows a trend of delaying net-zero target dates set post 2022, making them less ambitious or, as many companies explain, more realistic.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Generation Investment LLP<\/a>\u2019s<\/span> calculations using Net Zero Tracker for the world\u2019s largest 2000 companies<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Similar adjustments to target dates are evident around targets related to circularity and zero waste. Companies like <\/span>Coca-Cola<\/span><\/a>, Walmart, Nestl\u00e9, PepsiCo, Mars, and others have shifted from targets focused on reducing the use of virgin plastic derived from non-renewable sources and increasing use of refillable and returnable packaging by 2025 or 2030 to commitments focused on the collection of recyclables and the use of recycled materials. Several of these <\/span>companies have explained that, while they have made progress, there are \u201cinherent systemic challenges\u201d that have <\/span>made it difficult for them to meet their initial ambitions.\u00b2\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Why is scaling back happening?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Some companies may have set their goals or targets in response to external stakeholder pressures before aligning internal resources to determine their feasibility. In addition, local, state, national and foreign regulations, incentives, tax credits and other governmental \u201ccarrots and sticks\u201d\u2014along with advancements in affordable and scalable technology\u2014in many cases haven\u2019t kept pace with initial company ambitions. The political and economic instability of the last <\/span>five years\u2014from supply chain disruptions to rising material costs to political scrutiny of environmental, social and governance (ESG) commitments and programs, including industry coalitions around climate\u2014has made setting realistic plans to meet goals and targets that much harder.\u00b3<\/span><\/p>

As companies deal with the realization that in some cases progress is misaligned with expected time horizons, they are faced with the challenge of communicating this reality to their investors and other stakeholders. While greenhushing (purposely not disclosing sustainability-related information) may be growing as a temporary solution, we recommend directly addressing challenges, roadblocks, and ongoing learnings. Transparency can demonstrate resilience, instill stakeholder trust and lead to long-term value creation. Greenhushing also can result in legal liability.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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The Special Case of DEI<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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A growing number of U.S. companies have also scaled back or eliminated other sustainability-related goals around diversity, equity and inclusion (DEI). See Labrador\u2019s comprehensive thought piece on this topic here<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Best Practices to Consider\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Be transparent about what has changed and why\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Using a materiality lens, we suggest thoughtfully thinking through not only the disclosures around changed sustainability goals and targets but also their timing and location\u2014from voluntary or regulatory reports to websites and social media. Consider discussing the original goal or target, the reasons for specific changes, and any related impacts on the business or its other sustainability goals or targets. Keep in mind how changes in goals, especially their elimination without replacement, may be perceived by investors and other stakeholders. Companies may also want to <\/span>think through the timing and messaging of communicating changes in sustainability goals and targets and the timing of <\/span>earnings calls, investor days or regulatory filings.<\/span><\/p>

Other details to consider disclosing:<\/span><\/p>