How we report

We are committed to transparent reporting on the progress we make towards achieving our sustainability strategy.

Scope and data 2023

The Sustainability Disclosure is our annual sustainability performance report. It shares our sustainability strategy, policies and processes, initiatives, goals and performance data for the global group operations of H & M Hennes & Mauritz AB (called H&M Group in the report).

Our 2023 reporting comprises H&M Group brands (H&M — which includes H&M HOME, H&M Move and H&M Beauty — and the Portfolio Brands consisting of COS, Weekday, Monki, & Other Stories, ARKET, Afound and Singular Society), as well as subsidiaries that are either wholly or partially owned during the financial year from 1 December 2022 to 30 November 2023, unless stated otherwise. Find a full list of entities in our Annual and Sustainability Report 2023.

We are increasingly integrating our financial and sustainability reporting in line with developing sustainability disclosure requirements. The Sustainability Disclosure complements our Annual and Sustainability Report, which covers corporate governance and both financial and sustainability results. Web content and reporting indexes offer additional information, including how we report.

Our website and Annual and Sustainability Report offer more information on our material issues. This includes our process for identifying, prioritising and reviewing our most material topics. We are further developing this process to align our approach with the Corporate Sustainability Reporting Directive (CSRD).

To ensure we are using the best available data, we continuously improve how we calculate and compare our scope 1, 2 and 3 emissions data. Read more below about how we calculate our emissions.

How we report, including how we calculate emissions and report social impact.


  • Global Reporting Initative (GRI).We report according to the current GRI Standards. Download our  GRI Index 2023. 
  • UN Guiding Principles Reporting Framework.  We were one of the first companies to report on human rights in line with the UNGP Reporting Framework in 2015. We regularly evaluate salient human rights issues in our materiality assessment. 
  • Task Force on Climate-Related Financial Disclosures (TCFD). Our climate risk analysis follow TCFD recommendations. Read more in ourAnnual and Sustainability report.   
  • UN Global Compact and CEO Water Mandate. We are signatories to the UN Global Compact. Our annual sustainability reporting acts as our Communication on Progress for the UN Global Compact and CEO Water Mandate. and we disclose via the UN Global Compact digital reporting system. See our latest Communication on Progress.
  • Modern Slavery Act. We report in accordance with the UK Modern Slavery Act and the Australian Modern Slavery Act 2018 (Cth), as well as the new Canadian Supply Chains Act. See our Modern Slavery Statement.
  • Corporate Sustainability Reporting Directive (CSRD): We welcome the CSRD, which requires companies report according to the European Sustainability Reporting Standards. We are preparing to comply, for example by integrating more sustainability content into our Annual and Sustainability Report and strengthening our materiality assessment process.

We report in line with relevant legislation, including evolving human rights and due diligence policies developed by the European Union, Germany, Norway and the UK.