LEVI 2023 Sustainability Goals and Metrics
LEVI 2023 Sustainability Goals and Metrics
LEVI 2023 Sustainability Goals and Metrics
Metrics
LEVI STRAUSS & CO.
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TABLE OF CONTENTS
Page
Number
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS............................................ 3
PART I .......................................................................................................................................................... 3
Description of Business ........................................................................................................................... 3
Progress Toward Our Goals .................................................................................................................... 3
Our Sustainability Goals for 2025 and Beyond ...................................................................................... 4
PART II ......................................................................................................................................................... 4
Climate .................................................................................................................................................... 5
Consumption ............................................................................................................................................ 8
Community .............................................................................................................................................. 11
Other Metrics ........................................................................................................................................... 14
NOTES ......................................................................................................................................................... 16
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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Sustainability Goals & Metrics Report (“Sustainability Report”) and related website content contain
forward-looking statements, including statements related to our sustainability strategies, initiatives and targets. We
based these forward-looking statements on our current assumptions, expectations and projections. These forward-
looking statements are estimates and involve a number of risks and uncertainties that could cause actual results to
differ materially. Additional risks, uncertainties, and information regarding our governance can be found in our
Annual Report Form 10-K and our Proxy Statements filed with the SEC. Other unknown or unpredictable factors
also could have material effects on our future results, performance or achievements. All information in this
Sustainability Report and related website is as of the date originally presented and we disclaim any obligation to
update this information.
As used herein, Levi Strauss, LS&Co., Levi, Levi’s, the company, the Company, we, us, our and similar terms
include Levi Strauss & Co. and its subsidiaries, unless the context indicates otherwise.
PART I
Description of Business
From our California Gold Rush beginnings, Levi Strauss & Co. has grown into one of the world's largest
brand-name apparel companies. A history of responsible business practices, rooted in our core values, has helped us
build our brands and engender consumer trust around the world. Under our Levi's®, Dockers®, Levi Strauss
Signature™, Denizen®, and Beyond Yoga® brands, we design, market, and sell – directly or through third parties
and licensees – products that include jeans, casual and dress pants, tops, shorts, skirts, dresses, jackets, activewear,
footwear, and related accessories for men, women and children around the world. Our newest brand, Beyond
Yoga®, acquired in 2021, is a body-positive, premium athleisure apparel brand focused on quality, fit, and comfort
for all shapes and sizes.
To advance our progress on environmental, social, and governance (“ESG”) initiatives, and ensure we meet
stakeholder expectations for ESG commitments and performance, we hold ourselves accountable to a holistic
sustainability strategy. The intent of our sustainability strategy is to be a leader in transparency and impact, to
accelerate the circular economy ecosystem, and to increase collaboration in the apparel industry by inspiring
employees, communities, and value chain partners to join our journey toward an inclusive and regenerative industry
in which all people are treated with dignity and respect.
Our holistic sustainability strategy, which includes 16 goals, demonstrates our commitment to both a
comprehensive definition of sustainability and to progress across our key sustainability pillars of climate,
consumption, and community. Our strategy provides a framework for us to continue embedding our sustainability
ambitions within our broader business operations to create greater resilience and address the most pressing
challenges of our time.
We introduced our updated slate of people- and planet-first goals in our fiscal year 2021 Sustainability
Report, which was published in September 2022. The goals include targets tied to various areas across our
sustainability strategy and collectively reflect our guiding philosophy of profits through principles. Since then, we
continue to report annually on the status of all 16 goals. Among our goals, there is variation in their level of
maturity. Our greenhouse gas (GHG) reduction goals are the most established, with reporting over several years and
approval from the Science Based Target initiative (SBTi). Some of our other goals were established more recently,
and we are continually striving to drive progress and enhance our reporting capabilities. For some of our newer
goals we are still in the process of establishing the comprehensive baselines, key performance indicators, and data
systems necessary to report on our progress and impact. Where we are still working on quantitative data to report,
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we continue to measure our progress and impact using qualitative measures. We remain committed to providing the
best available data where applicable, while improving the reliance on our data, estimates, and methodologies.
16 people- and planet-first goals that illustrate our commitment to bettering the world we all share.
Please refer to the respective goal sections below for additional footnotes and details regarding the scope and other
pertinent information related to the goals outlined herein.
Climate
• Net-zero emissions of greenhouse gases by no later than 2050
• 42% absolute reduction in supply chain greenhouse gas (GHG) emissions from purchased goods
and services by 2030
• 90% absolute reduction in GHG emissions and 100% renewable electricity in all company-
operated facilities by 2025
• Reduce freshwater use in manufacturing by 50% in areas of high-water stress by 2025
• Prevent and reduce our impact on biodiversity within our supply chain; support ecosystem
protection and restoration programs beyond our supply shed
Consumption
• By 2026, develop a comprehensive plan to make the company circular ready
• Key markets to introduce or increase resale and upcycling initiatives to extend the life of our
products by 2025
• Zero waste to landfill from company-operated facilities and 50% waste diversion across strategic
suppliers by 2030
• Eliminate single-use plastics in consumer-facing packaging by shifting to 100% reusable,
recyclable or home compostable plastics by 2030
• Strategic garment wet finishing manufacturing and fabric mills use 100% certified Screened
Chemistry by 2026
• Use only third-party preferred or certified more sustainable primary materials by 2030
Community
• Continually improve apparel worker health, satisfaction, and engagement
• Ensure competitiveness and equity in total rewards
• Ensure that LS&Co. remains a dynamic and inclusive career destination
• Leverage the leadership of the Levi Strauss Foundation and invest in our communities to advance
pioneering social change
• Drive societal impact in communities where LS&Co. operates through advocacy, grantmaking
employee giving and volunteerism
PART II
The purpose of this document is to report on and provide transparency into our goals, select ESG metrics,
and a brief commentary around the underlying data, calculations, and methodologies for each. This document should
be read in conjunction with existing disclosures around our ESG programs, which can be found on our website, our
Climate Transition Action Plan, and other voluntary reporting. This document and the related website content is
unaudited and has not undergone third party assurance, is not incorporated by reference and does not constitute a
part of our SEC filings.
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Climate
In fiscal year 2023, our long-term net-zero emissions target for 2050 was validated by the SBTi and we
updated our near-term scope 3 goal in accordance with version 1.2 of the SBTi Corporate Net-Zero Standard, which
requires companies to use the same base year for near-term and long-term scope 3 targets. As a result, our 1.5°C-
aligned near-term target has been revised to a 42% absolute reduction in supply chain (scope 3) greenhouse gas
emissions by 2030, over a 2022 base year. Previously, the target was set as a 40% absolute reduction in supply chain
greenhouse gas (GHG) emissions by 2025, over a 2016 base year.
In calculating our emissions data, our scope 2 impact is quantified using both location- and market-based
methods and includes CO2e deduction from purchased renewable energy certificates (REC/EAC/GO). Location-
based method of allocation considers the GHG emissions based on the average energy generation emission factors
of the regional grid, whereas market-based allocation accounts for emissions based on the specific energy sources
that a company contracts for, such as RECs. The tracking of our science-based target (SBT) progress through the
procurement of renewable energy and other forms of low-carbon power is calculated using the market-based method
as it provides an opportunity to account for individual corporate procurement actions. Our total scope 3 GHG
emissions inventory includes all applicable scope 3 categories, which are detailed in the “Other Metrics” section.
LS&Co. uses a control approach, meaning that the inventory accounts for all (100 percent) impacts from operations
for which the company has direct control. More specifically, the inventory and baseline were developed using an
operational control boundary, meaning that the company agrees to take ownership over all (100 percent) impacts
associated with operations across scopes 1,2 & 3 for which the company and its subsidiaries has direct operational
control. For fiscal year 2023, LS&Co. has completed a third-party verification for fuel-and-energy related activities
across scope 1, scope 2, and scope 3 category 3.
In fiscal year 2023, our progress towards our selected Climate goals were as follows:
Levi Strauss & Co. commits to reach net-zero greenhouse gas emissions across the value chain by 2050. To
achieve our Net-Zero science-based target (SBT), LS&Co. will cut 90% of our absolute scopes 1, 2 and 3 GHG
emissions by 2050 from a 2022 base year. Upon achievement of 90% absolute reduction, LS&Co. will neutralize
any residual emissions in line with SBTi criteria. Progress against our long-term net-zero goal is dependent on the
progress of our near-term scope 1, scope 2 and scope 3 goals, as further detailed below. The progress of these near-
term goals are provided in their respective sections.
Our net-zero goal includes scope 1, scope 2, and categories 1, 4, 5, 6, 9, and 12 of scope 3 (refer to “Other
Metrics” section below for further details), collectively representing over 90% of our total in boundary 2022 baseline
emissions. To date, our net zero target emissions total 2,462 thousand tCO2e. For 2023 our market-based emissions
breakdown towards our net-zero is as follows:
2023
tCO2e % of total
in thousands
Scope 1 Emissions 10 0.4 %
Scope 2 Emissions 2 0.1 %
Scope 3 Emissions 2,450 99.5 %
Total Emissions 2,462 100.0 %
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Goal: 42% absolute reduction in supply chain greenhouse gas (GHG) emissions from purchased goods
and services by 2030
Our supply chain GHG emissions goal is measured against a 2022 base year. The goal pertains specifically
to our scope 3, Category 1 (Purchased Goods and Services) apparel production emissions related to tops and
bottoms as it represents the majority or 72% of LS&Co.'s total scope 3 emissions. Scope 3 Category 1 emissions
from indirect spend, footwear and accessories production are excluded from our near-term and long-term scope 3
target boundaries.
Goal: 90% absolute reduction in GHG emissions and 100% renewable electricity in all company-
operated facilities by 2025
Levi Strauss & Co. commits to reduce absolute scope 1 and 2 GHG emissions 90% by 2025. Our owned
and operated GHG emissions goal is measured against a 2016 base year, and covers company operated facilities
which includes LS&Co. leased locations globally - manufacturing, distribution, offices, and mainline and outlet
retail stores. The goal pertains to our scope 1 and 2 direct and indirect emissions and is consistent with limiting
temperature rise of 1.5°C compared to pre-industrial levels. Energy data is collected from monthly utility bills, and
therefore, does not align with LS&Co. fiscal year dates. As such, we have used month-end data to most closely align
with our fiscal year. Emissions and energy data is from December 1, 2022 through November 30, 2023.
We reduced GHG emissions associated with all company-operated facilities by 77% from the base year.
Year Ended
2016 2021 2022 2023 2025
Base Target
Metric Tons CO2e 49,947 16,956 14,674 11,685 4,995
Cumulative % Increase (66)% (71)% (77)%
(Decrease) From Base Year
Levi Strauss & Co. commits to use 100% renewable electricity in all company owned and operated
facilities by 2025. Our goal refers to “renewable electricity” rather than “renewable energy”. While it has become
common to use interchangeably, they are different. Electricity refers to purchased-from-the-grid electricity, as
opposed to other forms of energy, such as natural gas, diesel and other fuels.
Our renewable electricity sources include energy from LS&Co.’s on-site projects, RECs (renewable energy
certificates) and EACs (energy attribute certificates) from LS&Co. locations, and electricity that we receive from
renewable energy generation serving the electric grids where select LS&Co. offices, factories or retail stores are
located. Electricity data is collected from monthly utility bills, and therefore, does not align with LS&Co. fiscal year
dates. As such, we have used month-end data to most closely align with our fiscal year. Emissions and energy data is
from December 1, 2022 through November 30, 2023.
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Our renewable electricity consumption in company-operated facilities was 108,384 megawatt hours
(MWh), or 97% of the total electricity used in those facilities.
Year Ended
2025
2021 2022 2023 Target
Percent renewable electricity in company- 85% 90% 97 % 100%
operated facilities
Goal: Reduce freshwater use in manufacturing by 50% in areas of high-water stress by 2025
Our water goal is measured against a 2018 base year. The goal pertains only to our wet finishing key
supplier manufacturing facilities and fabric mills in areas of high-water stress. Key suppliers refer to suppliers
covering more than 80% of our global product units. Wet finishing is defined as any processing stage where textile is
treated with colorants, chemicals, and water. High-water stressed geographies are defined by the World Resource
Institute (WRI) aqueduct water risk atlas tool. Current year progress against the 2018 baseline is calculated using the
usage of wet finishing key suppliers with reported freshwater usage in areas of high-water stress for the current year,
compared to the respective supplier's 2018 water usage. As a result, the 2018 baseline in liters varies annually,
reflecting the water usage of the applicable suppliers and areas of high-water stress.
Water data is provided by suppliers, through a third-party system, and is based on the calendar year.
Therefore, water data does not align with LS&Co. fiscal year dates. In prior years, we reported water-use a year in
arrears due to timing and other factors used to estimate usage data from our suppliers. This year, we have accelerated
our timeline, and can present both 2022 and 2023 in this report. As such, we have used the annual data which most
closely aligns with our fiscal year. For the calendar year 2022, the estimate of total freshwater used by wet finishing
key suppliers in manufacturing our products in areas of high-water stress was 22,574 million liters, a 12% reduction
from the relevant 2018 base year. For the calendar year 2023, the estimate of total freshwater used by wet finishing
key suppliers in manufacturing our products in areas of high-water stress was 18,722 million liters, a 27% reduction
from the relevant 2018 base year.
Cumulative reduction in freshwater used by wet finishing key suppliers in manufacturing in areas of high-
water stress from the 2018 base year are as follows:
Goal: Prevent and reduce our impact on biodiversity within our supply chain; support ecosystem
protection and restoration programs beyond our supply shed
LS&Co. set our first-ever biodiversity goal and supporting targets in 2023 following the completion of our
2022 assessment1 to identify material impacts and dependencies on nature across the value chain. LS&Co. set three
targets to drive progress against our biodiversity goal:
• By the end of fiscal year 2030, invest in at least three projects in high-water-stressed basins2 that support
the reduction of freshwater withdrawal pressures and nutrient load pressures in our raw material supply
chain.
• Reach zero deforestation across high-risk materials3 by the end of fiscal year 2025.
• Protect and restore 30%4 of our raw material footprint in high biodiversity significant regions by the end of
fiscal year 2030.
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Given the nature and timing of the biodiversity goal and supporting targets, no quantifiable progress has been made
as of this reporting period. As a result, there are no updates to disclose at this time.
_________
(1) Beyond Yoga® data was not included in this assessment.
(2) Locations of basins will be selected by water/drought risk locations and our LS&Co. baseline biodiversity assessment. The exact
proximity requirements are yet to be determined.
(3) High-risk raw materials are defined as natural rubber, bovine leather and man-made cellulosic fibers as defined by EU Deforestation
Regulation requirements. Zero deforestation is defined as avoiding the change of forests and natural ecosystems for agricultural
purposes, governed by a December 31, 2020 cut-off date (the point in time after which no conversion is permissible) – per the EU
Deforestation Regulation.
(4) 30% of our fiscal year 2022 baseline is approximately 50,000 hectares.
Consumption
In fiscal year 2023, updates on our selected Consumption goals were as follows:
Goal: By 2026, develop a comprehensive plan to make the company circular ready
Our circularity goal is to have a comprehensive plan developed by 2026 which outlines the steps and
actions to make the company’s products and services circular ready.
As of 2023, our efforts to develop a plan are underway. Our strategy is primarily based on the Circular
Economy framework and principles of the Ellen MacArthur Foundation, which defines circular products as those
that can be used more, are made to be made again and are made from safe, and recycled, or renewable inputs. Our
products and services will be considered “circular ready” when they align to an established circularity framework.
We will continue to report progress on the development of our plan.
Goal: Key markets to introduce or increase resale and upcycling initiatives to extend the life of our
products by 2025
We currently offer resale and upcycling programs like our Levi’s® Tailor Shop and Levi’s® SecondHand
recommerce platform, which is available to customers in the United States. Through the Levi’s® SecondHand
recommerce platform we have reclaimed or extended approximately 20,000 units of clothing and resold 10,000
units, serving around 7,000 customers.
The below table represents an estimate of items sent for a second life (including consumer trade-ins,
vintage products, and damaged returns), shown as net items fulfilled.
Year Ended
2021 2022 2023
Units of clothing reclaimed or extended 28,000 18,000 20,000
Number of units resold 14,000 13,000 10,000
Number of consumers purchasing secondhand items 10,000 9,000 7,000
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Goal: Zero waste to landfill from company-operated facilities and 50% waste diversion across strategic
suppliers by 2030
We set this goal to accelerate our existing waste strategy. In fiscal year 2022, we began identifying
immediate and longer-term actions to meet the goal. In fiscal year 2023, we have identified two targets for our
owned and operated facilities and one for our supply chain. Our intention is to certify our company-operated
distribution centers and manufacturing plants with TRUE Zero Waste. In alignment with the Zero Waste
International Alliance and TRUE Zero Waste certification, facilities that reach the 90% threshold will be designated
as zero waste.
Our key suppliers have diverted 76% of waste from landfill. Waste diversion refers to the process of
redirecting waste materials from landfills through reuse, recycling (upcycled or downcycled), composting, or other
environmentally responsible methods. The waste represented is the percentage of nonhazardous waste diverted over
all nonhazardous waste in kilograms by our key suppliers. Waste data is provided by suppliers, through a third-party
system, and is based on the calendar year. Therefore, waste data does not align with LS&Co. fiscal year dates. As
such, we have used the 2023 calendar year data which most closely aligns with our fiscal year.
Year Ended
December 31
2023
% of waste diverted from landfill at O&O locations N/A 1
We have completed some early steps toward this goal, including continuing to participate in a Fashion for
Good project to test compostable alternatives to conventional single-use polybags, and are identifying the immediate
and longer-term actions to reduce the use of plastics in our supply chain, distribution centers, and stores. Work to
eliminate single-use plastics in consumer-facing packaging has been temporarily paused while we evaluate the
prioritization of our efforts surrounding our consumption goals. We remain committed to experimenting with
alternative and long-term methods to reduce plastics, both in our company and in concert with others in our industry.
We expect to resume efforts to capture and report on these metrics in subsequent years.
Goal: Strategic garment wet finishing manufacturing and fabric mills use 100% certified Screened
Chemistry by 2026
Our chemistry goal pertains only to our wet finishing key supplier manufacturing facilities and fabric mills.
Key suppliers refer to suppliers covering more than 80% of our global product units. Wet finishing is defined as any
processing stage where textile is washed or treated with dyes, pigments, chemicals, and water.
We track both the percentage of Zero Discharge of Hazardous Chemicals (ZDHC) Manufacturing
Restricted Substances List (MRSL) as well as Screened Chemistry conformance. The ZDHC MRSL provides a clear
framework for identifying and eliminating hazardous chemicals from our supply chain, ensuring that our products
are safer for both people and the environment. Using chemical formulations that conform to the ZDHC MRSL
allows suppliers to assure themselves, and their customers, that banned chemical substances are not intentionally
used during production and manufacturing processes. Meanwhile, Screened Chemistry allows our suppliers to go a
step further by proactively evaluating, tracking, and selecting safer chemical alternatives, enhancing the overall
safety and sustainability of our supply chain. Screened Chemistry covers all auxiliary and polymer chemicals used
for production, and helps suppliers to meet future hazard assessments and traceability regulatory requirements.
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Tracking both these metrics reflect our commitment to continuous improvement and enhancing traceability of
chemicals used in our supply chain.
The results of our wet finishing key suppliers are self-reported and further weighted using the results of a
third-party verification performed on a sample population. As of 2023, 75% of chemicals delivered or purchased by
facilities for production were in conformance with ZDHC MRSL and 28% of our suppliers auxiliary chemicals were
certified Screened Chemistry.
Year
Ended
2023
% of chemicals purchased for production in
conformance with ZDHC MRSL 75 %
% of screened chemicals in inventory used for LS&Co.
production 28 %
We launched the LS&Co. Chemical Playbook for ZDHC in fiscal year 2022 and subsequently implemented
updates in 2023. The playbook aims to communicate both our Screened Chemistry strategy and steps for supplier
facilities’ conformance with requirements from the ZDHC. Refer to the playbook and “Other Metrics” section below
for more details.
Goal: Use only third-party preferred or certified more sustainable primary materials by 2030
Our fiber goal defines primary materials as cotton, manmade cellulosic fibers (MMCs), leather and
polyester. These were selected either based on the high percentage of fibers used in our products, or the overall risk
surrounding the raw material. We define “more sustainable” materials as those that have achieved third-party
verification or certification based on the Textile Exchange, which defines a preferred fiber or material as “one which
results in improved environment and/or social sustainability outcomes and impacts in comparison to conventional
production”. While our suppliers source a small amount of leather, we include it in our analysis given the impact of
leather on biodiversity. We work with our suppliers to improve supply chain visibility and partner with solution
providers to support the development of traceability for leather.
In our year-over-year fiber analyses, we track the fiber used in our products based on current year
purchases made for future product seasons—the second half of the current fiscal year and the first half of the
following fiscal year. Together, these seasons generally correspond to the fiber sourced for LS&Co. products in the
fiscal year.
Year Ended
Fiber 2021 2022 2023
Cotton 89 % 88% 89%
Polyester 5% 7% 7%
Manmade cellulosics 4% 4% 3%
Elastane 1% 1% 1%
Other (wool, leather, hemp, etc.) <1% <1% <1%
Data for cotton, manmade cellulosics, and polyester excludes production for Levi’s Footwear and
Accessories (LFA), local production, licensees, and Beyond Yoga®. Data for leather excludes local production,
licensees, and Beyond Yoga®. The percent of leather products sourced from Leather Working Group (LWG) rated
suppliers is based on the best available information at the time of reporting. We are dedicated to improving the
methodology used to calculate the amount of LWG-rated leather in our products by partnering with LWG and our
suppliers.
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Percent of fibers sourced that are more sustainable:
Year Ended
2021 2022 2023
More sustainable cotton (i.e., 95% >99% 96 %
cotton that was organic,
recycled or Better Cotton)
Manmade cellulosic fibers 100% 100% 100 % 1
Community
In fiscal year 2023, our progress towards our selected Community goals were as follows:
Our apparel worker health, satisfaction, and engagement goal tracks both the percentage of key Tier 1
suppliers that have a well-established and functional worker-management committee (WMC) and the percentage of
key Tier 1 suppliers with WMC comprised of more than 50% or proportionate women in decision making. The
2023 percentages are as follows:
Year Ended
2023
% of key suppliers have well-established and functional
worker-management committee (WMC) 62 %
% of key suppliers with WMC comprised of 50% or
proportionate women workforce in decision making 57 %
In 2022, we introduced our refreshed Worker Well-being (WWB) program and guidebook which offers
brands and contract factories a self-directed approach to locally relevant ways to improve worker well-being and
business performance. Please refer to our worker well-being program for further details.
To ensure LS&Co. maintains fair and equitable compensation, historically, we conducted US pay analysis
audits every other year through a third-party. In 2022, we used a third-party to complete an audit covering our U.S.
non-union population, including corporate and retail employees, as well as distribution center management. The
study considered job level, performance, experience, and other factors such as promotions and location of jobs. The
audit confirmed that we do not have any systemic pay differences across gender and ethnicity.
In 2023, we developed in-house capabilities with oversight from outside counsel to run a similar analysis.
The in-house analysis found compensation to be at parity across gender and ethnicity in the US following any outlier
remediation. Further, we examined the gender pay equity for all our global corporate populations. Ethnicity data is
not commonly captured internationally, and in some countries illegal for companies to track. We found no
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statistically significant gender pay differences across these markets. We will continue to run an annual in-house
analysis to fulfill our commitment to fair and equitable compensation.
Goal: Ensure that LS&Co. remains a dynamic and inclusive career destination
Our goal focuses on hiring, representation, and engagement to ensure that LS&Co. remains a dynamic and
inclusive career destination. In 2020, LS&Co. announced this goal to recruit, hire, and promote more people of color
at all levels, and to increase the number of women in executive positions. This baseline representation data is as of
December 31, 2020. For comparison purposes, all representation data is as of calendar year end December 31. All
pay gender data is global, while ethnicity data is U.S. Our 2020 and 2023 representation data are as follows:
Representation Data:
As of December 31, 2020
Executive Top Corporate Frontline All
Leadership Management Employees Workers Employees
Employees by Gender
Female 46.2 % 39.3 % 54.4 % 59.7 % 60.6 %
Male 53.8 60.7 45.6 40.3 37.1
Not Specified/Undeclared N/A N/A N/A N/A 2.3
Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %
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To learn about our efforts in 2023 and find additional representation data, please see our Diversity, Equity
& Inclusion Impact Report.
Goal: Leverage the leadership of the Levi Strauss Foundation and invest in our communities to advance
pioneering social change
We continue to invest in our communities to advance social change through our Levi Strauss Foundation
(LSF, or the foundation). LSF is a separately run charitable foundation which is funded by LS&Co.. LSF invests in
our communities, outfitting movements and leaders fighting for a just and abundant world. All LSF amounts are
based on LSF fiscal year, which ends on November 30th.
Year Ended
2021 2022 2023
(Dollars in millions)
LSF grants $ 9.5 $ 12.0 $ 9.3
Goal: Drive societal impact in communities where LS&Co. operates through advocacy, grantmaking
employee giving and volunteerism
How we give reflects our commitment to our values. Outside of the LSF’s giving, LS&Co. provided $2.5
million in funding to nonprofit organizations worldwide, and approximately $0.3 million in product donations.
Year Ended
2021 2022 2023
(Dollars in millions)
Total amount of direct
corporate and brand grants $ 3.1 $ 3.4 $ 2.5
Product donations $ 0.9 $ 1.9 $ 0.3
Percent of corporate giving by focus area is self-reported by each nonprofit organization within a third-
party charitable management platform.
Year Ended
Focus Areas 2022 2023
Sustainability 23 % 14 %
Equality 29 % 43 %
Civic engagement 25 % 16 %
Gun violence prevention 17 % 18 %
Other 6% 9%
Other Metrics
Our total scope 3 emissions of 3,732 thousand tons CO2 e includes emissions that are both in boundary and
relevant to our business, and categories of indirect emissions streams that fall outside of our near-term and long-term
scope 3 SBT boundaries. This is tracked and calculated as part of our Carbon Disclosure Project (CDP) survey.
Upstream (category 8) and downstream (category 13) leased assets, processing of sold products (category 10), and
investments (category 15) are not calculated as they are not applicable to our business. The 2022 amounts presented
below reflects our restated 2022 emissions, updated for the agricultural emissions accounting methodology to align
with GHGP’s forthcoming Land Sector and Removals Guidance.
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2022 2023
Tons CO2e % of Total Tons CO2e % of Total
rounded in thousands rounded in thousands
Category 1 Purchased Goods and Services 2,145 54.9 % 1,993 53.4 %
Category 2 Capital Goods 7 0.2 % 10 0.3 %
Category 3 Fuel and Energy Use 8 0.2 % 7 0.2 %
Category 4 Upstream Transport and Distribution 90 2.3 % 54 1.5 %
Category 5 Waste generated in company 15 0.4 % 14 0.4 %
Category 6 i travel
Business 10 0.2 % 9 0.2 %
Category 7 Employee Commuting 18 0.5 % 27 0.7 %
Category 8 Upstream leased assets N/A N/A N/A N/A
Category 9 Downstream transport and distribution 303 7.8 % 299 8.0 %
Category 10 Processing of sold products N/A N/A N/A N/A
Category 11 End of use of sold goods 1,201 30.7 % 1,202 32.2 %
Category 12 Waste disposal of products 82 2.1 % 81 2.2 %
Category 13 Downstream leased assets N/A N/A N/A N/A
Category 14 Operation of franchises 30 0.8 % 36 1.0 %
Category 15 Operation of investment N/A N/A N/A N/A
Total Scope 3 3,909 100 % 3,732 100 %
The scope 3 (category 1) 2.0 metric tons of CO2e emissions can be broken down to impact by life cycle
stage and activity as follows:
Year Ended
Category 1 Breakdown 2023
Yarn production 33 %
Raw material production 27 %
Textile production 19 %
Garment assembly (cut & sew and laundry emissions 9%
l )
Garment production (multiple stages) 9%
Sundries 3%
Total 100 %
The below emissions represents total fibers sourced, including scraps, and does not represent the fibers
solely in our final products. The emissions impact of the top three raw materials sourced are as follows:
2023
t CO2e
Top 3 Raw Material Impact Rounded in thousands
Cotton 368
Polyester 58
MMC 18
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Updates on our LS&Co. Chemical Playbook
Since the publication of our Chemical Playbook, we remain committed to disclosing our progress as
outlined therein. Please refer to the tables below for additional chemical metrics and updates.
ZDHC MRSL and Gateway Chemical Module: As of 2023, 204 facilities were registered in ZDHC
Gateway, including all of our key wet finishing facilities. Breakout between Tier 1 and Tier 2 key wet finishing
facilities are as follows:
Year Ended
2023
Tier 1 (Laundry) 62 %
Tier 2 (Mills) 38 %
ZDHC Wastewater: As of 2023, 86% of our key wet finishing facilities had wastewater discharge and
100% were registered in the ZDHC Gateway Wastewater Module. 14% of our key wet finishing facilities were
classified as zero liquid discharge (ZLD).
ZDHC Gateway Wastewater Module: Annually, facilities perform two tests as per the latest ZDHC
wastewater (WW) guidelines. Key wet finishing facilities are required to reach at least Foundational level and
upload wastewater testing results to Detox.live including Corrective Action Plan (CAP) in case of any failure. The
key wet finishing facilities’ wastewater performance is as follows:
Tested Passed
April 2023 93 % 79 %
October 2023 96 % 77 %
ZDHC Academy: 95% of our key wet finishing facilities were ZDHC Academy participating facilities.
ZDHC Chemical Management System and Facility Leader Program: ZDHC Chemical Management
System (CMS) implementation is monitored with ZDHC Supplier to Zero (S2Z) certifications. Of the our key wet
finishing facilities, ZDHC S2Z Certifications were as follows:
2023
Foundational Level 57 %
Progressive Level 43 %
Performance InCheck & ClearStream Reporting: On average 95% of facilities were completing
ClearStream Reports, 100% of key wet finishing facilities were completing InCheck Reports.
NOTES
This report covers performance during our fiscal year 2023 (November 28, 2022 through November 26,
2023), except where noted. The Company’s fiscal year ends on the Sunday that is closest to November 30 of that
year. Some of our calculations rely on supplier data, and due to limitations on proprietary information, certain
metrics—such as greenhouse gas emissions and other goal-related data—are measured in calendar months rather
than aligned with our week-based fiscal periods. We consider the few day discrepancies between our fiscal periods
and calendar months to be immaterial. As a result, the data is not differentiated and is presented as 'Year Ended'
above. All references to years relate to our November fiscal year rather than the December calendar year, except
where noted..
Our reporting is based on the underlying disclosure context. When appropriate, certain sections of this
report focus on our company-operated corporate offices, distribution centers, factories and retail stores across all our
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geographic regions. Unless indicated otherwise, metrics include consolidated data from the company and its
subsidiaries. In September 2021, we acquired Beyond Yoga®, and its sustainability data has been included unless
indicated otherwise. At other times, we include information related to third parties that manufacture, distribute or
sell our products, including suppliers, vendors, contractors, licensees and other partners. The apparel supply chain
traditionally comprises four tiers: Tier 1—Garment manufacturers (cut and sew, laundry); Tier 2—Processing
facilities (fabric dyeing, weaving, and finishing mills); Tier 3—Processing facilities (textile spinning); and Tier 4—
Raw material suppliers. Data inclusions and exclusions are clearly noted. The term 'strategic supplier' refers to a
designated subset of suppliers with whom we conduct business, selected based on their strategic importance to our
goal initiatives and or alignment with our sustainability strategy. This includes key suppliers, which represent
suppliers covering more than 80% of our global product units, or an applicable subset—such as wet finishing key
suppliers or those operating in areas of high water stress. Further details and references to these suppliers are
provided in the relevant sections.
Rounding
We use conventional rounding methods throughout the report, and data has been rounded to the nearest
whole number except where noted, and with the exception of items approaching 100% ( >99%), in which case, we
will not round to avoid misleading or implying 100%.
Use of Estimates
We continually review Greenhouse Gas Protocol accounting standards, SBTi target standards, and CDP
criteria and are committed to utilizing best practice quantification methodologies. Changes to GHGP or SBT
standards may trigger mandatory recalculations of historical GHG inventories, and adjustments to target boundaries
and trajectories.
Data Verification
We are committed to data accuracy, comparability and consistency that enable year-over-year assessments
of our sustainability progress. We applied our internally developed substantiation process to the information and
disclosures provided in this report. This included review of report content to reliable external and internal evidence,
including system-generated reports, external assurance reports, and certifications received. Differences from
industry standards, assumptions, estimates or models used in the information are clearly referenced and explained.
Additionally, the report is reviewed by an internal cross-functional team to ensure our disclosures are presented
clearly and consistently. While this process gives us confidence in the integrity and accuracy of our data and
disclosures, it is not a substitute for third-party assurance. We regularly review emissions quantification
methodologies to ensure we are aligned with best practices. Changes in our methodologies may result in updated
calculations for our current and previous reporting periods, including our base year. Reasonable methodologies,
estimates and other assumptions are used when compiling the data based on the information and methodologies
available at that time.
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