GSK

Carbon per million dollars of revenue. The legacy industry-standard reference (CDP, MSCI). Useful for cross-sector context, but distorted by margin — high-margin firms appear artificially efficient. Read alongside the operational and asset intensities for the full picture.

OpEx (operating expenditure) is the running cost of the business — staff, services, energy, materials. This shows how carbon-intensive operations are per million dollars of spend. Removes the margin distortion that revenue-based ratios introduce.

EVIC (Enterprise Value Including Cash) is the firm's total capital footprint — equity + debt + cash + minority interest. The EU's standard intensity measure (SFDR PAI 3) — answers: how much carbon does each million of capital deployed in this business produce?

PP&E (Property, Plant & Equipment) plus leased real-estate assets is the firm's physical infrastructure on the balance sheet. This shows the carbon intensity of that physical footprint — uses Scope 1+2+3 for consistency with the other headline intensities. Surfaces stranded-asset risk for asset-heavy firms.

GSK achieved its 2025 target of 100% renewably imported electricity and is working toward 100% renewably imported and generated electricity by 2030 (currently 85%). Key actions include installing on-site renewable electricity generation at 23 manufacturing sites, switching Singapore facilities to renewable electricity, and co-leading a Power Purchase Agreement (PPA) with peers and suppliers in China (via the Sustainable Markets Initiative Health Systems Task Force) that will unlock approximately 225 GWh of renewable electricity annually for medicine R&D and manufacturing.

GSK plans to secure high-quality carbon credits for the 20% of emissions estimated to be residual by 2030 (and a maximum 10% by 2045), aiming to secure all 2030 credits via nature-based project investments by 2028; at end-2025 the company had secured credits for 8% of estimated residual emissions (40% of required volume), including additional investment in a peat and mangrove restoration project in Indonesia. Criteria for high-quality projects include community consent, additionality, permanence, leakage mitigation, and avoidance of double counting.

• Sales fleet electrification

  As part of its Scope 1 direct-operations decarbonisation pathway to 2030, GSK is increasing the use of electric vehicles within its sales fleet, while acknowledging risks from vehicle availability, charging infrastructure and battery production constraints that could restrict full transition to 100% EVs by 2030.

• Low-carbon Ventolin (MDI propellant reformulation)

  GSK's reliever inhaler Ventolin accounts for ~43% of its total carbon footprint due to the high global-warming-potential HFA134a propellant. GSK has developed a next-generation Ventolin MDI using the low-carbon propellant HFA-152a, with positive pivotal phase III data confirming a 92% reduction in per-inhaler carbon footprint; regulatory submissions are underway with launch expected from 2026.

• Manufacturing energy efficiency and site decarbonization

  GSK's long-standing energy efficiency programme targets its own operations (Scope 1 & 2), including switching to renewable electricity, generating heat through renewable electricity or biofuels, and increasing use of electric vehicles by its sales fleet. In 2025, the company reduced Scope 1 & 2 carbon emissions by 14% compared with 2024, and by 45% compared with the 2020 baseline, driven by process efficiencies and renewable electricity adoption at multiple manufacturing sites.

• Manufacturing energy efficiency and on-site renewable generation

  GSK's long-standing energy efficiency programme, onsite solar deployment across 23 sites, and transition of heat generation toward renewable electricity or biofuels drove a 14% reduction in Scope 1&2 emissions in 2025 versus 2024 (45% below 2020 baseline), alongside adoption of automation/robotics and electronic batch records to cut material and paper waste.

• Low-carbon propellant reformulation of Ventolin metered dose inhaler

  Millions of patients use Ventolin, GSK's reliever metered dose inhaler, which accounts for 43-52% of the company's total carbon footprint due to the propellant's high global warming potential. GSK developed a next-generation Ventolin MDI using HFA-152a, a low-carbon propellant, which has shown a 92% reduction in carbon footprint per inhaler in phase III trials. Regulatory submissions have been made with launch expected from 2026, representing GSK's single largest primary decarbonization lever given its dominance of use-of-sold-product emissions.

• Low-carbon Ventolin inhaler propellant transition (use of sold products)

  Patient use of GSK's Ventolin (salbutamol) rescue metered-dose inhaler, prescribed to ~35 million people worldwide, accounts for just under half (48%) of GSK's total value-chain carbon footprint due to its propellant. GSK is investing in a low-carbon programme to transition to a next-generation, lower-carbon propellant with the potential to cut inhaler-related greenhouse gas emissions by 90%. Phase III trials begin in 2024, with regulatory submissions expected from 2025, supplementing GSK's existing low-carbon dry powder inhalers.

• Operational energy efficiency and renewable electricity switch (Scope 1 & 2)

  GSK reduced its Scope 1 and 2 market-based carbon emissions by 10% in 2023 versus 2022, and by 27% versus its 2020 baseline, primarily through energy efficiency measures and increased use of renewable electricity. Its Nashik site in India cut emissions by 93% since 2020 by switching to renewable biomass for heat and renewable electricity for power.

• Operational energy efficiency and electrification (Scope 1&2)

  GSK reduced Scope 1 and 2 market-based emissions by 10% in 2023 vs 2022 and 27% vs the 2020 baseline, driven by energy efficiency measures and increased renewable electricity use. Example: the Nashik site in India cut emissions 93% since 2020 by switching to renewable biomass heat and renewable electricity. GSK is also a member of EV100, committing to transition 100% of its vehicle fleet to electric/hybrid by 2030 and install chargers at 100 sites; in 2023, EVs/hybrids made up 6% of the sales fleet and 16% of the total fleet, with charging points at 30 major sites.

• Own operations energy efficiency and electricity decarbonisation

  GSK reduced Scope 1 and 2 market-based emissions by 10% in 2023 versus 2022, and by 27% versus its 2020 baseline, primarily through energy efficiency measures and increased renewable electricity use. The company targets an 80% absolute reduction in emissions across all scopes from its 2020 baseline by 2030.

• Low-carbon Ventolin propellant transition (use of sold products)

  Patient use of GSK's Ventolin metered-dose inhaler, driven by its propellant, accounts for roughly 48% of GSK's total value-chain carbon footprint (57% for all inhalers) and contributed to a Scope 3 increase in 2023 due to higher sales. GSK is investing in a next-generation, lower-carbon propellant with potential to cut inhaler emissions by 90%; Phase III trials begin in 2024 with regulatory submissions targeted from 2025.

• Operational energy efficiency and renewable electricity procurement (Scope 1&2)

  GSK reduced Scope 1 and 2 market-based emissions by 10% in 2023 versus 2022 (27% versus its 2020 baseline), driven primarily by energy efficiency measures and increased use of renewable electricity across its manufacturing and office sites.

• Low-carbon propellant transition for metered-dose inhalers (Ventolin)

  Patient use of GSK's Ventolin rescue inhaler, due to its current propellant, accounts for just under half (48%) of GSK's total value chain carbon footprint (use of sold products overall is 57%). GSK is investing in a next-generation, lower-carbon propellant with the potential to cut inhaler-related GHG emissions by 90%; Phase III trials begin in 2024 with regulatory submissions targeted from 2025. Scope 3 emissions rose in 2023 partly due to higher sales of this product ahead of the transition.

• Fleet electrification (EV100)

  GSK is a member of the EV100 initiative, committed to transitioning 100% of its vehicle fleet to electric or hybrid vehicles and installing chargers at 100 sites by 2030. In 2023, plug-in hybrid or fully electric vehicles made up 6% of the sales fleet and 16% of the total fleet, with chargers installed at 30 major sites (nearly 500 charging points).

• Operational waste reduction and product stewardship (life cycle assessment)

  GSK targets zero operational waste (including eliminating single-use plastics) by 2030 and a 25% environmental impact reduction for products and packaging by 2030, using an internally developed product carbon footprinting tool built on life cycle assessment (LCA). In 2023, operational waste fell 1% versus 2022 (21% cumulative since 2020), with 53% of materials recovered via circular routes, up from 39% in 2021.

• Operational energy efficiency and renewable electricity switching (Scope 1 & 2)

  GSK reduced Scope 1 and 2 market-based carbon emissions by 10% in 2023 versus 2022 (27% versus the 2020 baseline), driven primarily by energy efficiency measures and increased use of renewable electricity. For example, GSK's Nashik site in India cut emissions by 93% since 2020 by switching to renewable biomass for heat and renewable electricity.

• Fleet electrification via EV100 commitment

  As an EV100 member, GSK is committed to transitioning 100% of its fleet to electric or hybrid vehicles and installing chargers at 100 sites by 2030. In 2023, plug-in-hybrid or fully electric vehicles made up 6% of the sales fleet and 16% of the total fleet, with charging points installed at 30 major sites (nearly 500 charging points total).

• Operational energy efficiency and renewable electricity procurement

  GSK reduced Scope 1 and 2 carbon emissions by 6% in 2022 versus 2021 through increased renewable electricity use and site-level energy efficiency measures including new solar panels, upgraded lighting, and chiller replacements to reduce ozone-depleting refrigerant losses.

• Sales fleet electrification via EV100

  GSK is a member of EV100, committed to installing charging infrastructure at 100 sites and transitioning its sales fleet to low-carbon vehicles by 2030. As of October 2022, hybrid or fully electric vehicles made up 4% of the fleet, with chargers installed at 30 sites, increasing from 309 chargers in 2021 to 435 in 2022.

• Metered-dose inhaler propellant reformulation (green Ventolin)

  Use of sold products, dominated by propellant from metered-dose inhalers, makes up more than 50% of GSK's total value chain climate impact. GSK is investing in an R&D programme to reformulate Ventolin, which could reduce the climate impact of inhalers by up to 90% if clinical trials succeed; industrialisation of green Ventolin was initiated in 2022.

• Sales fleet electrification (EV100)

  As an EV100 member, GSK has committed to install EV charging infrastructure at 100 sites and transition its sales fleet to low-carbon vehicles by 2030. As of October 2022, hybrid or fully electric vehicles made up 4% of the fleet, with chargers installed at 30 sites, growing from 309 chargers in 2021 to 435 in 2022.

• Green Ventolin reformulation to cut metered-dose inhaler propellant emissions

  Use of GSK's medicines by patients—predominantly propellant from metered-dose inhalers for asthma/COPD—makes up over 50% of GSK's total climate impact (Scope 3 Category 11). GSK is investing in an R&D programme to reformulate Ventolin, which could reduce the climate impact of metered dose inhalers by up to 90% if clinical trials succeed; industrialisation has been initiated with regulatory submission data in progress.

• Reformulation of metered-dose inhaler propellants ('green Ventolin')

  Use of GSK's medicines and vaccines by patients—predominantly propellant from metered-dose inhalers for asthma and COPD—makes up over 50% of GSK's total value chain climate impact (5.4 million tCO2e in 2022). GSK is investing in an R&D programme to reformulate Ventolin with a lower-GWP propellant, which could reduce the climate impact of its inhalers by up to 90% if clinical trials succeed; industrialisation was initiated in 2022.

• Operational emissions reduction (Scope 1 & 2)

  GSK reduced Scope 1 and 2 market-based carbon emissions by 6% in 2022 versus 2021, primarily through increased renewable electricity procurement, energy efficiency upgrades (solar panels, upgraded lighting, chiller replacement to cut ozone-depleting refrigerant use), and site-level initiatives such as closed-loop heating at its Irvine facility.

• Metered-dose inhaler propellant reformulation

  Metered dose inhalers for asthma and COPD account for about 40% of GSK's carbon footprint because their propellant is a potent greenhouse gas (Scope 3 use-of-sold-products, ~5.3 million tCO2e in 2021). In 2021 GSK started an R&D programme to find a lower-impact propellant that could reduce emissions from its inhalers by about 90%.

• Metered-dose inhaler propellant redesign

  Propellant emissions from metered-dose inhalers for asthma and COPD account for roughly 40-46% of GSK's total value-chain carbon footprint because the propellant itself is a potent greenhouse gas. In 2021 GSK launched an R&D programme to find a lower-impact propellant that could reduce emissions from its inhalers by about 90%.

• Renewable electricity and fleet electrification (own operations)

  GSK reduced Scope 1 and 2 carbon emissions by 15% in 2021 versus 2020, primarily through increased use of renewable electricity, alongside EV100 membership committing to transition its sales fleet to low-carbon vehicles and install charging infrastructure at 100 sites by 2030 (4% of sales fleet electric/hybrid in 2021, chargers at 30 sites).

• On-site renewable power generation and PPAs at manufacturing sites

  GSK invested £50 million in UK and US manufacturing sites to secure renewable power generation, including new wind turbines and a 20-year PPA to supply solar electricity to its Irvine facility in Scotland and solar energy for its Oak Hill facility in New York, reducing Scope 1&2 emissions from its own operations by 15% in 2021 versus 2020.

• Low-GWP propellant R&D for metered-dose inhalers

  Metered-dose inhalers for asthma and COPD account for around 40% of GSK's carbon footprint (46% of scope 3) because their propellant is a potent greenhouse gas. In 2021 GSK started an R&D programme to find a lower-impact propellant that could reduce emissions from inhalers by about 90%, representing the single largest decarbonisation lever in GSK's value chain.

• Sales fleet electrification (EV100)

  GSK is a member of EV100, committed to transitioning its sales fleet to low-carbon vehicles and installing charging infrastructure at 100 sites by 2030. In 2021, 4% of the sales fleet were electric or hybrid vehicles, with chargers installed at 30 sites; a US pilot with the fleet management company deploys electric/hybrid plug-in vehicles with home chargers.

• Inhaler propellant emissions during manufacturing

  Propellant emissions during the manufacture of inhalers are a major and growing component of GSK's Scope 1 footprint (256 thousand tCO2e in 2020, up from 217 thousand tCO2e in 2019). GSK maintains public policy positions on ozone depletion and metered-dose inhalers for asthma, reflecting an ongoing focus on managing propellant-related emissions from its respiratory portfolio.

• Sales force vehicle fleet emissions reduction

  GSK tracks and has substantially reduced Scope 1 emissions from its sales force vehicle fleet, down from 154kt CO2e in 2017 to 75kt CO2e in 2020, reflecting fleet efficiency and reduced travel.

• Site energy efficiency and fuel switching (coal phase-down)

  GSK has reduced on-site coal use from 69 GWh in 2017 to 20 GWh in 2020 and cut total energy consumption from 4,461 GWh to 3,884 GWh over the same period, reflecting efficiency investments and fuel switching across its manufacturing and R&D site network.

• Inhaler propellant manufacturing emissions

  Fugitive propellant emissions during the manufacture of metered-dose inhalers are GSK's largest Scope 1 emissions source, at 256 thousand tCO2e in 2020 (~33% of Scope 1 emissions), and are tracked as a distinct category using internal systems rather than the hybrid model applied to other Scope 3 categories.

• Sales force vehicle fleet emissions

  GSK calculates sales-force vehicle emissions based on distance travelled (with an added ~10% estimate for offices lacking distance data) rather than fuel use directly. Emissions from this fleet fell from 128 thousand tCO2e in 2019 to 75 thousand tCO2e in 2020.

• On-site fuel efficiency and coal phase-down

  GSK tracks on-site fuel use (natural gas, coal, diesel, other fuels) via utility invoices and meter readings under its Scope 1 boundary. Coal use fell sharply from 64 GWh in 2019 to 20 GWh in 2020, while natural gas remained the dominant on-site fuel source at 2,125 GWh, indicating a shift away from coal within the operational energy mix.

• Business travel and employee commuting reduction

  GSK's Scope 3 business travel and employee commuting emissions fell significantly in 2020 (to 50,000 and 48,000 tCO2e respectively) due to pandemic-driven reductions in travel and office attendance; GSK continues to track these categories as part of its value chain carbon footprint and workplace policies.

• On-site fuel use and facility energy efficiency

  On-site fuel use is GSK's largest single Scope 1 emissions source (411 thousand tCO2e in 2020), calculated using UK Government emission and calorific conversion factors for natural gas, diesel, coal and other fuels combusted at GSK facilities. Total energy consumption fell from 4,461 GWh in 2017 to 3,884 GWh in 2020, indicating ongoing efficiency efforts across the network of owned and leased facilities.

• Product and packaging eco-design (25% environmental impact reduction target)

  GSK has finalised scope and methodology for its target of a 25% environmental impact reduction for products and packaging by 2030, focused on products anticipated to be the main drivers of its 2030 carbon footprint. As of 2025, 42% of in-scope products (including anti-infectives and respiratory portfolios) have environmental impact reduction plans in place, with all in-scope products targeted to have plans by end-2026.

• Supply chain decarbonisation via Sustainable Procurement Programme

  GSK's Sustainable Procurement Programme requires suppliers to disclose emissions and set carbon reduction targets aligned with a 1.5°C pathway. Supply chain emissions fell 6% in 2025 primarily due to suppliers switching to renewable electricity, supported by collaborative initiatives such as the 12-company China PPA unlocking ~225 GWh of renewable electricity annually.

• Sustainable procurement and supplier engagement for API/materials supply chain

  Scope 3 supply chain emissions (largely purchased goods/API, representing 38% of value chain footprint) are addressed through GSK's Sustainable Procurement Programme, which requires suppliers to disclose emissions and set carbon reduction targets aligned with a 1.5°C pathway. Supply chain emissions decreased 6% in 2025 primarily due to suppliers switching to renewable electricity, aided by the SMI Health Systems Task Force collaborative China PPA benefiting 12 companies.

• Logistics and downstream transportation optimization

  Emissions from logistics represent 4% of GSK's value chain carbon footprint. While not extensively detailed as a standalone lever, this is captured within the company's broader supply chain and Scope 3 categorization efforts as part of its overall net-zero pathway to 2045.

• Packaging and materials circularity/sustainable sourcing

  GSK targets 100% of key naturally-derived materials (e.g. aluminium, cellulose, palm oil, paper packaging, rapeseed oil, soy, sugar) to be sustainably sourced and deforestation-free by 2030; in 2025, 51% of these materials met this standard. The company also targets a 10% reduction in supply chain waste by 2030 (achieved 3% reduction so far, largely through aluminium packaging supplier engagement) and a 25% reduction in environmental impact of products and packaging by 2030, with eco-design plans now covering 42% of in-scope products.

• Supplier decarbonisation via Sustainable Procurement Programme

  Goods and services purchased for manufacturing (Scope 3 supply chain) represent approximately 31% of GSK's total carbon footprint, which fell 2% in 2023. GSK's Sustainable Procurement Programme requires suppliers to act on climate and nature, with contract clauses on carbon reduction targeted at its top 30 suppliers by climate/nature impact; in 2023, 23% of these suppliers had submitted science-based targets for validation, with 8 approved. GSK collaborates industry-wide through the Activate and Energize programmes and the Sustainable Markets Initiative (SMI) Health Systems Task Force to reduce active pharmaceutical ingredient (API) production emissions.

• Supplier science-based targets and Sustainable Procurement Programme

  Supply chain (purchased goods/services) emissions account for approximately 31% of GSK's total carbon footprint and fell 2% in 2023. GSK's Sustainable Procurement Programme requires suppliers to act on climate and nature, prioritising its top 30 suppliers by climate/nature impact; in 2023, 23% of these had submitted science-based targets for validation (8 approved). GSK also participates in cross-industry programmes (Activate, Energize, SMI Health Systems Task Force) to reduce active pharmaceutical ingredient production emissions, with 10 of its top 30 suppliers registered for Activate.

• Supply chain (purchased goods and services) decarbonisation via Sustainable Procurement Programme

  Supply chain emissions, representing approximately 31% of GSK's total footprint, fell 2% in 2023. GSK's Sustainable Procurement Programme requires suppliers to act on climate and nature, with carbon-reduction contract clauses rolled out to its top 30 suppliers by impact; 23% of these had submitted science-based targets for validation by 2023, with 8 approved. GSK collaborates via industry initiatives (Activate, Energize, SMI Health Systems Task Force) to reduce active pharmaceutical ingredient production emissions.

• Supplier engagement and science-based targets across the supply chain

  Goods and services purchased for medicines and vaccines manufacturing account for approximately 31% of GSK's total carbon footprint. GSK's Sustainable Procurement Programme requires suppliers to act on climate and nature, with contract clauses on carbon reduction introduced for its top 30 suppliers by climate/nature impact; in 2023, 23% of these top 30 suppliers submitted science-based targets for validation (8 approved), and 10 suppliers joined the industry Activate programme to reduce emissions from active pharmaceutical ingredient production. Supply chain emissions fell 2% in 2023.

• Low-carbon Ventolin inhaler propellant reformulation

  Patient use of GSK's Ventolin rescue metered-dose inhaler, due to its current propellant, accounts for just under half (48%) of GSK's carbon footprint, with use of sold products overall making up 57%. GSK is investing in a low-carbon programme to transition to a next-generation, lower-carbon propellant with potential to reduce the inhaler's greenhouse gas emissions by 90%; phase III trials begin in 2024 with regulatory submissions targeted for 2025.

• Supply chain and procurement decarbonisation

  Approximately 29% of GSK's total emissions footprint comes from purchased goods and services. GSK launched a Sustainable Procurement Programme in September 2022 requiring suppliers to disclose emissions and set 1.5C-aligned targets from 2023, and participates in industry collaborations including Manufacture 2030 (suppliers covering ~75% of purchased-goods emissions), the Activate programme (green funding access for API suppliers), and the Energize programme (supplier renewable energy purchasing, with a first cohort of nine suppliers committing to buy two terawatt-hours of renewable electricity).

• Supplier decarbonisation (Sustainable Procurement Programme, Manufacture 2030, Energize)

  Approximately 29% of GSK's emissions footprint comes from purchased goods and services. Through its new Sustainable Procurement Programme (launched September 2022), participation in Manufacture 2030 (covering ~75% of purchased-goods emissions) and the Energize renewable-energy buyers' cohort, GSK is requiring and supporting suppliers to measure, disclose and reduce emissions, switch to renewable power/heat, and set 1.5°C-aligned targets from 2023.

• Sustainable, deforestation-free sourcing of critical materials

  GSK's new Sustainable Sourcing Standard sets 2030 requirements for its 12 most critical agricultural, forestry and marine-derived materials to be sustainably sourced and deforestation-free, reaching 90% sustainably sourced paper and palm oil in 2022 with roadmaps for 100% by 2025.

• Supply chain / purchased goods decarbonisation programme

  Approximately 29% of GSK's total emissions footprint comes from purchased goods and services (Scope 3 Cat 1). GSK launched a Sustainable Procurement Programme in September 2022 requiring suppliers to act on carbon, power, heat, transport, water and waste, with mandatory emissions disclosure and 1.5°C-aligned targets from 2023. GSK also participates in the Manufacture 2030 initiative (covering ~75% of purchased-goods emissions), co-developed the Activate programme for API suppliers to access green funding, and the Energize programme through which nine suppliers formed a buyer's cohort to purchase two terawatt-hours of renewable electricity in 2022.

• Supply chain (purchased goods and services) decarbonisation

  Approximately 29% of GSK's total emissions footprint comes from purchased goods and services. GSK launched a Sustainable Procurement Programme in September 2022 requiring suppliers to act on carbon, power, heat, transport, water and waste, with mandatory emissions disclosure and 1.5°C-aligned targets from 2023. GSK also participates in the Manufacture 2030 initiative (suppliers covering ~75% of purchased-goods emissions), co-developed the Activate programme for API suppliers, and formed the first Energize buyer's cohort (nine suppliers) to jointly purchase two terawatt-hours of renewable electricity for the pharma supply chain.

• Supplier engagement and renewable electricity access in the supply chain

  GSK partnered with Manufacture 2030 to proactively engage suppliers and measure/manage supply chain emissions reductions, and joined nine other global pharmaceutical companies to launch the Energize programme, using industry-scale power purchase agreements to expand renewable electricity access across pharmaceutical supply chains. Supplier Environmental Sustainability Awards recognise supplier progress.

• Supplier decarbonisation via Energize and Manufacture 2030

  Purchased goods and services from suppliers make up the largest share of GSK's scope 3 footprint (39%). GSK partnered with Manufacture 2030 to engage suppliers on measuring and managing emissions reductions, and co-launched the Energize programme with nine other pharmaceutical companies to extend renewable electricity PPAs across the shared pharmaceutical supply chain.

• Low-GWP propellant R&D for metered-dose inhalers

  Metered-dose inhalers for asthma and COPD account for around 40-46% of GSK's value chain carbon footprint because their propellant is a potent greenhouse gas. In 2021 GSK started an R&D programme to find a lower-impact propellant that could reduce emissions from inhalers by about 90%, targeting the dominant Scope 3 Category 11 (use of sold products) driver of its footprint.

• Supply chain decarbonisation via Energize and Manufacture 2030

  Scope 3 emissions from suppliers make up around 39% of GSK's value chain footprint. GSK partnered with Manufacture 2030 to proactively engage suppliers and measure/manage supply chain emissions reductions, and co-launched the Energize programme with nine other global pharmaceutical companies to use the scale of the industry's shared supply chain to drive greater renewable electricity uptake via PPAs.

• Supplier and purchased-goods decarbonisation

  Purchased goods and services from suppliers make up the largest single scope 3 category (~39% of GSK's value chain footprint). GSK partnered with Manufacture 2030 to engage suppliers on measuring and managing emissions reductions, launched the industry-wide Energize renewable electricity programme, and runs annual Supplier Environmental Sustainability Awards to recognise supplier progress.

• Logistics and distribution emissions management

  GSK's value chain carbon footprint includes emissions from logistics (5% of the total), covering upstream and downstream transportation and distribution. GSK reclassified some transportation emissions from downstream to upstream categories on Carbon Trust advice and continues to track these emissions as part of its scope 3 value-chain reporting.

• Patient use of metered-dose inhalers (Scope 3 Use of Sold Products)

  Emissions from patient use of propellant-based inhalers are GSK's single largest disclosed Scope 3 emissions source, at 5,757 thousand tCO2e in 2020, calculated based on the number of inhalers leaving manufacturing sites and the amount of propellant per inhaler. This customer-use emissions category depends on patient adherence to prescribed devices and is addressed partly through GSK's ozone-depletion and inhaler propellant public policy commitments.

• Purchased goods and services (Scope 3 Cat.1) emissions management

  GSK models Scope 3 emissions across all 15 GHG Protocol categories using a hybrid model combining primary activity-based data and economic data, quality assured by the Carbon Trust. Purchased goods and services was historically GSK's largest Scope 3 category (9,407 thousand tonnes CO2e in 2017, falling to 6,410 in 2019), though 2020 figures were not available at time of publication.

• Propellant-based inhaler reformulation (patient use-phase emissions)

  Emissions from patient use of GSK's propellant-based inhalers represent the single largest disclosed Scope 3 source, at 5,757 thousand tonnes CO2e in 2020 (assured by DNV), roughly matching the entire 'Use of sold products' category. GSK tracks this dependent, customer-use emissions source closely as a priority area given its scale relative to the company's own operational footprint.

• Supply chain decarbonisation (purchased goods & services)

  Purchased goods and services was historically GSK's largest Scope 3 category, falling from 9,407kt CO2e in 2017 to 6,410kt CO2e in 2019 (2020 data not yet available at time of publication). GSK engages suppliers via EHS, ethics and labour rights audits (36 conducted in 2020) as part of its value-chain sustainability approach.

• Metered-dose inhaler propellant emissions (use of sold products)

  The dominant driver of GSK's Scope 3 footprint is emissions from patient use of propellant-based inhalers, calculated from the number of inhalers leaving manufacturing sites and the amount of propellant per inhaler; this category totalled 5,757 thousand tonnes CO2e in 2020 and is independently assured by DNV. GSK maintains a public policy on ozone depletion and metered-dose inhalers, indicating ongoing management of this dependent, customer-use emissions source.

• Patient use of metered-dose inhalers (propellant emissions)

  Emissions from patients' use of GSK's propellant-based inhalers form the company's largest disclosed Scope 3 category — 5.76 million tCO2e in 2020 — calculated from the number of inhalers leaving manufacturing sites and the amount of propellant per device. GSK reports this figure ahead of its full Scope 3 dataset each year because it is collected through internal systems rather than the broader hybrid Scope 3 model.

• Business travel and employee commuting reduction

  Business travel and employee commuting emissions fell sharply in 2020 (to 50 and 48 thousand tCO2e respectively) largely due to pandemic-driven reductions; GSK continues to track these categories as part of its scope 3 inventory using ticketing and activity-based data.

• Upstream logistics and transportation decarbonisation

  GSK reports upstream transportation and distribution emissions (687 thousand tCO2e in 2020) as part of the roughly 5% of its footprint attributed to logistics, refining measurement methodology following a 2019 reclassification of downstream to upstream transport emissions on Carbon Trust advice.

• Upstream transportation and distribution decarbonisation

  GSK reports Scope 3 upstream transportation and distribution emissions (687,000 tCO2e in 2020) as a distinct value-chain category, following reclassification of downstream transport emissions to upstream on advice from the Carbon Trust; management of logistics and distribution emissions remains part of the value chain decarbonisation effort.

• Purchased goods and services (upstream supply chain) emissions

  Purchased goods and services was historically GSK's largest Scope 3 category, falling from 9.4 million tCO2e in 2017 to 6.4 million tCO2e in 2019. GSK models Scope 3 across all 15 GHG Protocol categories using a hybrid of primary activity-based data and economic spend-based data, quality assured by the Carbon Trust.