• LEGO will integrate GHG emissions data into its annual sustainability report beginning March 2026.
• The company is introducing a revised, more granular methodology covering Scopes 1, 2, and 3.
• Historical emissions from 2019 and 2023 will be recalculated to align with the new framework.
Strengthening Transparency in Carbon Accounting
The LEGO Group is advancing its climate accountability framework with a shift to more comprehensive greenhouse gas (GHG) reporting, expanding the scope and precision of its emissions disclosures across all business operations and supply chains.
Starting in 2026, LEGO’s GHG data for fiscal years 2024 and 2025 will be integrated into its annual sustainability report, released each March. The company’s 2023 and 2019 baseline figures will also be recalculated to align with the updated methodology, providing a consistent foundation for tracking long-term decarbonization progress.
This move situates LEGO among a growing cohort of multinational manufacturers adopting science-based and verifiable emissions accounting, driven by investor scrutiny and emerging regulatory mandates such as the EU Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) framework.
Expanding the Scope of Measurement
LEGO’s revised methodology will encompass emissions across Scopes 1, 2, and 3—covering direct operations, purchased energy, and the full lifecycle of its products from raw materials to consumer use and end-of-life.
The company said the upgraded approach will “expand the footprint scope and increase visibility across emission drivers,” providing deeper insight into its carbon-intensive processes, from plastics production and logistics to supplier networks.
Greater accuracy in data collection is expected to support more targeted emission reduction strategies, helping LEGO assess the efficacy of its sustainability investments and supply chain interventions.
Aligning Corporate Governance with Climate Accountability
Integrating emissions reporting into the sustainability statement represents a structural change in how the LEGO Group embeds climate data into corporate governance. It brings climate-related disclosures to parity with financial reporting cycles—an increasingly expected practice among institutional investors and regulators demanding greater comparability and transparency.
By restating historical data, LEGO aims to create an unbroken record of emissions trends that aligns with science-based targets and external validation frameworks. Such recalibration can also strengthen confidence among ESG-focused investors and partners monitoring progress toward LEGO’s long-term climate objectives.
RELATED ARTICLE: LEGO Group Doubles Sustainable Material Use, Expands Renewable Energy Investments in 2024
A Broader Shift in Industry Standards
The shift comes as consumer goods manufacturers face heightened scrutiny over supply-chain emissions and material sourcing. The majority of LEGO’s carbon footprint lies in Scope 3 activities, particularly in the extraction and production of plastic resins used for its signature bricks.
The company has invested heavily in research into sustainable materials and renewable energy integration across its global operations. More granular reporting is expected to clarify how those measures are translating into emissions outcomes, particularly as LEGO continues to explore biobased plastics and circular design principles.
Implications for Corporate ESG Leadership
For C-suite leaders and sustainability officers, LEGO’s adoption of an expanded GHG methodology highlights a broader industry movement toward integrated and verifiable disclosure practices. It reflects how ESG governance is increasingly converging with regulatory compliance, risk management, and investor relations.
As global reporting standards tighten, companies are being compelled to link emissions data directly to business strategy and capital allocation. LEGO’s recalibrated framework positions it to meet this expectation, while setting a precedent for consistent, transparent climate reporting across the consumer goods sector.
The company’s first report under the new framework—due in March 2026—will serve as a benchmark for how corporate transparency, methodological rigor, and long-term accountability intersect in the evolving landscape of global sustainability disclosure.
Follow ESG News on LinkedIn
