Better Health for All

ABDN.LSE is an investment company whose principal goods and services are financial products and asset management, which are inherently health-neutral. While the company acquired £2.6bn in healthcare and biotech thematic funds, this represents only 0.52% of its total £500bn assets under management, which is insufficient to shift its overall product portfolio into a positive health impact tier.

The company is a signatory to the Investor Statement regarding Access to Medicine, indicating a commitment to consider health in ESG analysis, but this does not translate into a direct health impact from its principal goods or services. References to clinical trials, research, and health education in the provided articles pertain to the University of Aberdeen, a separate entity, and are not applicable to ABDN.LSE. The company's business model does not involve direct health product offerings, clinical trials, or the collection of health-related data, rendering several KPIs not applicable.

Fair Pay & Worker Respect

The company has 80% of colleagues represented by an association or trade union.

It is accredited as a UK Living Wage and Living Hours employer, ensuring all UK employees and suppliers working on its premises receive a living wage and guaranteed hours. In 2024, the company received no reports and found no instances of modern slavery or forced labor in its supply base. However, approximately 40% of the workforce is on outsourced, contractor, agency, or other non-permanent roles. The median hourly pay for women in the UK was 81p for every £1 earned by men in 2023-24, indicating an 18.8% lower median hourly pay for women. The worker engagement score was 57% in 2024, an increase from 50% in 2022.

Fair Trade & Ethical Sourcing

The company ensures 100% of its suppliers are contractually obliged to adhere to its Global Third Party Code of Conduct, which includes zero-tolerance for modern slavery and prohibits child labor.

It reported zero substantiated incidents of forced or child labor in its tier 1 supply base for both 2023 and 2024. As an investment company, it has no material sourcing of high-risk physical commodities. However, the company lacks full transparency beyond tier 1 suppliers, indicating very limited multi-tier traceability. Additionally, the organization did not carry out any social audits during 2024.

Honest & Fair Business

The company's board demonstrates strong independence, with all directors assessed as free from material conflicts of interest for the year ended September 2024.

Its audit coverage is robust, with 91% of Group Total Assets covered by independent external audit for the year ended December 2024. The company maintains a comprehensive "Speak Up policy" for confidential whistle-blowing, managed by a third-party (Safecall) and available 24/7 in multiple languages. For anti-corruption, it has a zero-tolerance approach to bribery and tax evasion, supported by detailed policies and annual colleague acknowledgment of compliance. However, the company incurred a €126,000 regulatory fine in 2024 for failing to meet anti-money-laundering and internal control requirements. Additionally, its financial statements for the year ended September 2023 were restated once to reflect a capital transfer.

Planet-Friendly Business

The company has set a target date for operational net-zero emissions by 2030

, with an interim goal to reduce reported operational Scope 1, 2, and 3 emissions by 50% by 2025 against a 2018 baseline. Aberdeen plc has published climate-related financial disclosures in line with TCFD recommendations since 2019 , with its 2024 report complying with FCA requirements for TCFD entity reports. The company uses a bespoke climate scenario analysis approach, which includes macro and micro integration and probabilistic assessments, to assess how future climate shifts could affect investment value and returns. This research has been conducted for Year 1 and Year 2.

Respect for Cultures & Communities

The provided articles do not contain specific, quantifiable information directly related to any of the Key Performance Indicators for 'Respect for Cultures & Communities'. The articles primarily discuss the company's rebranding

, merger , and climate-related financial disclosures . While an Aberdeen Group Charitable Trust is mentioned , there is no data on the percentage of revenue donated to cultural heritage organizations or any other community-focused metrics required by the rubric.

Zero Waste & Sustainable Products

The company has implemented over ten waste reduction initiatives

, including a pledge in 2018 to eliminate avoidable single-use plastic waste by 2020 in all offices worldwide where practicable . It has removed single-use cups, plastic water bottles, and plastic cutlery from offices , established a crisp packet recycling network in UK offices , and encourages employee and community plastic removal . The company also conducted an audit of single-use plastics to set reduction targets and aims to maintain zero waste to landfill for main waste streams from its UK offices . Furthermore, it is working with IT and furniture suppliers to remove expanded polystyrene from equipment deliveries and use alternatives , and has sourced re-usable salad bowls for its restaurants .