Better Health for All

Berkshire Hathaway's significant investment in UnitedHealth Group (UNH) is associated with extensive initiatives to improve health outcomes. UNH's efforts to reach vulnerable populations include serving approximately 23% of its Community & State members through Federally Qualified Health Centers (FQHCs), which also serve 1 in 5 Medicaid patients.

Since 2011, UNH has invested over $500 million in 83 affordable-housing communities, creating more than 4,670 new homes for seniors, veterans, and the homeless. It has partnered to distribute over 47 million meals since 2018. During the COVID-19 pandemic, UNH committed over $100 million to response efforts, including $50 million initially, and waived over $1.5 billion in costs for members. It established testing sites, deployed mobile clinical networks, and accelerated telehealth adoption. For mental health, UNH offers a free 24/7 emotional support helpline, a Virtual LGBTQ+ Support Group with over 500 enrollees, and plans virtual behavioral health support for healthcare workers, parents, and children. UNH invests in healthcare education through nutrition programs, maternal health information via Pregnancy.org, and a $1.6 million grant for health informatics training for HBCU students. Its data practices include an AI task force to reduce bias in analytic products and recommendations to CMS to expand diagnostic codes to include social determinants. UNH supports healthcare workforce capacity through health equity education, maternal mortality training, over 400 diverse internships annually, and a program that resulted in over 87 Community Health Worker certifications. It also provided a $1.2 million grant for culturally competent substance misuse treatment and recovery services for Native Americans and focuses on including underrepresented populations in medical research.

Fair Money & Economic Opportunity

Clayton Homes, a Berkshire Hathaway subsidiary, charged average loan interest rates 7 percentage points higher than typical home loans in 2013

, with manufactured housing loans typically 50% higher than other housing types . In a recent four-year period, 93% of Clayton's mobile home loans were considered 'higher-priced' under federal rules . The Consumer Financial Protection Bureau (CFPB) filed a lawsuit against Vanderbilt Mortgage & Finance, another Berkshire Hathaway unit, alleging predatory lending practices . These allegations include pushing borrowers into unaffordable mortgages, violating Truth in Lending Act rules by failing to properly assess borrowers' ability to repay, and ignoring 'clear and obvious red flags' of borrower inability to repay . Deceptive practices by Clayton Homes also included changing loan terms after deposits, surprise fees, pressuring buyers into excessive payments, steering them to high-interest lenders, and instances of forged signatures to secure loans . Furthermore, 2015 reports accused Clayton Homes of predatory lending targeting Black, Hispanic, and Native American borrowers .

Fair Pay & Worker Respect

Berkshire Hathaway's CEO-to-median-worker pay ratio is 5:1

, with the CEO's total compensation at $413,595 and median worker pay at $76,726 . However, most of the company's over 382,000 employees are not unionized , and a subsidiary, NetJets, faced a lawsuit in 2023 alleging interference with pilot union communications . Employee engagement, based on an average rating of 4.3 out of 5 stars from employee reviews , indicates a positive workplace culture. In the past three years, the company has had three substantiated labor-law violations: one employment discrimination case for McLane Northeast in 2024 , and two utility safety violations for PacifiCorp in 2023 , which resulted in penalties of $299,000,000 and $250,000,000 respectively.

Fair Trade & Ethical Sourcing

Berkshire Hathaway, as the owner of Dairy Queen, was associated with 754 child labor violations involving 687 employees, resulting in $565,632 in penalties between 2017 and 2023.

Additionally, Shaw Industries Group Inc., a company owned by Berkshire Hathaway, admitted to violating Canadian law for approximately 15 years by shipping flooring made by U.S. prison labor, which constitutes forced labor.

Honest & Fair Business

Berkshire Hathaway maintains a comprehensive anti-corruption and anti-bribery policy, revised in December 2023 and February 2024.

, This policy applies globally to all employees, directors, officers, and intermediaries of Berkshire and its subsidiaries. It mandates strict compliance with the FCPA and other anti-bribery laws, explicitly prohibiting bribes and kickbacks. Subsidiaries are required to designate Compliance Officers. , conduct annual risk assessments, and provide periodic training. The policy also stipulates risk-based due diligence for intermediaries, requiring written agreements with anti-corruption clauses, audit rights, and biennial certification for high-risk third parties. The company also has a comprehensive whistleblower policy, applicable to all officers, directors, employees, and subsidiaries. It includes anonymous reporting channels via a third-party organization, NAVEX Global, through a toll-free hotline and web reporting site. , The policy explicitly prohibits retaliation for good faith reporting. , Periodic training is required for relevant personnel, and for its BHSIC Australia branch, the policy is circulated annually to all teammates and included in new employee induction packs.

Kind to Animals

Dairy Queen, a Berkshire Hathaway subsidiary, sources 76% of its shell eggs, liquid eggs, and proprietary ingredients containing eggs in the U.S. from cage-free systems.

In Canada, 50% of these products are cage-free, and for the rest of the world, the figure is 60%. The company has committed to achieving 100% cage-free egg sourcing globally by 2025. Additionally, all chicken suppliers for Dairy Queen undergo third-party audits by PAACO-certified auditors.

No War, No Weapons

Berkshire Hathaway's Code of Business Conduct and Ethics, revised in December 2023, mandates strict compliance with all applicable sanctions and embargo laws.

This includes comprehensive embargoes on countries such as Cuba, Iran, North Korea, Syria, and certain regions of Ukraine, as well as policies against doing business in or with Venezuela and Russia. The policy explicitly prohibits any subsidiary or employee from facilitating unauthorized transactions with embargoed countries or sanctioned individuals on the Specially Designated Nationals and Blocked Persons List (SDN List). Furthermore, the company states that automated controls are in place to prevent breaches related to OFAC records.

Planet-Friendly Business

Berkshire Hathaway does not issue annual reports breaking out its company-wide CO2 emissions

and was ranked fourth among the top CO2 emitting companies in the U.S. in 2022. A Climate Action 100+ assessment found no explicit net-zero ambition, nor long, medium, or short-term greenhouse gas reduction targets for the company. The assessment also noted no commitment to TCFD or ISSB standards, climate-scenario planning, Just Transition principles, worker retention/retraining, or community consultation. The company has a history of environmental compliance issues, with 319 environment-related offenses and over $430 million in penalties since 2000. Berkshire has lobbied regulators and filed lawsuits to avoid installing pollution controls, saving up to $2 billion in Utah and Wyoming by not installing advanced scrubbers. Its coal plants emitted 35,891 tons of nitrogen oxides in 2023, causing up to 260 premature deaths and $3.9 billion in health expenditures annually nationwide. The asthma rate in North Omaha, near company operations, is nearly 13%, significantly higher than state and national averages. Despite these issues, Berkshire Hathaway Energy will soon source 45% of its power from renewables, up from a quarter in 2014, and has invested $35.4 billion in renewable generation through 2024.

Respect for Cultures & Communities

Berkshire Hathaway's subsidiary, Sealaska, has engaged in 10 formal partnership agreements with indigenous or local community groups.

The company has also undertaken significant actions to protect and restore cultural sites, including the Klamath River dam removal project, which reopened hundreds of miles of salmon habitat vital to the Yurok Tribe, and the reconstruction of the X’aaká Hít (Point House) clan house by Sealaska. No cultural appropriation incidents were reported. However, a senior manager at a subsidiary faced no disciplinary action after being photographed in front of a Confederate flag, indicating an ineffective response to a cultural incident.

Safe & Smart Tech

Berkshire Hathaway's board rejected a shareholder resolution in May 2025 that proposed the creation of an independent committee to oversee AI-related risks.

The board stated that its decentralized management model and existing subsidiary risk assessments are sufficient for AI governance, and its Prohibited Business Practices Policy outlines a compliance-focused risk assessment model for AI. Additionally, a data breach occurred at its subsidiary, NetJets Inc., in March 2025, where an employee was phished, leading to unauthorized access to client information including full names, passport data, and credit card details.

Zero Waste & Sustainable Products

Fruit of the Loom achieved a 96% waste diversion rate in its own facilities in 2019.

Kraft Heinz reported that 87% of its global packaging portfolio was recyclable, reusable, or compostable in 2022. Kraft Heinz targets a 20% decrease in waste to landfill intensity by 2025 from a 2019 baseline, and Fruit of the Loom aims to maintain zero waste in its owned facilities by 2030. Waste reduction initiatives include Fruit of the Loom recycling over 576 million pounds of textile waste since 2010, Kraft Heinz diverting 49 metric tons of packaging and 1,209 metric tons of meat waste, and BNSF Railway recycling 2.8 million railroad ties, 1.2 million pounds of batteries, and 2.6 million gallons of lube oil in 2022. Fruit of the Loom recycled 3 metric tons of hazardous waste in 2019. Fruit of the Loom joined How2Recycle to provide clear recycling instructions to the public. No waste disposal violations were reported.