Better Health for All

Imperial Brands' core business, tobacco, causes severe, widespread health damage, killing up to half of its long-term users

, with cigarettes accounting for over 83% of the total market value of nicotine and tobacco products as of 2021 . The majority of the company's business is still from tobacco , with five priority combustible markets representing around 70% of its adjusted operating profit . Imperial Tobacco Canada agreed to a C$32.5 billion settlement in 2025 for lawsuits related to health impacts , acknowledging historical neglect in warning consumers about cancer risks . This is compounded by a 1992 instruction to destroy research documents on tobacco's carcinogenicity . The company, as part of the "Big Four," targets vulnerable populations by locating tobacco retailers close to school grounds and selling flavored tobacco products , with over 80% of global tobacco users in low and middle-income countries . Marketing flavored e-cigarettes appealing to youth has also drawn regulatory attention . The tobacco industry causes extensive environmental damage, including cutting down approximately 600 million trees annually and generating 84 million tonnes of carbon dioxide equivalent from cigarette production in 2014 , with indirect public health implications . The company's business model is dependent on addiction, and while it offers alternative nicotine products like e-cigarettes and nicotine pouches, their health impact is debated , and they still contain addictive nicotine.

Fair Money & Economic Opportunity

The company, through its role as a transnational tobacco company or leaf buying company, engages in lending practices with farmers in its supply chain.

These loans frequently carry interest rates between 50% and 100%, with farmers reporting repaying double the original loan cost, aligning with exploitative pricing. Consequently, workers experience indebtedness and are at risk for debt bondage due to deceptive contracting and loan practices, leading to a decline in their overall financial health. The company's strategic focus is on shareholder returns through dividends and a £1.1 billion share buyback, with no evidence of profit reinvestment in community finance or profit-sharing with underserved communities. The company does not generate or manage customer finance data, nor does it offer financial education programs or operate financial service access points. No financial products requiring disclosure or explanation are offered by the company.

Fair Pay & Worker Respect

Imperial Brands, listed as IMT.LSE, faces ongoing legal claims in the UK High Court and Malawi, filed by over 7,000 farmers and 3,000 children.

These claims allege widespread unlawful child labor, forced labor, and systematic exposure to hazardous working conditions on tobacco farms linked to the company. The US suspended imports from Malawi over child labor allegations. Imperial Brands conducted human rights impact assessments in its Madagascar supply chain, identifying risks related to fair treatment and child labor on family farms, and developed action plans. The company has a Supplier Code of Conduct outlining expectations for fair remuneration and human rights. Imperial Brands also implemented a 'Plan, Do, Check, Act' approach for health and safety. Separately, its subsidiary, Imperial Tobacco Canada, was certified as a Great Place to Work in 2024 and recognized as a Best Workplace and Top Employer in Canada in 2023, based on employee feedback.

Fair Trade & Ethical Sourcing

Imperial Brands is facing ongoing litigation from over 7,000 Malawian farmers, almost half of whom are under 18 years old, who claim exploitation and child labor.

The company lost its bid to dismiss these claims. This legal case, initiated in 2020, was still active in February 2026, indicating that corrective action plans for these alleged violations have remained open for more than 365 days.

Honest & Fair Business

The company faces significant ethical controversies, including allegations of systemic exploitation, child, and forced labor in Malawi.

It has been involved in black market trading in the 1990s, increasing addiction and depriving governments of tax revenue, with a senior director facing charges in 2003 for alleged cigarette smuggling. Imperial Brands also allegedly used intimidation and lobbying to influence tobacco control regulations, such as warning Burkina Faso's Minister of Health in 2016. A 2001 confidential contract in Laos included a 25-year tax freeze, leading to an estimated $140 million tax revenue deprivation through 2019, and its joint venture refused to comply with tax increases from 2015. Imperial Brands maintains a whistleblower policy with an anonymous "Speaking Up" service, functioning as an internal reporting office under the Whistleblower Protection Act, with external reporting options available. The company also has a Code of Conduct for employees and a Supplier Code of Conduct, outlining ethical practices and compliance.

Kind to Animals

Imperial Brands has a policy to avoid animal testing unless formally required by governments or recognized regulatory authorities for the scientific substantiation of its Next Generation Products.

It utilizes in-vitro techniques, including Toxicity Testing in the 21st Century (TT21C) methodologies, cell-based assays for mutagenicity, genotoxicity, cytotoxicity, cardiovascular endpoints, and 3D lung models for lung toxicity, along with omics technologies and high-content screening. Imperial Bioscience, a PETA-approved entity, does not test finished products or ingredients on animals. The company also collaborated with PETA, providing $110,000 in equipment for non-animal testing.

No War, No Weapons

Imperial Tobacco's core business is the manufacture, marketing, and sale of tobacco products, with no evidence of revenue derived from arms or defense contracts, nor any exposure to controversial weapons or defense assets to divest. Imperial Brands, the company's name since February 2016, was involved in distributing cigarettes in Mali, a region plagued by armed conflicts, where products often ended up in the hands of jihadists and militias, indirectly fueling violence.

The company was aware of this trafficking. The company's products were also identified as target markets in the Islamic Republic of Iran and Iraq despite potential trade restrictions or embargoes. , with the EU filing documents on cigarette smuggling into Iraq in 2002. In 2010, Imperial Tobacco Limited entered a legally binding agreement with the European Commission, including payments totaling USD 300 million over 20 years, to combat illicit tobacco trade and prevent products from entering illegal markets that could potentially fund conflicts. Imperial Tobacco supported the Ukrainian Armed Forces with over 42 million hryvnias, including funding for neurorehabilitation of injured soldiers.

Planet-Friendly Business

Imperial Brands has SBTi-validated science-based targets, with its net-zero target approved by the Science Based Targets initiative, indicating alignment with the Paris Agreement's goals.

The company aims for a 97% reduction in absolute Scope 1 and 2 emissions and a 50% reduction in absolute Scope 3 emissions by 2030 from a 2017 baseline. In 2024, total carbon emissions were 1.059 million tCO2e. While Scope 1 and 2 emissions decreased by 69% compared to a 2018 baseline, Scope 3 emissions increased by 404% last year. The company has a net-zero greenhouse gas emissions target for its entire value chain by 2040. Imperial Brands has been recognized as a Climate Leader by the Financial Times for four consecutive years and maintained a position on the CDP’s Climate 'A List'.

Respect for Cultures & Communities

No specific, scorable evidence for IMT.LSE (Imperial Tobacco) was found in the provided articles for any of the KPIs related to 'Respect for Cultures & Communities'. The detailed data points in Article 0 refer to the BAT Group and Imperial Tobacco Canada (ITCAN), a subsidiary of BAT, while Article 2 refers to the JT Group. These are distinct entities from IMT.LSE (Imperial Brands PLC). Article 1 discusses other tobacco companies like Philip Morris International and R. J. Reynolds, and while it mentions 'Imperial Tobacco' once, the action described (supplying a wooden block game) does not provide scorable data for any defined KPI. In 2007, Imperial Tobacco supplied retailers in Belgium with a wooden block game similar to Jenga.

Article 3 mentions Imperial Tobacco's involvement in a community clean-up campaign, but this lacks the specific quantitative data required by the rubric for any KPI.

Safe & Smart Tech

Imperial Brands reduced Segregation of Duties (SoD) conflicts by 75% through a role-based access redesign.

This project, utilizing SAP Access Control, has been completed at its main operations in Europe and is undergoing deployment across the rest of its SAP estate. This demonstrates excellent data governance with strong preventative controls aimed at preventing unauthorized data use.

Zero Waste & Sustainable Products

Imperial Brands achieved zero waste to landfill from its operations in June 2024, surpassing its 2025 target.

The company has implemented several waste reduction initiatives, including its Nottingham facility achieving zero waste to landfill by recycling 85% of waste and converting the remainder into energy. Other initiatives include the award-winning 'DROP THE POD' vape disposal program for vape products, replacing aluminum liners with paper in packaging, and the 'Cigarette Waste Brigade' which collected over five million cigarette filters for recycling. Imperial Brands has a company-wide target to reduce total waste by 20% by 2030. The company also educates customers on proper disposal through programs like the award-winning 'DROP THE POD' and the 'Cigarette Waste Brigade'.