Better Health for All

The company's paper mill operations generate significant negative health externalities through air and water pollution, including particulate matter, sulfur dioxide, nitrogen oxides, volatile organic compounds, acetaldehyde, and hydrogen sulfide, which are linked to respiratory issues, cancer, and other health problems.

For example, the Smurfit Westrock Covington mill reported 111,221 lbs of acetaldehyde and 420,252 lbs of hydrogen sulfide emissions in 2023 , and its estimated full greenhouse gas emissions were 2.49 million metric tons. The company has faced numerous environmental violations, incurring over $6.4 million in penalties since 2000 , and its Covington mill received a water pollution violation in August 2023 for exceeding toxicity standards. Local residents near mills are exposed to these pollutants, which can cause lung disease and chronic stress. Regarding risk transparency, the company's industry under-reported greenhouse gas emissions by 350% in 2023 due to accounting methods for burning wood products, indicating significant undisclosed health-related environmental risks. Despite these issues, the company has undertaken substantial mitigation efforts, including a 35.8% reduction in waste sent to landfill by 2023 , and inaugurated a wastewater treatment plant in Belgrade that reduces CO2 emissions by up to 80% and allows 90% water reuse. Solar panel installations at its Sangüesa mill are expected to reduce CO2 emissions by over 3,000 tonnes annually. The company's core packaging products are generally health-neutral, though some packaging for vitamins, supplements, sports nutrition, and food ensures product safety. During the COVID-19 pandemic in July 2020, the company donated €300,000 to a clinical trial for treatment and €50,000 for nutritious food parcels to disadvantaged families. The company also offers comprehensive mental health programs, including an Employee Assistance Program, a dedicated wellbeing committee, mental and physical health first aiders, an 'It's Time to Talk' initiative, and a wellbeing room. In 2019, 17% of its UK workforce received Mental Health First Aid training across 24 sites.

Fair Money & Economic Opportunity

Smurfit Kappa Group PLC operates in the packaging and containers industry.

Its core business activities do not involve lending, insuring, moving, or storing money, nor does it offer consumer financial products or services. Therefore, KPIs related to financial services, such as underserved client share, pricing fairness, exploitative fee exposure, customer financial data accessibility, fair lending compliance, financial literacy initiatives, customer debt burden, geographic inclusion for financial access points, and product simplicity for financial products, are not applicable to the company's operations. While the company engages in community investments and job creation, these are not directly tied to a 'loan/insurance book' or measurable credit/savings outcomes for 'users' as defined by the rubric, leading to the omission of 'inclusion_initiatives' and 'wealth_building_outcome'. Additionally, without a corresponding pre-tax profit figure for the same period as community donations, 'profit_reinvestment' cannot be calculated.

Fair Pay & Worker Respect

In September 2021, the Labour Court in Ireland found Smurfit Kappa Ireland Ltd unfairly dismissed an employee, deeming the dismissal process fatally flawed.

This constitutes one substantiated labor-law violation within the past three years.

Fair Trade & Ethical Sourcing

100% of the paper and board produced and sourced for Smurfit Kappa's packaging solutions is certified by FSC or PEFC, ensuring traceability.

Suppliers are audited in a three-year cycle. In 2024, Smurfit Kappa visited 842 operations across Argentina, Mexico, Colombia, and Brazil to assess for child labor in paper recovery. Auditors identified no cases of child labor. Auditors also found no material violations of human rights, labor, or working conditions. Major non-conformities identified during audits are resolved within six months, while minor non-conformities are solved within 12 months. 67% of Smurfit Kappa’s suppliers of key materials have signed a declaration for compliance with the company's ethical policies.

Honest & Fair Business

Smurfit Kappa received a 'Low Risk' score of 10.7, ranking first among its paper packaging industry peers and among the top companies in Europe for ESG controversy.

The company operates a 'Speak Up' service, a 24/7 confidential reporting platform available in multiple languages, which handled 108 cases in 2023, leading to 14 substantiated cases and 43 corrective actions. Smurfit Kappa maintains a zero-tolerance anti-corruption policy, aligning with international frameworks, mandating due diligence on vendors and partners, and implementing detailed policies for high-risk areas. , For third-party verification, 95.5% of its packaging solutions were Chain of Custody certified in 2023, and its Sustainable Development Report, Green Bond Impact Report, DDS implementation, and FSC forest management certification are all third-party assured. In 2019, reporting units covered 85% of the Group’s total assets for the audit.

Kind to Animals

Smurfit Kappa has registered some of its corrugated packaging solutions with the Vegan Trademark, indicating they are free from animal testing and ingredients.

The percentage of the company's entire product portfolio that is certified cruelty-free is not specified, suggesting it is less than 1%. The company states it offers packaging that is free from animal testing. For wildlife conservation, Smurfit Kappa has designated 31% of its 67,000 hectares of forests in Colombia as protected natural forest and reports protecting over 1,400 species in these forests. Additionally, a partnership helped manage and protect approximately 70,000 acres of land and planted over 195,000 trees in the Southeastern United States. The company does not engage in animal husbandry, captive operations, animal agriculture, or source eggs, meat, or dairy. Supplier audits mentioned are general and do not specify animal welfare compliance. The company collaborates with The Vegan Society to encourage the use of vegan verified packaging options.

No War, No Weapons

Smurfit Kappa has no indication of involvement in military or defense-related industries and avoids military involvement, demonstrating a stance against conflict-related industries. In response to the conflict in Ukraine, the company exited the Russian market, suspending support for operations, imports, exports, and funding.

The company supports global human rights and labor standards, including the UN Global Compact and the UN Declaration on Human Rights. Its supplier code requires alignment with the UN Guiding Principles on Business and Human Rights, and the company has Group Ethics Management processes and a Code of Conduct. As a paper-based packaging company, there is no evidence of exposure to weapons or a need for specific weapon-related ethical red lines.

Planet-Friendly Business

Smurfit Kappa has SBTi-validated emissions reduction targets for Scope 1 and 2, consistent with a well-below 2°C pathway, and these targets include defined interim checkpoints.

The company sources 47.5% of its total operational energy from biofuels. Its global production utilizes approximately 56% recycled fibers and 44% virgin wood fiber. Smurfit Kappa has a zero-deforestation and conversion policy, does not source from high deforestation risk areas, and achieved 95.8% Chain of Custody certification for its packaging solutions in 2024, with 100% of its forestry assets being FSC and/or PEFC certified. For biodiversity, over 30% of its forests in Colombia and over 40% in Brazil are designated as protected natural forests, with measurable ecosystem recovery including endangered species. Smurfit Kappa has a net-zero fossil emissions target by 2050. WestRock's 2023 sustainability report included climate information aligned with the TCFD framework, and Smurfit Westrock commenced a climate scenario analysis project across all sites in 2024.

Respect for Cultures & Communities

Smurfit Kappa Group PLC has faced land disputes with indigenous Misak communities and local farmers in Colombia since 1986, who claim parts of the company's 67,000 hectares as ancestral lands

. Activists allege forced displacement, land grabs, and environmental degradation, including deforestation and water depletion, due to the company's monoculture forestry practices, impacting local communities and their cultural preservation . These long-standing allegations of actions on ancestral lands, which are cultural heritage sites, indicate multiple major disruptions without full remediation. The company denies these claims, asserting its land rights are legitimate . In April 2023, following protests at its annual general meetings in 2022 and 2023 , the company entered mediated discussions with indigenous groups in Colombia to resolve these disputes . The initiation of mediation in 2023 for a dispute ongoing since 1986 demonstrates a reactive response to cultural incidents after public pressure and an average complaint resolution time exceeding 180 days. In a separate initiative in 2022, the company contributed 240,000 tonnes of surplus soil from its Mold facility expansion to the 'Park in the Past' project in Wales, supporting the creation of historical and cultural features .

Safe & Smart Tech

Smurfit Kappa has implemented a multilayered, proactive cybersecurity risk management program, integrated into its Enterprise Risk Management framework, with the Audit Committee overseeing IT risk exposures.

The company was recognized as a leading adopter of cybersecurity solutions within the consumer goods sector. Its subsidiary, Smurfit Kappa Security Concepts, specializes in high-security printing and identity management solutions, such as secure passports and biometric cards, utilizing security design software. Smurfit Kappa uses AI technologies to optimize production processes, predictive maintenance, quality control, and inventory management. The company acknowledges data privacy concerns and skill gaps related to AI adoption, committing to address these challenges through strategic investments and partnerships. Additionally, Smurfit Kappa gathers granular sustainability data from over 100,000 supply chains, including transport distance and carbon footprint.

Zero Waste & Sustainable Products

Smurfit Westrock's paper-based packaging is designed to be 100% recyclable

, with specific products like TopClip, GreenClip, and paper pallet wrap also being 100% recyclable , . Their packaging solutions are described as 100% renewable, recyclable, and biodegradable , and products like TopClip and GreenClip are 100% plastic-free . The company operates a global take-back system , collecting 8 million tonnes of paper in 2022 , resulting in a 100% global used product reclaim rate . Circular economy principles are at the core of their business , with a commitment to designing products and processes to be innovative and circular by nature . Approximately 56% of Smurfit Westrock's primary raw material is recycled fiber . The company has implemented waste reduction initiatives, including reusing or recycling side streams and a new drying process at the Townsend Hook mill , contributing to a 48.5% reduction in waste to landfill from paper and board mills since 2013 . Smurfit Kappa surpassed a 35.8% reduction target for waste sent to landfill . They educate customers on sustainable packaging solutions through various channels and tools like InnoTools and BPProgress .