Better Health for All

Next PLC was associated with a supplier utilizing Uyghur forced labor, which represents a severe negative health externality within its supply chain, with no remediation efforts mentioned.

The company's core products, such as clothing, footwear, and home items, have no significant direct positive or negative health impact. There is no evidence of revenue from products with negative health outcomes, nor does the company offer health-related products or services that would require considerations for safety, price accessibility, or vulnerable populations. The company does not collect or manage health data, engage in public preventative health activities, health education, or health equity programs. Employee well-being initiatives and supply chain safety measures are not considered under this value.

Fair Money & Economic Opportunity

NEXT PLC's credit accounts, including nextpay, have a variable Annual Percentage Rate (APR) of 24.9%.

The company states that transparency is ensured with detailed charge explanations for its credit accounts. No revenue is reported from high-cost financial products with APRs exceeding 36%. For the year ending January 2025, the company's total charitable contributions were £2,825,521. Compared to a statutory profit before tax of £987.0 million, this represents approximately 0.286% of profits reinvested in community initiatives. NEXT PLC provides financial literacy training to 2,373 workers in Tamil Nadu, India, and a Financial Wellbeing tool and support network has been adopted by 13,559 colleagues out of approximately 44,000 employees globally. The company does not operate financial service access points, as its core business is retail.

Fair Pay & Worker Respect

The company has faced significant labor and human rights violations. In August 2024, an employment tribunal ruled in favor of over 3,500 predominantly female shop workers who were paid less than male warehouse counterparts between 2012 and 2023, with potential compensation exceeding £30 million.

Audits in 2023/24 and 2024/25 identified 28 and 37 cases of modern slavery-related risks respectively, leading to the disengagement of 23 factories where remediation was not achieved. During 2023/24, one child labor case was found in Cambodia, and two more in 2024/25 in China and Myanmar. Two discrimination cases were identified in 2023, involving pregnancy testing in China and a pregnant worker forced to resign in Bangladesh. Additionally, 49 cases of extremely hazardous working conditions were found in 2023/24, resulting in 19 factory disengagements. Widespread non-conformities related to wage payment, severance, and annual leave were identified across numerous factories in Bangladesh and India in 2023, and issues of restricted freedom of movement were addressed in Egyptian factories in 2024/25. Regarding compensation, the CEO's total compensation was 202 times the median employee pay in 2024. For direct employees, the National Living Wage is only guaranteed after one year of service and with a performance requirement, and London rates do not meet the real Living Wage. In its supply chain, minimum wages in Asian garment-producing countries are reported to be a third of a living wage or less. The mean gender pay gap for Next Retail Limited is 27.8%, indicating women earn 72.2% of men's pay on average. The occupational injury rate for retail employees was 16.52 per 200,000 hours worked in 2024/25. The Group employee engagement score was 7.7 out of 10 in 2024/25, with a 78% participation rate.

Fair Trade & Ethical Sourcing

NEXT PLC sourced 65% of its main raw materials through known, responsible, or certified routes in the 2024/25 financial year.

In the same period, the company performed 2,402 Code of Practice audits. With 711 active Tier 1 product suppliers, and based on 88% of audits relating to Tier 1 suppliers, this averages to approximately 4.04 months between audits for Tier 1 suppliers.

Honest & Fair Business

A whistleblowing policy and anonymous whistleblowing services are in place.

However, the provided evidence does not include information on independent investigation processes for these reports.

Kind to Animals

NEXT has a comprehensive policy prohibiting animal testing for its own-brand cosmetics and toiletries, and for any 3rd party branded products sold by NEXT

. Raw materials tested on animals after 1998 are not permitted . The company states it has never carried out or commissioned any animal testing for its own-brand cosmetics and toiletries . NEXT supports FRAME, an organization dedicated to campaigning for alternative methods of testing cosmetic ingredients . Additionally, NEXT has been a member of the Fur Free Retailers Alliance since July 2010 .

No War, No Weapons

NEXT PLC's core business does not involve defense or arms-related activities, as the company does not engage in military contracts or arms manufacturing.

However, it is not actively promoting peace-related initiatives, and there is no publicly available information about its participation in peacebuilding initiatives. The company implements the UN Guiding Principles on Business and Human Rights. It conducts human rights due diligence, with factories in Myanmar audited every eight weeks, and these findings are reported in its Corporate Responsibility Report.

Planet-Friendly Business

NEXT PLC successfully diverted 95% of its waste from landfills in the fiscal year ending January 28, 2023.

The company achieved a 47% reduction in Scope 1 and Scope 2 carbon emissions compared to its 2016/17 baseline, and a 29% reduction in intensity Scope 3 emissions. It has set targets for a 55% reduction in Scope 1 and 2 emissions and a 40% reduction in Scope 3 intensity by 2030. These efforts align with the Science-Based Targets initiative (SBTi) and the goals of the Paris Agreement. NEXT PLC has invested in renewable energy projects, including a 15-year power purchase agreement for 26 GWh of renewable electricity annually and the installation of an additional 1.2 million kWh of solar capacity. The company is also a signatory of the RE100 and EV100 initiatives.

Respect for Cultures & Communities

NEXT PLC demonstrates strong language inclusivity, with local language address and registration available in 29 of 83 countries, covering 91% of its total international sales.

The company has established 10 formal partnerships with local community groups, including MUDEM, Phulki, BCC, AIDER, SAVE, HMP Lakeside, a local prison, Doncaster Refurnish, Children's Air Ambulance, and Anthony Nolan. There are no reported cultural appropriation incidents. Free, Prior, and Informed Consent (FPIC) processes are not applicable to the company's operations.

Safe & Smart Tech

NEXT PLC has not reported any data breaches for over three years, from February 2023 to February 2026

, and maintains a strong security posture with a SecurityScorecard rating of 88 out of 100 . The company generally retains customer data for up to seven years after a customer relationship ends . It practices data minimization by only passing over personal data that is absolutely necessary and considers data protection when working with third parties . Measures are implemented to protect against unauthorized data disclosure and access , with no documented incidents of unauthorized data use . Users are provided with standard data subject rights, including access, rectification, erasure, and objection to processing . The company demonstrates good compliance with applicable regulations, adhering to the UK Corporate Governance Code and preparing for the EU Deforestation Regulation .

Zero Waste & Sustainable Products

NEXT PLC diverted 97% of its operational waste from landfill in 2024/25.

All packaging is recyclable, and carrier bags contain 100% recycled content (excluding handles). The company uses 50% recycled content in its polyester. NEXT implements multiple waste reduction initiatives, including reprocessing plastic transit packaging, recycling cardboard, and partnerships for furniture and mattress recycling, resulting in 2,587 mattresses recycled and 2,517 tonnes of plastic collected from customer return points. The company is a signatory to the Zero Discharge of Hazardous Chemicals (ZDHC) Roadmap to Zero program, achieved the highest score in the ZDHC ‘Brands to Zero’ annual audit for two consecutive years, and 71% of products were bought from suppliers with completed Supplier to Zero certification. NEXT targets diverting at least 95% of operational waste from landfill and aims to eliminate avoidable plastics in product packaging by the end of 2025. The company uses the On-Pack Recycling Label (OPRL) system to offer clear recycling guidance to customers and reported no environmental prosecutions during the year.