2024
Décathlon
Year
Sector
Distribution
ACT assessment methodology
Retail
Performance Score
Highlights of the assessment: The emission reduction targets are in the process of being completed: 66% completion for the 2026 all-scope targets; 39% completion for the 2030 scope 1&2 targets, 31% for scope 3; 18% completion for the 2050 scope 1&2 targets, 15% for scope 3. The company demonstrates a decrease in scope 1 & 2 emissions in intensity. Decathlon is highlighting several actions to decarbonize its products: for example, on suppliers' energy production resources: actions to phase out coal for all tier 1 and 2 suppliers by 2030, share of renewable energies (100% of electricity from renewable sources on priority action sites, which account for 90% of emissions), commitment by suppliers to follow a science-aligned emissions reduction trajectory – without specifying the scopes of these commitments. The governance of Decathlon's climate issues is fully integrated into the group's strategy: incentive remuneration policy, quantitative indicators for monitoring the progress of the Transition Plan, etc.
Areas for improvement: Scope 1 & 2 targets are market-based. 100% of scope 3 emissions are covered by a 2026 target, and 75% are covered by a 2030 and 2050 target (the latter two having been validated by the SBTi). In the absence of information on the 2021 base year emissions for scope 3 SBT, the choice was made to report the emissions of the entire scope 3. In terms of engagement with its value chain, Decathlon could continue its commitments to suppliers by including its requirements for non-Decathlon-branded products, including requirements on measurement and targets related to scope 3, which generally accounts for the majority of emissions. Regarding the governance of climate issues, it is necessary for Decathlon to publish more on quantified actions, associated with a calendar and monitoring, on end-of-life waste from products sold, which represents the majority of waste emissions.
Areas for improvement: Scope 1 & 2 targets are market-based. 100% of scope 3 emissions are covered by a 2026 target, and 75% are covered by a 2030 and 2050 target (the latter two having been validated by the SBTi). In the absence of information on the 2021 base year emissions for scope 3 SBT, the choice was made to report the emissions of the entire scope 3. In terms of engagement with its value chain, Decathlon could continue its commitments to suppliers by including its requirements for non-Decathlon-branded products, including requirements on measurement and targets related to scope 3, which generally accounts for the majority of emissions. Regarding the governance of climate issues, it is necessary for Decathlon to publish more on quantified actions, associated with a calendar and monitoring, on end-of-life waste from products sold, which represents the majority of waste emissions.
Narrative Score
Business model and strategy: The company has ambitious decarbonization objectives (aligned with 1.5°C), on its significant emissions across all scopes, in the short, medium and long-term (by 2026, and by 2030 and 2050 validated by SBTi). Actions are listed on all scopes, but are not systematically associated with quantified objectives, nor with human and financial resources. In addition, no long-term action is planned for the period 2030-2050. Some actions aim to position the company in a low-carbon economy (eco-designed products, rental system, second-hand purchase) and, although Decathlon aims to increase the share of products related to these actions, the ambition is not specified (except for the share of eco-designed products).
Consistency and credibility: The lack of action after 2030 despite 2050 objectives raises questions about the long-term future of the company in the low-carbon transition. There is no discrepancy between the business model and the company's strategy, and external information.
Data quality: The emissions and other data reported appear to be reliable and consistent throughout the report. However, the emissions recalculated to be on a comparable basis by the company are not carried over to the years prior to 2023, including 2021, which is the reference year. The company's scope 1 and 2 emissions have been verified by a third party. However, this is not the case for scope 3 (majority of emissions). However, at the same time, the company says it has "automated the consolidation of 95% of the environmental data of the carbon footprint", which implies a better robustness of the exercise.
Reputation: In 2025, Decathlon was the target of a multi-part investigation by the investigative media Disclose, bringing to light ethical and environmental controversies: production in countries where wage standards are very low and with little audit from the company, a supplier of animal raw materials linked to deforestation in South America. Decathlon responded to the accusations by highlighting its ethical and environmental commitments, as well as the commitment of its producer subcontractor not to use raw materials linked to deforestation. Thus, the question arises of the company's control of its suppliers of rank 2.
Risks: The company is dependent on fossil fuels in a significant and indirect way, through all the emissions necessary for the production of products and their transport. However, the company is implementing actions to move away from this dependence (exit from coal by suppliers, transition to more renewable energy, freight that is decarbonizing) and adjust its business model by incorporating products not from the systematic extraction of raw materials (second-hand, rental). However, while these new products are taking an increasing share of Decathlon's turnover, their total future share is not correlated with an objective, and it is not clear whether the sale of new products is expected to decrease. In addition, Decathlon has also conducted a study of the risks and opportunities related to climate change, based on the TCFD: risks related to the environmental transition (reputation, market, technology, political and legal) and physical risks. The strategies implemented by Decathlon are consistent with these risks (increase in renewable energies by favouring production over the purchase of certificates, eco-design, circular economy).
Consistency and credibility: The lack of action after 2030 despite 2050 objectives raises questions about the long-term future of the company in the low-carbon transition. There is no discrepancy between the business model and the company's strategy, and external information.
Data quality: The emissions and other data reported appear to be reliable and consistent throughout the report. However, the emissions recalculated to be on a comparable basis by the company are not carried over to the years prior to 2023, including 2021, which is the reference year. The company's scope 1 and 2 emissions have been verified by a third party. However, this is not the case for scope 3 (majority of emissions). However, at the same time, the company says it has "automated the consolidation of 95% of the environmental data of the carbon footprint", which implies a better robustness of the exercise.
Reputation: In 2025, Decathlon was the target of a multi-part investigation by the investigative media Disclose, bringing to light ethical and environmental controversies: production in countries where wage standards are very low and with little audit from the company, a supplier of animal raw materials linked to deforestation in South America. Decathlon responded to the accusations by highlighting its ethical and environmental commitments, as well as the commitment of its producer subcontractor not to use raw materials linked to deforestation. Thus, the question arises of the company's control of its suppliers of rank 2.
Risks: The company is dependent on fossil fuels in a significant and indirect way, through all the emissions necessary for the production of products and their transport. However, the company is implementing actions to move away from this dependence (exit from coal by suppliers, transition to more renewable energy, freight that is decarbonizing) and adjust its business model by incorporating products not from the systematic extraction of raw materials (second-hand, rental). However, while these new products are taking an increasing share of Decathlon's turnover, their total future share is not correlated with an objective, and it is not clear whether the sale of new products is expected to decrease. In addition, Decathlon has also conducted a study of the risks and opportunities related to climate change, based on the TCFD: risks related to the environmental transition (reputation, market, technology, political and legal) and physical risks. The strategies implemented by Decathlon are consistent with these risks (increase in renewable energies by favouring production over the purchase of certificates, eco-design, circular economy).
Trend score
Decathlon presents a coherent reporting of its emissions, part of which is audited, and a growing part of which is based on a tool that automates the production of the GHG assessment, making it more robust. Decathlon presents all-scope objectives in accordance with the Paris Agreements, in the short, medium and long term. The company is implementing actions to decarbonize its products, commit its suppliers to decarbonize their production, and promote low-carbon products to its customers. The company has implemented several actions, some of which have associated objectives for 2030. It promotes low-carbon products (eco-design, circular economy, rental model), which can contribute to its low-carbon transition. A positive trend score was therefore chosen.
Source
ACT Eval 2
Evaluator
CITEPA
GLOBAL SCORE
Performance score (/100)
69
Disclosure score (/100)
100
ℹ️
Narrative Score (A > E)
B
Trend Score (- = +)
+
Scores by module
#1 : best score in the sample
N/A% = module not applicable to the sectoral methodology
Target Score : 75%
Material Investment Score : 82%
Intangible Investment Score : N/A%
Sold Product Performance Score : 70%
Management Score : 58%
Supplier Engagement Score : 64%
Client Engagement Score : 56%
Policy Engagement Score : 59%
Business Model Score : 86%
Indicator weight by module