Dentsu publishes annual Scope 1+2 (market-based) data verified by LRQA under limited assurance. FY2021 group total 24,103 tCO2e; GHG Protocol methodology applied. Multi-year series in ESG Databook 2024. Fugitive emissions remain excluded; Japan/International boundary integration incomplete, preventing higher score.

Dentsu calculates all 15 Scope 3 categories; 96% of emissions sit in Scope 3. Uses financial spend data, not primary supplier data, for Category 1 estimation. Capital goods (Category 2) excluded in Japan. Supplier engagement programme underway but limited verification. Methodology disclosed but supply chain mapping incomplete.

Absolute Scope 1+2+3 fell 6% from 2019 baseline to 384,427 tCO2e FY2021, but Clean Creatives F-List documents emissions increased 2022–2023. Baseline recalculated December 2023 due to expanded Scope 3 coverage. Business travel rebounded post-COVID. 2021 reduction partly pandemic-driven, not structural decarbonisation.

Dentsu Aegis Network achieved 100% renewable electricity 2020. Post-Dentsu Japan integration 2023, group-wide rate dropped to 55.3% under RE100 standards (59% with adjacent-market RECs). RE100 commitment to 100% by 2030 stated. Current rate reflects Japan procurement challenges and REC reliance limits score.

Dentsu is TNFD Forum and TCFD Consortium member. Developed 'Butterfly Check' biodiversity tool with Think Nature for client TNFD compliance. No quantified nature footprint for own operations published. No deforestation commitment applicable to advertising services. Indirect impact through fossil-client work captured in Q10.

Waste reduced 3.1%, paper 67.5% against 2019 baseline by FY2021. Annual tracking in ESG Databook 2024. LED lighting and energy efficiency measures deployed. No circular economy targets, supplier materials requirements, or hardware lifecycle programme disclosed. Limited to office operations.

Water consumption tracked annually; 85.1% reduction against 2019 baseline by FY2021, driven by COVID office closures. Dentsu explicitly states targets not set because water is non-material to core advertising business. No watershed engagement or discharge monitoring. Appropriate for service sector but limits score.

SBTi Corporate Net-Zero Standard validated 2024: 46.2% absolute reduction Scope 1+2+3 by 2030 (2019 baseline); 90% by 2040. Reduction-first, <10% residual offset. Among most ambitious frameworks. Critical gap: advertised emissions (estimated 32× operational footprint) excluded from net-zero goal.

Annual Integrated Report, ESG Data Book, TCFD disclosures, CDP response. LRQA limited assurance; Global Chief Sustainability Officer appointed 2024. Group Sustainability Committee reports to Management Board quarterly. GHG reduction in executive remuneration since 2022, but linkage limited to Scope 1+2; Scope 3 and advertised emissions excluded.

Dentsu maintains 18 fossil-sector contracts (Shell, Petronas, OMV, Chevron, TotalEnergies, Eni, Indian Oil, others); 30 contracts in 5 years per DeSmog. 16% of mapped clients Paris-aligned (InfluenceMap Oct 2024). Big Six advertising oligopoly is materially complicit; four-criteria infrastructure test not met at firm level. No binding phase-out programme.