g Johnson&JohnsonImpact.

Illumination Index
12/22

Lower values indicate greater alignment. Higher values indicate more gaps detected.

The Index evaluates how clearly a company’s sustainability communications align with available evidence. It does not measure the company’s overall sustainability performance or determine the company’s intent.

What The Index Examined:

Johnson & Johnson publishes extensive ESG information through its Health for Humanity Report and supporting disclosures.Johnson & Johnson has substantial third-party verification, including independently reviewed sustainability data and science-based climate targets.

Its sustainability reporting also includes third-party assurance and science-based climate targets.

Because ESG includes social and governance issues as well as environmental performance, the Illumination Index also examined relevant public legal and regulatory information connected to product safety and corporate accountability.

Part A - Communication Pattern Analysis

6/12

Part B - Claims vs. Data Comparison

6/10

Key Finding

Pattern Identified

Johnson & Johnson has strong third-party verification, but several major legal matters appear outside its sustainability reporting. Its climate targets are validated by the Science Based Targets initiative (SBTi), which reviews whether corporate emissions targets align with climate science, and portions of its sustainability data are independently reviewed by other third-party audits like PwC (PricewaterhouseCoopers) and ERM Certification and Verification Services (ERM CVS). At the same time, public legal filings detail major talc-related litigation and opioid settlements that are not addressed in the sustainability communications reviewed by the Illumination Index.

What This Means

For consumers, this shows why verified information and complete information are not the same thing. Independent reviewers can check the accuracy of specific data Johnson & Johnson reports, but they do not decide which broader issues the company includes in its sustainability narrative. Because ESG stands for Environmental, Social and Governance, issues such as product safety, consumer health and corporate accountability are relevant to the Index even when they are not environmental.

What The Illumination Index Found

Johnson & Johnson has received an A- climate grade from the Carbon Disclosure Project (CDP). CDP is an organization that evaluates how companies measure and manage environmental risks. Its emissions-reduction targets have also been reviewed and validated by the Science Based Targets initiative (SBTi). SBTi evaluates whether company climate targets are consistent with climate science. Independent organizations including PwC and ERM CVS have also reviewed parts of Johnson & Johnson’s reported sustainability information. These reviews and ratings provide additional accountability because outside organizations evaluate or check parts of the company’s environmental information.

1

Talc and asbestos litigation appears in other public records.

The litigation has involved significant legal proceedings and proposed settlements, but it was not mentioned in the sustainability communications reviewed for this prototype. The Index does not assume that the allegations as proven or that the company was found to have acted wrongfully. Instead, it evaluates whether a significant public issue relevant to ESG is addressed in the company’s ESG communications.

2

Verification has a defined scope

J&J's federal opioid settlements, which involve multi-billion-dollar federal court proceedings, are also not addressed in its sustainability communications. Social issues can include product safety, consumer and public health and relationships with communities. Governance issues can include oversight, accountability and corporate decision-making. Therefore, the Illumination Index’s material-controversy indicator considers more than just environmental issues.

3

J&J has substantial third-party verification.

Independent reviewers verify specific sustainability data, not whether a report includes every major ESG-related issue. For Johnson & Johnson, this distinction matters because significant legal matters appear in public records but not in the sustainability communications reviewed by the Illumination Index.

4

Opioid settlements provide additional social and governance context.

Indicator Breakdown

Each indicator: 0 = not detected · 1 = partially present · 2 = clearly and systematically present. Every indicator is anchored to a specific source.

    Part A · Communication Pattern Analysis
    6 / 12
  
Vagueness
Claims with no measurable meaning, baseline, or threshold
Lack of quantification
Boldest consumer-facing claims cannot be traced to a baseline year or unit of measurement
Selective disclosure
Reporting patterns that omit unflattering data points or material information
Future deflection
Future commitment language used in place of present-year performance data
Third-party verification
Absence or misrepresentation of independent validation credentials
Cross-platform inconsistency
Gaps between consumer-facing communications and formal report content

    Part B · Claims vs. Data Comparison
    6 / 10
  
Emissions trajectory vs. reduction claims
Whether actual emissions trend aligns with stated targets and timelines
Carbon neutrality and net zero claim integrity
Whether commitments are backed by specific offsets, timelines, and operational infrastructure
Omission of material controversies
Regulatory bans, court rulings, or legal proceedings absent from sustainability communications
ESG ratings volatility
Year-over-year changes across independent rating agencies that diverge from stable marketing claims
TCFD completeness
Coverage across all four Task Force on Climate-related Financial Disclosures pillars

What is ESG?

ESG stands for Environmental, Social and Governance. It is a broad way of looking at how a company affects the environment, treats people and communities, and manages leadership, oversight and accountability.

What is the TCFD?

TCFD stands for Task Force on Climate-related Financial Disclosures. It is a framework that helps companies explain how climate-related risks and opportunities could affect their business, strategy and financial planning. TCFD helps make climate reporting easier to evaluate and compare.

References

Johnson & Johnson. (2025, June 11). 2024 Health for Humanity report. https://healthforhumanityreport.jnj.com/2024/_assets/downloads/johnson-johnson-2024-health-for-humanity-report.pdf

Johnson & Johnson. (2026, February 11). Form 10-K: Annual report for the fiscal year ended December 28, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/0000200406/000020040626000016/jnj-20251228.htm

Johnson & Johnson. (2025, February 13). Form 10-K: Annual report for the fiscal year ended December 29, 2024. U.S. Securities and Exchange Commission. https://s203.q4cdn.com/636242992/files/doc_financials/2024/q4/Form-10-K-2024-as-filed-13Feb2025.pdf

Johnson & Johnson. (n.d.). Environmental sustainability. https://www.jnj.com/our-societal-impact/global-environmental-sustainability

J&J MedTech. (n.d.). Sustainability. https://www.jnjmedtech.com/en-US/service/healthsystems/sustainability

Johnson & Johnson [@jnj]. (2024, December 20). Our commitment to creating a healthier planet goes hand in hand with our mission to impact health for humanity [Instagram post]. Instagram.

Science Based Targets initiative. (2025). Target dashboard: Johnson & Johnson. https://sciencebasedtargets.org/target-dashboard

Net0Tracker. (2025). Johnson & Johnson. https://net0tracker.com/corporates.html/Johnson%20&%20Johnson/

InfluenceMap. (2025). Johnson & Johnson. LobbyMap. https://lobbymap.org/EN/company/Johnson-Johnson

Sustainability Magazine. (2026, February 5). How J&J leads healthcare innovation through sustainability. Sustainability Magazine. https://sustainabilitymag.com/news/johnson-johnson-healthcare-innovation-sustainability