Executive Summary

At Moo & Yoo, we believe business should create a positive impact beyond profit alone. As a family-founded Scottish hair and body care brand, we continue working to build a business that balances product performance, environmental responsibility, stakeholder wellbeing, and long-term sustainable growth.

During the 2025–2026 reporting period, Moo & Yoo continued strengthening its commitment to responsible business practices across environmental sustainability, employee wellbeing, community engagement, ethical sourcing, and stakeholder governance. As a certified B Corporation, we remain committed to continuous improvement and transparent accountability across all areas of the business.

This report outlines the progress, initiatives, challenges, and goals that shaped our impact journey throughout the reporting period.

1. Environmental Impact

Packaging & Waste Reduction

During the 2025–2026 reporting period, Moo & Yoo continued developing lower-impact packaging systems designed to reduce unnecessary material usage and improve long-term sustainability.

One of the most significant developments during the year has been the introduction of fully recyclable mono-material refill pouches for core product lines including Miracle Shampoo, Miracle Conditioner, and Miracle Milk.

The new refill pouch system has also been developed with future letterbox delivery compatibility in mind. By reducing package weight and overall parcel size, Moo & Yoo aims to lower transport emissions, minimise packaging materials, and improve convenience for customers through more efficient delivery methods.

• Reduce packaging weight

• Lower transport-related emissions

• Encourage reuse of existing bottles and pumps

• Reduce overall material usage

• Improve recyclability compared with mixed-material packaging systems

Alongside this transition, the company has continued reducing reliance on heavier litre-sized glass packaging where refill systems provide a more environmentally efficient alternative.

In 2025, Moo & Yoo also launched aluminium travel minis across selected product lines. These travel-sized bottles are fully plastic free and designed to be refilled from existing full-sized products, helping reduce single-use packaging while encouraging long-term reuse.

Throughout the reporting period, Moo & Yoo also continued using:

• Recyclable glass bottles and jars

• Aluminium lids where possible

• Cardboard outer packaging

• Kraft paper shipping protection

• Reusable pumps and spray systems

The company continues working to reduce unnecessary plastic usage while recognising that some packaging components may still require plastic where suitable alternatives are not yet commercially viable.

No Aerosols

Moo & Yoo continued avoiding the use of aerosols across its product range during the reporting period.

This decision reflects the company’s ongoing commitment to reducing unnecessary environmental impact where suitable lower-impact alternatives are available. Customer feedback has continued supporting the demand for non-aerosol alternatives within the salon and haircare sector.

Carbon Reduction & Environmental Goals

Moo & Yoo remains committed to reducing its environmental impact and continues working toward long-term carbon reduction goals, including its ambition to work toward carbon neutrality by 2030.

Key environmental initiatives during the reporting period included:

• Ongoing carbon measurement and monitoring

• Packaging weight reduction strategies

• Reduction of unnecessary plastic usage

• Tree planting initiatives linked to online orders

• Continued development of refill systems

• Exploration of improved recyclability guidance and packaging transparency

Through the company’s partnership with One Tree Planted, a tree continues to be planted for every online order placed through the Moo & Yoo website.

Sustainable & Ethical Sourcing

Moo & Yoo continues prioritising responsibly sourced ingredients and supplier relationships aligned with the company’s environmental and ethical standards.

This includes continued sourcing of Marula Oil through a women’s cooperative in Africa, supporting both responsible sourcing practices and economic empowerment initiatives within the local community.

The company also continues prioritising ingredients sourced from suppliers aligned with Ecocert/COSMOS standards where possible.

2. Social Impact

Employee Wellbeing & Workplace Culture

Moo & Yoo believes long-term business success should positively support employee wellbeing and sustainable working practices.

During the reporting period, the company continued:

• Operating a 4-day work week

• Offering flexible and remote working arrangements where appropriate

• Supporting employee wellbeing initiatives

• Monitoring employee satisfaction and absenteeism

• Encouraging community engagement and volunteering

The company continues recognising the importance of work-life balance, mental wellbeing, flexibility, and sustainable working environments in supporting both employees and long-term organisational resilience.

Diversity, Inclusion & Representation

As a female-founded business, Moo & Yoo continues promoting inclusivity, representation, and authenticity across both internal culture and external communications.

Throughout the reporting period, the company continued focusing on more authentic marketing imagery, promoting more realistic beauty standards and inclusive representation within the beauty industry.

Community Engagement & Charitable Support

Moo & Yoo continued supporting community and charitable initiatives throughout the reporting period. This included:

• Community volunteering initiatives

• Beach cleans and environmental activities

• Support for Women’s Aid Edinburgh

• Support for Mind Out LGBTQ+ mental health charity

• Ongoing awareness and educational content focused on sustainability and wellbeing

The company remains committed to supporting causes aligned with its values and continuing to engage with local communities through practical action and awareness initiatives.

3. Economic & Governance impact

Certified B Corporation

During the reporting period, Moo & Yoo continued operating as a certified B Corporation, maintaining its commitment to balancing profit with environmental and social responsibility.

The company’s Articles of Association continue embedding stakeholder consideration into company governance and decision making, ensuring environmental and social impacts are considered alongside financial performance.

Responsible Growth

Moo & Yoo continues focusing on sustainable long-term growth while prioritising responsible operational and strategic decision making. This includes:

• Investment into refill infrastructure and packaging redesign

• Ongoing sustainability improvements

• Responsible supplier selection

• Long-term stakeholder-focused decision making

• Careful growth aligned with company values

Ethical Partnerships & Distribution

The company continued developing relationships with retailers and partners aligned with Moo & Yoo’s sustainability and ethical values.

These partnerships support responsible growth while helping expand access to lower-impact luxury hair and body care products.

4. Product & Customer Impact

Product Innovation & Customer Feedback

Customer Loyalty & Community Engagement

During summer 2025, Moo & Yoo introduced a new customer loyalty programme designed to strengthen long-term customer relationships and reward repeat purchasing behaviour. Through the programme, customers can earn rewards, access exclusive offers, receive money-off incentives, and gain early access to selected new product launches and brand initiatives.

The loyalty programme has been designed to encourage customer engagement while supporting more sustainable long-term purchasing habits and community building
around the brand.

Customer feedback continues playing an important role in Moo & Yoo’s product and packaging development.

The company continues using feedback from customers, salons, and stakeholders to inform product improvements, packaging innovation, and sustainability initiatives.

Examples include:

• Development of refill systems

• Continued avoidance of aerosols

• Reusable packaging initiatives

• Ongoing product development focused on both performance and ingredient consciousness

Consumer Education

Throughout the reporting period, Moo & Yoo continued producing educational content focused on sustainability, wellness, ingredient awareness, and responsible beauty practices.

These communications aim to help consumers make more informed decisions while encouraging more sustainable consumption habits.

5. Challenges and Lessons Learned

As a small independent business, Moo & Yoo continues facing challenges balancing sustainability ambitions with operational and financial realities.

Key challenges during the reporting period included:

• Rising material and manufacturing costs

• Complexity of sustainable sourcing

• Limited availability of lower-impact packaging alternatives

• Supply chain and logistics pressures

• Balancing durability, recyclability, transport impact, and consumer usability within packaging decisions

These challenges continue reinforcing the importance of continuous improvement, transparency, and realistic sustainability planning.

Looking Ahead

Over the next reporting period, Moo & Yoo aims to continue:

• Expanding refill systems across additional product lines

• Continuing to develop refillable and reusable packaging systems including aluminium travel formats

• Improving packaging recyclability and material efficiency

• Strengthening environmental reporting systems

• Reducing transport-related impacts

• Continuing carbon reduction initiatives

• Expanding sustainability education for consumers

• Supporting employee wellbeing and flexible working practices

• Developing responsible luxury hair and body care products

As the business grows, Moo & Yoo remains committed to building a company that balances commercial success with long-term positive impact for people, communities, and the environment.

Conclusion

Moo & Yoo remains committed to creating products and business practices that support both people and planet.

While we recognise sustainability and impact are ongoing journeys rather than fixed outcomes, we remain focused on continuous improvement, responsible growth, and transparent accountability across all areas of the business.

We are grateful to our customers, partners, suppliers, and wider community for continuing to support Moo & Yoo and helping us continue building a more responsible future for the beauty industry.