WHSmith Sustainability Addendum 2025
1st Sept 2024 to 31st August 2025
WHSmith Sustainability Addendum 2025 - IndexArea Content Location link
Our Reporting | Reporting approach and scope Approach to materiality and materiality matrix Independent limited assurance statement | Approach Materiality Assurance |
Definitions and methodology | Planet definitions | |
Targets and progress | Planet targets | |
Scope 1, 2 and 3 emissions | GHG emissions | |
Supplier emission targets | GHG emissions | |
Transport emissions | GHG emissions | |
Energy use | Energy | |
Planet | Fuel use | Energy |
Renewable electricity | Energy | |
FSC / PEFC certifications | Resource use | |
Waste management | Resource use | |
Packaging | Resource use | |
Water use | Resource use | |
Biodiversity risk assessment | Biodiversity |
Definitions and methodology | People definitions | |
People targets | People targets | |
Employee numbers | People data | |
Employee engagement | People data | |
Training | People data | |
People | Diversity, equity and inclusion | People data |
UK employee turnover | Colleague turnover | |
Supplier numbers | Sourcing | |
Supplier audit and assessment | Sourcing | |
Health and safety reporting | Safety and wellbeing | |
Mental health | Mental health |
Communities | Definitions and methodology Community targets Community investment | Community Community targets Community investment |
Customer service | Customers | |
Accessibility | Customers | |
Responsible marketing | Retailing | |
Healthier eating | Retailing | |
Responsible Business | Fair pricing Product safety | Retailing Retailing |
Customer privacy and data protection | Privacy | |
Cybersecurity | Cybersecurity | |
Code of Business Conduct | WHSmith Company | |
Tax Policy | Policies | WH Smith PLC |
Policies
Company Policies and Position Statements
WHSmith Company Policies | WH SmithPLC
Content indices
Global Reporting Initiative content index SASB content index
GRI SASB UN SDG
United Nations Sustainable Development Goal alignment
Reporting Approach and Scope Reporting ApproachOur Sustainability Addendum is designed to help stakeholders find the information they need more easily and to reduce duplication.
It includes details of our approach to reporting and materiality, sustainability performance data, our third party assurance statement and content tables for key standards such as the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB).
All our Sustainability reporting is available on our website:
Our Annual Report (pages 42-64) has a summary of the progress against our sustainability strategy and targets for the year
Policies and position statements detail our expectations in key areas
Members of the board provided feedback on the draft sustainability disclosures in the Annual Report, including the material topics reported. The Annual Report, including the Sustainability section, was approved by the Board and ESG committee at their meeting on 28th October 2025.
SLR Consulting has been engaged to provide independent assurance over selected aspects of this report in accordance with the ISAE3000 and ISAE3410 Assurance Standards. Their Assurance statement is included in this Sustainability addendum. The data sets assured are indicated by *.
ScopeOur sustainability reporting and data covers the Group's sustainability performance for the year 1st September 2024 to 31st August 2025, unless otherwise stated.
Our Sustainability Addendum is aligned to our consolidated financial statement and is issued alongside our Annual Report and Accounts 2025.
Performance data in this report includes all of our directly-run operations (Australia, Belgium, Canada, Denmark, France, Germany, Hungary, Ireland, Italy, the Netherlands, Norway, Singapore, Spain, Sweden, the UK and the USA). Performance data for non-directly run joint venture and franchise operations are included in our Scope 3 category 14 data only. Other variances in the reporting boundary are highlighted in the relevant section. Some of the data is not exactly aligned to the reporting year ended 31st August 2025, but is reported for a consistent period each year. Further details are provided in the definitions.
Ethics and integrity
Deforestation and wider biodiversity
Pricing
Healthier lifestyles Food waste
Animal welfare
Data security and privacy Climate action
Packaging
Safety and wellbeing Diversity, equity and inclusion
Labour rights for our colleagues and
suppliers
Social and environmental impact
Very High |
High |
Medium |
Sustainable products and Eco-design Community partnerships
Product safety
Talent and development
Product takeback Operational waste
Water use
Business Impact (0-5 years)
Materiality and Sustainability Strategy fall within the remit of our Board ESG Committee and they review our materiality assessment and matrix on an annual basis. In identifying the socio-economic, environmental and ethical factors of greatest relevance to our business, we include topics that have a material impact on our business (most particularly on our longterm shareholder value creation) and topics where we can have a material impact on society and the environment. This assessment is informed by the views of a wide range of stakeholders and other inputs including but not limited to:
A review of existing and emerging issues that are the focus of ongoing public attention;
Insights from engagement with NGOs, civil society groups and sustainable business specialists;
An analysis of questions asked by investors, both through questionnaires and direct engagement;
Customer queries and feedback on our products and commercial activities;
Integration of insights from our Enterprise Risk Management system;
Employee views on our approach to sustainability; and
A review of peer company reports to understand how different issues are approached by others in the retail sector.
We determine our most material issues by considering how important these issues are to our stakeholders and how significant an impact they could have on our business. As a result of this year's analysis, areas that have been given greater prominence in our 2025 reporting include:
An updated scenario analysis to support our climate-related financial disclosures
A detailed assessment of biodiversity risks in our supply chain

