Wh Smith PlcLSE: SMWH

2025 Sustainability Addendum

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WHSmith Sustainability Addendum 2025

1st Sept 2024 to 31st August 2025

WHSmith Sustainability Addendum 2025 - Index

Area 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 Approach

Our 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 *.

Scope

Our 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

Materiality Approach and Materiality Matrix

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