Wh Smith PlcLSE: SMWH

Sustainability Addendum 2025

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WHS Sustainability Addendum
Cover
WHSmith Sustainability Addendum 2025
1st Sept 2024 to 31st August 2025

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Index
WHSmith Sustainability Addendum 2025 - Index
Area Content Location link
Our Reporting Reporting approach and scope Approach
Approach to materiality and materiality matrix Materiality
Independent limited assurance statement Assurance
Planet 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
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
People Definitions and methodology People definitions
People targets People targets
Employee numbers People data
Employee engagement People data
Training People data
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
Community targets Community targets
Community investment Community investment
Responsible Business Customer service Customers
Accessibility Customers
Responsible marketing Retailing
Healthier eating Retailing
Fair pricing Retailing
Product safety Retailing
Customer privacy and data protection Privacy
Cybersecurity Cybersecurity
Code of Business Conduct WHSmith Company Policies | WH Smith PLC
Tax Policy
Policies Company Policies and Position Statements WHSmith Company Policies | WH Smith PLC
Content indices Global Reporting Initiative content index GRI
SASB content index SASB
United Nations Sustainable Development Goal alignment UN SDG

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Approach
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.

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Materiality
Materiality Approach and Materiality Matrix
Social and environmental impact Sustainable products and Eco-design Safety and wellbeing Data security and privacy Very High
Community partnerships Diversity, equity and inclusion Climate action High
Labour rights for our colleagues and suppliers Packaging Medium
Animal welfare Healthier lifestyles Ethics and integrity
Food waste Deforestation and wider biodiversity
Pricing
Water use Product takeback Product safety
Operational waste Talent and development
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 long-term 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

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Assurance
ISAE 3000 Statement: Independent Assurance of WH Smith's FY2025 Sustainability Data
Basis of Report
This document has been prepared by SLR Consulting Limited (SLR) with reasonable skill, care and diligence, and taking account of the timescales and resources devoted to it by agreement with WH Smith PLC (the Client) as part or all of the services it has been appointed by the Client to carry out. It is subject to the terms and conditions of that appointment.
SLR shall not be liable for the use of or reliance on any information, advice, recommendations and opinions in this document for any purpose by any person other than the Client. Reliance may be granted to a third party only in the event that SLR and the third party have executed a reliance agreement or collateral warranty.
Information reported herein may be based on the interpretation of public domain data collected by SLR, and/or information supplied by the Client and/or its other advisors and associates. These data have been accepted in good faith as being accurate and valid.
The copyright and intellectual property in all drawings, reports, specifications, bills of quantities, calculations and other information set out in this report remain vested in SLR unless the terms of appointment state otherwise.
This document may contain information of a specialised and/or highly technical nature, and the Client is advised to seek clarification on any elements which may be unclear to it.
Information, advice, recommendations and opinions in this document should only be relied upon in the context of the whole document and any documents referenced explicitly herein and should then only be used within the context of the appointment.
The Nature of the Assurance
This report by SLR Consulting Limited (SLR) for WH Smith PLC (WH Smith). SLR has undertaken an independent limited assurance of its sustainability data as set out on pages 42-64 of WH Smith PLC Annual Report and Accounts 2025, which have been indicated with an asterisk. We have also been engaged to assure the materiality process as set out on the Materiality tab of the Sustainability Addendum.
The assurance covers the period from 1st September 2024 to 31st August 20251. WH Smith is entirely and solely responsible for the production and publication of the data assured, and SLR for its assurance. The data assured in accordance with this ISAE 3000 statement is included in the Appendix table.
GHG Emissions associated with WHSmith's Travel Business covered the full 12 months of the financial year (continuing business), and 10 months for the High Street stores, covering the period 1st September 2024 to 30th June 2025, due to divestment of WHSmith's High Street Business (discontinued business).
The data primarily relates to all WH Smith directly-run operations (in Australia, Belgium, Canada, France, Germany, Hungary, Ireland, Italy, the Netherlands, Norway, Singapore, Spain, Sweden, the UK and the USA). Data for WH Smith's international joint venture stores and franchise operations are not in the scope of the reporting. During FY2025, WH Smith completed the divestment of its High Street Business in June 2025. As a result, reporting data for this statement covers a 10-month period (Discontinuing data). In contrast, the Travel business remained fully operational throughout the financial year, with reporting data covering the full 12 months (Continuing data).
Our work has involved reviewing selected claims and data included in the report against the Global Reporting Initiative (GRI) principles for Accuracy, Clarity, Comparability, Completeness, Timeliness and Verifiability. It also involved examining the documentation of the materiality process.
This engagement was performed in accordance with the International Standard on Assurance Engagement (ISAE) 3000 (Assurance Engagements other than Audits or Reviews of Historical Financial Information) and the relevant subject matter specific ISAE for GHG data (ISAE 3410), Assurance Engagements on Greenhouse Gas Statements.
The greenhouse gas (GHG) emissions data have been prepared in accordance with the World Resources Institute (WRI) / World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol, 2015 revised edition, and using the appropriate GHG conversion factors for company reporting as published by the UK Government Department for Energy Security and Net Zero (DESNZ).
GHG quantification is subject to inherent uncertainty due to factors such as incomplete scientific knowledge about the global warming potential of different GHGs and uncertainty around the models and parameters used in estimating GHG emissions.
SLR has complied with the requirements for independence, professional ethics and quality control as stipulated by ISAE 3000 (2020) Requirements 3a and 3b.
Assurance Work Performed
The assurance work was commissioned in August 2025 and was completed on 18th October 2025. Detailed records were kept of meetings and correspondence relating to the assurance. A team led by a director undertook the assurance.
The assurance engagement was undertaken to a limited level; the overall engagement was prioritised based on the materiality of the data points to ensure material divested data was captured in our assurance process. The process involved the following activities:
Regarding environmental metrics:
1. In-depth management interviews with key people at WH Smith to understand WH Smith's processes for management, reporting and performance improvement in these areas.
2. A review of WH Smith's current GHG Accounting and Reporting process document.
3. A review of underlying data sources and substantiating evidence to support this year's reporting, to assess the robustness of monitoring and reporting systems.
4. A review of year-on-year environmental performance trends to identify any significant changes in operational eco-efficiency and investigate the reasons behind these trends.
5. A review of GHG emissions data calculations and emission factors against the GHG Protocol and applicable standards.
6. A review of group-wide consolidated and reported data to check for errors or omissions in data analysis, consistency with underlying data sets and reasonableness of reporting.
7. The development of a documented log recording all data queries and the steps taken to close out all queries.
8. Review of the assertions and key performance indicators within the text report, marked with an asterisk.
Regarding Social metrics:
1. Conducted calls with the data owners of each data set to understand the management systems that generated the data.
2. Received and checked data from each data source.
3. Considered year-on-year trends shown by data received and, where necessary, interrogated the data owner about these trends.
4. Carried out spot checks on data received against underlying data sources.
5. Where necessary, had further calls to resolve any remaining queries regarding evidence or data management systems.
6. Retained full records of communication with data owners.
7. Review of the assertions and key performance indicators within the text report, marked with an asterisk.
8. Examining evidence of how the 2025 materiality assessment was conducted and questioning the responsible person.
Independence
This is the eleventh year that SLR has provided independent assurance services in relation to WH Smith's sustainability reporting. We have provided no other services to WH Smith during the period under review.
Conclusion
Based on the scope of work performed, nothing has come to our attention to suggest that any of the performance data included in the scope of assurance, marked with an asterisk in the WH Smith PLC Sustainability Report 2025, is materially misstated or that the materiality process was not executed in accordance with that described in the Materiality tab of the Sustainability Addendum, in accordance with the ISAE 3000 standard.
SLR Consulting Limited
London
7th November 2025

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Assurance Appendix
Assurance Appendix - 1. Environmental Metrics
Scope 1 and Scope 2 Unit Continuing Business Discontinued Business
Scope 1 emissions tCO2e 86 1,199
Scope 2 (Location-based) emissions tCO2e 11,666 3,766
Scope 2 (Market-based) emissions tCO2e 1,468 0
Scope 3 Components Unit Continuing Business Discontinued Business
Category 1: Water consumption m3 15210 75745
Category 3: Fuel and energy-related activities tCO2e 2066
Category 4: Transportation and Distribution million litres 1.3 0.504
Category 5: Waste Generated in Operations tonnes 320 1906
Category 6: Business travel tCO2e 1375 830
Proportion of suppliers by spend/emissions (that contribute to Scope 3 GHG emissions from category 1 and category 4) with science-based targets in place % 53
The data in the assurance statement covers components of the selected Scope 3 category. SLR has not assured the total Scope 3 Category emissions.
Assurance Appendix - 2. Social Metrics
Accidents and Injuries Unit Continuing Business Discontinued Business
Reportable Accidents - UK Number of 14 7
Reportable Accidents - USA Number of 0
Reportable Accidents - Australia Number of 4
Reportable Accidents - Rest of the World Number of 17
Reportable Accidents - Total Number of 35 7
Ethical trade Unit Total
Percentage of factories of suppliers who are supplying WH Smith's continuing business with established worker committees that have been operating for a year or more % 20
All forestry materials will be from recycled or certified sources in WHSmith-branded products % 100
Community investment Unit Continuing Business Discontinued Business
Community Investment £ 356,000 703,000
Continuing Business
Diversity Unit Male Female Unknown
Board % 50 50 0
Group Executive Committee Members % 89 11 0
Senior Managers % 65 33 2
Middle Managers % 51 49 0
Junior Managers % 45 55 0
All employees % 42 57 1
Continuing Business
Ethnic representation - UK Unit Employees Senior Managers
Asian/Asian British % 22 4
Black/ African/ Caribbean/ Black British % 4 0
Mixed/multiple ethnic % 2 2
Other ethnic group % 2 0
White British or other White % 59 85
Not specified/prefer not to say % 11 9
Percentage of employees included % 100 100
Continuing Business
Employees by Age - UK Unit Employees
Under 18 years % 1
18- 21 years % 14
22-30 years % 30
31-40 years % 19
41-50 years % 15
51-60 years % 14
61-70 years % 6
Over 70 years % 1

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PLANET>>>
PLANET
Content Location Location link
Definitions and methodology Sustainability Addendum Planet definitions
Targets and progress Planet targets
Scope 1 and 2 emissions GHG emissions
Scope 3 emissions GHG emissions
Supplier emission targets GHG emissions
Transport emissions GHG emissions
Energy use Energy
Fuel use Energy
Renewable electricity Energy
FSC / PEFC certifications Resource use
Waste management Resource use
Water use Resource use
Biodiversity Risk Assessment Biodiversity
Environmental policy www.whsmithplc.co.uk Policies and Position statements
Biodiversity and forestry policy

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Planet definitions
PLANET: Methodology and Indicators
Our methodology for the reporting of greenhouse gas emissions has been developed using the following guidance: * GHG Protocol (including the Corporate Standard, Scope 2 guidance and the Corporate Value Chain (Scope 3) Accounting and Reporting Standard);
• GHG Protocol (including the Corporate Standard, Scope 2 guidance and the Corporate Value Chain (Scope 3) Accounting and Reporting Standard);
• CDP guidance (including the 2024 Climate Change Reporting Guidance and the Technical Note on Accounting of Scope 2 Emissions); and
• Guidance from the Climate Disclosure Standards Board.
Our climate-related governance, strategy, risk management and metrics and targets are provided in our Annual Report and Accounts 2025 consistent with the recommendations of the Task Force on Climate-Related Financial Disclosure.
Energy consumption The amount of gas and electricity used to power, light and heat our stores, head offices and distribution centres, expressed as an absolute value. Energy consumption for our directly-run International stores has been calculated by multiplying the average consumption for a UK Travel store by the number of stores in non-UK markets.
(MWh)
Fuel consumption (litres) The amount of fuel used to power vehicles to transport products between our distribution centres and stores (UK only). The seggrgeation between Continuing and Discontinued business fuel has been estimated for FY25 by extrapolating volumes shipped in a 5 month period. For FY24 and FY23 the estimate was based on volumes shipped in those years.
Scope 1 emissions The quantity of equivalent carbon dioxide emissions associated with the combustion of gas on our premises to heat stores, head offices and distribution centres. We only use gas in the UK. These emissions are calculated from fuel data and use the UK Government GHG Conversion Factors 2025.
(tonnes CO2e)
Scope 2 emissions (tonnes CO2e) The quantity of equivalent carbon dioxide emissions from power stations generating the electricity which is used to power, light and heat stores, head offices and distribution centres.
GHG reporting guidance recommends disclosure of two different Scope 2 emission values: one using a "location based" method and one using a "market based" method. The location based method uses an average emissions factor that relates to the grid on which energy consumption occurs and is usually a country-level electricity emissions factor. The market based method applies where supplier-specific information or energy certificates are available and uses an emissions factor specific to the electricity purchased.
For our UK operations, market based emissions: our renewable electricity for the UK is calculated as zero emissions. For International operations, we have taken estimated consumption for each country - calculated by taking average electricity consumption for a UK Travel store and multiplying by the total number of stores in each country. We purchased renewable electricity certificates for electricity provided by most of our landlord partners and this was calculated as zero emissions. For the remaining consumption we multiplied by residual fuel mix emission factors where available. For countries where this data does not exist, we have used location based emission factors.
For our UK operations, location based emissions are calculated from energy data multiplied by UK Government GHG Conversion Factors 2023. Location based Scope 2 emissions for International operations have been estimated by multiplying the average electricity consumption for a UK Travel store by the total number of stores in each country multiplied by the relevant location based emission factor for that country. We have used factors from internationally accepted sources.
Scope 1 and 2 emissions The quantity of equivalent carbon dioxide emissions from the combustion of natural gas and from power stations generating the electricity which is used to power, light and heat stores, head offices and distribution centres. These emissions are calculated from energy and fuel data and use conversion factors as explained above.
(tonnes CO2e)
Emissions intensity The quantity of equivalent carbon dioxide emissions produced from the energy to power, light and heat our stores, head offices and distribution centres per £m of revenue or million square foot. Revenue is the revenue reported for the Group in the Annual Report. Square foot is the total square foot of stores plus Distribution Centres managed by WHSmith. Stores and Distribution Centres manged by 3rd parties and franchisees are excluded.
(tonnes CO2e per £m revenue or million square foot)
Scope 3 emissions (tonnes CO2e) Data is rounded up to the nearest 100 tonnes to reflect the fact these calculations are estimates rather than precise. The quantity of equivalent carbon dioxide emissions associated with:
• Category 1 and 2 - Purchased goods and services and capital goods and services - calculated by taking 2024 cost of goods sold (COGS), and multiplying by an assigned emission factor for the category of spend. Emissions factors for spend data were from the environmentally extended input output (EEIO) database. See the Sustainability Report 2023 for the methodology in 2023. Emissions associated with the divested business were excluded based on those business unit COGS.
• Category 3 - Fuel and energy-related activities - estimated by multiplying UK fuel and energy consumption data by UK Government GHG Conversion Factors 2025 for transmission and distribution losses and wheel to tank emissions. Emissions for International stores have been calculated by multiplying electricity consumption by factors produced by carbonfootprint.com in 2025. Energy from divested business units has been removed from calculation.
• Category 4 - Upstream transport and distribution - emissions have been included for inbound freight from suppliers to our distribution centres, and for deliveries from our distribution to stores or direct to customers. Emissions for inbound freight were calculated by multiplying the distance travelled for each container by relevant emission factors for shipping and land transport. Emissions for deliveries from distribution centres to stores were calculated using fuel data multiplied by the relevant UK Government GHG Conversion Factors 2025. Emissions for deliveries from distribution centres to customers was calculated by multiplying delivery data by the relevant emission factors. For transport suppliers where fuel data or container movements were not available, spend data and relevant emission factors were used. To separate the divested business, we have used spend-based splits on business units for Upstream Transport & Distribution-specific suppliers. For fuel from deliveries to store, a % split has been taken using volume-based estimations.
• Category 5 - Waste generated in operations - estimated by multiplying the tonnages of waste sent to landfill and for recycling by UK Government GHG Conversion factors 2025. This metric covers waste for UK Distribution centres and excludes waste from UK or International Travel stores which are controlled by landlords. Divested business separated by location where waste is produced. Data not rounded for reporting as it would be misrepresentative.
• Category 6 - Business travel - estimated by multiplying flight, rail mileage, hotel stays and car mileage data from travel bookings and expense claims for UK employees by UK Government GHG Conversion Factors 2025. The divested business was separated using 2025 cost centres, and the same proportions were applied to previous years.
• Category 7 - Commuting - estimated from the total number of employees, and assumptions on modes of transport and the typical distance travelled in getting to work, multiplied by UK Government GHG Conversion Factors 2025. The divested business has been split out by headcount in business unit for all years.
• Category 8 - Upstream leased assets - Incl in Scope 1 and 2 emissions as WHSmith has operational control
• Category 11 - Use of sold products - includes emissions created directly through the use of electricity for electronic related products. Direct and indirect use phase emission factors are sourced from the use phase for specific product types, as found in literature. The discontinued business does not stock a electronic related products and as a result, to separate the divested, non-divested businesses, no emissions have been attributed to the discontinued business.
• Category 12 - End of life treatment of sold product - estimated from tonnages of different categories of product sold and the proportion of material likely to be sent to landfill or for recycling. These values were then multiplied by UK Government GHG Conversion Factors 2025. Emissions for the divested business have been separated using the assigned business unit in spend data, the same method as Categories 1, 2 and 11.
• Category 14 - Franchises - estimated consumption for each country, calculated by taking average electricity consumption for a UK Travel store and multiplying by the total number of franchise stores in each country, and multiplying by location based factors from internationally accepted sources. This covers franchise stores in: Denmark, Sweden, Malta, Finland, Greece, Oman, Kuwait, UAE, Jordan, Saudi, Bahrain, Indonesia, Malaysia, China, Philipines, Gibraltar, Serbia, Spain, Fiji and United Kingdom. Franchise emissions are only relevant for the continued business.
The estimation of Scope 3 emissions is a very approximate process and the values given are indicative estimates. They provide an indication of where the most significant emissions in our value chain arise to help us to target our action but should not be interpreted as exact values.
Total waste arisings The quantity of waste sent for disposal or recycling. Distribution centre, head office and Biffa-managed UK High Street store waste is based on collections which occur during the year. Individual landfill bin weights are based on averages following a sampling exercise. The Biffa-managed High Street store waste is extrapolated to the remainder of the UK High Street estate where waste collection is handled by landlords and data is unavailable. Waste from Travel or International stores where waste disposal is controlled by landlords is not reported. Waste from cultpens.com and funkypigeon.com is not material and has been excluded.
(tonnes)
Waste diverted from landfill (%) Our waste contractors provide a breakdown by waste stream. Waste is considered diverted from landfill if it is recycled, sent for Anerobic digestion or or sent for energy recovery as Refuse Derived Fuel.
Water consumption (litres) Total water consumption for all sites where we are responsible for the water bill rounded to the nearest thousand litres.
Percentage own-brand stationery certified or recycled The percentage of own-brand stationery products, which are made from pulp which comes from recycled sources or certified sustainably managed forests. The certified sustainably managed forest schemes we accept are the Forest Stewardship Council (FSC) or Pan European Forest Certification (PEFC) schemes. The percentage reflects the number of own-brand stationery units which were delivered to WHSmith this year (including for UK and International stores).
Own-brand Products that are branded WHSmith.
Online sales Following the divestment of High Street (inclusive of WHSmith online sales platform and Funky Pigeon), WHSmith only sell Cult Pens products through an online sales portal. Contribution of revenue by Cult Pens to overall group revenue was 0.5% in FY2025.

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Planet targets
PLANET: Targets
Minimising our impact on the planet
Aim Target Progress
Climate Action Net zero emissions by 2050 By 2030: reduce absolute Scope 1 and 2 emissions by 80% from 2020 base year. Absolute Scope 1 and 2 emissions for the continuing business reduced by 89% since 2020.
By 2027: 75% of suppliers by emissions covering purchased goods and services and up-stream transport and distribution will have science based targets. As of 31st August 2025, 53* per cent of purchased goods and services and up-stream transport and distribution emissions are now covered by science-based targets.
Reducing waste Reduce environmental impact from packaging and materials By 2025: reduce waste material and minimise own-brand plastic packaging. Waste generated from the discontinued business reduced by 20 per cent since 2020.
Protecting natural resources Net zero deforestation By 2025: ensure forestry materials in own-brand products and core non-trade goods come from recycled or certified sources. 100* per cent of pulp, paper and timber in trade and non-trade products purchased during 2025 came from certified sources or recycled materials.
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in Planet Definitions.
See pages 45-46 of our 2025 Annual Report for a description of our approach to Planet.
PLANET: Target progress

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GHG emissions
PLANET: Greenhouse gas emissions Continuing Business Discontinued Business
Greenhouse gas emissions: Scope 1 and 2 2025 2024 2023 2020 2025 2024 2023 2020
Scope 1 and 2 emissions (market based)
Scope 1 emissions tonnes CO2e * 86 34 43 28 * 1,199 1,336 1,723 5,997
Percentage of Scope 1 emissions from UK-based operations % * 100% 100% 100% 100% * 100% 100% 100% 100%
Scope 2 emissions tonnes CO2e * 1,468 1,809 9,336 14,277 * 0 0 0 12,770
Percentage of Scope 2 emissions from UK-based operations % * 0% 0% 0% Not recorded * 0% 0% 0% Not recorded
Total Scope 1 and 2 emissions tonnes CO2e * 1,554 1,843 9,379 14,305 * 1,199 1,336 1,723 18,767
Total Scope 1 and 2 emissions per £million of revenue tonnes CO2e * 1.0 1.3 7.1 25.9 * 3.3 3.0 3.7 40.1
Total Scope 1 and 2 emissions per million sq foot tonnes CO2e * 1,063 1,297 7,117 * 415 463 532
Scope 1 and 2 emissions (location based)
Scope 1 emissions tonnes CO2e * 86 34 43 28 * 1,199 1,336 1,723 5,997
Scope 2 emissions tonnes CO2e * 11,666 12,425 13,120 13,108 * 3,765 5,524 6,241 7,897
Total Scope 1 and 2 emissions tonnes CO2e * 11,752 12,459 13,162 13,136 * 4,964 6,860 7,964 13,894
Greenhouse gas emissions: Scope 3
Category 1 and 4 Scope 3 emissions covered by science based targets % * 53
1. Purchased goods and services and capital goods and services tonnes CO2e 326,000 282,300 248,000 132,800 120,700 126,000
2. Capital goods Included in purchased goods and services category tonnes CO2e
3. Fuel and energy-related activities tonnes CO2e * 2,100 3,100 4,200 * 400 1,900 2,200
4. Upstream transport and distribution tonnes CO2e 11,700 11,800 10,200 3,900 4,200 4,800
Of which distribution to stores tonnes CO2e * 3,400 2,900 2,900 * 1,300 1,400 1,400
5. Waste generated in operations tonnes CO2e * 2 7 17 * 16 23 63
6. Business travel tonnes CO2e * 1,400 1,500 1,300 * 900 800 640
7. Employee commuting tonnes CO2e 11,100 11,000 10,700 5,800 6,300 6,900
8. Upstream leased assets Included in Scope 1 and 2 emissionsi tonnes CO2e Incl in Scope 1 and 2 emissions Incl in Scope 1 and 2 emissions
9. Downstream transportations and distribution tonnes CO2e Not relevant for our business Not relevant for our business
10. Processing of sold products Not relevant for our business tonnes CO2e Not relevant for our business Not relevant for our business
11. Use of sold products tonnes CO2e 13,500 49,000 36,800 400 1,000 200
12. End of life treatment of sold products tonnes CO2e 14,000 11,700 9,500 800 2,300 1,500
13. Downstream leased assets Not relevant for our business tonnes CO2e Not relevant for our business Not relevant for our business
14. Franchises tonnes CO2e 3,700 5,400 5,400 Not relevant for our business
15. Investments Not relevant for our business tonnes CO2e Not relevant for our business Not relevant for our business
Total Scope 3 emissions tonnes CO2e 383,502 375,807 326,117 145,016 137,223 142,303
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in Planet Definitions
i category 8 included in scope 1 and 2 emissions as we have operational control
See pages 45-46 of our 2025 Annual Report for a description of our approach to Planet.

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Energy
PLANET: Energy and fuel use Continuing Business Discontinued Business
Energy use (buildings) 2025 2024 2023 2025 2024 2023
UK MWh * 21,039 21,131 22,194 27,826 33,984 39,556
Non-UK MWh * 23,622 22,429 22,158 0 0 0
Total MWh * 44,661 43,560 44,352 27,826 33,984 39,556
Gas MWh * 469 187 232 6,552 7,307 9,416
Grid electricity (renewable) MWh * 41,128 39,820 21,962 21,274 26,678 30,139
Grid electricity (non-renewable) MWh * 3,064 3,553 22,158 0 0 0
Total MWh * 44,661 43,560 44,352 27,826 33,984 39,556
Fuel use UK (transport) million litres * 1.3 1.2 1.1 0.5 0.50 0.60
Renewable electricity
Percent of electricity purchased in the UK that was renewable % * 100% 100% 100% 100% 100% 100%
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in Planet Definitions.
See pages 45-46 of our 2025 Annual Report for a description of our approach to Planet.
Energy Audits
We undertake energy audits on a sample of sites on a cyclical basis and use the results to identify energy savings initiatives that can be implemented across the estate. This year we undertook an energy audit of the Distribution centre and last year 11 sites were selected for energy survey: 10 retail stores, and 1 distribution centre. These helped identify c.13GWh in Year 1 energy savings to be delivered through improving energy management practices, behaviour change, training, controls improvement and capital investments. This included investment in centrally controlled Building Management Systems (BMS) to improve energy controls of stores. The access to data allowed store benchmarking, helping to identify patterns of unusual consumption between similar stores. Energy savings, originating from both audits and the BMS data, have been identified where there has been unnecessary heating and cooling for back of house areas and maximum and minimum temperature thresholds can be set. Other initiatives include smart meter implementation and replacing
Innovative Design
Our three principal sources of energy consumption are refrigeration, lighting, and HVAC systems (heating, ventilation & air conditioning).As part of our sustainable construction programme, we worked with our suppliers and aerodynamicists from the motorsport industry, to develop the current chiller cases that deliver a consumption reduction of 47% relative to our previous industry standard specification. The shape of the case and shelving was evolved to ensure as much cool air as possible stays within the case when doors are opened. This means the compressors and pumps use less energy, and also last longer with fewer breakdowns. These are in a programme for roll-out across the UK and Internationally. Additionally, we have worked to roll out new LED lighting and fittings that maintain the brightness and spread of light in store with fewer fittings resulting in lower energy consumption.

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Resource use
PLANET: Resource use - forestry, waste, water, packaging Continuing Business Discontinued Business
2025 2024 2023 2025 2024 2023
Forestry products
Proportion of WHSmith branded products containing pulp, paper and timber that are from certified or recycled sources % * 100% 100% 100% 100% 100% 99.7%
Waste generated and diverted from landfill - UK
Total waste tonnes * 320 955 590 1,906 2,298 2,515
Percentage diverted from landfill % * 100 100 100 99 99 99
Takeback
Batteries collected in UK stores for recycling tonnes 0 0 0 5 5 4
Own brand Packaging placed on UK market reported under Extended Producer Responsbility (EPR)1
Paper tonnes 247 104 447 836
Paper: self-managed tonnes 70 102 683 856
Plastic tonnes 38 37 66 166
Plastic: self-managed tonnes 74 9 47 74
Other tonnes 1.2 0.5 0.1 3
Water consumption
Water consumption for UK operations m3 * 15,000 7,000 13,000 76,000 134,000 138,000
1 Reported for calendar years. 2025 will be available in April 2026
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in Planet Definitions.
See pages 45-46 of our 2025 Annual Report for a description of our approach to Planet.

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Biodiversity
PLANET: Biodiversity
Biodiversity & Nature Risk Title Risk Number Impact 6
Loss of pollinators for coffee and cocoa production (physical risk) R1 5 R1
Increase in operational costs to comply with policies on land-use change and deforestation (policy risk) R2 4 R4, R5
3 R2, R3
Increasing regulation targeting packaging impact on nature may increase operational costs (policy risk) R3
2
Water scarcity and drought events affecting ability to source elctronics products made with copper and lithium (physical risk) R4 1
Requirements from consumers to limit impacts of packaging on nature, reduce plastics and offer circular solutions (market risk) R5 1 2 3 4 5 6
Likelihood
Risk Assessment Methodology
The biodiversity risk assessment follows the Taskforce for Nature-related Disclosure LEAP framework and their categorisation of risks. In the 'Locate' phase, own operations, upstream and downstream activities were incorporated into the assessment. Value chain was identified for where WHSmith have the most impact on nature, this is in comparison to the property portfolio where WHSmith act as tenants in landlord buildings like train stations, airports and hospitals.
To contextualise materiality to WHSmith, sales data was assessed for highest unit volume and spend and split out into the top nine product areas / commodities for nature-related dependencies and impacts. For the 'Evaluate' phase, these areas were rated 'High', 'Moderate' and 'Low' across 11 dependency and impact areas (e.g soil pollution, impact to species, land-use). The Science-Based Targets for Nature 'High Impact Commodity List' was used to identify commodities to focus on.
WHSmith specific risks were then determined, for both impacts and dependencies, using a broader range of research materials including government policy documents, news articles, academic articles, industry reports as well as knowledge from within the organisation. All risks have a risk score explanation and are based on WHSmith enterprise risk scoring. Outcomes of the biodiversity risk assessment are cross-referenced with climate risks and also considered as part of the Enterprise Risk Committee.

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PEOPLE>>>
PEOPLE
Content Location Location link
Definitions and methodology Sustainability Addendum People definitions
People targets People targets
Employee numbers People data
Employee engagement People data
Training People data
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
Code of Business Conduct www.whsmithplc.co.uk Policies and Position statements
Diversity, equity and inclusion policy Policies and Position statements
Health and Safety at work policy Policies and Position statements
Responsible sourcing standards Policies and Position statements
Human rights, modern slavery and supply chain position statement Policies and Position statements
Human Rights Policy Policies and Position statements
Modern slavery statements Modern slavery statements
Own brand factory list Factory list
Gender pay gap reports Gender pay gap reports

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https://www.whsmithplc.co.uk/investors/results-reports-and-presentations/gender-pay-gap-reportshttps://www.whsmithplc.co.uk/~/media/Files/W/WH-Smith/documents/sustainability/people/active-factory-list-until-310825.pdfhttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/modern-slavery-statement
People definitions
PEOPLE: Methodology and Indicators
Headcount Number of contracted employers on payroll on 31st August
Employee A person working directly for the Company and paid directly by the Company.
Employee engagement The score is an average of a scaled response to two questions asked during our annual engagement survey: • To what extent would you recommend WHSmith as a great place to work? • How happy are you working at WHSmith?
Group Executive This group comprises employees who are members of the Group Executive Committee, who have responsibility for planning, directing or controlling the activities of the Company.
Senior Managers This group includes Group Executive Committee Members and colleagues graded at levels one and two below, and their international equivalents.
Middle Managers This group include head office colleagues graded at the levels one and two below Senior Managers
Junior Managers Junior managers include Store Managers, Cluster Managers and head office equivalent managers
Ethnicity % The ethnicity percentages are calculated as a proportion of total employees who have disclosed their ethnicity in the HR system.
Own-brand Products that are branded WHSmith.
Tier one suppliers Direct suppliers of goods and services.
Tier two suppliers Suppliers who provide goods and services to our direct (tier one) suppliers.
Worker representation committees A forum where workers and management work together to discuss and resolve any issues within the factory. For factories with less than 500 workers, 2% of the workers will be chosen as worker representatives, but the total number of representatives must not less than 2. For factories with 500 or more workers, at least 10 workers will be chosen as worker representatives. The worker representatives must be full-time workers and appointed freely and fairly. The percentage of own-brand suppliers who have a worker representation committees in place is defined as the number of tier 1 suppliers who have introduced a worker representation committee in accordance with our requirements for formal regular meetings with terms of references, agreed agendas and minutes and fair appointment of worker representatives. The number is expressed as a proportion of the total number of our own-brand tier 1 suppliers located in countries with a rating related to workers rights of 5 or above as per the International Trade Union Congress (ITUC) Global Rights Index (link: survey.ituc-csi.org).
Reportable accidents An injury which resulted from an accident arising out of or connected with work activities which was required to be reported to the external safety regulatory authorities in the country of operation. It covers employees, contractors or members of the public.
Major injury An injury which includes fractures, other than to fingers, thumbs and toes; dislocation of the shoulder, hip, knee or spine; loss of sight (temporary or permanent); any other injury leading to unconsciousness, or requiring resuscitation, or requiring admittance to hospital for more than 24 hours of an employee, contractor or member of the public
Injuries resulting in over seven days' absence from work/hospitalisation An injury which causes an employee or contractor to be away from work or unable to perform their normal work duties for more than seven consecutive days (not counting the day of the accident) or which requires hospitalisation of an employee, contractor or member of the public.

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People targets
PEOPLE: Targets
Engaging our people
Aim Target Progress
Wellbeing Create an environment that supports physical, mental and financial wellbeing By 2025: improve our employee engagement score from a 2021 base year. Our fourth global engagement survey undertaken in October 2024 showed a 27 per cent improvement.
Diversity, equity and inclusion Increase diversity of senior management By 2025: increase gender and ethnic diversity of the Board, Group Executive Committee and Senior Manager populations. The proportion of women at Board level has increased from 37 to 50* per cent. Following the sale of the High Street and Funky Pigeon businesses, the proportion of women at Group Executive level has reduced from a baseline of 22 to 11* per cent. The proportion of female Senior Managers has increased from 32 to 33 per cent. six* per cent of Senior Managers are from ethnic minorities.
Supply chain human rights Protect worker rights in our supply chains By 2025: 15 per cent of own-brand suppliers will have worker representation committees in place. 20* per cent of own-brand suppliers have worker representation committees in place
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in People Definitions
See pages 47-49 of our 2025 Annual Report for a description of our approach to People.
PEOPLE: Target progress

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People data
PEOPLE: Headcount; engagement; training; diversity, equity and inclusion
Continuing business WHSmith plc 2024 WHSmith plc 2023 Continuing business WHSmith plc 2024 WHSmith plc 2023
2025 2024 2023 Ethnic representation 2025 2024 2023
Headcount at 31st August 9,341 14,451 14,935 Board * 1 of 8 1 of 8 1 of 8
Employee engagement score 68 67 68 Group executive1 * 0 of 9 1 of 13 0 of 11
Average training hours per FTE 14.5 12.1 4.4 Senior managers2 * 4 of 64 8 of 89 3 of 81
Gender diversity 2025 2024 2023 Employees by age UK 2025 2024 2023
Board Male * 4 50% 4 50% 3 37% Under 18 years * 1% 3% 4%
Female * 4 50% 4 50% 5 63% 18-21 years * 14% 15% 16%
Group executive1 Male * 8 89% 10 77% 9 82% 22-30 years * 30% 25% 24%
Female * 1 11% 3 23% 2 18% 31-40 years * 19% 18% 18%
Senior managers2 Male * 45 65% 57 60% 49 60% 41-50 years * 15% 14% 14%
Female * 23 33% 38 40% 32 40% 51-60 years * 14% 15% 16%
Unknown * 1 2% 61-70 years * 6% 9% 8%
Middle managers3 Male * 265 51% over 71 years * 1% 1% 1%
Female * 258 49%
Unknown * 2 0% Continuing business 2025
Junior Managers4 Male * 373 45% Ethnic diversity UK All employees Senior Managers
Female * 460 55% White British or other White * 2742 59% 47 85%
Unknown * 1 0% Asian/Asian British * 1050 22% 2 4%
All employees Male * 3923 42% 5458 38% 5710 38% Black/African/Caribbean/Black British * 182 4% 0 0%
Female * 5367 57% 8993 62% 9225 62% Mixed/multiple ethnic * 82 2% 1 2%
Unknown * 51 1% Other ethnic group * 104 2% 0 0%
Not specified/ prefer not to say * 501 11% 5 9%
Data for 2024 and 2023 cannot be accurately split into continuing and discontinued business. These data cover people employed by WHSmith on 31 August of that year
1 Group Executive Committee Members are those who have responsibility for planning, directing or controlling the activities of the Company.
2 Senior Managers includes Group Executive Committee Members and colleagues graded at levels one and two below.
3 Middle managers includes head office colleagues graded at the levels one and two below Senior Managers. Not available before 2025
4 Junior Managers include Store Managers, Cluster Managers and head office equivalent managers. Not available before 2025
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology is provided in People Definitions.
See pages 47-49 of the Annual Report 2025 for a description of our approach to People.

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Colleague Turnover
PEOPLE: UK Colleague turnover 2025 - Continuing business
Head Count 31 August Total Leavers Leavers Turnover % Voluntary Leavers Voluntary Turnover % Total Joiners
4,661 2,182 47% 1,599 34% 1,959
Ethnicity
Ethnicity Split Leavers Leavers % Joiners Joiners %
White British or other White 1287 59% 1179 60%
Asian/Asian British 447 20% 459 23%
Black/African/ Caribbean/ Black British 139 6% 109 6%
Mixed/multiple ethnic 59 3% 57 3%
Other ethnic group 57 3% 58 3%
Not specified/ prefer not to say 193 9% 97 5%
Total 2182 100% 1959 100%
Age
Age Bracket Leavers Leavers % Joiners Joiners %
Under 18 39 2% 85 4%
18-21 637 29% 684 35%
22 - 30 780 36% 708 36%
31 - 40 323 15% 216 11%
41 - 50 153 7% 126 6%
51 - 60 158 7% 102 5%
61 - 70 83 4% 35 2%
71+ 9 0% 3 0%
Total 2182 100% 1,959 100%
Management Level
Level Leavers Leavers % Joiners Joiners %
Non Manager 1760 81% 1,726 88%
Junior 367 17% 168 9%
Middle 47 2% 57 3%
Senior 8 0% 8 0%
Total 2182 100% 1,959 100%

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Sourcing
PEOPLE: Responsible Sourcing Continuing Business Discontinued Business
2025 2024 2023 2025 2024 2023
Number of own brand supplier factories - Total number 138 117 88 92 99 119
Supplier sites audited through site visits within the previous two year period % 86% 91% 91% no data no data no data
Supplier sites assessed through desktop audit within the previous two year period % 14% 9% 9% no data no data no data
Potential new suppliers where orders were suspended pending resolution of ethical issues identified number 0 0 0 0 0 1
Existing suppliers where orders were suspended pending resolution of ethical issues identified number 0 0 0 0 0 2
Tier two suppliers identified for additional due diligence1 number 42 42 171 5 5 2
Tier two suppliers that have been assessed % 48% 48% 22% no data no data no data
Own brand suppliers with worker representation committees in place % * 20% 19% 9% 3% 4% 3%
Own brand suppliers with worker representation committees in place number * 26 22 8 3 4 3
Number of own brand supplier factories - Total number 138 117 88 92 99 119
Number of own brand supplier factories - Bangladesh number 2 0 0 0 0 0
Number of own brand supplier factories - China number 121 107 78 88 94 112
Number of own brand supplier factories - Egypt number 1 0 0 0 0 0
Number of own brand supplier factories - India number 1 1 1 1 3 2
Number of own brand supplier factories - Indonesia number 2 2 2 0 0 0
Number of own brand supplier factories - Malaysia number 0 0 0 0 0 1
Number of own brand supplier factories - Philippines number 1 1 1 0 0 0
Number of own brand supplier factories - South Korea number 1 1 1 0 0 0
Number of own brand supplier factories - Taiwan number 3 3 3 1 1 1
Number of own brand supplier factories - Turkey number 1 1 1 0 0 2
Number of own brand supplier factories - Vietnam number 5 1 1 2 1 1
1 The scope of Tier two suppliers for additional due diligence was more focused in 2024.
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology is provided in People Definitions.
See pages 49-50 of our 2025 Annual Report for a description of our approach to Responsible sourcing.

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Safety and wellbeing
PEOPLE: Safety and wellbeing
Reportable Accidents (continuing business) 2025 2024 2023 Severity (Continuing business) 2025 2024
Fatalities * 0 0 0 Fatalities * 0 0
UK1 * 14 12 17 Major Injuries * 2 2
North America2 * 0 0 0 Injuries resulting in over seven days' absence from work/hospitalisation * 33 18
Australia3 * 4 1 1 Total reportable injuries and accidents * 35 20
Rest of the World4 * 17 7 14
Total Reportable Accidents * 35 20 32 Accident cause (Continuing business)
2025 2024
Reportable Accidents (discontinued business) 2025 2024 2023 Slip, trip, fall * 40% 27%
UK1 * 7 13 16 Struck by object * 26% 25%
Manual handling * 20% 18%
Fall from height * 6% 18%
Mental health awareness training UK (continuing business) 2025 Other * 8% 12%
Line managers who have completed awareness training 72
Trained mental health first aiders 41
1 Reportable to the UK HSE (RIDDOR)
2 Reportable to OSHA (Occupational Safety and Health Act)
3 Notifiable to Safework Australia (Work Health and Safety Act)
4 Reportable to the national Health and Safety Authority in each country where we operate
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology is provided in People definitions.
See page 48 of our 2025 Annual Report for a description of our approach to managing safety and wellbeing.

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Mental health
PEOPLE: Wellbeing and mental health
Governance
Wellbeing, including mental health, is a key part of our overarching Diversity, equity and inclusion (DEI) strategy. Delivery of our mental health strategy is led by our DEI and Wellbeing team. Progress is overseen by the DEI Committee which is chaired by our CEO. As an organisation we recognise the link between DEI and wellbeing. Our CEO has confirmed his commitment to wellbeing and mental health as a priority topic. Our Employee Wellbeing Network is chaired by colleagues and supported by the Group Supply Chain Director as sponsor who sits on the Group Executive. We are also committed to providing global wellbeing support for our people, including an International Employee Assistance Programme (EAP) support system and mental health first aid support relevant to local markets, alongside our InternationALL network (our employee network for international colleagues).
Training
We believe that supporting the mental health of our employees is just as important as looking after their physical health and safety. Our aim is to ensure that all line managers are trained in mental health awareness and that they have access to the right tools to be able to support colleagues who may be experiencing stressful life events. People suffering with stress, depression or anxiety may not be able to perform effectively at work or may take sick leave. Our mental health programme gives us the opportunity to support colleagues who might need help. We currently have 41 Mental Health First aiders across our UK businesses, supported by MHFA England. This is a key part of our wellbeing strategy, and they are signposted to our colleagues when appropriate. We have a mental health first aid training for line managers, and have a programme to ensure all line managers complete the training or a refresher this year.
Communication and employee engagement
We have also undertaken a significant review of our people policies to ensure that our people's wellbeing is supported, and we are clear on the support mechanisms in place, relevant throughout the employee lifecycle. We provide a range of flexible working patterns and understand that this is important in supporting people's wellbeing. Our code of conduct sets out our no tolerance for any form of discrimination and we have a reporting process to support employees to speak up if they experience inappropriate behaviour. Wellbeing and mental health specifically feature in our annual engagement survey, with data used by our DEI and Wellbeing team to shape relevant interventions for our colleagues. We encourage openness on mental health through our Employee Wellbeing network, who also contribute ideas for wellbeing and mental health initiatives. We use events such as Mental Health Awareness Week and world Mental Health Day to run awareness campaigns with employees.
Partnerships
Our current wellbeing and mental health partnerships include: * The Retail Trust provide our UK Employee Assistance programme and offer counselling services with trained professionals. Lyra is used for our inscope International colleagues. * The WHSmith Benevolent fund provide financial support to colleagues in times of crisis.

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COMMUNITY>>>
COMMUNITIES
Content Location Location link
Definitions and methodology Sustainability Addendum Community
Community targets Community targets
Community investment Community investment
Code of Business Conduct www.whsmithplc.co.uk Policies and Position statements
COMMUNITIES: Methodology and Indicators
Cash donated (£) The gross monetary amount that we have contributed to support a community organisation or project in the UK. This includes direct donations, membership and subscriptions to community organisations.
Gifts in kind (£) The non-cash resources that we have committed to community activities, which can include product, equipment, or other non-cash items. These are valued at cost, rather than the recommended retail price, where appropriate.
Employee time (£) The employee time contribution is the cost to the Company of the paid working hours contributed by employees in the UK to a community initiative or activity. The business average cost of employee time is used.
Management costs (£) The costs incurred by the Company in making its contributions in the UK. Such costs will include the salaries, benefits and other overheads of community affairs colleagues and others involved in charitable and community related activities.

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https://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policies
Community targets
COMMUNITIES: Targets
Contributing to Communities
Aim Target Progress
Literacy Help all children to develop a love of reading By 2025: work with the National Literacy Trust to provide a book to every child in the UK who does not own one of their own. The target was based on 2019 research by the National Literacy Trust which suggested nearly 400,000 children in the UK did not own a book of their own. Since then, WHSmith has donated over 600,000 books (or cash equivalents) to those most in need.
Supporting charities and local causes Make a positive impact through fundraising, donations and volunteering By 2025: increase the number of employees involved in supporting charities through fundraising and volunteering. Applications for support to the WHSmith Trust from employees supporting charities through fundraising and volunteering were 20 per cent higher than in 2021.
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology are provided in Community Definitions
See page 51 of our 2025 Annual Report for a description of our approach to Communities.

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Community investment
COMMUNITY INVESTMENT
Community investment (Continuing business) 2025 2024 2023
Cash donated £ * £280,000 £236,000 £242,500
Gifts in kind £ * £15,000 £16,000 £15,000
Employee time donated £ * £11,000 £11,000 £11,000
Management costs £ * £50,000 £49,500 £49,500
Total £ * £356,000 £312,500 £318,000
Cumulative books donated (or cash equivalent) since 2021 Number 600,000 525,000 420,000
Community investment (Discontinued business) 2025 2024 2023
Cash donated £ * £660,000 £700,000 £595,500
Gifts in kind £ * £15,000 £38,500 £53,000
Employee time donated £ * £9,000 £11,000 £11,000
Management costs £ * £19,000 £19,000 £19,000
Total £ * £703,000 £768,500 £678,500
World book day vouchers redeemed Number 317,000 363,000 325,000
SLR Consulting provided independent limited assurance of data marked * and their opinion is in the Assurance statement.
Full details of the calculation methodology is provided in Community Definitions.
See page 51 of our 2025 Annual Report for a description of our approach to contributing to communities.

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Responsible Business>>>
RESPONSIBLE BUSINESS
Content Location Location link
Customer service Sustainability Addendum Customers
Accessibility Customers
Responsible marketing Retailing
Healthier eating Retailing
Fair pricing Retailing
Product safety Retailing
Customer privacy and data protection Privacy
Cybersecurity Cybersecurity
Code of Business Conduct www.whsmithplc.co.uk Policies and Position statements
Tax Policy Policies and Position statements

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https://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policieshttps://www.whsmithplc.co.uk/investors/results-reports-and-presentations/whsmith-company-policies
Customers
RESPONSIBLE BUSINESS: Customer focus
Customer Service
Maintaining a high level of customer service across the Group is critical to the success of our business, and we have several initiatives to ensure that our customers enjoy a positive retail experience with us. Our recruitment policies focus on identifying candidates with expertise and passion for the products they will be selling, particularly for our specialist stores and formats, such as Bookstores, our InMotion stores, Health and Beauty and Cafes. By Investing in our teams and their training, we create customer-focused stores that continue to put the customer first and celebrate these successes through recognition and reward. Weaving customer-centricity into our everyday culture we keep the customer at the forefront of all that we do. Our Senior leadership team continues to visit every site regularly, assessing and supporting stores to improve the customer service and store standards delivered, in our mission for continuous growth in our customer's experience.
Customer feedback
We value the feedback and insight our customers give us in all areas of the customer experience. Our customer service team log and respond to all feedback received and this is used to identify improvements needed. We run continuous research programmes which underpins the WHSmith Travel UK strategy combining in-store footfall analytics, sales data and deep dives into customer missions and mindsets. This allows us to influence format, initiatives, and location-based development, space and ranging. In the coming year, we have plans to roll this out internationally.
Accessibility in stores
We are committed to creating inclusive, welcoming, and accessible environments for all our customers and colleagues. Accessibility is a central part of who we are, not an afterthought. We pay particular attention to ensuring our spaces, services, and experiences are accessible for people with disabilities and long-term health conditions. To achieve this, we have clear guiding principles for the construction and layout of our stores, ensuring accessibility is embedded at the very beginning of the design process. We continuously review and strengthen our approach by working closely with the Business Disability Forum and participating in their Disability Smart assessment to evaluate and enhance our accessibility performance. We are proud to be a Level 2 Disability Confident employer, demonstrating our ongoing commitment to inclusive employment and equal opportunity. Our colleagues are provided with guidance and resources to help them support all customers, including those with visible and non-visible disabilities. We are also a supporter of the Sunflower Lanyard scheme, helping us recognise and assist customers with hidden disabilities with understanding and respect.

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Retailing
RESPONSIBLE BUSINESS: Responsible retailing
Responsible marketing
It is important that the products that we stock and the way in which they are sold are delivered responsibly. We have a clearly defined set of standards that help to guide our promotional activity, marketing and advertising. Our central aim is to offer our customers choice, whilst also respecting differing customer preferences. We carry out regular reviews of product ranges, displays and promotions and evaluate any new product launches to ensure that they meet our trading standards. We regularly benchmark ourselves against other retailers to ensure we are in line with good industry practice. For promotions, we rotate our offerings on a regular basis so that they include a wide range of products, ranging from food and drink to new book releases.
Healthy eating
We continue to offer customers a wide choice when they buy food or drink from WHSmith. We review our food ranges regularly to provide options for our customers to make good lifestyle choices in selecting food. Our vegetarian and vegan ranges include salad products and plant-based options. We are compliant with the regulations across the UK which restrict the promotion of products high in fat, sugar and salt in certain locations in stores, including entrance areas, till points and end of aisles. In hospitals we have complied with healthy eating requirements for all retailers operating on NHS sites. In compliance with these criteria, we ensure that there are no price promotions, advertisements or till point positioning of sugary drinks or foods high in fat, sugar or salt in our stores, and that healthy options are widely available.
Fair pricing
We work hard to ensure we have a fair pricing policy across all of our stores. Over recent years, we have expanded the number of formats and locations we operate in, with almost 1,300 stores now open globally. We aim to provide our customers with the products and services they expect from us, as well as a convenience offer in prime locations. Our pricing by format reflects the environment in which we operate, as rent and operating costs vary considerably across our estate.
Product safety
Product safety is one of our key priorities and our quality teams in Asia and the UK conduct a rigorous quality and safety assessment process to ensure that own brand products are safe, fit for purpose and meet legal standards as well as our brand standards. We pay particular attention to products designed for children. We closely monitor developments in legislation to ensure that products are compliant. Some of the products we sell carry age restrictions, for example, tobacco, vaping and lottery products. All staff take part in training sessions to ensure that they are informed of the latest legislation and selling guidelines. We closely monitor the chemicals used in our own-brand products, specifically with regard to the UK and European legislation known as REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals). We work with our suppliers to ensure they understand their obligations under the legislation and that they provide us with the information we need to ensure compliance and product safety.
Product quality
Our company maintains a robust process to ensure our own-branded product quality and compliance throughout the supply chain. This includes Supplier Management to select and monitor reliable partners, Product Risk Assessment to identify potential quality or safety issues, Sample Approval to verify product standards before mass production, and Pre-Shipment Inspection to confirm that all products meet our specifications and regulatory requirements prior to delivery. These measures collectively support our commitment to high-quality, safe, and sustainable products. Colleagues are trained on how to maintain the quality management system and this system is audited internally. Any complaints or reports regarding defective products are directed to the quality team, which investigates and implements corrective actions to prevent recurrence.

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Privacy
RESPONSIBLE BUSINESS: Customer privacy and data protection
Customer privacy
It is essential that our customers and other stakeholders trust us with their data, and we must do everything we can to maintain that trust. Everyone has a right to privacy, no matter where they are in the world, and so we apply global privacy and data protection policies and principles universally across our operations to ensure the highest standards of data management.
Our data protection policies are based on the UK's General Data Protection Regulation (GDPR) and they are applied across all our businesses. The policies also provide a framework within which local data protection laws are respected. Our approach to data management is underpinned by a series of principles:
• We will keep all customer, employee and any other personal data secure;
• We will only use data for the purpose for which it was collected, limiting disclosures of personal data to partners to only those purposes described in our privacy policies;
• We will be fully open about what data we store and how and why we use it;
• We will only hold data for as long as is necessary for the purpose for which it was collected;
• Wherever possible, we allow people to make choices about how we use their data, enabling them to access, update or delete their personal information;
• We implement appropriate technical and organisational processes to protect personal data against unauthorised access, use or loss; and
• We monitor our ongoing compliance with data protection legislation.
• We report any loss of personal data to the regulatory authority, for our UK business this is the Information Commissioner's Office.
Data protection
Our data protection policies provide full details on what personal information we collect, how this information is used, whether it is shared with any other parties and under what circumstances it is retained. We collect customer data in order to fulfil orders and process payments through our on online businesses and via our Scan and Go services in our Travel stores. We also collect and retain information about customer interactions in stores, online, via social media and through our contact centres so that we can process transactions and provide customer care.
Where we rely on external suppliers or other third parties to provide services or process data on our behalf, they are subject to privacy, security and data protection contractual agreements, and due diligence processes to ensure they meet the same standards as WHSmith. Any personal customer data is only collected, used and processed for legitimate business use and in full compliance with the requirements of data protection laws and regulations, including the UK Data Protection Act 2018, the EU's GDPR, and the Payment Card Industry Data Security Standards. Our privacy and data protection processes are embedded in our Group-wide risk and compliance management systems and we expect our business partners and suppliers to adhere to the same standards.
We employ a framework of controls to protect customer data which includes robust cybersecurity systems, training for employees on the importance of data security, privacy impact assessments on existing and new services, and internal data protection audits to test the effectiveness of our data protection measures. We also have a system of due diligence processes in place to minimise any risk of data losses via suppliers and other third-party business partners Our Data Protection Officer is responsible for overseeing queries in relation to privacy and data protection and is available to answer any questions from customers about how their data is collected, used or handled. We report any loss of personal data to the regulatory authority, which for our UK business is the Information Commissioner's Office.

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Cybersecurity
RESPONSIBLE BUSINESS: Cybersecurity
Governance
WHSmith is continuously monitoring, reviewing and investing in our information technology (IT) systems to protect the business from any cybersecurity threats that could result in the loss of data or other sensitive information. We have a dedicated team in our IT department to detect, report and respond to cyber security incidents. Our Cybersecurity Steering Group oversees our approach and response to cyber risk, data security and privacy protection and there is reporting of emerging threats, cybersecurity incidents and resulting actions to our Board-level Audit Committee four times a year. Cybersecurity is a standing item for all Board meetings and for Audit Committee.
Testing and controls
We employ a framework of controls to protect against unauthorised access to our systems. These include IT security policies and processes, the maintenance and regular updating of firewalls and intruder detection tools, anti-virus and malware software solutions, and encryption processes for customer data, payments and other sensitive information. We regularly test our systems for vulnerabilities, and penetration testing is conducted by independent cybersecurity specialists. Back-up facilities and contingency plans are in place and are reviewed and tested regularly to ensure that data is protected from corruption or unauthorised use. Our IT service desk is certified to the international standard for information security ISO27001 and the Cyber Essentials Plus Scheme. WHSmith have information-security related business continuity plans and complete information security vulnerability analysis.
Employee training
Every employee has responsibility for cybersecurity and we recognise the importance of education and awareness-raising to prevent data security and privacy-related incidents. We provide regular training, communications and other engagement activities such as phishing simulations to raise awareness and educate employees on the risks. Employees are provided with advice on how to mitigate data security risks from multiple sources including emails, the internet, phone calls, text messages and social media, and the importance of password management, working remotely safely, regular software upgrades and hardware security.

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GRI
GRI content index
Statement of use WH Smith plc has reported the information cited in this GRI content index for the period 1st September 2024 to 31st August 2025 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD DISCLOSURE LOCATION DESCRIPTION
GRI 2: General Disclosures 2021 2-1 Organizational details Annual Report Pages 1-5
2-2 Entities included in the organization's sustainability reporting Sustainability Addendum Reporting approach and scope
2-3 Reporting period, frequency and contact point Annual Report Back cover
Sustainability Addendum Reporting approach and scope
2-4 Restatements of information Annual Report Sustainability Addendum Footnotes provided where restatements made
2-5 External assurance Sustainability Addendum Assurance statement
2-6 Activities, value chain and other business relationships Annual Report Pages 1-5
2-7 Employees Annual Report People data
Sustainability Addendum Page 49
2-8 Workers who are not employees We have a very small number of agency workers. They represent less than 1% of our workforce
2-9 Governance structure and composition Annual Report Pages 72-79
2-10 Nomination and selection of the highest governance body Annual Report Pages 90-91: Nominations Committee report
2-11 Chair of the highest governance body Annual Report Page 72
2-12 Role of the highest governance body in overseeing the management of impacts Annual Report Pages 34-41: Section 172 statement Page 43: Governance
2-13 Delegation of responsibility for managing impacts Annual Report Page 43: Governance
2-14 Role of the highest governance body in sustainability reporting Annual Report Reporting approach and scope
2-15 Conflicts of interest Annual Report Page 122
2-16 Communication of critical concerns Investigations into potential breaches of the Code of Business Conduct are reported to the Audit Committee that meets quarterly. We also operate an externally administered whistleblowing line, where all calls are formally investigated. For all substantiated reports appropriate actions are taken, ranging from verbal warning to dismissal. No matters of significance have been highlighted during the current year.
2-17 Collective knowledge of the highest governance body Annual Report Page 92-93: ESG Committee report
2-18 Evaluation of the performance of the highest governance body Annual Report Page 75: Board evaluation
2-19 Remuneration policies Annual Report Page 96-119: Directors' remuneration report
2-20 Process to determine remuneration Annual Report Page 96-119: Directors' remuneration report
2-21 Annual total compensation ratio Annual Report Page 110: Directors' remuneration report
2-22 Statement on sustainable development strategy Annual Report Page 42
2-23 Policy commitments whsmithplc.co.uk WHSmith Company Policies | WH Smith PLC
2-24 Embedding policy commitments Annual Report Pages 42-63
2-25 Processes to remediate negative impacts whsmithplc.co.uk Code of Business Conduct | WH Smith PLC
whsmithplc.co.uk Human Rights Policy | WH Smith PLC
2-26 Mechanisms for seeking advice and raising concerns whsmithplc.co.uk Code of Business Conduct | WH Smith PLC
The grievance policy is available to employees on the intranet.
2-27 Compliance with laws and regulations There were no significant instances or fines paid for non-compliance with laws and regulations during the reporting period
2-28 Membership associations Annual Report Pages 40, 44
2-29 Approach to stakeholder engagement Annual Report Pages 34-41: Section 172 statement
2-30 Collective bargaining agreements 81% UK employees are covered by collective bargaining agreements
GRI 3: Material Topics 2021 3-1 Process to determine material topics Annual Report Page 43: Governance
3-2 List of material topics Sustainability Addendum Materiality
3-3 Management of material topics Annual Report Pages 45-64
GRI 101: Biodiversity 2024 101-1 Policies to halt and reverse biodiversity loss whsmithplc.co.uk Biodiversity and forestry policy | WH Smith PLC
101-2 Management of biodiversity impacts Sustainability Addendum Biodversity
101-3 Access and benefit-sharing Not material
101-4 Identification of biodiversity impacts Annual Report Page 46: Natural Resources
101-5 Locations with biodiversity impacts Not material
101-6 Direct drivers of biodiversity loss Not material
101-7 Changes to the state of biodiversity Not material
101-8 Ecosystem services Not material
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed Annual Report Page 138-143:Financial statements
201-2 Financial implications and other risks and opportunities due to climate change Annual Report Pages 52-62: TCFD reporting
201-3 Defined benefit plan obligations and other retirement plans Annual Report Page 194-195
201-4 Financial assistance received from government None
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage Not reported
202-2 Proportion of senior management hired from the local community Not reported
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Not reported
203-2 Significant indirect economic impacts Not reported
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Not reported
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption Not reported
205-2 Communication and training about anti-corruption policies and procedures whsmithplc.co.uk Code of Business Conduct | WH Smith PLC includes our policies relating to individual conduct, including anti-bribery and anti-corruption measures
205-3 Confirmed incidents of corruption and actions taken There were no confirmed incidents of corruption during the reporting period
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There were no legal actions for anti-competitive behavior, anti-trust, and monopoly practices during the year.
GRI 207: Tax 2019 207-1 Approach to tax Not reported
207-2 Tax governance, control, and risk management Not reported
207-3 Stakeholder engagement and management of concerns related to tax Not reported
207-4 Country-by-country reporting Not reported
GRI 301: Materials 2016 301-1 Materials used by weight or volume Not reported
301-2 Recycled input materials used Annual Report Page 46: Waste, Natural resources
whsmithplc.co.uk Responsible Sourcing Standards | WH Smith PLC Biodiversity and Forestry Policy | WH Smith PLC
301-3 Reclaimed products and their packaging materials Not reported
GRI 302: Energy 2016 302-1 Energy consumption within the organization Sustainability Addendum Energy
302-2 Energy consumption outside of the organization Sustainability Addendum Energy
302-3 Energy intensity Sustainability Addendum GHG emissions
302-4 Reduction of energy consumption Annual Report Page 59
302-5 Reductions in energy requirements of products and services Annual Report Page 62: supply chain emissions covered by science-based targets
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Not material
303-2 Management of water discharge-related impacts Not material
303-3 Water withdrawal Not material
303-4 Water discharge Not material
303-5 Water consumption Sustainability Addendum Resource use - water
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Sustainability Addendum GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions Sustainability Addendum GHG emissions
305-3 Other indirect (Scope 3) GHG emissions Sustainability Addendum GHG emissions
305-4 GHG emissions intensity Sustainability Addendum GHG emissions
305-5 Reduction of GHG emissions Sustainability Addendum GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) Not material
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Not material
GRI 306: Effluents and Waste 2016 306-3 Significant spills Not material
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Annual Report Page 46: Reducing waste
306-2 Management of significant waste-related impacts Annual Report Page 46: Reducing waste
306-3 Waste generated Sustainability Addendum Resource use - waste
306-4 Waste diverted from disposal Sustainability Addendum Resource use - waste
306-5 Waste directed to disposal Sustainability Addendum Resource use - waste
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria whsmithplc.co.uk Responsible Sourcing Standards | WH Smith PLC Sustainable Forest Policy | WH Smith PLC
308-2 Negative environmental impacts in the supply chain and actions taken Annual Report Page 62: As a first step towards our target for 75 per cent of suppliers to have science-based targets in place, we have started to engage with our largest suppliers. Those with science-based targets in place now represent 53 per cent of Category 1, 2 and 4 emissions.
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Sustainability Addendum Colleague turnover - hires
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Annual Report Page 48: Reward and benefits All benefits that apply to full time employees are available to part-time and temporary employees, with the exception of share scheme which is not available to temporary employees.
401-3 Parental leave All employees receive parental leave in accordance with local legislation, which for UK-based employees includes 2 weeks for primary care giver and a further 50 weeks of shared parental leave which can be split between the primary and non-primary care giver, or taken by one of them. The same policy applies to parents adopting a child. WHSmith has an enhanced maternity pay policy for UK Head Office employees.
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes Not reported
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Annual Report Page 48: Health, safety and wellbeing
403-2 Hazard identification, risk assessment, and incident investigation Annual Report Page 48: Health, safety and wellbeing
403-3 Occupational health services Not reported
403-4 Worker participation, consultation, and communication on occupational health and safety Annual Report Page 48: Health, safety and wellbeing
403-5 Worker training on occupational health and safety Annual Report Page 48: Health, safety and wellbeing
403-6 Promotion of worker health Annual Report Page 48: Health, safety and wellbeing
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Not reported
403-8 Workers covered by an occupational health and safety management system Annual Report Page 48: Health, safety and wellbeing
403-9 Work-related injuries Annual Report Page 48: Health, safety and wellbeing
403-10 Work-related ill health Not reported
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Sustainability Addendum People data - Training
404-2 Programs for upgrading employee skills and transition assistance programs Not reported
404-3 Percentage of employees receiving regular performance and career development reviews Not reported
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Sustainability Addendum People data - Diversity, equality and inclusion
405-2 Ratio of basic salary and remuneration of women to men whsmithplc.co.uk Gender Pay Gap Reports | WH Smith PLC
www.wgea.gov.au WGEA Gender Equality Data
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken During FY25 in UK, 12 cases involving discrimination were reviewed and resolved. 14 cases involving sexual harassment were also reviewed and resolved. Each case was investigated and recommendations were made to reduce recurrence and enforce the Company's zero tolerance approach when it comes to any acts of bullying, harassment, victimisation or discrimination.
GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk 81% UK employees are covered by collective bargaining agreements
whsmithplc.co.uk Responsible Sourcing Standards | WH Smith PLC
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor whsmithplc.co.uk Modern Slavery Statement | WH Smith PLC
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor whsmithplc.co.uk Modern Slavery Statement | WH Smith PLC
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures Not material
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples Not material
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Not material
413-2 Operations with significant actual and potential negative impacts on local communities Not material
GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria whsmithplc.co.uk Modern Slavery Statement | WH Smith PLC
414-2 Negative social impacts in the supply chain and actions taken Human Rights, Supply Chain, Modern Slavery Position Statement | WH Smith PLC
GRI 415: Public Policy 2016 415-1 Political contributions Annual Report Page 123: no political donations, contributions or political expenditure were made in the year
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Not reported
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Not reported
GRI 417: Marketing and Labeling 2016 417-1 Requirements for product and service information and labeling Not reported
417-2 Incidents of non-compliance concerning product and service information and labeling Not reported
417-3 Incidents of non-compliance concerning marketing communications Not reported
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data No material breaches of customer privacy or losses of customer data this year.
Sustainability Addendum Customer privacy and data protection

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SASB
Sustainability Accounting Standards Board (SASB) index
For a number of years, we have aligned our reporting with the Sustainability Accounting Standards Board (SASB) standards for Multiline and Speciality Retailers and Distributors. The SASB Standards provide disclosures across a range of sustainability matters and will eventually inform the industry-based requirements in the new IFRS Sustainability Disclosure Standards. Until the IFRS standards are fully developed, our approach is summarised in the the table below and shows where SASB criteria can be found in our reporting.
Topic Accounting metric SASB Code Disclosure Location
Energy Management in Retail and Distribution (1) Total energy consumed CG- MR-130a.1 Our total energy consumption in 2025 was 72,487 MWh to heat and light our stores, distribution centres and offices. This include the discontinued businesses up to the point of disposal Annual Report page 59
(2) Percentage grid electricity 90% of this total energy consumption for our buildings was grid electricity Annual Report page 59
(3) Percentage renewable 86% of our total energy consumption was from renewable energy sources (100% renewable electricity purchasing in the UK, USA and Europe) Annual Report page 59
Data Security Description of approach to identifying and addressing data security risks CG-MR-230a.1 We apply global privacy and data protection policies and principles universally across our operations and employ a framework of controls including robust cyber security systems, privacy impact assessments and audits. Sustainability Addendum - Cybersecurity
(1) Number of data breaches CG-MR-230a.2 We report any loss of personal data to the regulatory authority. For our UK business this is the Information Commissioner's Office. We do not include this data in our public reporting. Sustainability Addendum - Customer privacy and data protection
(2) percentage that are personal data breaches
(3) number of customers affected
Labour Practices (1) Average hourly wage by region CG-MR-310a.1 We do not currently include this data in our public reporting. We regularly review the overall structure of pay practices across the wider retail sector to ensure it remains competitive and is able to retain and attract employees. See our report for our approach and principles to reward our employees. Annual Report page 48
(2) percentage of in-store and distribution centre employees earning minimum wage, by region 50% of all WHSmith employees are based in the UK and earn minimum wage or above, in accordance with national legislation.
(1) Voluntary and (2) involuntary turnover rate for in-store and distribution centre employees CG-MR-310a.2 34% voluntary turnover and 47% total turnover in UK Sustainability Addendum - Colleague Turnover
Total amount of monetary losses as a result of legal proceedings associated with labour law violations CG-MR-310a.3 We do not currently include this data in our public reporting.
Workforce Diversity and Inclusion Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management and (c) all other employees CG-MR-330a.1 The gender representation across the business on 31 August 2025 was: 42% Male, 57% Female; 2% unknown for all employees; 89% male and 11% female for the Group Executive team; 65% male and 33% female and 1% unknown for Senior Managers. Please see page 49 of the Annual report and the People tab for further definitions of the categories and our diversity policies. The ethnic diversity of our UK employees and the ethnic diversity of our senior managers, executive team and board is reported on the People tab. We are committed to being an inclusive employer and promoting a culture of inclusion and diversity through our policies, procedures and working practices. As well as our internal actions we have signed up to the British Retail Consortium's Diversity and Inclusion Charter and Business in the Community's Race at Work Charter. Annual Report page 49
Sustainability Addendum - People data
Total amount of monetary losses as a result of legal proceedings associated with employment discrimination CG-MR-330a.2 We do not currently report this data.
Product Sourcing, Packaging & Marketing Revenue from products third-party certified to environmental and/or social sustainability standards CG-MR-410a.1 All of our forestry and paper suppliers must meet the standards set out in our Sustainable Forests Policy, which require any materials to be made from recycled or certified sources (FSC and PEFC). We received certification or evidence of recycled content for 100 per cent of the paper, pulp and timber products purchased for resale that have been delivered to us by suppliers this year. We have a small number of food lines that contain palm oil. Any palm oil used in these products is certified by the Roundtable on Sustainable Palm Oil certification scheme. We do not currently publish data on revenues from our certified products. Annual Report page 46
Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products CG-MR-410a.2 We closely monitor the chemicals used in our own-brand products, specifically with regard to REACH, the UK and European legislation. We work with all our suppliers (own-brand and third party brands) to ensure they understand their obligations under the legislation and that they provide us with the information we need to ensure compliance and product safety. Sustainability Addendum - Retailing
Discussion of strategies to reduce the environmental impact of packaging CG-MR-410a.3 Our aim is to reduce the environmental impact from our packaging by removing it where possible, switching to better environmental options where packaging is necessary and to minimise waste from our operations. For further details of specific packaging strategies, see the Annual Report. Annual Report page 46
Activity metrics for continuing business Category Value
Number of retail locations Quantitative 1,280 stores Annual Report Inside cover
Number of distribution centres Quantitative 1
Total area of retail space Quantitative 1.2 (million sq. ft) Annual Report page 26
Total area of distribution centres Quantitative 0.2 (million sq. ft)

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UN SDG
UN Sustainable Development Goals
We have aligned our activities with the United Nation's Sustainable Development goals, focusing on those which are most material to our business and where we can have the greatest impact:
Annual Report
Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all. Our books provide access to learning materials for children, young people and life-long learners. Through our partnership with the National Literacy Trust we are aiming to bridge inequalities in reading and writing abilities of children and young people and provide them with the basic skills they need to succeed in life pages 11, 15
Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all. As a member of the Ethical Trading Initiative, we continue to support the rights of all workers to be free from exploitation and discrimination, and enjoy safe, secure and equitable working conditions. We are also focused on supporting our own employees' development, reward and wellbeing. pages 48-50
Reduced inequality within and among countries. We are focused on improving diversity and reducing inequality in our workplace and working hard to reduce inequalities in children and young people's access to reading resources. pages 15, 48, 49, 51
Ensure sustainable consumption and production patterns. We are working to reduce the quantities of packaging associated with our own-brand products and move towards less environmentally-damaging materials. We are adopting circular economy models with some of our most popular consumable items such as bottled water and coffee cups. page 46
Take urgent action to combat climate change and its impacts. We have committed to reducing our Scope 1 and 2 emissions in line with the trajectory needed to limit global warming to 1.5 degrees, and to ensure that 75 per cent (by emissions) of suppliers of purchased goods and services and transport and distribution will have science based targets by 2027. We continue to support the British Retail Consortium (BRC) to help develop a climate roadmap for the retail sector to accelerate progress towards achieving net zero emissions. pages 60-62

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