Transurban FY26 Corporate Report Section E: Metrics and targets
Key judgements and uncertainties Organisational boundary for GHG emissions
The Group has applied the operational control approach to determine its organisational boundary for reporting GHG emissions. The operational control approach requires the Group to identify the operations over which it has the authority to introduce and implement operational policies. Both the selection of the most appropriate approach and the identification of operations over which the Group has operational control are areas of significant judgement. In making this determination, the Group considers its responsibility for day-to-day operational activities, including operations and maintenance arrangements. ¢
E1: Climate-related metrics Scope 1 and 2 (Operational) GHG emissions generated during the reporting period In FY26, the Group measured and reported its Scope 1 and Scope 2 GHG emissions, expressed in metric tonnes of carbon dioxide equivalent (tCO 2 e), with disaggregated emissions between the consolidated accounting group and Investments in joint ventures (under operational control) shown in the table below. For Scope 2 emissions, the market-based approach was used for the Group’s targets. The Group has not defined specific targets for location-based Scope 2 emissions. Scope 1 and 2 GHG emissions generated during the financial year ended 30 June 2026
Voluntary climate-related metrics Scope 3 (Value chain) GHG emissions generated during the financial year ended 30 June 2026
GHG emissions (metric tonnes of CO 2 e)
Measurement method
Category Description
Purchased goods and services
1
Spend based
118,478
2
Capital goods Fuel and energy related activities
Spend based
19,392
3
Direct
3,639
Waste generated in operations
5
Direct
1,423
GHG emissions (metric tonnes of CO 2 e)
6
Business travel
Direct
1,049
Measurement method
Category
15
Investments
Indirect
136
Consolidated group 1 Scope 1 emissions Scope 2 emissions Scope 2 emissions
Total Gross Scope 3 GHG emissions (operational control basis)
4,192
144,117
Location-based 2 Market-based 3
91,990
Appendix 2 presents the methodology used to calculate Scope 1, 2 and 3 emissions, together with a summary of the activities included within each emissions scope. Customer emissions Customer travel on the Group’s roads results in indirect use-phase emissions, dependent on the type of customer and vehicle used. Transurban designs and operates roads in a manner that aims to reduce individual customer emissions compared to alternative routes through improved free-flowing traffic conditions and smoother gradients. However, Transurban has a limited ability to influence customer vehicle selection (the primary driver of indirect use-phase emissions) and as such the Group does not report customer emissions under the optional indirect use-phase boundary (Scope 3, Category 11). To promote visibility, the Group estimates and reports customer travel emissions in its disclosures. Estimated total customer emissions for the year ended 30 June 2026 are shown in the table below. FY26 Total customer emissions tCO 2 e 1,549,623 Appendix 2 presents the estimation methodology and assumptions for customer emissions.
5,033
Investments in joint ventures (under operational control) Scope 1 emissions
1,978
Location-based 2 Market-based 3
Scope 2 emissions Scope 2 emissions
96,983 10,642
Total (under operational control) 4 Scope 1 emissions
6,171
Location-based 2 Market-based 3
Scope 2 emissions Scope 2 emissions
188,973 15,674
Carbon offsets 5
-176
1 Consolidated group includes corporate/shared offices and facilities 2 Location-based emissions are calculated using grid-average electricity generation emission for defined geographic locations (i.e. grid factors) where the electricity is consumed (after accounting for onsite generation) 3 Market-based emissions represent electricity emissions accounting for consumption of onsite renewable generation, network and voluntary renewable electricity purchases, and the surrender/retirement of Renewable Energy Certificates (RECs) including LGCs as administered by the Clean Energy Regulator in Australia 4 The sum of individual rows in the table may not equal the aggregated totals due to rounding 5 Retirement of carbon credits used to support contractual obligations, such as Legacy Way concession deed requirements to offset operations and maintenance phase emissions, claimed within the reporting period, and not used to measure progress against targets
60
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