2026 Corporate Report

Governance and risk

Directors' Report

Financial statements

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Introduction Business performance Stakeholders Sustainability

Contents

Excluded activities in Transurban’s Scope 3 GHG inventories are provided in the table below. Excluded GHG category Rationale for exclusion Scope 3, Category 4 Upstream transportation and distribution

Material upstream transportation and distribution emissions associated with the delivery of construction materials is included within Scope 3, Category 2 Capital Goods.

Scope 3, Category 7 Employee commuting Scope 3, Category 8 Upstream leased assets

Employee travel between home and Transurban offices has been deemed immaterial.

Fuel and electricity from the operation of leased assets are included within Scope 1 and Scope 2 where applicable.

Scope 3, Category 9 Downstream transportation and distribution

Transport and distribution of products not paid for by Transurban has been deemed immaterial.

Scope 3 Category 10 Processing of sold products

Transurban does not sell any products that undergo further manufacturing.

Transurban does not sell any products that have direct use phase emissions. 1

Scope 3 Category 11 Use of sold products

Scope 3, Category 12 End-of-life treatment of sold products

Disposal of in-vehicle tolling transponders has been deemed immaterial.

Scope 3, Category 13 Downstream leased assets

Transurban does not have any downstream leased assets.

Scope 3, Category 14 Franchises

Transurban does not have any franchises.

Customer emissions Customer travel and emissions data estimation methodology and assumptions GHG emissions from customer vehicles on the Group’s assets are estimated using total distances travelled, vehicle type, average speed, and fuel efficiency models from the software program COPERT Australia. 2 The tolling system (depending on asset) records a combination of length, height and width of the vehicle. Supplementary information on some assets includes vehicle origin-destination studies, independent travel time studies, and assumptions based on the physical dimensions of assets. This data is used to calculate the total VKT for each asset. Travel speeds are based on GPS data from external provider TomTom to determine average travel speeds on Transurban assets.

Transurban calculates resulting emissions using vehicle GHG emission factors that are sensitive to vehicle type, fuel consumption (calculated using COPERT Australia equations), travel speed, and NGA fuel type emissions factors. COPERT Australia equations are based on vehicle emissions testing research for a range of vehicle types and conditions. Vehicle fuel efficiency is based on assuming average vehicle types travelling on Transurban roads. Conservative emissions estimates are made by using fuel efficiency data for vehicle manufacturing standards that have been in place for over 10 years. Actual GHG emissions may vary due to actual vehicle type, age, driving style and other factors that are impractical to estimate. When not available in actual data, some assumptions regarding vehicle and fuel type are estimated based on the Road Vehicles Australia report, published by the Bureau of Infrastructure and Transport Research Economics (BITRE) annually. Hybrid and electric vehicle utilisation is not currently reflected in tolling system records or COPERT Australia equations but is included in assumptions derived from BITRE data. The more conservative customer emissions estimates may not fully reflect EV and hybrid utilisation as a result of currently available data. However, the Group continues to review its methodology and data for accuracy and usefulness.

1 The Group does not sell any products that have direct use phase emissions. The Group applies a minimum boundary to this category of Scope 3 emissions, as permitted under the GHG Protocol. Accordingly, it does not currently include customer emissions from the use of its roads within this category. The Group separately and voluntarily discloses emissions associated with customers’ use of its roads 2 COPERT Australia software is used to calculate greenhouse gas and air pollutant emissions from road transport under a joint effort of the Queensland Department of Science, Information Technology, Innovation and the Arts, and Australian and European research consultancies

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