Introduction and overview
continue to evaluate our impact in these areas and look for ways to mitigate potential negative consequences across our wider value chain, and ways to create additional value for our environment and communities. We recognise our stakeholders’ sustainability reporting expectations are increasing and we are building capacity to enhance our disclosures to align with these new and emerging frameworks. Our review also includes work to integrate our double materiality assessment results into our Enterprise Risk Management Framework. Our double materiality assessment has also led to significant changes to our material topics structure for FY24 (see Figure 2).
Compliance statement Our FY24 Corporate Report includes key disclosures under Australian legislation. Our Directors’ Report (page 87) and financial statements (page 113) have been prepared in accordance with the Corporations Act 2001 (Cth). Our financial statements have also been prepared in accordance with Australian Accounting Standards. The basis of preparation of our financial statements is provided on page 121. PricewaterhouseCoopers has conducted an independent audit of the financial statements and remuneration report. The Auditor’s Independence is available on page 112. Detailed information on the audit is available on pages 220–225.
KPMG has provided reasonable assurance over scope 1 and 2 GHG emissions, and limited assurance over broader environmental data. The assurance statement can be found on pages 226–228. The sustainability data methodology used in this report can be found in our FY24 Sustainability Data Pack and in our Transurban GHG Basis of Preparation. The remaining information in this report has been reviewed internally. This report contains certain forward-looking statements. See page 234 for a notice regarding these statements.
Figure 2: Material topics
TCFD/ASRS 1 relevance UN SDG 2
FY24 material topic
FY24 material sub-topic Physical impacts of climate change
GRI
SASB sector
Climate
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Scope 1 and 2 emissions
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7
13
Scope 3 emissions and materials
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8
12
Customer emissions
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7
11
Sustainable driving and mobility
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9
11
13
Social value and performance Community investment and partnerships
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5
8
11
Stakeholder engagement
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5
11
12
17
First Nations engagement, partnerships and participation
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11
Customer value
Customer safety and welfare
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3
5
9
11
Customer experience and satisfaction
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Government and industry relationships
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5
11
17
Sustainable supply chain
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8
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12
Cybersecurity and data privacy
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11
Nature, biodiversity and ecological impact
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11
12
ESG regulatory compliance and reporting
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12
1 Australian Sustainability Reporting Standards 2 Sustainable Development Goals (SDGs) are a series of 17 goals fixed by the United Nations
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