Group adopts expanded ESG disclosure framework for 2026 reporting cycle
New framework aligns group reporting to recognised sustainability standards, with independent assurance over emissions and community investment data.
L. Nwachukwu
Director, Sustainability & Corporate Affairs
The board's ESG and Ethics Committee has approved an expanded disclosure framework covering the 2026 reporting cycle. The framework aligns group reporting to recognised sustainability standards and extends the scope of independently assured data to include operational emissions and community investment expenditure.
Three changes are material. First, emissions reporting now covers all operating subsidiaries rather than the energy division alone. Second, community investment is reported against outcomes — beneficiaries reached, programmes sustained beyond twelve months — rather than expenditure alone. Third, the confidential reporting line is now administered by an external provider with direct escalation to the committee chair.
The intent is straightforward. Disclosure that is not comparable across periods and not subject to external challenge is not disclosure. The group will publish its first report under the expanded framework alongside the annual financial statements.