Judo Capital Holdings Limited has reported its FY26 Scope 1 and 2 greenhouse gas (GHG) emissions, with a total of 190.63 tonnes of carbon dioxide equivalent (tCO2e) for Scope 1 and 306.84 tCO2e for Scope 2, in accordance with the GHG Protocol and AASB S2 guidelines. Judo did not disclose any material direct emissions from sources it owns or controls, nor did it disclose comparative information relating to Scope 1 and 2 emissions or Scope 3 emissions due to the transitional relief available under AASB S2.
Material actions and disclosures
Judo has conducted a review and determined that it has no material direct emissions from sources it owns or controls to disclose. The company has also not held any contractual instruments conveying renewable energy claims for electricity consumed at leased office premises under its financial control during the reporting period.
Judo applies the financial control approach to define its organisational boundary, which aligns with its accounting consolidated group. Judo has full financial control over all entities within its consolidated group, ensuring that all emissions from operations over which it has financial control are included in its Scope 1 and 2 boundary.
Forward commitments
Judo will continue to monitor regulatory developments and strengthen its governance, risk management, and compliance processes to support regulatory alignment and manage reputational risk. The company will also continue to assess the impacts of climate-related physical risks on its lending portfolio and engage with external consultants to undertake analysis of financed emissions in accordance with the Partnership for Carbon Accounting Financials’ (PCAF) Global GHG Accounting and Reporting Standard, Part A.
Judo will continue to disclose its GHG emissions in accordance with the GHG Protocol and AASB S2, and use the insights gained from climate scenario analysis to inform how credit risk may be stressed under different pathways over the short, medium, and long term.