Sigma Healthcare has released its FY26 Climate-related Disclosures, reporting its Scope 1 and Scope 2 greenhouse gas (GHG) emissions but not setting quantitative emissions reduction targets. The company measures and discloses its emissions in accordance with AASB S2 Climate-related Disclosures and the GHG Protocol Corporate Accounting and Reporting Standard.
Material actions and disclosures
The Group’s Scope 1 and 2 emissions inventory covers all entities and operations within Sigma’s financial control boundary, consistent with the Group’s consolidated financial statements. Scope 1 emissions include direct emissions arising from fuel combustion in owned or controlled vehicles and equipment, stationary fuel use at controlled facilities, and refrigerant leakage from heating, ventilation and air-conditioning systems. Scope 2 emissions comprise indirect emissions from purchased electricity and, where applicable, purchased cooling consumed across controlled operations.
At the reporting date, Sigma has not yet set quantitative emissions-reduction targets. The FY26 total Scope 1 emissions were 583 t CO2-e, while Scope 2 emissions (location-based) were 12,953 t CO2-e, resulting in a total of 13,536 t CO2-e.
Sigma applies structured data collection, review and validation processes to support the reliability and traceability of reported emissions data. Emission factors are sourced from the National Greenhouse and Energy Reporting (NGER) Measurement Determination for Australian operations and jurisdiction-specific government or internationally recognised datasets for international operations.
Forward commitments
As at the reporting date, Sigma has determined not to establish a formal climate-related transition plan, climate-related targets, or executive remuneration arrangements linked to climate-related performance. The Group will continue to monitor potential climate-related risks and opportunities and may consider the development of a transition plan and associated targets in future reporting periods.
The Board of Directors has overall responsibility for the Group’s sustainability strategy, including oversight of climate-related risks and opportunities. The Risk, Compliance and Sustainability Committee and the Audit Committee support the Board in monitoring and managing climate-related matters.
During FY26, Sigma focused on integrating the Sigma and Chemist Warehouse businesses following completion of the merger in February 2025. The Group’s approach to climate-related updates focused on climate risk assessment and reporting readiness.
The Group has not identified any climate-related transition risks or opportunities that could reasonably be expected to affect Sigma’s prospects at this time.
Independent auditor PricewaterhouseCoopers reviewed the specified Sustainability Disclosures in the Climate-related Disclosures of Sigma Healthcare Limited and its controlled entities for the year ended 30 June 2026.