WH Smith PLC

WH Smith PLC has implemented a formal process to align its climate-related policy engagement with its net-zero ambitions; "any policy engagement regarding energy and climate change needs to adhere to our policy position on the need to adopt a pathway to net zero emissions by 2050," and "there is a requirement to involve the Director of Sustainability in any external dealings on energy and climate change." Additionally, the company reports that "there is a regular agenda item on climate-change issues at the business risk committees," where senior management reviews any requirements for external engagement. It also confirms a public commitment to "conduct your engagement activities in line with the goals of the Paris Agreement." However, the company does not disclose oversight over indirect lobbying through trade associations, nor does it publish a dedicated audit or detailed review process for climate lobbying alignment beyond these coordination steps.