ESG Statement

The report is a supplementary ESG statement for Commercial Ltd covering July 2025-June 2026, with GRI-linked disclosures across governance, materiality, climate, waste, health and safety, labour, suppliers and privacy. It introduces a double materiality assessment and a transition plan targeting an 82.5% Scope 1 and 2 reduction by 2030 and Net-Zero by 2045. Reporting-year emissions were 223.5 tCO2e for Scope 1, 82.93 location-based Scope 2, and 31,218 tCO2e for Scope 3. The company also reports 95.10213 tonnes of waste, zero fatalities, and 290 average employees.