External participation

Wesfarmers actively collaborates with external organisations and initiatives that support transparent reporting of non-financial metrics. These partnerships help enhance and extend our own disclosures in ways that serve the public interest. We currently engage with a range of respected frameworks and bodies, including:

Global Reporting Initiative

United Nations Global Compact (UNGC)

United Nations Sustainable Development Goals

Corporate Human Rights Benchmark (CHRB)

Australian Government Tax Transparency Code

Australian Packaging Covenant Organisation (APCO)

Workplace Gender Equality Agency (WGEA)

S&P Global Corporate Sustainability Assessment (CSA).

Wesfarmers joined the Australian Government’s Tax Transparency initiative in August 2016 and became a signatory to the register of entities committing to lodge a tax transparency report. Wesfarmers first tax transparency report was published on 12 December 2016.  Wesfarmers named its tax transparency report the ‘Tax Contribution Report’ to reflect the economic contribution Wesfarmers makes to the community through the payment of taxes and other government charges. In December 2025, Wesfarmers released its 2025 Tax Contribution Report, which provides stakeholders with the necessary information concerning Wesfarmers' Australian tax activities for the 2025 financial year. Wesfarmers 2026 tax contribution report will be released in December 2026.

Wesfarmers was a member of the Carbon Disclosure Project (CDP) from 2010, but with our focus on direct disclosures to stakeholders. Our efforts are instead directed to streamlining reporting processes and publicly disclosing climate-related information under the Australian Sustainability Reporting Standards. The 2026 financial year is the first year Wesfarmers has applied AASB S2 Climate-related disclosures, and our climate report is disclosed as part of the 2026 Annual Report. AASB S2 incorporates the recommendations of the Taskforce on Climate-related Financial Disclosures (TCFD), which previously formed the basis of our climate reporting. Wesfarmers believes this approach provides interested parties with consistent and timely information.

Wesfarmers divisions also individually participate in relevant external industry organisations and initiatives, including:

Association of Professional Social Compliance Auditors (APSCA)

Baptist World Aid Ethical Fashion Report

Better Cotton Initiative (BCI)

Cleaning Accountability Framework (CAF)

Collaborative Advantage

International Labour Organization (ILO)/International Finance Corporation Better Work Program

Forest Stewardship Council (FSC)

Fashion Transparency Index (FTI)

Responsible Labour Initiative

Sedex Stakeholder Initiatives

Sustainable Apparel Initiative

United Nations Global Compact Network Australia (UNGCNA) Modern Slavery Community of Practice

Action, Collaboration, Transformation (ACT)

Accord on Fire and Building Safety in Bangladesh

Ethical Sourcing Australia (ECA)

Program for the Endorsement of Forest Certification (PEFC)

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