Toll Group is one of the world’s leading logistics and supply chain businesses, supporting customers across transport, forwarding, contract logistics, aviation, government, healthcare, industrial and other specialist sectors. With operations across multiple countries, divisions, assets and customer segments, Toll’s sustainability program operates in a complex and fast-moving environment.
Toll started from a strong position. The business had clear sustainability ambitions, capable internal teams and a practical understanding of the operational realities involved in reducing emissions across a global logistics footprint. The opportunity was to build on those foundations with a more complete, consistent and assurance-ready approach to emissions reporting, while translating sustainability data into practical decarbonisation and implementation planning.
Over the past two years, Toll has worked with 2XE across connected priorities: Scope 1, 2 and 3 greenhouse gas reporting, Scope 3 assurance support, property decarbonisation, global sustainability strategy and early-stage green economy innovation planning.
The Solution
2XE worked with Toll as a technical and strategic sustainability partner, helping connect work across reporting, governance, decarbonisation and strategy.
Key work streams included:
Emissions reporting and assurance uplift – supporting Toll’s FY2025 Scope 1, 2 and 3 emissions reporting, including reporting to Japan Post, an updated Basis of Preparation, limited assurance support and recommendations for future cycles; strengthening the completeness and defensibility of the reporting boundary across Australia and Rest of World operations by aligning it with Toll’s internal site and lease records, engaging finance and accounting teams across business units and countries, and incorporating recently acquired businesses, including Pel-Air and Transolve, into emissions modelling.
Calculation methodology improvements – updating emission factors, introducing well-to-wheel calculations for relevant Scope 3 categories, strengthening spend-based controls with checks against audited spend data, and moving beyond manual survey-based approaches for Rest of World subcontractor logistics data to verified distance and tonnage data.
FY2026 Scope 3 development – building on the FY2025 cycle, preparing a complete, GHG Protocol-aligned Scope 3 inventory suitable for limited assurance and external reporting, including calculation workpapers, emissions outputs, Basis of Preparation updates, data gap documentation and recommendations to improve future data quality and efficiency.
Property decarbonisation roadmap – supporting Toll Property’s decarbonisation planning for meeting the SBTi commitments made by Toll Group parent Japan Post, including a property emissions baseline, business-as-usual forecast, opportunity evaluation, high-level business cases, a marginal abatement cost curve and a preferred pathway supported by a 12-month action plan.
Global sustainability strategy and innovation planning – supporting Toll’s Global Sustainability Strategy and Roadmap, including an ESG materiality assessment, strategy refinement, KPI and scorecard development, short-term initiative prioritisation, governance design and a 2025–2027 roadmap, with Toll’s teams leading key workstreams and 2XE providing structure, technical input, facilitation and content support.
The Experience
The strength of the engagement has been the way Toll’s teams approached the work. Across sustainability, property, finance, operations, country teams and business divisions, Toll brought practical operational knowledge, constructive challenge and a clear commitment to improvement.
This was a genuinely collaborative process across multiple functions, countries and operating contexts. Toll’s teams contributed data, reviewed assumptions, tested boundaries, validated methodologies and helped translate sustainability requirements into workable business processes.
2XE’s role was to support that internal capability with technical rigour, structured methods and practical advice. Toll’s strong starting position made the work possible. Its willingness to keep improving made the work valuable.
The Outcomes
- A more complete and defensible emissions reporting boundary across Australia and Rest of World operations
- Improved alignment between emissions reporting, site records and financial data
- Stronger visibility of data collection and validation processes across business units and countries
- A clearer Basis of Preparation to support assurance
- Updated emission factors and well-to-wheel emissions calculations for relevant Scope 3 categories
- Stronger spend-based calculation controls, checked against audited spend data
- An improved methodology for subcontractor logistics emissions using verified distance and tonnage data
- A GHG Protocol-aligned FY2026 Scope 3 process designed to support limited assurance and external reporting
- A property decarbonisation pathway with emissions forecasting, opportunity evaluation, business cases, a marginal abatement cost curve and a 12-month action plan
- A refined global sustainability strategy and 2025–2027 implementation roadmap, supported by materiality assessment, KPIs and governance design
Proof Point
Over two years, Toll and 2XE have worked together to turn complex sustainability requirements into a more complete, assurance-ready and action-oriented program across emissions reporting, Scope 3, property decarbonisation, sustainability strategy and green economy innovation.
This work has strengthened the foundations that large logistics businesses need to keep improving: good data, clear boundaries, practical governance, internal ownership, technical confidence and a realistic pathway for action.
