Our 2026 Sustainability Report shares the progress we've made and the commitments we're standing behind as we work toward a future we can all be proud of. This year's report is guided by our sustainability strategy and three focus areas that sit at the heart of everything we do:
- Digital Empowerment — enabling Australians to achieve, thrive and belong in the digital world.
- Healthy Planet — caring for our planet by reducing our impact on the environment.
- Responsible Business — acting with integrity and being accountable in our decisions, conduct and everyday actions.
We know that trust is earned through action, not words. By making responsible choices today, we aim to champion a more sustainable future for our customers, our communities, and our planet. This report is our accountability and an honest look at where we've made strides and where there is still work to do.
Sustainability Governance
Our commitment to a strong corporate governance is crucial for our corporate performance and accountability.
In a world with new and continually changing cyber security threats, protecting privacy and the security of personal and business data is essential. We have measures in place to ensure the data security of our customers and people. Our Privacy Policy explains how we collect personal information, secure and protect data, and use and disclose our customers’ personal information.
We take our compliance standards seriously. Every year, Optus people complete mandatory compliance modules such as Fraud Awareness and Fraud Risk Indicators, Information Security, Equal Opportunity Employment, and a Conflict of Interest Declaration.
Materiality Assessment
We complete a comprehensive materiality assessment every three years to review the relevance of our material topics, identify any shifts in priorities among our stakeholders and to understand the relevant economic, social and environmental impacts of Optus, Singtel and the Singtel Group. Our list of material items are approved by the Singtel Board.
We last completed a materiality review assessment in 2020. Read our Materiality Assessment Report.
Tax Transparency
Tax Governance and Tax Risk Management
Optus is committed to paying tax in compliance with applicable tax laws. As part of the Singtel Group, we endorse and follow strict accountability and transparency in our taxation matters and have in place a Tax Risk Management Framework which is aligned to our Group’s risk management philosophy and approach. This framework formalises our risk appetite and governance structure for managing tax risk. It sets a coordinated approach in the identification, management and mitigation of potential tax risks while promoting responsible tax management.
Tax Transparency
As a leading Australian telecommunications company, we recognise the vital role tax contributions play in supporting public funding and uplifting communities. We acknowledge the need for sensible and useful disclosure of tax information which strengthens public trust in the corporate sector. As a signatory to the Board of Taxation’s voluntary tax transparency code, we have published Tax Transparency Reports annually since FY2018.
Our latest Tax Transparency report contains further information including Optus’ Australian contribution to corporate income tax, and reconciliations of accounting profit to income tax expense and tax payable.
Dealings with Tax Authorities and Disputes
Optus’ engagement approach with the Australian Taxation Office (ATO) is to maintain a collaborative and constructive engagement using the ATO’s Action Differentiation Framework and Justified Trust Approach, an ATO initiative based on a global movement to build and maintain community confidence that taxpayers are paying the right amount of tax.
In addition to meeting our corporate tax compliance obligations, Optus pays, collects and remits various taxes (such as payroll tax, withholding tax, stamp duty, fringe benefits tax and GST) to, and on behalf of, the Federal and State governments. We also pay Government annual fees and costs, including annual license fees, universal service obligations and spectrum license fees.
International related party dealings
The Singtel Group has operations across a large number of jurisdictions, including Singapore, Australia, India, Thailand and the Philippines. For the year ended 31 March 2026, all international transactions entered into by Optus with entities that are part of the Singtel Group were at normal commercial terms and conditions and at market rates. Optus’ key international related party dealings for this period were in relation to finance, global data and network connectivity services for wholesale and retail internet, and voice and data telecommunications connections and services. We are committed to complying with transfer pricing tax legislation to ensure that all transactions with international related parties are conducted on an arm’s length basis and we continue to meet our Country-by-Country reporting obligations annually.
Sustainability-Linked Bond Framework
The Singtel Group which includes Optus launched a dedicated sustainable financing program Olives in April 2021 and Singtel yielded its first 'Olive', a sustainability-linked revolving credit facility of S$750 million, also the largest Singapore-dollar denominated sustainability-linked loan in Singapore at the point of time. To align with Optus sustainability strategy, we are committed to linking our financing approach to our progress against achieving our mid to long term sustainability goals, including our 2025 targets. This Sustainability-Linked Bond Framework has been established to issue sustainability-linked bonds that will allow bond investors to be part of both Optus’ and the Singtel Group’s sustainability journey and at the same time, provide transparent disclosure to our stakeholders on how we intend to achieve our mid- to long-term sustainability targets.
Learn more: Sustainability-Linked Bond Framework on Singtel's website
Sustainability memberships, initiatives and standards
Optus is a signatory to, or participant in, the following voluntary sustainability initiatives, memberships and standards:
- Australian Packaging Covenant Organisation (APCO)
- Australian Business Community Network (ABCN)
- Board of Taxation’s voluntary Tax Transaprency Code (TCC)
- CDP (formerly Carbon Disclosure Project)
- GSMA (formerly Global System for Mobile Communications)
- MobileMuster
- Modern Slavery Community of Practice
- Office of the eSafety Commissioner
- Science-Based Targets initiative (SBTi)
- Soldier On – Gold Pledge Partner
- Supply Nation
- Sustainability Accounting Standards Board (SASB)
- Taskforce on Climate-related Financial Disclosures (TCFD)
- Thriving Communities Partnership
- United Nations Global Compact (UNGC)
- United Nations Business Ambition for 1.5 degrees
- United Nations Sustainable Development Goals (SDGs)
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Previous Reports
- 2025 Optus Sustainability Report (PDF)
- 2025 Optus Environment Data Pack (XLSX)
- 2024 Optus Sustainability Report (PDF)
- 2023 Optus Sustainability Report (PDF)
- 2022 Optus Sustainability Report (PDF)
- 2021 Optus Sustainability Report (PDF)
- 2020 Optus Sustainability Report (PDF)
- 2019 Optus Sustainability Report (PDF)
- 2018 Optus Sustainability Report (PDF)
- 2017 Optus Sustainability Report (PDF)
- 2016 Optus Sustainability Report (PDF)
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