Sustainability governance

Sustainability governance

Sustainability governance

Our vision is to Build a Smokeless World. In doing so, we also seek to manage the environmental and social impacts of our business operations.


This section illustrates the main responsibilities allocated in relation to sustainability, including climate- and nature-related matters.

Board oversight

Our Board oversees the long-term success of the Company, setting strategy, purpose and governance. It has direct oversight of sustainability, ensuring climate and nature considerations are embedded in decisions on budgeting, capital allocation and risk management. The Board approves all environmental targets and receives regular performance updates.

The Audit Committee supports the Board by reviewing the effectiveness of risk management and internal controls, including those related to climate and nature. It also reviews progress against sustainability targets and the Group risk register.

Management's role

We integrate climate and nature-related risk management across our business at Group, regional and local levels, supported by structured information flows and oversight. Our Management Board, led by the Chief Executive, is responsible for implementing the Group’s strategy and sustainability policies set by the Board. Each Management Board member is accountable for delivering climate, nature and broader sustainability targets within their remit, supported by cross-functional teams working with markets to drive progress.

Find out more on Sustainability Governance in our 2025 Combined Annual and Sustainability Report.

Integrating sustainability considerations into remuneration

In 2025, we introduced a climate-related performance metric into our Group Short-Term Incentive Plan. This metric—representing 10% of the incentive—links compensation for Executive Directors and eligible employees to reductions in Scope 1 and 2 GHG emissions from our 2020 baseline. Our Director of Operations, a Management Board member, oversees delivery of these climate targets, which are publicly communicated and tied to individual performance assessments. Achievement of environmental objectives, including emissions and energy-reduction goals, is a key factor in determining annual bonus eligibility.

For further details, refer to the Annual Statement on Remuneration on page 230 of our 2025 Combined Annual and Sustainability Report.

Governing our material impacts

To manage our material sustainability impacts we have set up topic-specific Centres of Excellence at the middle management level. These include Climate, Circularity, Nature, Communities, and Operations Reporting Centres of Excellence. In addition, individual business functions, such as Legal, Corporate and Regulatory Affairs, and HR manage material issues relevant to their areas.

Issues considered in these forums are raised, where appropriate, at Management Board level or with the Audit Committee or the Board.

More details can be found in the table below:

Board Level Team Oversight

Board of Directors

Responsible for the long-term success of BAT and the Group’s strategic direction, purpose, values and governance – including sustainability, climate and nature strategy.

Audit Committee

Monitors and reviews the effectiveness of the Group’s risk management and internal control framework, integrity of the Group’s financial statements, auditing matters and oversees the Group's sustainability reporting.

Management Board Oversight

Management Board

Responsible for overseeing the implementation of Group strategy, including sustainability and environmental matters.

Group Risk Management Committee

Oversees assessment and monitoring of Group risks.

Corporate Audit Committee (CAC) and Regional Audit Committees (RAC)

Review the effectiveness of the accounting, internal control and business risk identification and management systems within the central business functions and regions.

Leadership Team Oversight

Group Sustainability Leadership Team

Oversees the Group’s sustainability priorities, development, strategy, and reporting.

Operations Sustainability Forum

Oversees the Group’s environmental and social performance, the Leaf Sustainability Forum and Supply Chain Due Diligence Committee.

Leaf Sustainability Forum

Reviews strategic direction and environmental and social performance across the tobacco supply chain.

Supply Chain Due Diligence Committee

Reviews product material supply chain performance and supplier audit escalations for our non-tobacco supply chain.

HR Leadership Team

Oversees Talent, Reward and D&I strategic performance

Business Integrity Panel

Oversees investigations of alleged non-compliance with our SoBC and the consistent application of the SoBC Assurance procedure.

Regulation and Science Committee

Provides strategic oversight on scientific matters.

Responsible Marketing Committee

Provides strategic guidance and oversight on matters of responsible marketing, including underage access prevention.

Departments, Functions, Regions and Markets

Find out more: