In June 2021, Ethical Consumer viewed WHSmith’s latest annual report (2020). It stated that the company's Executive Director Robert Moorhead received over £2,321,786 million in total compensation in 2020, including in shares.

Ethical Consumer deemed any annual amount over £1million to be excessive. The company therefore lost half a mark under Anti-Social Finance.

Reference:

WHSmith PLC annual report 2020 (28 June 2021)

In August 2018 Ethical Consumer viewed WH Smith's list of subsidiaries in its annual report. According to this list the company had multiple subsidiaries in jurisdictions considered by Ethical Consumer to be tax havens at the time of writing, including Jersey, Ireland, the Netherlands, Singapore and Hong Kong.
Most of these companies were listed as retailing, one was involved in product sourcing and another was dormant. These subsidiaries were therefore considered to be low risk for likely use of tax avoidance strategies.
The company published no country-by-country financial information.
Since the company was last researched in 2016, it appeared to have closed its Cayman Islands-based finance subsidiary.
This story is for information only.

Reference:

2017 annual report (16 August 2018)