ESG Index And Reporting Frameworks

GENERAL

1

Foundation, principles, context and quality of the report

ESG Page 3

2

Introduction to the company, strategy, ethics, integrity, governance, stakeholder engagement, reporting practice, value chain, employees, remuneration policies,

ESG Page 2,4 5, 6, 7, 8, 9, 16

3

Management approach, definition of the material topics and its boundary, evaluations

ESG Page 10, 11, 12, 13, 14, 15, 17

ECONOMIC

201-1

Revenues, Finance related data, operating cost, employees wages and salary, community investment

Not disclosed

201-2

Risks and Opportunities due to climate change

ESG Report Page 19

201-3

Defined benefit plan obligations and other retirement plans

ESG Report Page 14

201-4

Financial assistance received from government

Not disclosed

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Not disclosed

202-2

Proportion of senior management hired from the local community

Not disclosed

203-1

Infrastructure investments and services supported

Not disclosed

203-2

Significant indirect economic impacts

Not disclosed

204-1

Proportion of spending on local suppliers

Not disclosed

205-1

Operations assessed for risks related to corruption

Not disclosed

205-2

Communication and training about anti-corruption policies and procedures

ESG Report Page 15

205-3

Confirmed incidents of corruption and actions taken

N/A

206-1

Legal actions for anti-competitive behavior, antitrust, and monopoly practices

N/A

207-1

Approach to tax strategy,

Not disclosed

207-2

Tax governance, control, and risk management

Not disclosed

207-3

Stakeholder engagement and management of concerns related to tax

Not disclosed

207-4

Country-by-country reporting

N/A

ENVIRONMENT

301-1

Materials used by weight or volume

N/A

301-2

Recycled input materials used

N/A

301-3

Reclaimed products and their packaging materials

N/A

302-1

Energy consumption within the organization, electricity consumption, heating consumption, cooling consumption from renewable and non-renewable sources.

ESG Report Page 28

302-2

Energy consumption outside of the organization, Upstream: Purchased goods and services, waste generated in operations, business travel, employee commuting, leased assets. Downstream: Use of sold products, Investments etc

ESG Report Page 28

302-3

Energy intensity, types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.

N/A

302-4

Reduction of energy consumption through using metrics and conservation and carbon efficiency initiatives such as transition to renewable energy, using recycled electronics, remote working etc

ESG Report Page 28

302-5

Reductions in energy requirements of products and services

N/A

303-1

Interactions with water as a shared resource

N/A

303-2

Management of water discharge related impacts

N/A

303-3

Water withdrawal

N/A

303-4

Water discharge

N/A

303-5

Water consumption

N/A

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

N/A

304-2

Significant impacts of activities, products and services on biodiversity

N/A

304-3

Habitats protected or restored

N/A

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

N/A

305-1

Direct (Scope 1) GHG emissions: commute, transportation

ESG Report Page 28

305-2

Indirect (Scope 2) GHG emissions: Purchased electricity, heat

ESG Report Page 28

305-3

Other indirect (Scope 3) GHG emissions : Upstream transportation and logistics, business travel, downstream transportation, use of sold products

ESG Report Page 28

305-4

GHG emissions intensity

NA

305-5

Reduction of GHG emissions

ESG Report Page 28

305-6

Emissions of ozone-depleting substances (ODS)

N/A

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

N/A

306-1

Waste generation and significant waste-related impacts

N/A

306-2

Management of significant waste related impacts

N/A

306-3

Waste generated: electronic waste, using or purchasing biomass, metals, non-metallic minerals, plastics, textiles

N/A

306-4

Waste diverted from disposal through recycling , repairing

N/A

306-5

Waste directed to disposal

N/A

308-1

New suppliers that were screened using environmental criteria

ESG Report Page 11

308-2

Negative environmental impacts in the supply chain and actions taken

N/A

GOVERNANCE

401-1

New employee hires and employee turnover

ESG Report Page 14

401-2

Benefits provided to full-time employees that are not provided to temporary or part time employees

ESG Report Page 14

401-3

Parental leave by gender

N/A

402-1

Minimum notice periods regarding operational changes

N/A

403-1

Occupational health and safety management system

N/A

403-2

Hazard identification, risk assessment, and incident investigation

N/A

403-3

Occupational health services

ESG Report Page 14

403-4

Worker participation, consultation, and communication on occupational health and safety

ESG Report Page 14

403-5

Worker training on occupational health and safety

ESG Report Page 14

403-6

Promotion of worker health

ESG Report Page 14

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

ESG Report Page 14

403-8

Workers covered by an occupational health and safety management system

ESG Report Page 14

403-9

Work-related injuries

ESG Report Page 14

403-10

Work-related ill health

N/A

404-1

Average hours of training per year per employee

Not disclosed

404-2

Programs for upgrading employee skills and transition assistance programs

Not disclosed

404-3

Percentage of employees receiving regular performance and career development reviews

ESG Report Page 14

405-1

Diversity of governance bodies and employees, age, gender, minority representation

ESG Report Page 14

405-2

Ratio of basic salary and remuneration of women to men

Not disclosed

406-1

Incidents of discrimination and corrective actions taken, procedures of taking actions

N/A

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

N/A

408-1

Operations and suppliers at significant risk for incidents of child labor

N/A

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

N/A

410-1

Security personnel trained in human rights policies or procedures

N/A

411-1

Incidents of violations involving rights of indigenous peoples

N/A

413-1

Operations with local community engagement, impact assessments, and development programs

N/A

413-2

Operations with significant actual and potential negative impacts on local communities

N/A

414-1

New suppliers that were screened using social criteria

ESG Report Page11

414-2

Negative social impacts in the supply chain and actions taken

N/A

415-1

Political contributions

N/A

416-1

Assessment of the health and safety impacts of product and service categories

N/A

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

N/A

417-1

Requirements for product and service information and labeling

N/A

417-2

Incidents of non-compliance concerning product and service information and labeling

N/A

417-3

Incidents of non-compliance concerning marketing communications

N/A

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

ESG Report Page 14