SUSTAINABILITY

Intraco will strive to create value for

all stakeholders while embedding
high standards of sustainable
operations into its business
activities.
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MESSAGE FROM THE EXECUTIVE ABOUT THIS REPORT

CHAIRMAN
Reporting Principles and Statement of Use
We are pleased to present the sixth Sustainability Report This Report contains information about Intraco’s
(the “Report”) of Intraco Limited and its subsidiaries commitment, corporate governance, sustainability policies,
(“Intraco”, “we” or the “Group”). The Report will present performance and targets in managing the Environmental,
Intraco’s approach to sustainability and celebrate our Social and Governance (“ESG”) factors in the year ended
progress in achieving sustainability practices. 31 December 2022 (“FY2022”). Intraco has reported in
accordance with the Global Reporting Initiatives (“GRI”)
This Report marks our first disclosure of climate-related Standards for FY2022.
risk management approach with reference to the Task
Force on Climate-related Financial Disclosures (the “TCFD”) The GRI Standards are selected as it is a widely used and
framework. While we have made progress in climate- globally recognised sustainability reporting standard that
related disclosures, such as reporting on our greenhouse has a broad selection of topics for reporting on economic,
gas (“GHG”) emissions in this Report, we will continue to environmental and social impacts. The Board has reviewed
develop risk management frameworks to strengthen our and approved the reported information, including the
climate resilience. material topics, metrics and targets.

Globally, the impact of the coronavirus disease 2019 We have applied the GRI Standards in ensuring the quality
(“COVID-19”) pandemic has been lessened compared and proper presentation of the reported information.
to the most serious level. The Group aims to be part of a Reporting principles for sustainability reporting include
global community working together to solve sustainability accuracy, balance, clarity, comparability, completeness,
issues, which is why we have highlighted our contributions sustainability context, timeliness and verifiability. For more
to the United Nations Sustainable Development Goals information on GRI disclosures, please refer to the GRI
(“UN SDGs”) in our Report. Content Index.

The Group gives a strong emphasis on good corporate This Report is compliant with Singapore Exchange
governance which has placed the Group in good stead as Securities Trading Limited (“SGX-ST”) Listing Rules 711A
it operates internationally in multiple jurisdictions. We aim and 711B. The UN SDGs have also been incorporated into
to comply with all relevant laws and regulations. the Report, highlighting our contributions to sustainable
development.
The Group has implemented environmental practices
that align with our internal best practices and vision for Reporting Scope
an environmentally sustainable organisation. Wherever The scope of this Report considers key business activities
possible, we try to promote good environmental practices and associated sustainability concerns related to the
and enhance resource and energy efficiency. following entities which are based in Singapore:

Continual innovation is a goal for the Group as we strive • Intraco Trading Pte Ltd (“ITPL”);
to ensure that our products and services meet the highest • Intrawave Pte Ltd (“Intrawave”); and
quality and safety standards. We have been diligent • K.A. Group Holdings Pte Ltd and its subsidiaries (“K.A.
in harnessing technology and improving production Group”).
efficiency. We also perform supplier social assessment on
our supply chain to ensure that environmental standards Assurance
are adhered to along our value chain. Internal controls and verification mechanisms have been
established by the management to ensure the accuracy and
The Board of Directors (the “Board”) would like to take this reliability of narratives and data. We have also considered
opportunity to express our gratitude to our employees, the recommendations of an external ESG consultant for
customers and business partners for their continuous the selection of material topics as well as compliance with
support over the past years in the realm of sustainability GRI Standards and SGX-ST Listing Rules. The Boards has
and hopes to see improvements in sustainability therefore assessed that external assurance is not required
performance in the future. for the Report. The Group will continue to assess the need
to further enhance the credibility of our sustainability
MAK LYE MUN reports through internal review or external assurance.
Executive Chairman

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Availability and Feedback ESG Performance Highlights
Intraco welcomes any feedback on this Report
and any aspects concerning its sustainability.
Engaging with each of our stakeholder is essential
to operating Intraco’s business responsibly.
Please send your comments and suggestions to
investor.relations@intraco.com.

SUSTAINABILITY STRATEGY Maintained all relevant industry standards along with our
ISO 9001:2015 Quality Management Systems certification.
OVERVIEW

Focus and Strategy

Intraco integrates ESG considerations into our

business strategy and operations. Our strong
emphasis on corporate governance provides
guidance and a strong foundation to manage and
monitor our economic, environmental and social Performed supplier environmental and social assessments
impacts. Good governance ensures that our
for major suppliers.
stakeholder-driven approach to sustainability
addresses the concerns of our stakeholders
and provides guidance to business units on
improving sustainable practices.

Innovation and product quality have always been

a key focus of our business. This commitment
remains a perpetual target as we expand into
new revenue streams and capture sustainable Zero incidents of environmental non-compliance.
opportunities in the market. A key driver behind
this goal is our robust quality management
system which helps ensure high quality
standards and continual improvement. Our
quality management system is ISO 9001:2015
Quality Management Systems certified.

Intraco is cognizant of the environmental impacts Employees underwent approximately 1,617.50 total hours
of our operations. Our employees are encouraged of training and upskilling, equivalent to approximately
to practise energy saving habits in our offices 12.44 hours of training per employee.
and machinery are well maintained to prevent
excessive energy consumption. We actively
monitor energy and water consumption as well
as waste generation and strive for improvements
to our environmental sustainability metrics.

There is a growing concern about sustainability

and demands for sustainable products and
services continue to surge. As regulators and Zero workplace fatalities or injuries that caused disabilities.
investors are increasingly concerned about
sustainability issues and related risks, the
Group will continue to review its sustainability
governance strategy and refine relevant policies
and measures.

Supported the local community by enterprise-grade air

purifier systems to help improve indoor air quality.

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Contribution to the UN SDGs

The Group contributes to the UN SDGs through our daily operations, strategy development and collaboration with our
stakeholders. The attainment of the UN SDGs is a continuing global effort and forms part of the Group’s long-term focus on
sustainability. The following table highlights the Group’s contributions to the attainment of the relevant UN SDGs.

Read more in the

UN SDGs The Group’s Contribution
following sections

Provide training on sustainable development and skills Focus 6: Human

upgrading, vocational and technical training. Capital

Ensure access to career advancement and fair remuneration Focus 6: Human

regardless of gender. Capital

Focus 4:
Implement water resource management and conservation
Environmental
practices and systems.
Responsibility

Focus 2: Economic
Provide productive employment and jobs with equal pay for Performance
equal work. Focus 6: Human
Capital

Focus 3: Innovation
Develop information and communications technology and and Quality
infrastructure in Singapore. Maintain high product quality Improvement
and relevant certifications. Focus 5: Product
Responsibility

Reduce waste generation through recycling and reuse and Focus 4:

integrate sustainability reporting into the Group’s annual Environmental
reporting cycle. Responsibility

Comply fully with all socioeconomic and environmental laws Focus 1:

and regulations and promote strong corporate governance Governance and
practices. Ethics

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STAKEHOLDER ENGAGEMENT AND MATERIALITY ASSESSMENT

Intraco’s vision and the success of its business is closely aligned with the interests and needs of its key stakeholders. In
FY2022, stakeholder engagement was performed to understand their expectations and capturing feedback for our
sustainability initiatives.

The Group has identified five key stakeholder groups based on their relevance and influence on Intraco’s business. They
include customers, employees, shareholders, suppliers and government/regulators.

The Group engages with these stakeholders through various informal and formal channels of communication to learn
and understand about their concerns. The following table presents Intraco’s stakeholder engagement methods, areas of
concerns, and how the Group has responded to the identified concerns.

Key Engagement Areas of Our Section

Stakeholders Methods Concern Response Reference

Customers • Frontline • Customer Health • Respond promptly • Focus 5: Product

interaction by and Safety to customer Responsibility
sales managers • Pricing and feedback
• Email queries quality of • Maintain
• Contact form on products and certifications and
company website services ensure quality of
• Customer products
feedback

Employees • Open dialogue • Training and • Provide fair • Focus 6: Human

among teams education employee Capital
• Training and • Personal remuneration and
development development benefits
programmes • Safe and • Provide
• Employee social conducive work meaningful
events environment feedback to each
• Employee • Fair compensation employee through
feedback and benefits well-structured
mechanism and open
performance
appraisals
• Provide regular
training
• Send staff for
courses relevant
to their area of
work

Shareholders • Annual General • Economic • Provide • Focus 1:

Meeting performance informative Governance and
• Annual Report • Shareholders’ corporate Ethics
• SGX-ST Corporate returns communication • Focus 2: Economic
Announcements and reports Performance
• Company website • Focus 3:
• Press releases Innovation
and Quality
Improvement
• Focus 4:
Environmental
Responsibility

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Key Engagement Areas of Our Section

Stakeholders Methods Concern Response Reference

Suppliers • Face-to-face • Product quality • Engage and • Focus 5: Product

meetings requirements evaluate suppliers Responsibility
• Supplier • Certificate regularly
assessment of Analysis and provide
requirements meaningful
feedback

Government/ • Meetings and • Compliance with • Ensure full • Focus 1:

Regulators consultations SGX-ST Listing compliance with Governance and
• Regular reports Rules all applicable Ethics
• Fair market local laws and • Focus 4:
practices regulations Environmental
• Regulatory and including Responsibility
Legal compliance COVID-19 safety
• Government regulations
requirements
and guidelines on
COVID-19

Stakeholders’ concerns identified as well as business priorities are incorporated into Intraco’s materiality assessment which
consists of a systematic process to identify, prioritise, review and validate the ESG factors. In FY2022, Intraco conducted a
materiality assessment survey to identify its material topics, which were reviewed and updated with the recommendations
of an external consultant and validated by the Board to ensure that these factors remain relevant to the Group.

Step Step Step Step

1 2 3 4

IDENTIFICATION PRIORITISATION REVIEW VALIDATION

Identify a list of Prioritisation Review whether Validate the list of

potential material of the material the previously material topics to
topics that are of topics based on identified material be disclosed in the
relevance to the stakeholders’ topics are still Report with the
Group’s activities concerns and relevant Board
including their significance to the
impacts, risks and business
opportunities

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The following table illustrates the identified GRI material topics after the conclusion of the materiality assessment process,
and where the impacts occur for each material topic.

Where the impact

Focus Areas Material Topics
occurs

Focus 1: Governance • GRI 205: Anti-corruption 2016 • Group wide

and Ethics • GRI 207: Tax 2019
• GRI 408: Child Labour 2016
• GRI 409: Forced or Compulsory Labour 2016
• GRI 418: Customer Privacy 2016

Focus 2: Economic • GRI 201: Economic Performance 2016 • Group wide

Performance

Focus 3: Innovation and • GRI 203: Indirect Economic Impacts 2016 • K.A. Group
Quality Improvement • Intrawave

Focus 4: Environmental • GRI 302: Energy 2016 • Group wide

Responsibility • GRI 303: Water and Effluents 2018 • K.A. Group
• GRI 305: Emissions 2016
• Responding Actions to Climate Change
• GRI 306: Waste 2020

Focus 5: Product • GRI 308: Supplier Environmental Assessment 2016 • K.A. Group
Responsibility • GRI 414: Supplier Social Assessment 2016 • Intraco Trading
• GRI 416: Customer Health and Safety 2016 • Intrawave

Focus 6: Human Capital • GRI 403: Occupational Health and Safety 2018 • Group wide
• GRI 404: Training and Education 2016
• GRI 405: Diversity and Equal Opportunity 2016
• GRI 413: Local Communities 2016

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FOCUS 1: GOVERNANCE AND ETHICS Corporate Compliance

Strong corporate governance practices have been integral The laws and regulations that are applicable to the
in enhancing the Group’s adaptability to policy changes and Group include the Code of Corporate Governance 2018,
trends in the industry as well as helping the Group align its regulations by the Monetary Authority of Singapore,
operations and business activities with the interests of all Listing Rules of the SGX-ST, the Accounting and Corporate
key stakeholders. Regulatory Authority (“ACRA”) and the Securities and
Futures Act, amongst others.
Sustainability Governance Structure and Statement of
the Board Review of new regulations and updates to existing
regulations are regularly conducted by our employees,
The Sustainability Committee (“SC”) is responsible for our secretarial firm and our auditors. Updates are
reviewing and making recommendations to the Board on disseminated to relevant staff and processes are in place
sustainability matters including policies, practices, targets to monitor the activities and associated performance on
and performance. The SC is supported by the Sustainability a regular basis.
Task Force (“STF”) that consists of executives of the Group
who work with personnel of the relevant business units. Additionally, updates on relevant legal, accounting
The SC is responsible for identifying various business risks, and regulatory developments are typically provided
implementing strategies and sustainability frameworks, to Directors by email, or by way of briefings and
tracking the performance of the material ESG factors, presentations. The Company Secretary also circulates
reviewing targets and approval of the sustainability reports. articles, reports and press releases issued by the SGX-ST
and the ACRA which are relevant to the Directors.

Board of Directors There were no instances of non-compliance with laws

and regulations in the environmental, social or economic
areas.
Sustainability Committee Risk Management

The Group Risk Committee has adopted a precautionary

approach in strategic decision making by implementing
K.A. Group a comprehensive risk management framework. We
have integrated the process for identifying, assessing
Sustainability
Taskforce

and managing material ESG related risks into our

Intrawave organization’s overall risk management framework.
Please refer to the Corporate Governance Report section
in the Annual Report for more information on the Group’s
ITPL risk management practices.

Anti-corruption
Disclosures 205-1, 205-2, 205-3
The Board, supported by the SC, continues to oversee the
sustainability efforts of the Group and monitor the material The Group takes a strong stand against corrupt practices
ESG factors. The SC, consisting of the Chief Operating and strategies, and this value has been communicated
Officer, Group Financial Controller and representatives of to all of our employees, major suppliers and business
other business units, oversees the development, review partners. Our employees are educated on our anti-
and implementation of the Group’s sustainability policies, corruption stance upon induction and reinforced when
practices and initiatives. The SC is chaired by the Group necessary. Any forms of corruption within the Group will
Senior Human Resource Manager. not be tolerated, and will be escalated to the Chairman of
the Board.
The Board considers sustainability issues as part of the
strategic formulation of the Group, and approves and During FY2022, all of the Group’s operations were
validates the material environmental, social and economic assessed for risks related to corruption. There were zero
topics identified by the SC. The Board also ensures that the confirmed incidents of corruption in FY2022 (the year
factors identified are well managed and monitored. ended 31 December 2021 (“FY2021”): Nil).

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Ethical Labour Practices Customer Privacy and Data Protection
Disclosures 408-1, 409-1 Disclosure 418-1

The Group is committed to following the highest The Group is committed to protecting our customers’
standards of business ethics. We are fully aware of our privacy and data. We have implemented a Data
responsibilities as an enterprise, always upholding Protection Policy which governs the collection, handling
and maintaining the principle of fair employment in and protection of our customers’ personal information
the workplace, and have always abided by the laws, in a responsible manner, in accordance with the latest
regulations and rules of the place of operation. We have amendment of the Singapore Personal Data Protection
formulated the Employee Handbook, focusing on the Act. We have appointed Data Protection Officers to
rights that employees can exercise, and covering general oversee and ensure full compliance with the Act in
principles of fair employment. The Employee Handbook executing their duties.
states the Group’s expectations and requirements for
fair employment, ensuring relevant human rights are There were no reported data breaches in FY2022
implemented in the Company. These expectations and (FY2021: Nil).
requirements are in line with the “United Nations Guiding
Principles on Business and Human Rights”. The Group Tax Compliance
also complies with relevant principles in the International Disclosures 207-1, 207-2, 207-3
Bill of Human Rights and the International Labour
Organisation’s “Declaration on Fundamental Principles The Group’s strategy and approach to tax is to fully
and Rights at Work” to formulate this policy. comply with relevant tax laws and regulations in all
jurisdictions we operate in, which indirectly supports
At Intraco, the Group has a zero-tolerance attitude the local governments and authorities in their economic,
towards child labour and forced labour. Intraco’s environmental and social development objectives. The
employment practices are guided by local laws and Group has zero tolerance for any intentional breach of tax
regulations. Fair employment is the basic principle of laws and regulations.
employment, employing regardless of nationality, race,
religion, gender, age and disability. This policy reflects the The Group identifies tax related risks as part of its
Group’s commitment to protecting fair employment. The enterprise risk management framework which is reported
Group encourages diversity and equal opportunities, and regularly to the Audit Committee. Implementation of
strictly prohibits discrimination, child labour and forced tax compliance related policies and procedures are
labour. We strive to create a safe, healthy workplace delegated to the respective business units’ finance and
where everyone is treated with respect. are monitored by the Group Financial Controller.

The Group strictly prohibits the employment of persons Relevant staff attended tax related training to keep
under the local legal employment age. Besides, the Group themselves updated on key changes. The Group also
never employs any form of forced labour, including prison engages qualified professional tax advisors in all
terms, indentured labour, slave labour, and any human jurisdictions to ensure compliance at the transaction
trafficking. We do not tolerate any form of corporal levels as well as fulfilling required tax filings.
punishment, threats of violence, or any form of physical,
mental, sexual, or verbal abuse as a means of discipline The Audit Committee may also from time to time engage
or monitoring in the workplace. the Group’s internal auditor to monitor compliance with
the tax governance and control framework. Any instances
Our whistleblowing policy also ensures that stakeholders of non-compliance are reported to the Audit Committee
can report any human rights violation and that the and resolved promptly.
complaint will be independently investigated and
addressed. Any staff of the Group and other persons
making such reports will be treated fairly and, to the
extent possible, protected from reprisal. Anonymous
complaints may be considered, taking into account
factors such as the seriousness of the issues raised, the
credibility and the likelihood of confirming the allegation
from attributable sources.

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Governance and Ethics Targets FOCUS 2: ECONOMIC PERFORMANCE
Disclosure 201-1
FY2022 Performance and FY2023 Target(s)
The Group strives to create long-term value for our
Target(s) for FY2022 Status stakeholders by delivering strong financial performance
and prioritising sustainable growth. Sustained economic
performance underpins the Group’s ability to continue
• Zero incidents of delivering sustainable dividends to investors, provide rewards
non-compliance to employees and gain confidence from stakeholders.
with SGX-ST
✓ Met
listing rules or The financial performance of the Group is reviewed by the
Code of Corporate Audit Committee and the Board on a regular basis.
Governance
For more information on economic performance, please
• Zero reported refer to the Operations and Financial Review, and Financial
corruption/ Statements of the Annual Report.
✓ Met
whistleblowing
report Economic Performance Target
FY2023 Target(s)
• Zero social
✓ Met Material Topic(s) Target(s) for FY2023
breaches

• Zero data privacy • Zero incidents of

✓ Met Economic
breaches economic non-
Performance
compliance
• Zero significant
tax related non- ✓ Met
compliance FOCUS 3: INNOVATION AND QUALITY IMPROVEMENT
Disclosure 203-2
Material Topic(s) Target(s) for FY2023
K.A. Group
• Zero incidents of As testament to the quality and safety of its products, K.A.
non-compliance with Group has received accreditations from various organisations.
SGX-ST listing rules
or Code of Corporate • Singapore Green Labelling Scheme administered by the
Anti-corruption Singapore Environment Council;
Governance
• Zero reported • Registered contractor with the Building and
corruption/whistle Construction Authority (“BCA”) and complies with BCA
blowing report Contractors Registration System (“CRS”) requirement
for Fire Prevention and Protection Systems; and
• Member of the Singapore Contractors Association
• Zero significant
Limited and have fulfilled the requirements to be
Tax tax related non-
admitted to the Registry of Singapore List of Trade
compliance
Subcontractors (“SLOTS”).

• No breach of As a commitment to continuing product quality

Child Labour
employment laws enhancement, there is an established quality management
system which ensures that we are able to consistently
Forced or Compulsory • No breach of provide products and services that meet customer and
Labour employment laws regulatory requirements. K.A. Group’s quality management
system for the provision of passive fire protection
• Zero data privacy application services for building and steel structures has
Customer Privacy obtained the ISO 9001: 2015 Quality Management Systems
breaches
certification. The system undergoes regular review and
ensures quality standards are continually improved.

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Innovation and Quality Improvement Targets • Reminding employees to set their computers to sleep
mode after 10 minutes of inactivity;
FY2022 Performance and FY2023 Target(s)
• Ensuring that external doors and windows are properly
Target(s) for FY2022 Status closed to prevent cool air from escaping;
• Encouraging telephone calls and video conferences to
• Maintain our replace unnecessary travels;
ISO 9001 quality • Maximising the use of natural lighting wherever
✓ Met possible; and
management
certification • Maintaining temperature of the air-conditioning at 24
degrees Celsius.
Material Topic(s) Target(s) for FY2023
In addition, the Group regularly maintains equipment to
• Maintain K.A. ensure optimal performance and energy efficiency.
Indirect economic Group’s ISO 9001
impacts quality management Whenever possible, energy efficient facilities such as air-
certification conditioners that are certified under the Mandatory Energy
Labelling Scheme (“MELS”) or equivalent COP (“Certificate
of Performance”), and are installed with occupancy
sensors and Light Emitting Diode (“LED”) lighting.
FOCUS 4: ENVIRONMENTAL RESPONSIBILITY
In FY2022, the Group’s total energy consumption was
As an environmentally conscious and responsible
approximately 797.49 MWh. In FY2022, the Group’s total
business, we recognise that we have a part to play in the
energy consumption intensity 1 was approximately 17.33
global fight against climate change. Intraco ensures that
MWh per 1,000 m2 of goods produced. Moving forward,
any adverse environmental impacts are well managed and
the Group will continue to monitor energy consumption as
resource efficiency is explored as an area that can enhance
well as identify initiatives to reduce electricity consumption
operational efficiency.
across our operations.
Energy Management Notes:
Disclosures 302-1, 302-3, 302-4 • In FY2022, the amount of goods produced by the Group
was approximately 46,005 m2 (FY2021: 52,910 m2).
The Group’s main environmental impact stems from These data are also used for calculating other intensity
fuel consumption for vehicles and production, as well data.
as electricity consumption for lighting, air-conditioning
and operating machinery such as air compressors and Emissions
burners. As a testament to the continual improvement in Disclosures 305-1, 305-2, 305-4
our environmental practices, K.A. Group is ISO 14001:2015
Environmental Management System certified. The Group’s GHG emissions mainly consist of direct (Scope
1) GHG emissions and energy indirect (Scope 2) GHG
The Group recognises that good environmental practices emissions, including the GHG emissions mainly from the
can translate to operational efficiencies. By improving Group’s consumption of purchased electricity. The GHG
energy efficiency, this will translate into lower operational emissions data is presented in terms of tonnes of carbon
costs and a reduced impact on the environment. We have dioxide equivalent (“tCO2e”).
also engaged a lower cost power supply vendor to manage
our carbon footprint.. Energy consumption is continuously In FY2022, the Group’s total GHG emissions 1 were
tracked to identify potential areas for energy efficiency approximately 213.97 tCO2e, which consists of
improvement. approximately 176.81 tCO2e of direct (Scope 1) GHG
emissions and approximately 37.16 tCO2e of energy
The Group continues to increase employees’ awareness on indirect (Scope 2) GHG emissions. In FY2022, the Group’s
energy reduction efforts. For instance, the Group puts up total GHG emissions intensity was approximately 4.65
reminders on energy conservation practices such as: tCO2e per 1,000 m2 of goods produced.

• Switching off all lights and electronic equipment when Note:

not in use, including after office hours and during • GHG emissions data are calculated based on, including
weekends; but not limited to, “The Greenhouse Gas Protocol: A
• Enabling energy-saving features on all electronic Corporate Accounting and Reporting Standards” issued
equipment where available; by the World Resources Institute and the World Business

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Council for Sustainable Development, “Global Warming the Group’s operations, the Group may be able to convert
Potential Values” from the IPCC Fifth Assessment more business opportunities from business customers
Report and the 2021 grid emission factor published by who recognise the Group’s environmental initiatives, such
the Energy Market Authority of Singapore. as integrating different product materials to ensure better
overall utilisation rates.
Responding Actions to Climate Change
The Group recognises the importance of developing a Risk Management
strategy and risk management framework that can help The SC was established to drive the Group’s sustainability
enhance the Group’s climate resilience. The TCFD provides performance and develop sustainability strategy, including
recommendations regarding disclosure of climate-related our climate risk management. We will continue to review
financial information. TCFD has four overarching elements, our climate-related risks and carry out the corresponding
including governance, strategy, risk management and actions to manage the risks.
metrics and targets, to access the impact of key climate-
related risks and opportunities. While we have adopted Recognizing that climate-related risks, along with other
certain areas of TCFD’s recommendations, such as setting ESG risks, affect our businesses, the Group has adopted
metrics and targets, we will continue to strength our special work arrangements under extreme weather and
disclosure with reference to TCFD. continuously monitored changes in laws or regulations
related to climate condition.
Governance
The Board has an oversight of the Group’s sustainability Metrics and Targets
in the formulation of its strategy. The Board approves We have measured and disclosed our Scope 1 and Scope
the Report which provides comprehensive disclosures, 2 GHG emissions in this report. GHG emissions data are
including disclosures on the Group’s climate-related risks calculated based on widely recognised standards. We
and opportunities and its responding actions to enhance have committed to an emissions reduction target to strive
climate resilience. to mitigate our GHG emissions. In FY2022, we had set a
target of maintaining or reducing the Group’s total GHG
The SC reports to the Board on sustainability matters, emissions intensity in FY2023, using approximately 4.65
including climate-related matters, and is responsible tCO2e per 1,000 m2 of goods produced in FY2022 as the
for developing metrics and targets so as to manage baseline.
sustainability objectives and monitor the overall
sustainability performance. In addition, the SC drives the Waste and Effluents Management
implementation of the sustainability objectives in the Disclosures 306-1, 306-2, 306-4
Group’s operations and advises the Board on the material
sustainability matters. K.A. Group
K.A. Group adopts good corporate practices for waste
Strategy management. Our practices are reviewed and improved
We have strengthened our understanding of risk, including regularly as an integral part of our environmental
physical risks and transition risks, and opportunities management system. 100% of our chemical waste
affecting our business. After the identification of climate- and general waste is subcontracted to a certified waste
related risks and opportunities over the short, medium and disposal company. We assess our waste operators to be
long term, we have evaluated the climate-related issues environmentally conscious and prefer them to have robust
which have impacted, and those which may impact us, and environmental friendly practices with regard to their waste
planned for actions to manage them. disposal methods.

Climate change may pose physical risks to the Group. Environmental Responsibility Targets
The relevant physical risks include extreme weather
FY2022 Performance and FY2023 Target(s)
events such as heavy rainfalls, heat waves and droughts.
Climate change may also pose transition risks to the Target(s) for FY2022 Status
Group. The Group may face increased legal risks as laws
and regulations to limit GHG emissions may become more
• Obtain/maintain
stringent in the future.
relevant industry ✓ Met
standards
With the increased awareness of climate change, our
stakeholders tend to prefer products and services that
• To reduce energy
are environmentally friendly. As a result, the transition
intensity by at least ✗ Not Met
to a low-carbon business model can bring opportunities.
5% for K.A. Group
With the adoption of environmentally friendly practices in

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FOCUS 5: PRODUCT RESPONSIBILITY
FY2022 Performance and FY2023 Target(s)

Target(s) for FY2022 Status We deal with a large supplier base and developing
strong relationships with the suppliers will provide us
with continuing success. The suppliers include building
• Zero incidents of
maintenance material providers, contractors and suppliers
environmental ✓ Met
for soft and hard services as well as downstream services
non-compliance
such as waste management and professional support
services. We engage with our contractors on site regularly,
• Maintain 100%
with an emphasis on health and safety issues.
proper disposal
for waste through ✓ Met
We adopt a risk-based approach to ensure that our supply
licensed disposal
chain is sustainable and resilient. Supply chain risk
companies
assessments are regularly carried out to ensure that risks
related to business interruption are mitigated.
• Zero monetary
fines from BCA for
✓ Met Customer Health and Safety
waste and effluent
Disclosures 416-1, 416-2
management
The Group upholds the highest standards of customer
Material Topic(s) Target(s) for FY2023 health and safety protection. In the interest of our
customers, we assess risks within the Intraco group of
• Maintain or reduce the companies and on the supply chain level.
Group’s total energy
consumption intensity The Group also recognises its duty of care in enforcing
in FY2023, using protocols and in preventing any lapses in health and safety
Energy
approximately 17.33 protection compliance.
MWh per 1,000 m2
of goods produced in K.A. Group
FY2022 as the baseline K.A. Group views safety as a critical component of its core
business. It has therefore implemented a comprehensive
• Zero monetary fines system to ensure product quality and performance.
from Building and
Water and Effluents Construction Authority In compliance with relevant industry specific health and
for waste and effluent safety regulations, K.A. Group conducts regular quality
management control inspections on its products and services. K.A. Group
closely monitors the fire performance of various products
• Maintain or reduce to ensure their adherence to local building regulations.
the Group’s total GHG
emissions intensity For example, the Insulated Fire rated Fabric Shutters or
in FY2023, using Fire Curtain is tested to Singapore Standard Specification
Emissions
approximately 4.65 for Fire Shutters SS 489:2001 for its compliance with the
tCO2e per 1,000 m2 local building regulation for up to 4 hours for fire integrity
of goods produced in and 2 hours for insulation. For cases that are brought up
FY2022 as the baseline to K.A. Group, they will be filed in the incident reporting
system for evaluation and risk assessment.
• Maintain 100% proper
disposal for waste Furthermore, K.A. Group maintains its certification for
Waste
through licensed important standards. For example, production and storage
disposal companies of fireproofing materials is certified for ISO 14001:2015
by SOCOTEC Certification Singapore (formerly known as
• Continue to monitor Certification International Singapore) for the scope of
any changes in laws or supply and installation of fireproofing system in building
Climate Change
regulations relating to and construction.
climate change

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ITPL Supply Chain Management
ITPL aims to provide high quality plastic resin products Disclosures 308-1, 308-2, 414-1, 414-2
to uphold customers’ quality standards. To do so,
ITPL enables regular quality control inspections on its Maintaining the quality and safety of its products and
products and services through the use of Certificate Of services is quintessential to the success of Intraco’s
Analysis. With an extensive range of its products, ITPL business.
ensures that all suppliers are evaluated and assessed
matching their product specifications with Certificate of Management strives to ensure that product and service
Analysis (“COA”) that are accompanied with each batch safety extends beyond the Group to its suppliers by
of products manufactured. conducting supplier procurement assessments to
evaluate the quality and regulatory compliance of its
Material safety data sheets are also available from suppliers.
suppliers on demand. Besides COA, ITPL is working
towards obtaining the following additional certifications K.A. Group
and standards to meet the specific needs of its clients: K.A. Group ensures that proper documentation and
authorisation processes for supplier engagement are
• Restriction of Hazardous Substances (“RoHS” ) completed to mitigate any potential risks. Details of
Standards; all existing suppliers are filed in the master list and
• Registration, Evaluation, Authorisation and Restriction approvals of new suppliers are required for amounts
of Chemicals (“REACH”); and above S$1 million. K.A. Group monitors the quality of its
• United States Food and Drug Administration (“FDA”). products by ensuring all direct materials are inspected
upon arrival and all material suppliers are screened.
As the safety of plastic products is one of the main
concerns of the industry, ITPL strives to go beyond In FY2022, K.A. Group performed environmental and
standards and regulatory requirements. For example, social assessments for major suppliers as they are
ITPL educates its customers on the proper use of deemed to comprise the most significant environmental
products as well as potential risks and the precautions and social impacts along our supply chain. For such key
that they should undertake to minimise potential suppliers, no significant actual and potential negative
incidents. impacts had been identified.

This is achieved through training and demonstrations. ITPL

Moreover, to investigate identified issues and make As a trading company, it is imperative that ITPL
constant improvements, ITPL communicates with the maintains the quality of its products so that it is deemed
customers to obtain feedback on health and safety trustworthy by clients.
related issues.
In FY2022, ITPL performed supplier assessments on
Intrawave major suppliers as part of a comprehensive approach
As part of the telecommunication sector, Intrawave to managing sustainability impacts outside our
understands that the nature of its core business organisation and along our supply chain. We evaluated
requires the implementation of strict safety protocols suppliers based on pertinent environmental and social
to protect the well-being of its stakeholders. Intrawave topics, including criteria such as the suppliers’ pollution
is committed to safe operations by ensuring that its and workplace health and safety practices.
employees attend appropriate safety courses before
they commence any work. Risks and possible hazards In line with the Group’s practice, ITPL ensures that all
are therefore identified and evaluated before the its suppliers are COA compliant to uphold the standard
commencement of any projects to ensure proper safety of its business. All suppliers who traded with ITPL are
precautions are taken into consideration. recognised petrochemical producers, which align with
ITPL’s target of purchasing materials only from major
Intrawave also adheres to its hierarchy of controls and suppliers who are certified and compliant. Such practice
housekeeping rules to minimise installation related will be enforced and reviewed annually.
hazards when performing work.

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Product Responsibility Targets are guided by the advisories from the Ministry of Health
(“MOH”), Ministry of Manpower (“MOM”) and BCA.
FY2022 Performance and FY2023 Target(s)

Target(s) for FY2022 Status A comprehensive safe management plan was also created.
It includes the following:
• Zero incidents of
non-compliance • A monitoring plan for safe management measures at
concerning the the workplace;
health and safety • Having two certified safe management officers;
of products and • Appointing a safe distancing officer;
services as well • Adopting a stringent approach to employee safety and
✓ Met health;
as zero significant
incidents of • Temperature taking and social distancing measures for
non-compliance employees;
that resulted • Placing hand sanitisers at high touch points;
in regulatory • Special arrangements (e.g. split teams) to limit the
breaches number of employees at the workplace at any time
where possible; and
• Perform • Use of digital tools such as teleconferencing, where
environmental and possible, to conduct daily business activities online.
social assessment ✓ Met
for new major In response to emergency situations, the Group has
suppliers deployed various methods to enable quick responses.
For example, the Group’s office is equipped with first aid
Material Topic(s) Target(s) for FY2023 boxes. Where applicable, the Group provides workplace
injury compensation for work accidents that occurred at
• Perform
Supplier work according to local regulations.
environmental
environmental
assessment for new
assessment In FY2022, the Group recorded zero lost days due to work
major suppliers
injury. For the safety of employees, the Group will continue
• Perform social to strive to minimise the potential occurrence of work-
Supplier social
assessment for new related injuries.
assessment
major suppliers
• Zero incidents of non-
compliance concerning
the health and safety
of products and
Workplace Permanent
Disabilities or Fatalities 0
Customer health and
services as well as zero
safety
significant incidents of
non-compliance that
resulted in regulatory
breaches Workplace Injuries 0
FOCUS 6: HUMAN CAPITAL
K.A. Group
Occupational Health and Safety K.A. Group is committed providing a safe, healthy and
Disclosures 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403- conducive work environment for its employees. For
7, 403-8, 403-9 example, K.A. Group has adopted a Quality, Operational
Health and Safety and Environmental (“QOHSE”) policy
The well-being and safety of our employees continues to that outlines the compliance for local health and safety
be of the highest priority. To safeguard their well-being and requirements. QOHSE specifies the responsibilities of
safety, the Group operates with strict adherence to relevant supervisors and site workers to ensure workplace safety
local regulations. The goal is to ensure that the Group can at every level. In addition, the Group conducts a 2-day
continue to operate in a safe working environment through mandatory Workplace Safety Orientation government
the implementation of safe management measures. These course prior to commencement of any project.

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Moreover, K.A. Group advocates safety consciousness and To enhance compliance with these regulatory requirements
instils a zero-tolerance attitude towards safety accidents and encourage long-term integrity from stakeholders, the
using channels such as regular briefings, safety posters Group has assigned its own Engineering person in-charge
and daily checks on safety and personal equipment. and Track Protection Officer qualified by SBST to take
charge of safe and efficient execution of engineering works
K.A. Group continues to be certified for its safety efforts as in the NEL premises.
stipulated below:
ITPL
• ISO 45001:2018 Occupational Health and Safety Although ITPL’s business scope is mainly commercial in
Management Systems for the scope of supply and nature, which does not require onsite work, it adopts a
installation of fireproofing system to building and precautionary approach by ensuring health and safety
construction, production and storage of fireproofing risks are minimised in its business functions.
materials by Certification International Singapore for
K.A. Fireproofing Pte Ltd.’s occupational safety and For example, ITPL provides driver services for its sales
health management system. staff in Vietnam and Indonesia to reduce fatigue for long
• bizSAFE Level Star Certificate by the Workplace Safety distance driving. ITPL has upgraded the office furniture
and Health Council. and equipment by replacing computer screens with visual
• Compliance with BCA CRS requirement for Fire friendly LED monitors and purchasing ergonomically
Prevention and Protection Systems. designed chairs for all employees.

We have achieved zero breaches of governmental rules Training and Development

and regulations regarding occupational health and safety Disclosures 404-1, 404-2
and have no resulting closures of facilities due to non-
compliance. The Group hopes to future-proof our employees’ careers
and help them navigate the fast-paced industry through
K.A. Group has worked closely with the local authorities training and development programmes. Training and
in Singapore, complied with all relevant health and safety updating of skills have always been encouraged.
regulations, and rendered the help necessary to support the
mental and physical well-being of its foreign construction We actively encourage employees to pursue further
workers. development that suit their roles. The learning and
development opportunities are provided based on the
The Group’s safe management officers will continue to employees’ respective strengths and needs in their careers
actively monitor the implementation of safe management for them to reach their fullest potential.
measures as stipulated by MOM and BCA.
The average training hours per employee by gender and
Intrawave employee category are as follows:
Intrawave specialises in designing and building of radio
coverage infrastructure for telecommunication operators
Indicators FY2022
and is committed to the highest standards of safety. It
complies with all local health and safety requirements and
sub-contractors are engaged to do periodic maintenance of Average training
equipment. hours per employee 12.44
(hour(s)) 1
At the same time, employees, sub-contractors and By gender 2
customers are provided with health and safety training
courses to enhance their understanding of workplace Female 3.37
safety issues and procedures.
Male 14.71
Due to the nature of its work with Singapore’s North East
By employee category 2
MRT line (“NEL”), the Group’s employees working on NEL
are required to pass training courses conducted by SBS Senior management 6.79
Transit (“SBST”), the operator of NEL, or training refresher
courses conducted once every three years. SBST’s approval Middle management 4.84
on risks identification, assessment and control of any health
and safety risk was also required before commencement of General staff 14.49
work on NEL.

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Notes: Notes:
• The calculation method of average training hours • The calculation method of total percentage of
per employee: total training hours in the year ÷ total employees trained: (total number of employees trained
number of employees as at the end of the year. in the year ÷ total number of employees at the end of
• The calculation method of average training hours the year) × 100%.
per employee by category: total training hours in the • The calculation method of percentage of employees
category in the year ÷ total number of employees in the trained by category: (number of employees trained in
category at the end of the year. the category in the year ÷ total number of employees
trained in the year) × 100%.
The percentage of employees trained by gender and
employee category are as follows: Some of the external and internal training highlights are
as follows:
Percentage of total employees trained 1
• The Enterprise Leadership for Transformation (“ELT”)
conducted by Nanyang Technological University,
Singapore (“NTU”). A one-year programme that supports
business leaders of promising small and medium
enterprises to develop business growth capabilities.
• Training on COVID-19 and safe management office by
83% BCA.
• Construction Safety Orientation Courses for employees
who work at construction sites.
• Financial training on topics such as Enterprise Resource
Planning.
Employees trained 1
• Soft-skill training on topics such as the management
of business in the COVID-19 crisis, building financial
Percentage of total employees by gender 2 resilience and human capital.
• Technical development training on boom lift, scissor lift
operation, and risk management implementation plan.
• One member of our staff attended a training course on
15%
5G telecommunications.

Training programs undergo continual enhancement

through feedback collected from participants by review
85% forms. Feedback is reviewed to determine the adequacy
and effectiveness of the training programmes.

In addition to the training and development programmes,

the Group further expands employees’ job exposures
Male Female
through programmes such as job rotation and job
enlargement. Currently, the management is in the process
of developing a Group training plan to further upskill
Percentage of total employees by employee category 2
employees and provide relevant training for their careers.

In the year ahead, the Group will continue to enhance its

9%
employees’ development while maintaining a safe working
environment.
18%
Diversity and Inclusion
Disclosures 405-1
73%
The Group promotes diversity and inclusion within its
teams by providing equal employment opportunities for
all regardless of their age, gender, religion, marital status
or ethnicity. Intraco believes that having a diverse team
Senior management Middle management General staff

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with a vast range of knowledge and skillsets is important Employment Rights and Fair Recruitment
as it helps the Group to navigate through the tumultuous
business landscape. The Group adopts fair employment practices and is
committed to creating an inclusive and performance-based
The Group maintained the percentage of female employees culture which promotes diversity and equal opportunity. To
to be 20% in FY2022 (FY2021: 20%). As the nature of the this end, the Group complies with all relevant employment
respective industries of our business segments such as fire regulations when hiring, managing and terminating
protection solutions remained to be labour-intensive, the employees.
percentage of female employees remained unchanged in
FY2022 compared to FY2021. The recruitment of potential candidates is based on
merit regardless of age, gender, religion, marital status or
As at 31 December 2022, the Group did not employ non- ethnicity. This is in line with the Tripartite Guidelines on
guaranteed hours employees. As at 31 December 2022, all Fair Employment Practices.
of the Group’s employees were permanent employees. The
breakdowns of the Group’s total number of employees as The Group treats all employees fairly and provides them
at 31 December 2022 are as follows: with equal opportunity to be considered for training and
development based on their strengths.
Indicators As at 31 December 2022
Positive Workplace Environment
Disclosures 404-3
Total number of
130
employees A conducive working atmosphere is vital for the Group
By gender to thrive in the post-pandemic world and instil a sense
of belonging. The Board and management achieves this
Female 26 by promoting open discussions with the employees to
understand and address their needs and concerns.
Male 104
To promote social cohesiveness, regular staff engagement
By region activities, such as virtual team meetings and one-on-one
conversations were organised to keep employees informed
Singapore 122 on the latest updates, align goals and continuously
establish ways to improve the organisation.
Vietnam and
8 The Board and Executive Chairman are focused on
Indonesia
aligning performance with incentives and setting clear
key performance indicators and growth targets for the
employees. The management closely tracks data such as
Employment type employee turnover, number of training days to better grasp
Gender employee morale and evaluate policies. As a continuous
Full-time Part-time effort, HR also conducts exit interviews for all voluntary
resignees. Furthermore, the Group conducts employee
performance appraisals and obtains regular feedback on
Female 24 2
employee experiences at work.
Male 103 1 Community Giving
Disclosure 413-1

The Group believes in giving back to society and actively

Employment type promotes community engagement. We recognise the
Region importance of a comfortable and safe living environment.
Full-time Part-time In FY2022, we provided tools to improve indoor air quality
and reduce the transmission of COVID-19 through the air,
Singapore 119 3 particularly for the elderly who are more vulnerable to
COVID-19 symptoms, by donating enterprise-grade, Aura
Vietnam and Air Product (Indoor Air Quality Management) sets to the
8 -
Indonesia following beneficiaries:

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• Living Water Community Church (1 unit);
FY2022 Performance and FY2023 Target(s)
• St. John Dementia Centre (1 unit);
• Kassim Mosque (1 unit); Target(s) for FY2022 Status
• Chess Academy Singapore (1 unit);
• AIBI Fitness Outlet (1 unit); and
• Zero cases of
• 1doc Medical Centre (1 unit).
Diversity and equal discrimination or
opportunity harassment in the
We strive to maintain our positive impact on the community
workplace
and continue to do our part to strengthen community
efforts in combating COVID-19.
• Encourage employees
to support the local
Human Capital Targets
Local communities community by
FY2022 Performance and FY2023 Target(s) donation or charity
work
Target(s) for FY2022 Status

• Maintaining zero
workplace fatalities SGX-ST 6 Primary Components Index
or permanent Primary Component Section Reference
disabilities and
zero significant Material
incidents of • Stakeholder
✓ Met environmental, social
non-compliance Engagement and
and governance
resulting in Materiality Assessment
factors
regulatory
breaches under the Climate-related
Workplace Safety disclosures
• Responding Actions to
and Health Act. consistent with the
Climate Change
recommendations of
• To provide training the TCFD
programs to all ✓ Met
employees • Sustainability Strategy
Policies, practices and
Overview
performance
• No material breach • Focus 1 to 6
of employment ✓ Met
laws • Governance and Ethics
Targets
• Economic Performance
Material Topic(s) Target(s) for FY2023
Target
• Innovation and Quality
• No breach of
Employment Targets Improvement Targets
employment laws
• Environmental
Responsibility Targets
• Zero workplace • Product Responsibility
fatalities or permanent Targets
disabilities and zero • Human Capital Targets
significant incidents
Occupational health
of non-compliance Sustainability
and safety • About this Report
resulting in regulatory reporting framework
breaches under the
Workplace Safety and Board statement
• Sustainability
Health Act and associated
Governance Structure
governance structure
and Statement of the
• Provide training for sustainability
Training and Board
programs to all practices
education
employees

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GRI Content Index
Intraco has reported in accordance with the GRI Standards for the period from 1
Statement of Use
January 2022 to 31 December 2022.

GRI 1 Used GRI 1: Foundation 2021

GRI Standard Disclosure Location/Statement(s)

General disclosure
GRI 2: General 2-1 Organizational details • Legal name: Intraco Limited
Disclosures 2021 • Nature of ownership: publicly owned
• Legal form: incorporated entity
• Location of the Group’s headquarters: Singapore
• The Group’s countries of operation: Singapore
2-2 Entities included in the Reporting Scope
organization’s sustainability
reporting
2-3 Reporting period, frequency About this Report
and contact point Reporting frequency: once a year
2-4 Restatements of information Nil
2-5 External assurance About this Report
2-6 Activities, value chain and other 2022 Annual Report – About Intraco
business relationships
2-7 Employees Diversity and Inclusion
2-8 Workers who are not employees The Group did not have workers who are not employed
in FY2022.
2-9 Governance structure and Sustainability Governance Structure and Statement of
composition the Board
2-10 Nomination and selection of 2022 Annual Report – Corporate Governance Report
the highest governance body
2-11 Chair of the highest 2022 Annual Report – Corporate Governance Report
governance body
2-12 Role of the highest 2022 Annual Report – Corporate Governance Report
governance body in overseeing the
management of impacts
2-13 Delegation of responsibility for 2022 Annual Report – Corporate Governance Report
managing impacts
2-14 Role of the highest governance Sustainability Governance Structure and Statement of
body in sustainability reporting the Board
2-15 Conflicts of interest 2022 Annual Report – Corporate Governance Report
2-16 Communication of critical 2022 Annual Report – Corporate Governance Report
concerns
2-17 Collective knowledge of the 2022 Annual Report – Corporate Governance Report
highest governance body
2-18 Evaluation of the performance 2022 Annual Report – Corporate Governance Report
of the highest governance body

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GRI Standard Disclosure Location/Statement(s)

General disclosure

GRI 2: General 2-19 Remuneration policies 2022 Annual Report – Corporate Governance Report
Disclosures 2021 2-20 Process to determine 2022 Annual Report – Corporate Governance Report
remuneration
2-21 Annual total compensation 2022 Annual Report – Corporate Governance Report
ratio
Material topics
GRI 3: Material 3-1 Process to determine material Stakeholder Engagement and Materiality Assessment
Topics 2021 topics
3-2 List of material topics Stakeholder Engagement and Materiality Assessment

Economic Performance
GRI 3: Material 3-3 Management of material topics Focus 2: Economic Performance
Topics 2021
GRI 201: Economic 201-1 Direct economic value Focus 2: Economic Performance
Performance 2016 generated and distributed

Indirect Economic Impacts

GRI 3: Material 3-3 Management of material topics Focus 3: Innovation and Quality Improvement
Topics 2021
GRI 203: Indirect 203-2 Significant indirect economic Focus 3: Innovation and Quality Improvement
Economic Impacts impacts
2016
Anti-corruption
GRI 3: Material 3-3 Management of material topics Focus 1: Governance and Ethics – Anti-corruption
Topics 2021
GRI 205: Anti- 205-1 Operations assessed for risks Focus 1: Governance and Ethics – Anti-corruption
corruption 2016 related to corruption
205-2 Communication and training Focus 1: Governance and Ethics – Anti-corruption
about anti-corruption policies and
procedures
205-3 Confirmed incidents of Focus 1: Governance and Ethics – Anti-corruption
corruption and actions taken
Tax
GRI 3: Material 3-3 Management of material topics Focus 1: Governance and Ethics – Tax Compliance
Topics 2021
GRI 207: Tax 2019 207-1 Approach to tax Focus 1: Governance and Ethics – Tax Compliance
207-2 Tax governance, control, and Focus 1: Governance and Ethics – Tax Compliance
risk management
207-3 Stakeholder engagement Focus 1: Governance and Ethics – Tax Compliance
and management of concerns
related to tax
207-4 Country-by-country reporting Focus 1: Governance and Ethics – Tax Compliance

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GRI Standard Disclosure Location/Statement(s)

Energy
GRI 3: Material 3-3 Management of material topics Focus 4: Environmental Responsibility – Energy
Topics 2021 Management
GRI 302: Energy 302-1 Energy consumption within Focus 4: Environmental Responsibility – Energy
2016 the organization Management
302-3 Energy intensity Focus 4: Environmental Responsibility – Energy
Management
302-4 Reduction of energy Focus 4: Environmental Responsibility – Energy
consumption Management

Water and Effluents

GRI 3: Material 3-3 Management of material topics Focus 4: Environmental Responsibility – Water and
Topics 2021 Effluents Management
GRI 303: Water and 303-1 Interactions with water as a Focus 4: Environmental Responsibility – Water and
Effluents 2018 shared Effluents Management
resource
303-2 Management of water Focus 4: Environmental Responsibility – Water and
discharge-related impacts Effluents Management
Emissions
GRI 3: Material 3-3 Management of material topics Focus 4: Environmental Responsibility – Emissions
Topics 2021
GRI 305: Emissions 305-1 Direct (Scope 1) GHG Focus 4: Environmental Responsibility – Emissions
2016 emissions
305-2 Energy indirect (Scope 2) Focus 4: Environmental Responsibility – Emissions
GHG emissions
305-4 GHG emissions intensity Focus 4: Environmental Responsibility – Emissions
Waste
GRI 3: Material 3-3 Management of material topics Focus 4: Environmental Responsibility – Water and
Topics 2021 Effluents Management
GRI 306: Waste 2020 306-1 Waste generation and Focus 4: Environmental Responsibility – Water and
significant waste-related impacts Effluents Management
306-2 Management of significant Focus 4: Environmental Responsibility – Water and
waste-related impacts Effluents Management
Supplier Environmental Assessment
GRI 3: Material 3-3 Management of material topics Focus 5: Product Responsibility – Supply Chain
Topics 2021 Management
GRI 308: Supplier 308-1 New suppliers that were Focus 5: Product Responsibility – Supply Chain
Environmental screened using environmental Management
Assessment 2016 criteria
308-2 Negative environmental Focus 5: Product Responsibility – Supply Chain
impacts in the supply chain and Management
actions taken

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GRI Standard Disclosure Location/Statement(s)

Occupational Health and Safety

GRI 3: Material 3-3 Management of material topics Focus 6: Human Capital – Occupational Health and
Topics 2021 Safety
GRI 403: 403-1 Occupational health and Focus 6: Human Capital – Occupational Health and
Occupational Health safety management system Safety
and Safety 2018
403-2 Hazard identification, Focus 6: Human Capital – Occupational Health and
risk assessment, and incident Safety
investigation
403-3 Occupational health services Focus 6: Human Capital – Occupational Health and
Safety
403-4 Worker participation, Focus 6: Human Capital – Occupational Health and
consultation, and communication Safety
on occupational health and safety
403-5 Worker training on Focus 6: Human Capital – Occupational Health and
occupational health and safety Safety
403-6 Promotion of worker health Focus 6: Human Capital – Occupational Health and
Safety
403-7 Prevention and mitigation Focus 6: Human Capital – Occupational Health and
of occupational health and safety Safety
impacts directly linked by business
relationships
403-8 Workers covered by an Focus 6: Human Capital – Occupational Health and
occupational health and safety Safety
management system
403-9 Work-related injuries Focus 6: Human Capital – Occupational Health and
Safety
Training and Education
GRI 3: Material 3-3 Management of material topics Focus 6: Human Capital –Training and Development
Topics 2021
GRI 404: Training 404-1 Average hours of training per Focus 6: Human Capital –Training and Development
and Education 2016 year per employee
404-2 Programs for upgrading Focus 6: Human Capital –Training and Development
employee skills and transition
assistance programs
404-3 Percentage of employees Focus 6: Human Capital –Training and Development
receiving
regular performance and career
development reviews
Diversity and Equal Opportunity
GRI 3: Material 3-3 Management of material topics Focus 6: Human Capital – Diversity and Inclusion
Topics 2021
GRI 405: Diversity 405-1 Diversity of governance Focus 6: Human Capital – Diversity and Inclusion
and Equal bodies and
Opportunity 2016 employees

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GRI Standard Disclosure Location/Statement(s)

Child Labor
GRI 3: Material 3-3 Management of material topics Focus 6: Human Capital – Ethical Labour Practices
Topics 2021

GRI 408: Child Labor 408-1 Operations and suppliers at Focus 6: Human Capital – Ethical Labour Practices
2016 significant risk for incidents of child
labor
Forced or Compulsory Labor

GRI 3: Material 3-3 Management of material topics Focus 6: Human Capital – Ethical Labour Practices
Topics 2021

GRI 409: Forced or 409-1 Operations and suppliers Focus 6: Human Capital – Ethical Labour Practices
Compulsory Labor at significant risk for incidents of
2016 forced or compulsory labor

Local Communities

GRI 3: Material 3-3 Management of material topics Focus 5: Human Capital – Community Giving
Topics 2021

GRI 413: Local 413-1 Operations with local Focus 5: Human Capital – Community Giving
Communities 2016 community engagement, impact
assessments, and development
programs
Supplier Social Assessment

GRI 3: Material 3-3 Management of material topics Focus 5: Product Responsibility – Supply Chain
Topics 2021 Management

GRI 414: Supplier 414-1 New suppliers that were Focus 5: Product Responsibility – Supply Chain
Social Assessment screened using social criteria Management
2016 414-2 Negative social impacts in Focus 5: Product Responsibility – Supply Chain
the supply chain and actions taken Management
Customer Health and Safety

GRI 3: Material 3-3 Management of material topics Focus 5: Product Responsibility – Customer Health and
Topics 2021 Safety

GRI 416: Customer 416-1 Assessment of the health Focus 5: Product Responsibility – Customer Health and
Health and Safety and safety impacts of product and Safety
2016 service categories
416-2 Incidents of non-compliance Focus 5: Product Responsibility – Customer Health and
concerning the health and safety Safety
impacts of products and services
Customer Privacy

GRI 3: Material 3-3 Management of material topics Focus 1: Governance and Ethics – Customer Privacy and
Topics 2021 Data Privacy

GRI 418: Customer 418-1 Substantiated complaints Focus 1: Governance and Ethics – Customer Privacy and
Privacy 2016 concerning breaches of customer Data Privacy
privacy and losses of customer data

50