ESG Disclosure Handbook

The ESG disclosure judgement process comprises three process steps (evaluate, decide, document) and six key questions. The process steps and key questions offer a simple, clear and practical way of optimizing confidence in externally reported ESG information. The key questions are:

1. Why report ESG information?
2. For whom should ESG information be reported?
3. Where should ESG information be reported?
4. What ESG information should be reported?
5. How should ESG information be prepared and presented?
6. How much ESG information should be reported?

The process steps are:

A. Evaluate options in a neutral, objective manner and according to a list of criteria designed to identify information that:

• Supports the objectives and purpose of reporting
• Has business value
• Meets the needs of the primary intended audience(s)
• Is supportable
• Can be clearly communicated

B. Decide relying on the evaluation process, assumptions, opinions and the subjective judgement of management and experts (if appropriate)

C. Document the process and decision along with any uncertainties or sensitivities that affected judgement