Appendix - ESG Reporting Guide Index

Number Indicators Description Page
Aspect A1: Emissions General Disclosure Information on:
(a) the policies; and
(b) compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to air and greenhouse gas emissions, discharges into water
and land, and generation of hazardous and non-hazardous waste.
Note: Air emissions include NOx, SOx, and other pollutants regulated under national
laws and regulations. Greenhouse gases include carbon dioxide, methane,
nitrous oxide, hydrofluorocarbons, perfluorocarbons and Sulphur hexafluoride.
Hazardous wastes are those defined by national regulations.
85-86
Aspect A1: Emissions A1.1 The types of emissions and respective emissions data. 100
Aspect A1: Emissions A1.2 Greenhouse gas emissions in total (in tonnes) and, where
appropriate, intensity (e.g. per unit of production volume,
per facility).
100
Aspect A1: Emissions A1.3 Total hazardous waste produced (in tonnes) and, where
appropriate, intensity per unit of production volume,
per facility).
100
Aspect A1: Emissions A1.4 Total non-hazardous waste produced (in tonnes) and, where
appropriate, intensity (e.g. per unit of production volume,
per facility).
100
Aspect A1: Emissions A1.5 Description of measures to mitigate emissions and
results achieved.
85-86
Aspect A1: Emissions A1.6 Description of how hazardous and non-hazardous wastes are
handled, reduction initiatives and results achieved.
85-86
Aspect A2: Use of Resources General Disclosure
Policies on the efficient use of resources, including energy, water and
other raw materials.
Note:Resources may be used in production, in storage, transportation, in buildings,
electronic equipment, etc.
87
Aspect A2:
Use of Resources
A2.1 Direct and/or indirect energy consumption by type
(e.g. electricity, gas or oil) in total (kWh in '000s) and intensity
(e.g. per unit of production volume, per facility).
101
Aspect A2:
Use of Resources
A2.2 Water consumption in total and intensity (e.g. per unit of
production volume, per facility).
101
Aspect A2:
Use of Resources
A2.3 Description of energy use efficiency initiatives and
results achieved.
86-87
Aspect A2:
Use of Resources
A2.4 Description of whether there is any issue in sourcing water
that is fit for purpose, water efficiency initiatives and
results achieved.
87
Aspect A2:
Use of Resources
A2.5 Total packaging material used for finished products (in tonnes)
and, if applicable, with reference to per unit produced.
Not applicable1
Number Indicators Description Page
Aspect A3:
The Environment
and Natural
Resources
General Disclosure
Policies on minimising the significant impact on the environment and
natural resources.
87-88
Aspect A3:
The Environment
and Natural
Resources
A3.1 Description of the significant impacts of activities on
the environment and natural resources and the actions taken to
manage them.
87-88
Aspect B1:
Employment
General Disclosure
Information on:
(a) the policies; and
(b) compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to compensation and dismissal, recruitment and promotion,
working hours, rest periods, equal opportunities, diversity,
anti-discrimination and other benefits and welfare.
83-84, 94, 97-99
Aspect B1:
Employment
B1.1 Total workforce by gender, employment type, age group and
geographical region.
91,103
Aspect B1:
Employment
B1.2 Employee turnover rate by gender, age group and
geographical region.
103
Aspect B2:
Health and Safety
General Disclosure
Information on:
(a) the policies; and
(b) compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to providing a safe working environment and protecting
employees from occupational hazards.
84-85, 94
Aspect B2:
Health and Safety
B2.1 Number and rate of work-related fatalities. 104
Aspect B2:
Health and Safety
B2.2 Lost days due to work injury. 104
Aspect B2:
Health and Safety
B2.3 Description of occupational health and safety measures adopted,
how they are implemented and monitored.
84-85, 94
Number Indicators Description Page
Aspect B3:
Development and
Training
General Disclosure
Policies on improving employees' knowledge and skills for discharging
duties at work. Description of training activities.
Note:Training refers to vocational training. It may include internal and external courses
paid by the employer.
83, 84, 94-97
Aspect B3:
Development and
Training
B3.1 The percentage of employees trained by gender and employee
category (e.g. senior management, middle management).
103
Aspect B3:
Development and
Training
B3.2 The average training hours completed per employee by gender
and employee category
103
Aspect B4:
Labour Standards
General Disclosure
Information on:
(a)   the policies; and
(b)   compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to preventing child and forced labour.
83, 99
Aspect B4:
Labour Standards
B4.1 Description of measures to review employment practices to avoid
child and forced labour.
83, 99
Aspect B4:
Labour Standards
B4.2 Description of steps taken to eliminate such practices when
discovered.
83, 99
Aspect B5:
Supply Chain
Management
General Disclosure
Policies on managing environmental and social risks of
the supply chain.
88
Aspect B5:
Supply Chain
Management
B5.2 Description of practices relating to engaging suppliers,
number of suppliers where the practices are being implemented,
how they are implemented and monitored.
88
Number Indicators Description Page
Aspect B6: Product
Responsibility
General Disclosure
Information on:
(a)   the policies; and
(b)   compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to health and safety, advertising, labelling and privacy matters
relating to products and services provided and methods of redress.
79-82
Aspect B6: Product
Responsibility
B6.1 Percentage of total products sold or shipped subject to recalls for
safety and health reasons.
Not applicable2
Aspect B6: Product
Responsibility
B6.2 Number of products and service related complaints received and
how they are dealt with.
81,102
Aspect B6: Product
Responsibility
B6.3 Description of practices relating to observing and protecting
intellectual property rights.
78
Aspect B6: Product
Responsibility
B6.4 Description of quality assurance process and recall procedures.
Not applicable2
Aspect B6: Product
Responsibility
B6.5 Description of consumer data protection and privacy policies,
how they are implemented and monitored.
79, 81
Aspect B7:
Anti-corruption
General Disclosure
Information on:
(a)   the policies; and
(b)   compliance with relevant laws and regulations that
have a significant impact on the issuer
relating to bribery, extortion, fraud and money laundering.
78
Aspect B7:
Anti-corruption
B7.2 Description of preventive measures and whistle-blowing
procedures, how they are implemented and monitored
78
Aspect B8:
Community
Investment
General Disclosure
Policies on community engagement to understand the needs of
the communities where the issuer operates and to ensure
its activities take into consideration the communities’ interests.
89
Aspect B8:
Community
Investment
B8.1 Focus areas of contribution (e.g. education, environmental
concerns, labour needs, health, culture, sport).
89
Aspect B8:
Community
Investment
B8.2 Resources contributed (e.g. money or time) to the focus area. 105

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