RSG-SU-GDL-0002_ Sustainability Performance Management System(SPMS)_00

FOR INTERNAL AND EXTERNAL USE
RSG-SU-GDL-0002 | Revision 00 | 15 Dec 2022
RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

Rev. 00, 01 Oct 2022 Page | 1
Revision History
Rev. Date Details of Revision Prepared By Reviewed By Approved By
RSG level documents,

00 07-Apr-2022 superseded previous revision Suzan Alsanea David Mckenna Raed Albasseet
of TRSDC & AMAALA guidelines

Rev. 00, Dec 15 2022 Page | 2
ACRONYMS AND ABBREVIATIONS.............................................................................................................................................................. 4
DEFINITIONS ................................................................................................................................................................................................. 5
1 INTRODUCTION .................................................................................................................................................................................. 6
2 PURPOSE AND SCOPE ......................................................................................................................................................................... 7

2.1 Purpose .................................................................................................................................................................................................. 7
2.2 Introduction to Sustainability Performance Indicators .................................................................................................................... 7
2.3 Scope of Reporting ............................................................................................................................................................................... 7
3 SUSTAINABILITY KPI PROCESSES ...................................................................................................................................................... 8

3.1 Process guidelines ................................................................................................................................................................................ 8
KPIs Selection Process: ................................................................................................................................................................................... 8
KPIs Documentation Process:........................................................................................................................................................................ 8
KPIs Activation Process: ................................................................................................................................................................................. 8
3.2 Key Performance Indicators (KPIs) ..................................................................................................................................................... 9
3.2.3 Economic Pillar ....................................................................................................................................................................................12
3.3 Data Collection and Reporting Process ............................................................................................................................................12
3.3.1 Data Collection ....................................................................................................................................................................................12
3.3.2 Frequency ............................................................................................................................................................................................14
3.3.3 Internal Reporting Framework (Dashboards)..................................................................................................................................19
3.3.4 External Reporting Framework (e.g., GRI, GRESB, SBTI, etc.) ........................................................................................................19
2 SYSTEM IMPLEMENTATION.............................................................................................................................................................. 21
2.1 Implementation Guideline .................................................................................................................................................................21
2.2 Phased Implementation Approach ...................................................................................................................................................21
2.3 Engagement with other Divisions .....................................................................................................................................................21
2.4 Project Management Information System (PMIS) – Enablon.........................................................................................................22
3 RESPONSIBILITIES............................................................................................................................................................................. 23
3.1 Taskforce Mapping (Responsibility Matrix / Division of Responsibility) .......................................................................................23
3.2 Responsibility Matrix ..........................................................................................................................................................................24
3.3 Performance Management Training ................................................................................................................................................30
5.2.1 KPIs .......................................................................................................................................................................................................30
5.2.2 Enablon ................................................................................................................................................................................................30
4 ANNEXES ............................................................................................................................................................................................ 31
4.1 Metrics and Calculations ....................................................................................................................................................................31
4.2 Measuring Units (Conversion Factors) and Format ........................................................................................................................38
4.3 Forms and Templates .........................................................................................................................................................................39
4.4 Supporting Documents ......................................................................................................................................................................39

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ACRONYMS AND ABBREVIATIONS
Term Expansion
CDP Carbon Disclosure Project
EHS Environmental, Health and Safety
ESG Environmental, Social and Governance
GES Group Environment and Sustainability
GRESB Global Real Estate Sustainability Benchmark
GRI Global Reporting Initiative
KPIs Key Performance Indicators
LEED Leadership in Energy and Environmental Design
NGOs Non-governmental Organizations
RSG Red Sea Global
RSZA Red Sea Zones Authority
SBTi The Science Based Targets initiative
SEZ Special Economic Zone
SPMS Sustainability Performance Management System
TCFD Task Force on Climate-related Financial Disclosures
RSP Red Sea Project

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DEFINITIONS
Term Definition
The CDP is an international non-profit organization based in the United Kingdom,

CDP Germany and the United States of America that helps companies and cities disclose their
environmental impact.
Circulytics is a digital measuring tool that provides companies with a comprehensive

Circulytics
report of circularity across its entire operations.
Enablon, a cloud-based software, is the leading provider of integrated risk management,

Enablon
operational risk management, EHS and sustainability software solutions.
Promotes and supports the flow of financial instruments and related services towards the
Green Finance Framework development and implementation of sustainable business models, investments, trade,
economic, environmental, and social projects, and policies.
The GRESB Real Estate Assessment is the investor-driven global ESG benchmark and
GRESB Assessment reporting framework for listed property companies, private property funds, developers
and investors that invest directly in real estate.
The Global Reporting Initiative is an international independent standards organization

that helps businesses, governments and other organizations understand and
GRI
communicate their impacts on issues such as climate change, human rights, and
corruption.
An indicator is a “measurable representation”. It is used to indicator measure the status or

condition of an operation or an activity. Ianthe context of this standard, indicators can be
used to quantify and evaluate environmental performance. They can be used to measure
Indicator
how much success you’ve had and how much progress you’ve made relative to the
environmental objectives you wish to achieve and the environmental policy you wish to
implement. Indicators can also be used to monitor trends and to support decision making.
An objective is a result you intend to achieve. Objectives can be strategic, tactical, or

operational and can apply to an organization as a whole or toa system, process, project,
Objective
product, or service. Objectives may also be referred to as targets, aims, goals, or intended
outcomes.
The term performance refers to a measurable result. It refers to the measurable results
that activities, processes, products, services, systems, and organizations can achieve. So,
Performance
whenever processes, products, services, systems, or organizations perform well it means
that acceptable results are being achieved.
The Science Based Targets initiative (SBTi) is a joint initiative by CDP, the UN Global
Compact (UNGC), the World Resources Institute (WRI) and WWF. Science-based targets
SBT Initiative
show companies how much and how quickly they need to reduce their greenhouse gas
(GHG) emissions to prevent the worst effects of climate change.
The Task Force on Climate-Related Financial Disclosures (TCFD) is an organization that was
established in December of 2015 with the goal of developing a set of voluntary climate-
TCFD Framework related financial risk disclosures which can be adopted by companies so that those
companies can inform investors and other members of the public about the risks they face
related to climate change.

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1 INTRODUCTION
1.1.1 Red Sea Global is constructing luxury tourism and real estate projects on the western Red Sea coast of the Kingdom of Saudi
Arabia, referred to as the Red Sea Project (RSP) and AMAALA. Both destinations are part of the implementation of the
Kingdom’s Vision 2030 strategy. The aim of the development is to showcase the exquisite natural attractions of the local
environment coupled with the experience of a unique and “one of a kind” Luxury hospitality complex. Both projects are also
committed to complying with the regulations of the Red Sea Zones Authority (RSZA) – a future regulator in its formation stage.
1.1.2 RSG has been mandated to develop many projects beyond RSP and AMAALA, with approximately 15 No. additional projects
to be added to its portfolio from 2022 onwards.
1.1.3 RSG’s strategic objective is to transform the Red Sea Coastal region into a unique destination with a focus on the regenerative
tourism and real estate development.
1.1.4 RSG will leverage the inherent advantages of our locations to offer a best-in-class tourism experience and to position the
Kingdom on the global tourism map

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2 PURPOSE AND SCOPE
2.1 Purpose
2.1.1 The purpose of this Sustainability Performance Management System (SPMS) Guideline is to define the processes that RSG
must follow to manage its sustainability performance. The Guideline provides guidance on defining key performance
indicators (KPIs), the reporting process, forms, and documentation requirements that must be followed during project
development.
2.1.2 RSG is in the process of transitioning to a Group structure, where further projects will be added. It is expected that each
project will be aligned with these guidelines for Sustainability Performance. In addition, the Group and its subsidiary
development companies will also comply with this guideline.
2.1.3 Red Sea Global will comply with Global Reporting Initiative (GRI) standards for reporting & publicly disclosing our
Environmental, Social and Economic performance. This Sustainability Performance Management System aims to put in place
the data collection processes necessary to track our performance, for both internal and external reporting purposes.
2.2 Introduction to Sustainability Performance Indicators

2.2.1 Sustainability Key Performance Indicators (KPIs) are quantitative metrics that monitor the sustainability performance of the
business. They are a useful tool to identify improvement opportunities and set priorities. In addition, KPIs provide information
to satisfy various stakeholders’ requests in terms of sustainability reporting. By settings KPIs, RSG is willing to strengthen its
sustainability practices throughout the project.
2.2.2 Why it is important to report KPIs:
• Provides data for ESG reporting and disclosures, forming the basis of publicly available Sustainability Reports
• Allows us to monitor risks, issues and impacts from the project.
• Provide us with a means of measuring progress towards the achievement of objectives.
• Improves credibility and accountability, and builds stakeholder trust.
• Provide quantitative or qualitative forms of feedback that reflect performance in the context of the business strategy.
• Define baseline performance, which can be used for continual improvement & target-setting.
• Identify and prioritize ESG opportunities, including monetization (Green Finance, Carbon Credits, etc.)
• Support the company in strategic planning and managing of ESG priorities.
Risks for NOT reporting KPIs:

• Inadequate stewardship and management of resources & energy can increase costs and reduce efficiency, impacting
project performance.
• Neglecting to incorporate sustainability considerations into decision-making can reduce business opportunities and
jeopardize a company's license to operate.
• Failing to plan for a future in which sustainability issues are likely to be a significant source of risk may undermine the long-
term value of the company.
2.3 Scope of Reporting

2.3.1 The scope of this Guideline covers:
Project: Construction activities, including

Early land and marine works; Infrastructure work
Building and facility construction
Project: Operations, including
Hotels, resorts, and tourism operations
Construction Support operational assets
General Operation Services
Community services
Permanent operational assets (incl. those under PPP, or subsidiaries)
Corporate: RSG Offices, including
Corporate Offices (rented)
Project: Main Site Offices (owned)
2.3.2 It is the responsibility of all C-suite and senior leadership to support in defining, implementing, and maintaining the
procedures required by this Guideline and to ensure that all processes conform to these requirements.
2.3.3 It is the responsibility of all employees to follow the procedures that implement these policies and to strive for continuous
improvement in all activities and processes taken forward by RSG.

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3 SUSTAINABILITY KPI PROCESSES
3.1 Process guidelines
The RSG Sustainability KPIs process consists of selection, documentation and activation processes as follows:
KPIs Selection Process:

3.1.1 This process defines the KPIs based on the objectives of the RSG Sustainability Strategy (environmental, social, and economic)
and establishes the divisions responsible for managing the KPI owners according to the lines of action of the Sustainability
Strategy. Our Sustainability KPIs have been selected based on a materiality assessment within our sustainability strategy, so
that our metrics are aligned with environmental, social and economic/governance impacts of our business activities.
KPIs Documentation Process:

3.1.2 This is a five-step process to design, define and collect the sustainability KPIs from relevant taskforce members as shown in
the steps below:
1. Design of KPI documentation templates.

2. Definition of KPI templates, including purpose, calculation methods, data collection periods, reporting frequencies and
desired levels of performance and targets.
3. Identifying and reporting KPIs at Corporate and Site Project levels.
4. Finalizing the KPIs based on the three sustainability pillars: environmental, social, and economic.
5. Engaging with the taskforce to collect and sign off their relevant KPIs.
Design
Engage Define
Finalize Identify and Report
Figure: 1 KPI Documentation Process
KPIs Activation Process:

3.1.3 This process is to gather the detailed KPIs from the taskforce and to establish data collection systems including procedures
and deadlines for all KPIs.
3.1.4 This is followed by a reporting process which takes place via the Enablon system, as well as the integration into the
performance dashboards.
3.1.5 In addition, the KPIs process has certain tasks aligned with management leadership and divisions. Each task has specific
assignments in making decisions according to the management’s responsibilities as shown below.

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Taskforce Site/ Project
Performance Director
Taskforce Operations
Committee Members
Sustainability Officer
Taskforce Corporate
Environment &
Group – Chief
Management
Sustainability
Sustainability
Task
KPI Selection & Implementation C A R I I I
SPMS Guideline Approval A R I I I

KPI Training for taskforce members R I I I
KPI Data collection forms distribution R C C C
KPI Data collection form submission A R R R
KPI Data validation A R R R
Enablon System Training C C C C
KPI Data submission via Enablon A R R R
Report Internally I A R I I I
Report externally (GRI*, GRESB, TCFD, etc.) A R C

Legend: (R) Responsible, (A) Approve, (C) Consult, (I) Inform
3.2 Key Performance Indicators (KPIs)

The Key Performance Indicators are measurable values that demonstrate how effectively a company is achieving its key
business objectives. KPIs consist of multiple levels of measurement from overall performance of the business to focusing on
each department and function. They are a useful tool to identify improvement opportunities and set priorities.
The RSG Sustainability KPIs are defined by three main pillars; Environmental, Social and Economic, that are based on the
objectives of the RSG Sustainability Strategy.
3.2.1 Environment Pillar

3.2.1.1.1 The Environmental Pillar focuses on sustainability factors from a corporate to a site project level. This pillar consists of
multiple aspects which are implemented in a phased approach as shown below:
• Water Consumption Management: measurement of water consumed that has been withdrawn, recycled, and discharged
from the sewage treatment plant (STP) with the following goals:
o Achieving near-zero water discharge.
o Developing an integrative design for water conservation.
• Waste Management: measurement of waste generated; hazardous and non-hazardous, either to be recycled or sent to
landfill with the following goals:
o Zero solid waste to landfill during operations.
o Zero single use plastics.
o Divert wastes from landfill during construction.
o Avoid hazardous waste generation.
• Energy Efficiency: measurement of fuel/electricity consumed from renewable and non-renewable sources with the
following goals:
o Optimizing energy use and consumption.
o Adhering to globally recognized energy standards and KSA codes.
• Green Certification: measurement of the percentage of assets certified and to be certified according to sustainability
standards with the following goals:
o Increase % assets with green certification, such as Leadership in Energy and Environmental Design (LEED) or
Mostadam.

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• GHG Management: measurement of direct (fuel) and indirect (grid electricity) greenhouse gas emissions with the
following goals:
o Zero-net carbon.
o Utilize materials with minimal contributions to climate change.
o Increase utilization of biofuels and green fuels.
• Site selection and Planning: measurement of the percentages of mangroves compensated and corals enhanced in RSG’s
project area with the following goals:
o Development on land of conservation value.
o Assess and minimize impact of development on the environment.
o Establish and improve monitoring, reviewing, and reporting systems
Environmental Pillar
Corporate Site Project
Phase 1 Phase 1
• Water Consumption Intensity • % Water withdrawal internally
• Waste Management • Waste Management
• Energy Efficiency • Total Energy Consumption
• GHG Management • GHG direct emissions
Phase 2 • Total GHG emissions
• Green Certification Phase 2
Phase 3 • Water consumption management
• % Energy from Renewable Source • % Recycled Hazardous Waste
• % Energy saved due to • Total Electricity Consumption
conversion and efficiency • % Energy use from renewable
improvement source
Phase 4 • GHG indirect emissions
• GHG emissions intensity
• % Recycled water used
• % Biofuels and Green-fuels rate
• % Renewed grey water
• Green Certification
Phase 4
• % Energy saved due to
conversion and efficiency
improvement
• Site selection and planning

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3.2.2 Social Pillar
3.2.2.1.1 The Social Pillar covers the impact of corporations on people from a corporate to a site project level including company-
stakeholder relationships. This pillar consists of multiple aspects which are implemented in a phased approach as
shown below:
• External Stakeholders Engagement: engagement with the community through recruitment, resettlement, relocation, and
complaints of contractors on a site project level. Additionally, it includes community investments from corporate
sponsorship and CSR campaigns with the following goals:
o Minimize resettlement and implement fair resettlement practices.
o Increase employment from local population.
o Implement an effective grievance mechanism.
o Enhanced and accessible welfare services (health, social, security etc.).
o Maximize involvement of the local communities in the tourism industry.
• Internal Stakeholders Engagement: engagement with the community that affect health and safety of employees on
corporate and site project levels with the following goals:
o Provide good quality of living and working conditions.
o Fair and equitable labor practices across the SEZ.
o Workforce Saudization.
o Enhanced and accessible welfare services (health, social, security etc.).
• Sustainable Procurement: the process of making procurement decisions while being sustainably conscious in terms of
environmental, social, and economic aspects with the following goals:
o Ensure that the SEZ legal framework governing enterprises caters for social sustainability practices.
o Ensure compliance with the supply chain code of conduct.
Social Pillar
Phase 1 Phase 1
• External Stakeholder Engagement • External Stakeholder Engagement
• Internal Stakeholder Engagement • Internal Stakeholder Engagement
• Sustainable Procurement • Sustainable Procurement
Phase 2 Phase 2
• % Employees that are tested to • % Community Complaints

confirm understanding of code of received by Contractors resolved
conduct within 30 days
• % Community Complaints
received by RSG resolved within
30 days
• % Incident investigation
completed on time
• $ Occupational Health and Safety
cost factor
• $ Suppliers engaged in
environmental initiative
Phase 3
• $ Resettlement and/or relocation
activity occurred in the year
• $ of Households resettled and/or
relocated

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3.2.3 Economic Pillar
3.2.3.1 The Economic Pillar covers the cost of sustainability efforts in businesses that promote environmental health
and social prosperity from a corporate to a site project level. This pillar consists of multiple aspects which are
implemented in a phased approach as shown below:
• RSG (SEZ) Self-sufficiency: financial self-sufficiency; taking into consideration revenues, Capex and Opex.
• Foreign Direct Investment: the flow of investments into the destination, to improve capital and stimulate economic
growth with the following goal:
o Improving ESG ranking at a corporate level.
• Circular Economy: is an economic system that utilizes resources to ensure they maintain their value and eliminate the
risks and leakages in corporate and site project levels with the following goal:
o Adoption of Circular Economy approaches.
Economic Pillar
Phase 2 Phase 2
• RSZA (SEZ) Self-sufficiency • RSZA (SEZ) Self-sufficiency
• % Improve ESG ranking • $ Environmental protection
• $ Environmental protection expenditure and investment
expenditure and investment • $ Project cost savings from
• Risk Management innovation
Phase 3 • Risk Management
• Circular Economy Phase 4
Phase 4 • $ Net returns on investments
• $ Net returns on investments • % Customer satisfaction with
service levels
3.3 Data Collection and Reporting Process

3.3.1 Data Collection
3.3.1.1 The data is collected from the relevant taskforce by using the data collection forms that have been developed
to be utilized at Corporate and Site Project levels. The data collection form identifies the program, asset, year,
and reporting frequency. It includes the guidelines and instructions for all taskforce members. The taskforce
members are expected to fill the data collection form, validate, and submit the data to the Sustainability
Performance team by specific timelines. Inaccurate data will result in the rejection of the data collection forms
and are returned to the taskforce to be revalidated and resubmitted. Similarly, the Environmental Compliance
team have their own separate data collection process for the Contractors as shown below:

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Environmental Compliance & Contractors Data Collection Process:
Monthly Environment Metrics (MEM) Process
Sustainability Taskforce Data Collection Process:
KPI Implementation Flowchart

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3.3.2 Frequency
3.3.3.1 The data collection form has different reporting frequencies for each KPI at Corporate and Site project levels.
The reporting frequencies are categorized as monthly, quarterly, or annually. Therefore, the taskforce should
provide the data according to the reporting frequency of their relevant KPIs as shown below.
KPI Implementation Flowchart
Site Project Sustainability KPIs:
Sustainability Strategy KPIs Frequency
Pillar
Water consumption intensity
Water withdrawal Intensity
Water Consumption
% Recycled water used Monthly basis
Management
% Total Water Discharged
% Total treated discharged of

water
Total Waste Generated
Total Special Waste- treated

Sludge
% Compostable Organic Waste
% Recyclable Non-Hazardous
Waste
Environmental Waste Management % Recyclable Hazardous Waste Monthly basis
Total waste disposed at Averda

Waste Management Centre
% Waste to Landfill
$ Waste Disposal Cost Per Ton
# Contaminated Bins Inspected

at Source
Total Fuel Consumption
Total Electricity Consumption
Energy efficiency Energy intensity Monthly basis
% Energy use from Renewable

source
% Energy cost saved due to
improvement

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% Assets certified to a
recognized sustainability
standard
% Assets pursuing or having
Green Certification achieved LEED certification or Annually basis
equivalent
% Assets pursuing an
Operational Sustainability
certification (e.g. Green Key)
GHG direct emissions

Monthly basis
GHG indirect emissions
GHG Management Total GHG emissions
GHG emissions intensity Monthly basis
% Biofuels and Green-fuels rate
Percentage (number)
mangroves compensation
Site selection and Planning Quarterly Basis
Percentage of Coral
enhancement
# Resettlement and/or
relocation activity occurred in
the year Annually Basis
# Of households resettled
and/or relocated
% Workforce from local

community hire by Contractors
% Workforce from local

community hire by RSG
# Community Complaints
received by Contractors
Monthly basis
# Community Complaints
received by RSG
External Stakeholders % Community Complaints
Engagement resolved by Contractors
Social % Community Complaints

resolved by RSG
# Community involvement
initiatives
$ Community Investment
Quarterly basis
# Campaigns involving social
cultural programs
# Initiatives to support
employment of local community
# Community sponsorship for

Annually basis
projects
Lost time injury frequency rate

Internal Stakeholders by Contractors
Monthly basis
Engagement Lost time injury frequency rate
by RSG Employees

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$ Occupational health and
Quarterly basis
safety cost factor
% Incident investigation
completed on time
# Total number of incidents of
discrimination during the Monthly basis
reporting period
# Total number of incidents of
discrimination reporting by
employees to Contractors
% Spending on locally based
suppliers
% Assets which have Monthly basis
implemented a supplier code of
conduct
% Suppliers and Contractors
Sustainable Procurement that have undergone screening
in ESG issues
Monthly basis
% Suppliers and Contractors
who signed the code of conduct
and the ethics policy
# Suppliers engaged in
Quarterly basis
environmental initiatives
# Cost improvement plans
RSZA (SEZ) Self-sufficiency % Active running projects on Quarterly basis

time, on budget and according
to specifications
$ Project cost savings from
Annually basis
innovation
% Customer satisfaction with

Quarterly basis
service levels
Foreign Direct investment
$ Environmental protection
expenditure and investment
Annually basis
$ Net returns on investments
Units of Electrical Energy (kWh)

produced from Waste to Energy
Economic
# Initiatives for waste avoidance
and minimization
Monthly basis
Tons of compost from facility
Circular Economy
# Initiatives to facilitate material
exchanges between Projects,
Partners and Businesses
% Adoption of Risk
Management approaches
% Risk responses that follow
company emergency response
Risk Management procedure Quarterly basis
% Assets with risk assessment
overview
# Risks identified per asset

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Corporate Sustainability KPIs:
Pillar Sustainability Strategy KPIs Frequency
Water consumption intensity
Water Consumption
% Recycled water used Monthly basis
Management
% Reused Grey water
% Recyclable Organic Waste
% Recyclable Non-Hazardous Waste

Waste Management Monthly basis
% Recyclable Hazardous Waste
$ Waste Disposal Cost Per Ton
# Contaminated Bins Inspected
Total Fuel Consumption

Environmental
Energy efficiency Energy intensity Monthly basis
% Energy use from Renewable source
% Energy cost saved due to conversion and

efficiency improvement
% Assets certified to a recognized sustainability
standard
Green Certification Annually basis
% Assets pursuing or having achieved LEED
certification or equivalent

GHG Management Monthly basis
Total GHG emissions
GHG emissions intensity
# Corporate community involvement initiatives
$ Community investment
External Stakeholders # Corporate sponsorship for community

Monthly basis
Engagement projects
% CSR campaigns involving socio-cultural
programs
# Initiatives to support employment of local
Social
population
Lost time injury frequency rate by RSG Employee
# Sickness absence days per employee

Internal Stakeholders
Monthly basis
Engagement
$ Occupational health and safety cost factor
% Incident investigation completed on time

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Pillar Sustainability Strategy KPIs Frequency
% Employee satisfaction with HR services Annually basis
% Employees that are tested to confirm

understanding of code of conduct
Quarterly basis
$ Spent per employee for compliance / ethics
training
# Total number of incidents of discrimination
Monthly basis
during the reporting period
% Spending on locally based suppliers
% Suppliers and Contractors that have

Sustainable undergone screening in ESG issues
Monthly basis
Procurement % Suppliers and Contractors who signed the
Code of Conduct and the Ethics Policy
# Suppliers engaged in environmental initiatives
$ Environmental penalties
$ Cost of non-compliance
RSZA (SEZ) Self-
Quarterly basis
sufficiency
# Reported regulatory incidents
% Strategic objectives achieved
% Improve ESG ranking
Foreign Direct $ Environmental protection expenditure and

Annually basis
investment investment
$ Net returns on investments

Economic
% Adoption of Circular Economy approaches Annually basis
Circular Economy # Initiatives to facilitate material exchanges

between subsidiaries, our partners and Monthly basis
businesses
% Adoption of Risk management approaches
% Risk responses that follow company

emergency response procedure
Risk Management Quarterly basis
% Assets with risk assessment overview
# Risks identified per asset

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3.3.3 Internal Reporting Framework (Dashboards)
The principal objective of creating the dashboard is to track, monitor and visualize all the KPIs and business metrics in one place to
give an at-a-glance vision of RSG’s Site and Corporate performances to the upper management and other Corporate functions.
Monthly reports shall be prepared and shared with the management to demonstrate RSG’s overall progress against the defined KPIs
and targets to identify the needed corrective actions.
3.3.4 External Reporting Framework (e.g., GRI, GRESB, SBTI, etc.)

RSG has established a set of initiatives and programs that would reinforce the business to achieve its sustainability performance KPIs
and targets. Investor requirements and business needs shall both be taken into account when selecting the supporting programs
and projects.
The following are some examples of external reporting frameworks that can be adopted to support the relevant KPIs:
Environmental pillar with its relevant initiatives and programs:
• GRESB Assessment
Water • GRI Sustainbility Reporting
• Green Finance Framework
• GRI Sustainbility Reporting
Waste • Green Finance Framework
• Circular Economy Inititatives
Energy Efficiency • Green Finance Framework
• CDP
• TCFD Framework
• GRI Sustainability Reporting
Green Certification • Green Finance Framework
• LEED Certification
• LEED Cities & Communities
GHG Management • Green Finance Framework
• CDP
• TCFD Framework
Site Selection and Planning • Green Finance Framework

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Social pillar with its relevant initiatives and programs:
External Stakeholders • GRI Sustainbility Reporting
Internal Stakeholders • GRI Sustainability Reporting
Sustainable Procurement • GRI Sustainbility Reporting
Economic pillar with its relevant initiatives and programs:
TRSA (SEZ) Self-sufficiency • GRI Sustainability Reporting
Foreign Direct Investment • GRI Sustainability Reporting
Circular Economy • GRI Sustainbility Reporting

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4 SYSTEM IMPLEMENTATION
System Implementation is a process of defining how the KPIs are identified by reporting frequency, phase, and how the KPIs are
assigned to relevant divisions at corporate and site project levels.
4.1 Implementation Guideline

The KPIs are collected following the five steps below:
1. Each metric is assigned to a relevant division
2. Each metric is reported at a different frequency (monthly, quarterly or

annually)
3. Each metric has a different implementation phase; phased by year
4. Each division is assigned by specific programs and assets at a site

project & corporate level
5. Each metric is to be supported by evidence or comments as required
4.2 Phased Implementation Approach

The phases are implemented by three different aspects: (see figure below)
Aspect 1: KPIs
The implementation of the phases are based on KPI metrics

that have been set in RSG’s Sustainability Strategy.
Aspect 2: Reporting frequency
Indicates which years the KPIs will be reported in via different

reporting frequencies; either monthly, quarterly or annually.
Aspect 3: Target Performance
The priority of the performance targets are set from high to

low based on the phases implemented.
4.3 Engagement with other Divisions

The taskforce members play an important role in providing
KPIs and accomplishing certain needed performance targets. The Sustainability Performance (SP) team engages with the divisions
following the steps below:
1. Providing induction sessions with the relevant taskforce on how to gather all KPIs following the indicated reporting
frequencies and measuring units.
2. KPI data collection forms including guidelines and instructions are distributed to the relevant taskforce members to achieve
the performance targets within the phases implemented.
3. KPIs documentation is circulated as supporting files to provide further information on the metrics that apply to the KPIs.
4. The divisions transmit the filled in data collection forms to the Sustainability Performance team to be consolidated and
collated.

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4.4 Project Management Information System (PMIS) – Enablon
4.4.1 Enablon has been chosen as a compliance platform for implementing and tracking business metrics across RSG, including
metrics for sustainability performance. The GES division’s Sustainability Performance Management System is being
incorporated into the Enablon system. KPIs will be integrated into the PMIS system to produce the KPIs performance reports.
The KPIs performance report will feed into the dashboards either internally (RSG) or externally (GRI, GRESB, TCFD and SBTi).
The main PMIS for KPI performance reporting will cover two options, namely:
4.4.2 The Enablon system helps the organization track different performance points of view such as Environment & Sustainability,
HSE, Risk Management and Compliance. For Environment & Sustainability, the following platforms will apply to the Enablon
system:
▪ Metrics (Water and Energy)

▪ Waste Management
▪ GHG Management
▪ Reporting
4.4.3 The Business intelligence (BI) transforms the data into actionable insights that shows business performance and decisions.
Additionally, the tool analyzes the data and presents the KPIs performance via dashboards and reports.

Rev. 00, Dec 15 2022 Page | 22
5 RESPONSIBILITIES
5.1 Taskforce Mapping (Responsibility Matrix / Division of Responsibility)
5.1.1 Each division must delegate representatives to be part of the Sustainability Taskforce- to gather data on their relevant
KPIs/metrics, collate for their overall projects and submit to the GES division’s Sustainability department in a timely and
accurate manner. Taskforce members from each division must take full responsibility and accountability for the timely and
accurate collection and validation of data.
5.1.2 In addition to reporting on the Sustainability KPIs/ metrics, the GES Division will also report on how the taskforce members
from each Division have provided their data in terms of accuracy, completeness and timeliness.
Taskforce List:
• Cost, Commercial and Procurement
• Finance and Investments
• GRC
• H&S
• Human Resources
• EPMO
• External Affairs & Government Relations
• Project Delivery
• Group E&S (GES)
o GES – Site Compliance
o GES - Social Development
• SEZ
• CEO Office
• Strategy
• Operations
The above list may be amended and updated, as and when required. Details on the responsibilities of the taskforce members is
provided on the following pages.

Rev. 00, Dec 15 2022 Page | 23
5.2 Responsibility Matrix
Site Project Environmental metrics by division:
Sustainability
GES – Site Compliance SEZ Projects Delivery
Accreditation
1. Total water consumed
2. # of employees
3. Total water withdrawn
Water 4. Total water recycled
Consumption 5. Total water discharged
Management
6. Total water discharged
7. Total treated water
discharged
1. Total Compostable Organic

Waste
2. Total Recyclable Non-Haz
Waste
3. Total Non-Recyclable Haz
Waste
Waste 4. Total Special Waste
Management 5. Total Waste disposed by
landfill
6. $ Waste Disposal Cost
7. # Contaminated Bins
Inspected
8. Total Other Waste
1. Fuel Consumption - Stationary
Combustion 1. $ Energy costs before
implementing conservation
2. Fuel Consumption - Mobile
and efficiency improvement
Combustion
initiatives
Energy 3. Fuel Consumption – Others
Efficiency 4. Grid electricity from 2. $ Energy costs after
renewable sources implementing conservation
5. Grid electricity from non- initiatives
renewable sources
1. Biofuels consumption
GHG 1. Fossil fuels consumption
Management 2. Green-fuels consumption
1. # of Mangroves
Compensated
Site selection 2. Total of Mangroves
and Planning 3. # of Coral Enhancements
4. Total # of Corals
1. Assets certified to a
recognized sustainability
standard
Green 2. Assets pursuing or having
Certification achieved LEED Gold
certification or equivalent
3. Total Assets

Rev. 00, Dec 15 2022 Page | 24
Site Project Social metrics by division:
Cost,
GES – Site GES – Social
HR H&S Commercial and
Compliance Development
Procurement
1. # Workforce from 1. Workforce from 1. Resettlement and/or
Local Community Local Community by relocation activity
hire by Contractors RSG occurred in the year
2. Total Workforce of 2. Total Workforce of 2. Households resettled
the Project the Project and/or relocated
3. # Community 3. #Community Complaints
Complaints received received by RSG
by Contractors 4. Total Community
4. Total Community Complaints received
External
Complaints received 5. #Community Complaints
Stakeholders
5. # Community Resolved by RSG
Engagement Complaints Resolved 6. # Community
by Contractors involvement initiatives
7. $ Community Investment
8. # Community
sponsorship for projects
1. Campaigns involving
social cultural programs
1. Work related
incidents that result
in lost time by RSG
2. Man hours worked
3. Work related
incidents that result
in lost time by
1. # Total number of 1. Total number of Contractors
Internal incidents of incidents of 4. Man hours worked
discrimination discrimination by Contractors
Stakeholders
reporting by during the reporting 5. Incident
Engagement employees to period investigations
Contractors completed on time
6. Incident
investigations
conducted
7. Cost of implementing
occupational health
and safety measures
1. $ Spending on local
suppliers
2. $ Total spending on
suppliers
3. Assets have
implemented a
supplier code of
conduct
4. Total Assets
5. Suppliers and
Contractors have
undergoing
Sustainable screening in ESG
Procurement issues
6. # Suppliers and
contractors
7. Suppliers and
Contractors signed
Code of Conduct and
Ethics Policy
8. # Suppliers and
contractors
9. # Suppliers engaged
in environmental
initiatives

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Site Project Economic metrics by division:
Finance & Cost, Commercial

Projects Delivery SEZ GRC
Investments and Procurement
1. $ Environmental 1. Investment income

1. $ Cost savings of the 1. Customers stating
protection 2. Changes in market
project resulting from they are satisfied
Foreign Direct expenditures and value of investments
with the service
innovations 3. Taxes on income
Investment investments levels
4. Management
2. Customers surveyed
expenses
1. Customers stating
they are satisfied with
RSZA (SEZ) Self- the service levels
sufficiency 2. Customers surveyed
1. Units of Electrical
Energy (kWh)
produced from
Waste to Energy
2. # Initiatives for
waste avoidance and
Circular minimization
Economy 3. Tons of compost
from facility
4. # Initiatives to
facilitate material
exchanges between
Projects, Partners
and Business
1. Risk management
approaches adopted
2. Risk management
approaches
3. Risk responses that
follow company
Risk emergency response
Management procedures
4. Risk responses
5. Assets with risk
assessment overview
6. Risks identified per
asset
7. Total Assets

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Corporate Environmental metrics by division:
CEO Office Sustainability Accreditation
1. Total water consumed
2. # employees
Water 3. Total water withdrawn
Consumption 4. Total water recycled
Management
5. Total Reused grey water
1. Total Recyclable Organic Waste
2. Total Recyclable Non-Haz Waste
3. Total Non-Recyclable Haz Waste

Waste 4. Total Special Waste
Management 5. $ Waste Disposal Cost
6. Contaminated Bins Inspected
7. Total Other Waste
1. Fuel Consumption - Stationary Combustion
2. Fuel Consumption - Mobile Combustion
3. Fuel Consumption – Others
4. Grid electricity from renewable sources
Energy Efficiency 5. Grid electricity from non-renewable sources
6. $ Energy costs before implementing conservation and efficiency

improvement initiatives
7. $ Energy costs after implementing conservation and efficiency
improvement initiatives
1. Assets certified to a recognized sustainability standard
Green 2. Assets pursuing or having achieved LEED Gold certification or

equivalent
Certification
3. Total Assets

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Corporate Social metrics by division:
Cost, Commercial and

HR H&S HR
Procurement
1. # Corporate community
involvement initiatives
2. $ Community Investment
External 3. # Corporate sponsorship
Stakeholder for community projects
Engagement 4. % CSR campaigns involving
socio-cultural programs
5. Total CSR Campaigns
1. # Total sickness absence
days
2. Total Employees
3. # Employee satisfaction
with HR services delivered 1. Work related incidents that
4. # Employees who attended
result in lost time by RSG
survey 2. Man hours worked
5. # Employees that are tested 3. Incident investigations
Internal to confirm understanding of completed on time
Stakeholder code of conduct 4. Incident investigations
Engagement 6. Total Employees conducted
7. $ Spent for compliance / 5. 5. Cost of implementing
ethics training occupational health and
8. Total Employees
safety measures
9. # Total number of incidents

of discrimination during the
reporting period
1. $ Spending on local
suppliers
2. $ Total spending on
suppliers
3. Assets have implemented a
supplier code of conduct
4. Total Assets
5. Suppliers and Contractors
Sustainable have undergoing screening
Procurement in ESG issues
6. # Suppliers and contractors
7. Suppliers and Contractors
signed Code of Conduct
and Ethics Policy
8. # Suppliers and contractors
9. 9. # suppliers engaged in
environmental initiatives

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Corporate Economic metrics by division:
Environmental Finance & Sustainability

EPMO GRC GES
Compliance Investments Performance
1. Investment
income
2. Changes in
1. ESG ranking
market value of from previous 1. $ Environmental
investments year protection
Foreign Direct 2. ESG ranking expenditures and
3. Taxes on income
Investment actual year investments
4. Management
expenses
1. $Environmental 1. # Strategic
penalties objectives
RSZA (SEZ) Self- 1. $ Cost of non-
2. # Reported
achieved
compliance
sufficiency regulatory 2. # Strategic
incidents objectives set
1. # Circular
Economy
management
approaches
adopted
Circular
Economy 2. # Circular
Economy
management
approaches
1. Risk management
approaches
adopted
2. Risk management
approaches
3. Risk responses
that follow
company
emergency
Risk response
Management procedures
4. Risk responses
5. Assets with risk

assessment
overview
6. Risks identified
per asset
7. Total Assets

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5.3 Performance Management Training
All taskforce members are to be trained as necessary to undertake their assigned activities and responsibilities effectively when
managing and reporting their relevant KPIs. Therefore, the trainings delivered shall cover KPIs and Enablon as per below:
5.2.1 KPIs
The following outlines the training to be delivered:
• The delegated taskforce members are given an exhaustive induction and training on the defined KPIs prior to the data
collection covering:
o The relevant KPIs & metrics
o The agreed phases for each KPI
o The reporting frequency
o The regulations and instructions
o KPIs data collection forms
• The taskforce members are given the guidelines and instructions for the KPIs data collection forms which cover the
following:
o The relevant KPIs & metrics
o The phases for each KPI
o The reporting frequency
o Programs and Assets
• The taskforce members are provided with the KPIs documentation forms which define the metrics and the evidence
required for each.
• All divisions are to understand their main roles and agree to provide the data requested as per the reporting frequencies
defined and to adhere to the timeline for submitting the data collection forms without delays.
5.2.2 Enablon
The following outlines the training to be delivered:
• Taskforce members are introduced to the process that has been developed to upload the data into Enablon while
adhering to the defined timeline.
• Taskforce members are trained to validate the metrics before inputting them onto Enablon within the defined timeline.
• Taskforce members are trained to understand the reporting dashboards containing the relevant KPIs.
In-house training is to be conducted by appropriately skilled and competent trainers with relevant experience, depending on the
subject matter.
Training may be performed by suitably trained, qualified, and experienced external service providers.

Rev. 00, Dec 15 2022 Page | 30
6 ANNEXES
6.1 Metrics and Calculations
Site Project Environmental Sustainability
Sustainability
KPIs Metrics for calculation Calculation Methodology
Strategy
Water Consumption Total water consumed 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑
𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 = (
intensity # of employees # 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
Total water withdrawn

Water withdrawal 𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 =
𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑
# 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
intensity
# of employees
Total water recycled

𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑟𝑒𝑐𝑦𝑐𝑙𝑒𝑑
% Recycled water used %=( ) × 100
Water Consumption 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑
Total water consumed
Management
Total water discharged
% Total water 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑑𝑖𝑠𝑐ℎ𝑎𝑟𝑔𝑒𝑑
%=( ) × 100
discharged 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑤𝑖𝑡ℎ𝑑𝑟𝑎𝑤𝑛
Total water withdrawn
Total treated discharged of water

% Total treated 𝑇𝑜𝑡𝑎𝑙 𝑡𝑟𝑒𝑎𝑡𝑒𝑑 𝑤𝑎𝑡𝑒𝑟 𝑑𝑖𝑠𝑐ℎ𝑎𝑟𝑔𝑒𝑑
%=( ) × 100
discharged of water 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑑𝑖𝑠𝑐ℎ𝑎𝑟𝑔𝑒𝑑
Total water discharged
Total Organic Waste

Total Recyclable Non-Hazardous Total Waste = 𝑇𝑜𝑡𝑎𝑙 𝑂𝑟𝑔𝑎𝑛𝑖𝑐 𝑊𝑎𝑠𝑡𝑒 +
𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑙𝑒 𝑁𝑜𝑛 − 𝐻𝑎𝑧𝑎𝑟𝑜𝑑𝑢𝑠 𝑊𝑎𝑠𝑡𝑒 +
Waste 𝑇𝑜𝑡𝑎𝑙 𝐻𝑎𝑧𝑎𝑟𝑑𝑜𝑢𝑠 𝑊𝑎𝑠𝑡𝑒 + 𝑇𝑜𝑡𝑎𝑙 𝐿𝑎𝑛𝑑𝑓𝑖𝑙𝑙 𝑊𝑎𝑠𝑡𝑒 +
Total Waste Generated Total Hazardous Waste 𝑇𝑜𝑡𝑎𝑙 𝑂𝑡ℎ𝑒𝑟 𝑊𝑎𝑠𝑡𝑒
Total Landfill Waste
Total Other Waste- insulation,
concrete, furnishing
A= Total Special Waste- treated
Total Special waste
Sludge
A
Total Compostable Organic Waste

% Compostable 𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑚𝑝𝑜𝑠𝑡𝑎𝑏𝑙𝑒 𝑜𝑟𝑔𝑎𝑛𝑖𝑐 𝑤𝑎𝑠𝑡𝑒
%=( )
Organic Waste 𝑇𝑜𝑡𝑎𝑙 𝑊𝑎𝑠𝑡𝑒 𝐺𝑒𝑛𝑒𝑟𝑎𝑡𝑒𝑑
Total Recyclable Non-Hazardous

𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑙𝑒 𝑁𝑜𝑛 − 𝐻𝑎𝑧𝑎𝑟𝑑𝑜𝑢𝑠𝑒 𝑤𝑎𝑠𝑡𝑒
% Recyclable Non- Waste %=( )
𝑇𝑜𝑡𝑟𝑎𝑙 𝑤𝑎𝑠𝑡𝑒 𝑔𝑒𝑛𝑒𝑟𝑎𝑡𝑒𝑑
Hazardous Waste
Waste Management
Total Recyclable Hazardous Waste
% Recyclable %=(
𝑇𝑜𝑡𝑎𝑙 𝑟𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑒 𝐻𝑎𝑧𝑎𝑟𝑑𝑜𝑢𝑠 𝑤𝑎𝑠𝑡𝑒
)
𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑠𝑡𝑒 𝑔𝑒𝑛𝑒𝑟𝑎𝑡𝑒𝑑
Hazardous Waste × 100
Total waste disposed at

Total waste disposed at Averda Total waste disposed at Averda waste management
Averda waste
waste management centre centre
management centre
Total Waste to landfill

𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑠𝑡𝑒 𝑡𝑜 𝑙𝑎𝑛𝑑𝑓𝑖𝑙𝑙
% Waste to Landfill %=(
) × 100
$ Waste Disposal Cost 𝑊𝑎𝑠𝑡𝑒 𝑑𝑖𝑠𝑝𝑜𝑠𝑎𝑙 𝐶𝑜𝑠𝑡

$ Waste Disposal Cost $/𝑻𝒐𝒏 = ( )
Per Ton
Fuel Consumption - Stationary

Combustion
Total Energy Total Energy = (𝐹𝑢𝑒𝑙 − 𝑆𝑡𝑎𝑡𝑖𝑜𝑛𝑎𝑟𝑦 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Energy Efficiency Fuel Consumption - Stationary 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡) + (𝐹𝑢𝑒𝑙 − 𝑀𝑜𝑏𝑖𝑙𝑒 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Consumption-Scope 1 Combustion 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡) + (𝐹𝑢𝑒𝑙 − 𝑂𝑡ℎ𝑒𝑟𝑠 ∗ 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡)
Fuel Consumption - Others

Rev. 00, Dec 15 2022 Page | 31
Sustainability
Strategy
Grid electricity from renewable Total Electricity =

Total Electricity sources 𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 +
𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚 𝑛𝑜𝑛 − 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠
Consumption- Scope 2
Grid electricity from non-renewable
sources
Total Energy
𝑇𝑜𝑡𝑎𝑙 𝐸𝑛𝑒𝑟𝑔𝑦
𝑬𝒏𝒆𝒓𝒈𝒚 𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 = ( )
Energy intensity # 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
# of employees
Grid electricity from renewable

% Energy use from sources %=(
𝐸𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑡𝑦 𝑓𝑟𝑜𝑚 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒
) × 100
𝑇𝑜𝑡𝑎𝑙 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑡𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛
Renewable source
A = $ Energy costs before

implementing conservation and 𝐴−𝐵
% Energy cost saved %=( ) × 100
efficiency improvement initiatives 𝐴
due to conversion and
B = $ Energy costs after
efficiency improvement implementing conservation and
efficiency improvement initiatives
Combustion GHG DE = (𝐹𝑢𝑒𝑙 − 𝑆𝑡𝑎𝑡𝑖𝑜𝑛𝑎𝑟𝑦 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗ 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗
Fuel Consumption - Mobile 𝐸𝐹) + (𝐹𝑢𝑒𝑙 − 𝑀𝑜𝑏𝑖𝑙𝑒 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗ 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗ 𝐸𝐹) +
GHG direct emissions- (𝐹𝑢𝑒𝑙 − 𝑂𝑡ℎ𝑒𝑟𝑠 ∗ 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗ 𝐸𝐹)
Combustion
Scope 1 Fuel Consumption – Others
+(𝑅𝑒𝑓𝑟𝑖𝑔𝑒𝑟𝑎𝑛𝑡 𝐶𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 ∗ 𝐸𝐹)
Combustion
Refrigerant Consumption
Grid electricity from renewable
GHG indirect sources GHG IE = (𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 ∗ 𝐸𝐹) +
(𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚 𝑛𝑜𝑛 − 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 ∗ 𝐸𝐹)
emissions-Scope 2 Grid electricity from non-renewable
sources

Total GHG Emissions-
GHG Management 𝑮𝑯𝑮 𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 =
𝑇𝑜𝑡𝑎𝑙 𝐺𝐻𝐺 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠
Scope 1+2 # 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
Total GHG emissions

GHG emissions
Total GHG = 𝐺𝐻𝐺 𝑑𝑖𝑟𝑒𝑐𝑡 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠 + 𝐺𝐻𝐺 𝑖𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠
intensity
# of employees
Biofuels consumption
% Biofuels and Green-

𝐵𝑖𝑜𝑓𝑢𝑙𝑒𝑠 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 +
𝐺𝑟𝑒𝑒𝑛 − 𝑓𝑢𝑒𝑙𝑠 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛
Green-fuels consumption %= × 100
fuels rate 𝑇𝑜𝑡𝑎𝑙 𝐸𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 − 𝑆𝑐𝑜𝑝𝑒 1
( )
Total Energy Consumption - Scope 1
Percentage (number)
# Of Mangroves Compensated # 𝑜𝑓 𝑚𝑎𝑛𝑔𝑟𝑜𝑣𝑒𝑠 𝑐𝑜𝑚𝑝𝑒𝑛𝑠𝑎𝑡𝑒𝑑
mangroves %=(
𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑚𝑎𝑛𝑔𝑟𝑜𝑣𝑒𝑠
) × 100
Site selection and compensation
Total of Mangroves
Planning
Percentage of Coral # 𝑜𝑓 𝑐𝑜𝑟𝑎𝑙 𝑒𝑛ℎ𝑎𝑛𝑐𝑒𝑚𝑒𝑛𝑡𝑠
# Of Coral Enhancements %=( ) × 100
enhancements 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑐𝑜𝑟𝑎𝑙

Rev. 00, Dec 15 2022 Page | 32
Site Project Environmental Sustainability
Sustainability
Strategy
A = # Resettlement and/or
# Resettlement and/or relocation
relocation activity occurred in the A
activity occurred in the year
year
# Of households resettled and/or A = # of households resettled
A
relocated and/or relocated
% Workforce from local community # Workforce from Local Community # 𝑤𝑜𝑟𝑘𝑓𝑜𝑟𝑐𝑒 𝑓𝑟𝑜𝑚 𝑙𝑜𝑐𝑎𝑙 𝑐𝑜𝑚𝑚𝑢𝑛𝑖𝑡𝑦
%=( ) × 100
hire by Contractors Total Workforce of the Project 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑤𝑜𝑟𝑘𝑓𝑜𝑟𝑐𝑒 𝑜𝑓 𝑡ℎ𝑒 𝑝𝑟𝑜𝑦𝑒𝑐𝑡
% Workforce from local community # Workforce from Local Community # 𝑤𝑜𝑟𝑘𝑓𝑜𝑟𝑐𝑒 𝑓𝑟𝑜𝑚 𝑙𝑜𝑐𝑎𝑙 𝑐𝑜𝑚𝑚𝑢𝑛𝑖𝑡𝑦
%=( ) × 100
hire by RSG Total Workforce of the Project 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑤𝑜𝑟𝑘𝑓𝑜𝑟𝑐𝑒 𝑜𝑓 𝑡ℎ𝑒 𝑝𝑟𝑜𝑦𝑒𝑐𝑡
# Community Complaints received by # Community Complaints received

A
Contractors by Contractors
# Community Complaints received by A=# Community Complaints
A
External RSG received by RSG
# Community Complaints Resolved
Stakeholders % Community Complaints resolved by # 𝑜𝑓 𝑐𝑜𝑚𝑝𝑙𝑎𝑖𝑛𝑡𝑠 𝑟𝑒𝑠𝑜𝑙𝑣𝑒𝑑
Total Community Complaints %=( ) × 100
Engagement Contractors 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑐𝑜𝑚𝑝𝑙𝑎𝑖𝑛𝑡𝑠 𝑟𝑒𝑐𝑒𝑖𝑣𝑒𝑑
received by Contractors
# Community Complaints Resolved
% Community Complaints resolved by # 𝑜𝑓 𝑐𝑜𝑚𝑝𝑙𝑎𝑖𝑛𝑡𝑠 𝑟𝑒𝑠𝑜𝑙𝑣𝑒𝑑
Total Community Complaints %=( ) × 100
RSG 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝑐𝑜𝑚𝑝𝑙𝑎𝑖𝑛𝑡𝑠 𝑟𝑒𝑐𝑒𝑖𝑣𝑒𝑑
received by RSG
A=# Community involvement
# Community involvement initiatives
initiatives
A
$ Community Investment A=$ Community Investment A
A=# Community sponsorship for
# Community sponsorship for projects
projects
A
# Campaigns involving social cultural A=# Campaigns involving social
A
programs cultural programs
# Initiatives to support employment of A = # Initiatives to support
A
local community employment of local community
A = # Work related incidents that
Lost time injury frequency rate by
result in lost time 𝐴 × 200,000
Contractors
B = # Man hours worked 𝐵
A = # Work related incidents that
Lost time injury frequency rate by RSG
result in lost time
Employees
B = # Man hours worked
A = $ Cost of implementing
$ Occupational health and safety cost
occupational health and safety A
factor
Internal measures
Stakeholders A = # Incident investigation
% Incident investigation completed on completed on time 𝐴
Engagement % = ( ) × 100
time B = # Incident investigations 𝐵
conducted
# Total number of incidents of A = # Total number of incidents of
discrimination during the reporting discrimination during the reporting A
period period
# Total number of incidents of A = # Total number of incidents of A
discrimination reporting by employees discrimination during the reporting
to Contractors period
$ 𝑠𝑝𝑒𝑛𝑑𝑖𝑛𝑔 𝑜𝑛 𝑙𝑜𝑐𝑎𝑙 𝑠𝑢𝑝𝑝𝑙𝑖𝑒𝑟𝑠
$ Spending on local suppliers %=( ) × 100
% Spending on locally based suppliers $ 𝑇𝑜𝑡𝑎𝑙 𝑠𝑝𝑒𝑛𝑑𝑖𝑛𝑔 𝑜𝑛 𝑠𝑢𝑝𝑝𝑙𝑖𝑒𝑟𝑠
$ Total spending on suppliers
A = Assets have implemented a
% Assets which have implemented a 𝐴
supplier code of conduct % = ( ) × 100
supplier code of conduct 𝐵
B = Total Assets
A = Suppliers and Contractors have
Sustainable % Suppliers and Contractors that have 𝐴
undergoing screening in ESG issues % = ( ) × 100
Procurement undergone screening in ESG issues 𝐵
B = # Suppliers and contractors
A = Suppliers and Contractors
% Suppliers and Contractors who
signed Code of Conduct and Ethics 𝐴
signed the code of conduct and the % = ( ) × 100
Policy 𝐵
ethics policy
B = # Suppliers and contractors
# Suppliers engaged in environmental A = # suppliers engaged in
A
initiatives environmental initiatives

Rev. 00, Dec 15 2022 Page | 33
Site Project Economic Sustainability
Sustainability
Strategy
# Cost improvement plans A = # Cost improvement plans A
A = # Active running projects on

RSZA (SEZ) Self-
% Active running projects on time, time, on budget and according to
sufficiency 𝐴
on budget and according to specifications % = ( ) × 100
𝐵
specifications
B = # Active running projects
$ Project cost savings from A = $ Cost savings of the project

A
innovation resulting from innovations
A = # Customers stating they are

% Customer satisfaction with service satisfied with the service levels 𝐴
% = ( ) × 100
levels 𝐵
B = # Customers surveyed
$ Environmental protection A = $ Environmental protection

A
Foreign Direct expenditure and investment expenditures and investments
investment
A = $ Investment income
B = $ Changes in market value of

$ Net returns on investments investments
C = $ Taxes on income
𝐴+𝐵−𝐶−𝐷
D = $ Management expenses
Units of Electrical Energy (kWh) A = kWh produced from waste to

A
produced from Waste to Energy energy
# Initiatives for waste avoidance A= # Initiatives for waste

A
and minimization avoidance and minimization
Circular Economy Tons of compost from facility A = Tons of compost from facility A
A = # Initiatives to facilitate
# Initiatives to facilitate material material exchanges between
exchanges between Projects, Projects, Partners and Businesses A
Partners and Businesses
A = # Risk management
% Adoption of Risk Management approaches adopted 𝐴
% = ( ) × 100
approaches B = # Risk management 𝐵
approaches
A = # Risk responses that follow
% Risk responses that follow company emergency response
procedures 𝐴
company emergency response % = ( ) × 100
procedure 𝐵
Risk Management B = # Risk responses
A = Assets with risk assessment

𝐴
overview % = ( ) × 100
𝐵
B = Total Assets
# Risks identified per asset A = # Risks identified per asset A

Rev. 00, Dec 15 2022 Page | 34
Corporate Environmental Sustainability
Sustainability
Strategy
Total water consumed 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑

Water Consumption intensity 𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 =
# Employees # 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
Water Total water recycled 𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑟𝑒𝑐𝑦𝑐𝑙𝑒𝑑

Consumption % Recycled water used %=(
𝑇𝑜𝑡𝑎𝑙 𝑤𝑎𝑡𝑒𝑟 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑
) × 100
Total water consumed
Management
Total Reused grey water 𝑇𝑜𝑡𝑎𝑙 𝑟𝑒𝑢𝑠𝑒𝑑 𝑔𝑟𝑒𝑦 𝑤𝑎𝑡𝑒𝑟
% Reused grey water %=(
𝑇𝑜𝑡𝑎𝑙 𝑔𝑟𝑒𝑦 𝑤𝑎𝑡𝑒𝑟
) × 100
Total Grey water
Total Organic Waste Total Waste = 𝑇𝑜𝑡𝑎𝑙 𝑂𝑟𝑔𝑎𝑛𝑖𝑐 𝑊𝑎𝑠𝑡𝑒 +
𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑙𝑒 𝑂𝑟𝑔𝑎𝑛𝑖𝑐 𝑊𝑎𝑠𝑡𝑒 +
Total Recyclable Non-
Total Waste Generated 𝑇𝑜𝑡𝑎𝑙 𝐻𝑎𝑧𝑎𝑟𝑜𝑑𝑢𝑠 𝑊𝑎𝑠𝑡𝑒 +
Hazardous Waste
Total Hazardous Waste
Total Special Waste- treated
Total Special Waste
Sludge
A
Total Recyclable Organic
% Recyclable Organic Waste Waste %=(
𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑙𝑒 𝑂𝑟𝑔𝑎𝑛𝑖𝑐 𝑊𝑎𝑠𝑡𝑒
) × 100
Waste Total Waste Generated
Management Total Recyclable Non- 𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑙𝑒𝑁𝑜𝑛 − 𝐻𝑎𝑧𝑎𝑟𝑑𝑜𝑢𝑠 𝑤𝑎𝑠𝑡𝑒
% Recyclable Non-Hazardous Hazardous Waste
%=(
) × 100
Waste
Total Recyclable Hazardous
𝑇𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑦𝑐𝑙𝑎𝑏𝑒 𝐻𝑎𝑧𝑎𝑟𝑑𝑜𝑢𝑠 𝑤𝑎𝑠𝑡𝑒
% Recyclable Hazardous Waste Waste %=(
)
Total Waste Generated × 100
$ Waste Disposal Cost 𝑊𝑎𝑠𝑡𝑒 𝑑𝑖𝑠𝑝𝑜𝑠𝑎𝑙 𝐶𝑜𝑠𝑡

$ Waste Disposal Cost Per Ton $/𝑻𝒐𝒏 = (
)
Fuel Consumption - Total Energy = (𝐹𝑢𝑒𝑙 − 𝑆𝑡𝑎𝑡𝑖𝑜𝑛𝑎𝑟𝑦 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Stationary Combustion 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡) + (𝐹𝑢𝑒𝑙 − 𝑀𝑜𝑏𝑖𝑙𝑒 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Total Energy Consumption- Fuel Consumption - 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡) + (𝐹𝑢𝑒𝑙 − 𝑂𝑡ℎ𝑒𝑟𝑠 ∗
Scope 1 Stationary Combustion
𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡)
Fuel Consumption - Others

Grid electricity from Total Electricity =
𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 +
Total Electricity Consumption- renewable sources
𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚 𝑛𝑜𝑛 − 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠
Scope 2 Grid electricity from non-
renewable sources 𝑇𝑜𝑡𝑎𝑙 𝐺𝐻𝐺 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠
𝑮𝑯𝑮 𝑰𝒏𝒕𝒆𝒏𝒔𝒊𝒕𝒚 =
Total Energy # 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
Energy intensity
Energy Efficiency # employees
Grid electricity from
% Energy use from Renewable renewable sources 𝐸𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑡𝑦 𝑓𝑟𝑜𝑚 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒
%=( ) × 100
source 𝑇𝑜𝑡𝑎𝑙 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑡𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛
A = $ Energy costs before
and efficiency improvement 𝐴−𝐵
% Energy cost saved due to %=( ) × 100
initiatives 𝐴
B = $ Energy costs after
improvement
initiatives
GHG Fuel Consumption -
GHG direct emissions-Scope 1
Management Stationary Combustion GHG DE = (𝐹𝑢𝑒𝑙 − 𝑆𝑡𝑎𝑡𝑖𝑜𝑛𝑎𝑟𝑦 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Fuel Consumption - Mobile 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗ 𝐸𝐹) + (𝐹𝑢𝑒𝑙 − 𝑀𝑜𝑏𝑖𝑙𝑒 𝐶𝑜𝑚𝑏𝑢𝑠𝑡𝑖𝑜𝑛 ∗
Combustion 𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗ 𝐸𝐹) + (𝐹𝑢𝑒𝑙 − 𝑂𝑡ℎ𝑒𝑟𝑠 ∗
𝐸𝑛𝑒𝑟𝑔𝑦 𝐶𝑜𝑛𝑡𝑒𝑛𝑡 ∗ 𝐸𝐹) +(𝑅𝑒𝑓𝑟𝑖𝑔𝑒𝑟𝑎𝑛𝑡 𝐶𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 ∗ 𝐸𝐹)
Refrigerant Consumption
Grid electricity from GHG IE = (𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚
GHG indirect emissions-Scope renewable sources 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 ∗ 𝐸𝐹) +
(𝐺𝑟𝑖𝑑 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑓𝑟𝑜𝑚 𝑛𝑜𝑛 −
2 Grid electricity from non- 𝑟𝑒𝑛𝑒𝑤𝑎𝑏𝑙𝑒 𝑠𝑜𝑢𝑟𝑐𝑒𝑠 ∗ 𝐸𝐹)
renewable sources
Total GHG Emissions-Scope GHG direct emissions
Total GHG = 𝐺𝐻𝐺 𝑑𝑖𝑟𝑒𝑐𝑡 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠 +
1+2 GHG indirect emissions
Total GHG emissions
GHG emissions intensity 𝐺𝐻𝐺 𝑖𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠
# Employees

Rev. 00, Dec 15 2022 Page | 35
Corporate Social Sustainability
Sustainability
Strategy
# Corporate community A = # Corporate community

A
involvement initiatives involvement initiatives
$ Community Investment A = $ Community Investment A
External # Corporate sponsorship for A = # Corporate sponsorship
Stakeholders A
community projects for community projects
Engagement A = CSR campaigns involving
% CSR campaigns involving socio-cultural programs 𝐴
% = ( ) × 100
socio-cultural programs B = Total CSR Campaigns 𝐵
Total Community Complaints
A = # Work related incidents
Lost time injury frequency rate 𝐴 × 200,000
that result in lost time
by RSG Employees 𝐵
B = # Man hours worked
A= # Total sickness absence
# Sickness absence days per 𝐴
days
employee 𝐵
B = Total Employees
A = $ Cost of implementing
$ Occupational health and safety
occupational health and safety A
cost factor
measures
A = # Incident investigation
% Incident investigation completed on time 𝐴
% = ( ) × 100
completed on time B = # Incident investigations 𝐵
conducted
Internal
A = # Employee satisfaction
Stakeholders
% Employee satisfaction with HR with HR services delivered 𝐴
Engagement % = ( ) × 100
services B = # Employees who attended 𝐵
survey
A = # Employees that are
% Employees that are tested to tested to confirm
𝐴
confirm understanding of code understanding of code of % = ( ) × 100
conduct 𝐵
of conduct
B = Total Employees
A = $ Spent for compliance /
$ Spent per employee for 𝐴
ethics training % = ( ) × 100
compliance 𝐵
B = Total Employees
# Total number of incidents of A = # Total number of
discrimination during the incidents of discrimination A
reporting period during the reporting period
$ Spending on local suppliers
% Spending on locally based $ 𝑠𝑝𝑒𝑛𝑑𝑖𝑛𝑔 𝑜𝑛 𝑙𝑜𝑐𝑎𝑙 𝑠𝑢𝑝𝑝𝑙𝑖𝑒𝑟𝑠
$ Total spending on suppliers %=( ) × 100
suppliers $ 𝑇𝑜𝑡𝑎𝑙 𝑠𝑝𝑒𝑛𝑑𝑖𝑛𝑔 𝑜𝑛 𝑠𝑢𝑝𝑝𝑙𝑖𝑒𝑟𝑠
B = Total Assets
% Suppliers and Contractors have undergoing screening in
𝐴
that have undergone screening ESG issues % = ( ) × 100
B = # Suppliers and
𝐵
in ESG issues
Sustainable
contractors
Procurement
% Suppliers and Contractors signed Code of Conduct and
𝐴
who signed the code of conduct Ethics Policy % = ( ) × 100
B = # Suppliers and 𝐵
and the ethics policy
contractors
# Suppliers engaged in A = # suppliers engaged in
A
environmental initiatives environmental initiatives

Rev. 00, Dec 15 2022 Page | 36
Corporate Economic Sustainability
Sustainability
Strategy
$ Environmental penalties $ Environmental penalties A
$ Cost of non-compliance A = $ Cost of non-compliance A

RSZA (SEZ) Self- # Reported regulatory A = # Reported regulatory A
sufficiency incidents incidents
𝐴
A = # Strategic objective % = ( ) × 100
% Strategic objectives achieved 𝐵
achieved 𝐵−𝐴
B = # Strategic objectives set %=( ) × 100
𝐴
A = ESG ranking from previous
year
% Improve ESG ranking
B = ESG ranking actual year
$ Environmental A = $ Environmental
protection expenditure protection expenditures and A
and investment investments
Foreign Direct
investment A = $ Investment income
B = $ Changes in market value

$ Net returns on
of investments
investments
C = $ Taxes on income 𝐴+𝐵−𝐶−𝐷
D = $ Management expenses
A = # Circular Economy
management approaches 𝐴
% Adoption of Circular adopted % = ( ) × 100
Circular Economy 𝐵
Economy approaches B = # Circular Economy
management approaches
A = # Risk management
% Adoption of Risk approaches adopted 𝐴
% = ( ) × 100
Management approaches B = # Risk management 𝐵
approaches
A = # Risk responses that 𝐴
% Risk responses that % = ( ) × 100
follow company emergency 𝐵
follow company response procedures
emergency response
Risk Management B = # Risk responses 𝐴
procedure % = ( ) × 100
𝐵
A = Assets with risk
assessment overview
B = Total Assets
# Risks identified per asset A = # Risks identified per asset A

Rev. 00, Dec 15 2022 Page | 37
6.2 Measuring Units (Conversion Factors) and Format
Sustainability Energy Content

KPIs Data collection form EF from GHG sheet
Strategy from GHG sheet

36.12 74.1
Combustion -Diesel
35.68 70.8
Combustion -Biodiesel (100%)
31.88 69.3
Combustion -Gasoline (Motor)
Combustion -Natural Gas 38.4 56.1
(average)
23.32 63.1
Combustion -LPG (average)
18.9 96.1
Combustion -Coal - Subbituminous
39.7 77.4
Total Fuel Consumption - Combustion -Fuel Oil
Stationary Combustion Fuel Consumption - Stationary
39.7 77.4
Combustion -Heavy Fuel Oil
38.8 13.9
Combustion -Waste oil (lubricants)
38.8 13.9
Combustion -Waste oil (hydraulics)
Energy Fuel Consumption - Stationary
Combustion -Petroleum based 38.8 3.5
greases
0.001551732 0.11
Combustion -Acetylene
0.016353641 0.415
Combustion -Soda ash use
0 202.92
Combustion -SF6
Fuel Consumption - Mobile
36.12 74.1
Combustion -Diesel
35.68 70.8
Combustion -Biodiesel (100%)
Total Fuel Consumption - 31.88 69.3
Combustion -Gasoline (Motor)
Mobile Combustion
Combustion -Diesel Heavy Vehicles 36.12 74.1
(general transport)
0.335653819 70.8
Combustion -Ethanol
Grid Electricity from Non-
KSA Grid Emission Factor 2021 - 0.568
Renewable (KgCO2/MWh)

Rev. 00, Dec 15 2022 Page | 38
6.3 Forms and Templates
Documents Links
https://theredsea.sharepoint.com/Shared%20Documents/Forms/AllItems.aspx?id=%2FShared%2
Site – Project Data Collection Form
0Documents%2FSustainability%20Data%20Collection%20Form&p=true&ga=1
Corporate - Office Data Collection https://theredsea.sharepoint.com/Shared%20Documents/Forms/AllItems.aspx?id=%2FShared%2

Form 0Documents%2FSustainability%20Data%20Collection%20Form&p=true&ga=1
KPIs Documentation form for https://theredsea.sharepoint.com/Shared%20Documents/Forms/AllItems.aspx?id=%2FShared%2

Site/project & Corporate level 0Documents%2FSustainability%20Performance&p=true&ga=1
KPIs Implementation tracker
0Documents%2FSustainability%20Performance&p=true&ga=1
Site – Project Data Collection Form
0Documents%2FSustainability%20Data%20Collection%20Form&p=true&ga=1
Corporate - Office Data Collection https://theredsea.sharepoint.com/Shared%20Documents/Forms/AllItems.aspx?id=%2FShared%2

Form 0Documents%2FSustainability%20Data%20Collection%20Form&p=true&ga=1
6.4 Supporting Documents
Description Reference No.
Environment and Sustainability Policy RSG-SU-PLC-0001
Environment and Sustainability Principles RSG-SU-GDL-0005
Sustainability Management (SM) Manual RSG-SU-MNL-0001
RSG Sustainability Strategy RSG-SU-GDL-0006

Rev. 00, Dec 15 2022 Page | 39

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FOR INTERNAL AND EXTERNAL USE

RSG-SU-GDL-0002 | Revision 00 | 15 Dec 2022

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

RSG level documents,

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

2 PURPOSE AND SCOPE ......................................................................................................................................................................... 7

3 SUSTAINABILITY KPI PROCESSES ...................................................................................................................................................... 8

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

CDP Carbon Disclosure Project

EHS Environmental, Health and Safety

ESG Environmental, Social and Governance

GES Group Environment and Sustainability

GRESB Global Real Estate Sustainability Benchmark

GRI Global Reporting Initiative

KPIs Key Performance Indicators

LEED Leadership in Energy and Environmental Design

NGOs Non-governmental Organizations

RSG Red Sea Global

RSZA Red Sea Zones Authority

SBTi The Science Based Targets initiative

SEZ Special Economic Zone

SPMS Sustainability Performance Management System

TCFD Task Force on Climate-related Financial Disclosures

RSP Red Sea Project

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

The CDP is an international non-profit organization based in the United Kingdom,

Circulytics is a digital measuring tool that provides companies with a comprehensive

Enablon, a cloud-based software, is the leading provider of integrated risk management,

The Global Reporting Initiative is an international independent standards organization

An indicator is a “measurable representation”. It is used to indicator measure the status or

An objective is a result you intend to achieve. Objectives can be strategic, tactical, or

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

2.2 Introduction to Sustainability Performance Indicators

2.2.2 Why it is important to report KPIs:

Risks for NOT reporting KPIs:

2.3 Scope of Reporting

Project: Construction activities, including

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

KPIs Selection Process:

KPIs Documentation Process:

1. Design of KPI documentation templates.

Finalize Identify and Report

Figure: 1 KPI Documentation Process

KPIs Activation Process:

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

KPI Selection & Implementation C A R I I I

SPMS Guideline Approval A R I I I

KPI Data collection forms distribution R C C C

KPI Data collection form submission A R R R

KPI Data validation A R R R

Enablon System Training C C C C

KPI Data submission via Enablon A R R R

Report externally (GRI*, GRESB, TCFD, etc.) A R C

3.2 Key Performance Indicators (KPIs)

3.2.1 Environment Pillar

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY

Corporate Site Project

RSG-SU-GDL-0002 FOR INTERNAL USE ONLY