Our Collaborative Approach

1. Recognize the Urgency and Strategic Importance of ESG: Understand that global sustainability standards, customer demands, investor expectations, and regulatory requirements are evolving. ESG adoption is considered a strategic imperative beyond mere compliance, essential for business resilience, mitigating risks, building long-term value, and gaining a competitive edge. 2. Analyze Your Current ESG Position, Risks, and Opportunities: Assess your business's performance around existing ESG practices. Identify actual and potential impacts on the economy, environment, and people, including human rights, by creating an overview of your activities, business relationships, and the sustainability context. Understand the financial implications of these risks and opportunities. 3. Understand Your Business Model and Value Chain: Formalize and visualize your business model and value chain to gain clarity on its structure. This is crucial for identifying applicable potentially material topics. 4. Identify Your Stakeholders: Identify stakeholders within your business ecosystem and local communities, including vulnerable groups, who are or could be affected by your activities. 5. Conduct a Carbon Inventory: Start with a thorough carbon inventory, assessing your carbon footprint. This is a fundamental step for managing costs, planning improvements, and gathering internal information. This includes measuring Scope 1 (direct), Scope 2 (energy indirect), and Scope 3 (other indirect) GHG emission

6. Determine Material Topics: Based on your assessment of impacts and stakeholder engagement, identify the topics that represent your organization's most significant impacts. This process involves financial materiality and impact materiality assessments and should incorporate perspectives from affected stakeholders. 7. Formulate Your ESG Strategy: Develop a tailored sustainability strategy or blueprint that aligns with your business goals, stakeholder expectations, and relevant global standards (like GRI or ISSB) and local regulations (like SEDG). This strategy should outline the standards and practices you adopt to embed environmental, social, and governance considerations into long-term strategy and day-to-day operations. 8. Define Policy Commitments: Establish policy commitments for responsible business conduct and sustainability. These policies should set out the expectations, values, principles, and norms of behavior. 9. Set Goals and Targets: Define specific goals and targets related to your material topics and strategic objectives, such as quantitative targets to reduce GHG emissions over short-term (up to 5 years) and long-term (more than 5 years) horizons. Specify the Scopes (1, 2, 3) to which these targets apply, report the baseline, and the timeline for achieving them. If reporting on climate change, goals and targets may be informed by scientific consensus and aligned with authoritative intergovernmental instruments or mandatory legislation

10. Embed Policy Commitments: Describe how you embed your policy commitments for responsible business conduct throughout your activities and business relationships. 11. Allocate Responsibility: Allocate responsibility for implementing the commitments across different levels within the organization. 12. Integrate Commitments: Integrate the commitments into organizational strategies, operational policies, and operational procedures. 13. Implement with Business Relationships: Implement your commitments with and through your business relationships. This includes due diligence processes to prevent, mitigate, and address actual and potential negative environmental and social impacts in the supply chain. Consider supplier environmental and social assessments. 14. Provide Training: Provide training on implementing the policy commitments. Training and guidance may also be provided to relevant employees on the link between the tax strategy, business strategy, and sustainable development. 15. Develop Data Collection and Validation Strategies: Establish strategies for collecting and validating data needed for tracking progress and reporting. Build management platforms to support this. 16. Implement Carbon Management Strategies: Put in place emission reduction plans and strategies based on your carbon footprint assessment. Examples of initiatives include energy efficiency improvements, fuel switching, reducing fugitive emissions, electrification of vehicle fleets (Scope 1), working with suppliers to reduce emission intensity, reducing transport emissions, and minimizing business travel (Scope 3). Consider strategies like carbon neutrality, offsetting, and negativity. 17. Adopt a Phased Approach: Implement the strategy through a phased and developmental approach, particularly considering varying levels of readiness. 18. Leverage Implementation Support: Utilize capacity building programs and tools to support the use of standards and implementation effort

19. Report on Management Approach and Impacts: For every material topic, report how the organization manages the topic, the associated impacts, and stakeholders’ reasonable expectations and interests using a management approach disclosure. Also, report topic-specific disclosures relevant to the impacts such as Scope 1,2 & 3 emissions reporting via GreenSwift Carbon Management Software Platform 20. Ensure Compliance and Transparency: Adhere to ESG reporting standards (such as GRI or ISSB) for transparency and accountability. This may involve aligning with local regulations and reporting requirements. Publish a GRI content index if reporting in accordance with GRI Standards. 21. Track Effectiveness of Actions: Track the effectiveness of your actions to manage impacts and achieve goals. Monitor ESG impacts, risks, and opportunities using relevant indicators. This is necessary to learn if policies and processes are implemented optimally and to drive continuous improvement. 22. Continuously Improve: Support continuous improvement in the quality of disclosures and sustainability practices. Review and update your strategy and disclosures as needed, potentially aligning with new versions of guidance or evolving global standards