Sustainability Reporting
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1 Sustainability Reporting 17 August 2017 Foo Kon Tan LLP. All rights reserved. -1-
2 Agenda S/N Items 1. SGX Sustainability Reporting Requirements 2. Sustainability Reporting Approach 3. Framework & Disclosure Requirements General Standards Specific Standards 4. Examples of Sustainability Reports 5. Sustainability Reporting at a Glance 6. Implementation Tips 7. Q&A Foo Kon Tan LLP. All rights reserved. -2-
3 SGX Sustainability Reporting Requirements Effective for financial year ending on, or after, 31 December Companies have to publish a sustainability report at least once a year, no later than 5 months after the end of each FY. In the first year of reporting, an issuer may report within 12 months from the end of its FY The report should describe the sustainability practices with reference to five primary components: 1) material ESG factors; 2) policies, practices and performance; 3) targets; 4) sustainability reporting framework; and 5) the Board statement. Comply or explain Foo Kon Tan LLP. All rights reserved. -3-
4 Sustainability Reporting Approach Reporting framework Select a reporting framework Provide a general description of the extent of the Company s application Identify material factors Establish and develop policies and data Board statement Describe the reasons and the process of selecting Environmental, Social and Governance ( ESG ) factors. Consider the relevance of ESG factors to the business, strategy, and key stakeholders. Establish the sustainability policies, practices and key performance indicators in relation to the material ESG factors identified. Provide both descriptive and quantitative information on each of the identified material ESG factors The Board has considered sustainability issues as part of its strategy formulation, and determined the material ESG factors. The Board has provided oversight of the management s monitoring of the material ESG factors. Foo Kon Tan Advisory Services Pte Ltd. All rights reserved. -4-
5 GRI Framework Ethics & Integrity Strategy Environmental Organizational Profile reporting the EESG impacts and its contribution, positive or negative, towards the achievement of sustainable development Social Economic Governance Stakeholder Engagement Reporting Practice Over 84% of the world s issued Sustainability Reports apply GRI. Adapted from the G4 Sustainability Reporting Guidelines, General and Specific Standard Disclosures Foo Kon Tan LLP. All rights reserved. -5-
6 Integrated Reporting Framework Value creation over time interactions, activities and relationships that are material to an organization s ability to create value for itself are included in the integrated report Source: The International Integrated Reporting Framework Foo Kon Tan LLP. All rights reserved. -6-
7 Reporting Options Core Comprehensive Source: GRI 2016 Standards Foo Kon Tan LLP. All rights reserved. -7-
8 GRI Standards: Standard Disclosures GRI Indicator Disclosure GRI 102: GENERAL Organizational Profile GRI Name of the organization GRI Activities, brands, products and services GRI Location of headquarters GRI Location of operations GRI Ownership and legal form GRI Markets served GRI Scale of the organization GRI Information on employees and other workers GRI Supply chain GRI Significant changes to the organization and its supply chain GRI Precautionary Principle or approach GRI External initiatives GRI Membership of associations Strategy GRI Statement from senior decision maker GRI Key impacts, risks, and opportunities Ethics and integrity GRI Values, principles, standards and norms of behavior GRI Mechanisms for advice and concerns about ethics Corruption is a factor required by SGX to be addressed Legend: Blue denotes Comprehensive requirements Foo Kon Tan LLP. All rights reserved. -8- Governance GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI GRI Governance structure Delegating authority Executive level responsibility for economic, environmental, and social topics Consulting stakeholders on economic, environmental, and social topics Composition of the highest governance body and its committees Chair of the highest governance body Nominating and selecting the highest governance body Conflicts of interest Role of highest governance body in setting purpose, values, and strategy Collective knowledge of highest governance body Evaluating the highest governance body s performance Identifying and managing economic, environmental, and social impacts Effectiveness of risk management processes Review of economic, environmental, and social topics Highest governance body s role in sustainability reporting Communicating critical concerns Nature and total number of critical concerns Remuneration policies Process for determining remuneration Stakeholders involvement in remuneration Annual total compensation ratio
9 GRI Standards: Standard Disclosures (Cont d) Stakeholder Engagement GRI List of stakeholder groups GRI Collective bargaining agreements GRI Identifying and selecting stakeholders GRI Approach to stakeholder engagement GRI Key topics and concerns raised Reporting Practice GRI Entities included in the consolidated financial statements GRI Defining report content and topic Boundaries GRI List of material topics GRI Restatements of information GRI Changes in reporting GRI Reporting period GRI Date of most recent report GRI Reporting cycle GRI Contact point for questions regarding the report GRI Claims of reporting in accordance with the GRI Standards GRI GRI content index GRI External assurance GRI 103: MANAGEMENT APPROACH GRI Explanation of the material topic and its Boundary GRI The management approach and its components GRI Evaluation of the management approach Foo Kon Tan LLP. All rights reserved. -9-
10 GRI Standards: Specific Disclosures SPECIFIC STANDARD DISCLOSURES Economic Performance GRI Direct Economic Value Generated and Distributed GRI Financial implications and other risks and opportunities due to climate change GRI Defined benefit plan obligations and other retirement plans GRI Financial assistance received from government Market Presence GRI Ratios of standard entry level wage by gender compared to local minimum wage GRI Proportion of senior management hired from the local community Indirect Economic Impacts GRI Infrastructure investments and services supported GRI Significant indirect economic impacts Procurement Practices GRI Proportion of spending on local suppliers Anti corruption GRI Operations assessed for risks related to corruption GRI Communication and training about anti corruption policies and procedures GRI Confirmed incidents of corruption and actions taken Anti competitive Behavior GRI Legal actions for anti competitive behavior, anti trust, and monopoly practices Materials GRI Materials used by weight or volume GRI Recycled input materials used GRI Reclaimed products and their packaging materials Energy GRI Energy consumption within the organization GRI Energy consumption outside of the Organization GRI Energy intensity GRI Reduction of Energy Consumption GRI Reductions in energy requirements of products and services Water GRI Water withdrawal by source GRI Water sources significantly affected by withdrawal of water GRI Water recycled and reused Biodiversity GRI GRI GRI GRI Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Significant impacts of activities, products, and services on biodiversity Habitats protected or restored IUCN Red List species and national conservation list species with habitats in areas affected by operations Emissions GRI Direct (Scope 1) GHG emissions GRI Energy indirect (Scope 2) GHG emissions GRI Other indirect (Scope 3) GHG emissions GRI GHG emissions intensity GRI Reduction of GHG emissions GRI Emissions of ozone depleting substances (ODS) GRI Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Effluents and Waste GRI Water discharge by quality and destination GRI Waste by type and disposal method GRI Significant spills GRI Transport of hazardous waste GRI Water bodies affected by water discharges and/or runoff Environmental Compliance GRI Non compliance with environmental laws and regulations Supplier Environmental Assessment GRI New suppliers that were screened using environmental criteria GRI Negative environmental impacts in the supply chain and actions taken Employment GRI New employee hires and employee turnover GRI Benefits provided to full time employees that are not provided to temporary or part time employees GRI Parental leave Labor/Management Relations GRI Minimum notice periods regarding operational changes Foo Kon Tan LLP. All rights reserved. -10-
11 GRI Standards: Specific Disclosures (Cont d) Occupational Health and Safety Workers representation in formal joint management worker GRI health and safety committees GRI Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work related fatalities GRI Workers with high incidence or high risk of diseases related to their occupation GRI Health and safety topics covered in formal agreements with trade unions Training and Education GRI Average hours of training per year per employee GRI Programs for upgrading employee skills and transition assistance programs GRI Percentage of employees receiving regular performance and career development reviews Diversity and Equal Opportunity GRI Diversity of governance bodies and employees GRI Ratio of basic salary and remuneration of women to men Non discrimination GRI Incidents of discrimination and corrective actions taken Freedom of Association and Collective Bargaining Operations and suppliers in which the right to freedom of GRI association and collective bargaining may be at risk Child Labor Operations and suppliers at significant risk for incidents of GRI child labor Forced or Compulsory Labor Operations and suppliers at significant risk for incidents of GRI forced or compulsory labor Security Practices Security personnel trained in human rights policies or GRI procedures Rights of Indigenous Peoples GRI Incidents of violations involving rights of indigenous peoples Human Rights Assessment Operations that have been subject to human rights reviews or impact GRI assessments GRI Employee training on human rights policies or procedures GRI Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Local Communities GRI Operations with local community engagement, impact assessments, and development programs GRI Operations with significant actual and potential negative impacts on local communities Supplier Social Assessment GRI New suppliers that were screened using social criteria GRI Negative social impacts in the supply chain and actions taken Public Policy GRI Political contributions Customer Health and Safety Assessment of the health and safety impacts of product and service GRI categories GRI Marketing and Labeling GRI GRI GRI Customer Privacy Incidents of non compliance concerning the health and safety impacts of products and services Requirements for product and service information and labeling Incidents of non compliance concerning product and service information and labeling Incidents of non compliance concerning marketing communications Substantiated complaints concerning breaches of customer privacy and GRI losses of customer data Socioeconomic Compliance Non compliance with laws and regulations in the social and economic GRI area Foo Kon Tan LLP. All rights reserved. -11-
12 Sustainability Strategies Company s Vision & Objectives Strategies Quality Innovation Customers Foo Kon Tan LLP. All rights reserved Peoplecentric Integrity Environment Health & Safety Stakeholders Customers Suppliers Government Agencies Employees Shareholders Align strategy of Company with interests of Stakeholders
13 Stakeholders Interests Foo Kon Tan LLP. All rights reserved. -13-
14 Sustainability Strategy - Examples Source: Sembcorp Marine s 2016 Sustainability Report Extracted from SIA s 2016 Sustainability Report Foo Kon Tan LLP. All rights reserved. -14-
15 Determining Relevant Aspects ECONOMIC ENVIRONMENTAL Economic Performance Procurement Practices Materials Emissions Market Presence Anti-corruption Energy Water Effluents and Waste Environmental Compliance Indirect Economic Impacts Anti-competitive behavior Biodiversity Supplier Environmental Assessment SOCIAL Employment Child Labor Supplier Social Assessment Labor/ Management Relations Forced or Compulsory Labor Public Policy Occupational Health & Safety Security Practices Customer Health & Safety Training & Education Rights of Indigenous People Market & Labelling Diversity & Equal Opportunity Human Rights Assessment Customer Privacy Non-discrimination Local Communities Socioeconomic Compliance Freedom of Association & Collective Bargaining Employees Suppliers Local Customers Shareholders Communities Government Agencies Foo Kon Tan LLP. All rights reserved. -15-
16 Materiality Assessment Foo Kon Tan LLP. All rights reserved. -16-
17 Materiality Assessment Environment Quality Integrity Energy Effluents & Waste Compliance Anti Corruption Environment Energy Consumption within the Organization Energy consumption outside of the organization Reduction of Energy Consumption Total Weight of Waste by Type and Disposal Method Non compliance with environmental laws and regulations Governance Communication and Training on Anti Corruption policies and procedures Confirmed Incidents of Corruption and Actions taken Customer Alignment & Innovation Quality Quality Foo Kon Tan LLP. All rights reserved Peoplecentric Health & Safety Economic Performance Customer Health and Safety Employment Non Discrimination Occupational Health & Safety Compliance Compliance Economic Direct Economic Value Generated and Distributed Incidents of non compliance concerning the health and safety impacts of products and services Non compliance with laws and regulations in the social and economic area Social New employee hires and employee turnover Incidents of discrimination and corrective actions taken Type of Injury and Rates of Injury, Occupational diseases, Lost days, and Absenteeism, and number of Work Related Fatalities. Non compliance with laws and regulations in the social and economic area
18 Materiality Assessment Environment Economic Environment Energy Energy Consumption within the Organization Energy consumption outside of the organization Reduction of Energy Consumption Customer Alignment & Innovation Economic Performance Customer Health and Safety Direct Economic Value Generated and Distributed Incidents of noncompliance concerning the health and safety impacts of products and services Quality Integrity Effluents & Waste Compliance Anti Corruption Governance Total Weight of Waste by Type and Disposal Method Non compliance with environmental laws and regulations Communication and Training on Anti Corruption policies and procedures Confirmed Incidents of Corruption and Actions taken Quality Quality Peoplecentric Health & Safety Compliance Employment Non Discrimination Occupational Health & Safety Compliance Non compliance with laws and regulations in the social and economic area Social New employee hires and employee turnover Incidents of discrimination and corrective actions taken Type of Injury and Rates of Injury, Occupational diseases, Lost days, and Absenteeism, and number of Work Related Fatalities. Non compliance with laws and regulations in the social and economic area Foo Kon Tan LLP. All rights reserved. -18-
19 GRI Content Index Real Estate & Construction Source: CapitalLand s 2016 Sustainability Report Foo Kon Tan LLP. All rights reserved. -19-
20 GRI Content Index Service Source: SGXs 2016 Sustainability Report Foo Kon Tan LLP. All rights reserved. -20-
21 GRI Content Index Offshore Marine Source: Sembcorp Marine s 2016 Sustainability Report Foo Kon Tan LLP. All rights reserved. -21-
22 Sustainability Reporting at a Glance Your businesses Outside of the organisation Regulations Shareholders Organisation Customers Suppliers Employees Government Agencies Major businesses Local Communities Geographical location of operations Foo Kon Tan LLP. All rights reserved. -22-
23 Implementation Tips Ethics & Integrity Strategy Environmental Organizational Profile General Standard Disclosures 1. Assess the sufficiency of available information required for disclosure. 2. Develop the necessary general disclosure information. Governance Social Stakeholder Engagement Economic Reporting Practice General and Specific Disclosure Requirements, G4 Guidelines Adapted from the G4 Sustainability Reporting Guidelines, General and Specific Standard Disclosures Specific Standard Disclosures 1. Identification of relevant aspects. 2. Assess and identify material aspects. 3. Assess the availability of sustainability policies, practices and measurement metrics for the identified material aspects. develop the necessary policies and data that are currently not available. compile available information on the selected ESG indicators for each material aspect. Foo Kon Tan LLP. All rights reserved. -23-
24 Questions? Contact details: Sim Keng Chong E: Foo Kon Tan (FKT) group: Foo Kon Tan LLP Foo Kon Tan Advisory Services Pte Ltd Foo Kon Tan Corporate Finance Pte Ltd Foo Kon Tan Technology Services Pte Ltd Foo Kon Tan Transaction Services Pte Ltd Foo, Kon & Tan Consultants Pte Ltd Capital Governance (S) Pte Ltd 24 Raffles Place #07 03 Clifford Centre Singapore T F E fkt@fookontan.com W Foo Kon Tan. All rights reserved. 'Foo Kon Tan (FKT) refers to the brand name under which Foo Kon Tan and its associated companies provide assurance, tax and advisory services to their clients, or refer to one or more service providers, as the context requires. Services are delivered by respective entities. Foo Kon Tan LLP is a member of HLB International, a world-wide network of independent accounting firms and business advisers, each of which is a separate independent legal entity and as such has no liability for the acts and omissions of any other member. Foo Kon Tan LLP. All rights reserved. -24-
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