Level of. G4 3 Name of the organisation. Annual Report and Form 20-F 2015: About IHG 2015 Responsible Business Report

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GRI index This is a GRI referenced report, using the GRI G4 Guidelines to inform our reporting where applicable. Our GRI index indicates which elements of the guidelines are covered in our reporting. Aligning our report with GRI allows us to measure performance and achieve transparency. For further information on the GRI, see www.globalreporting.org. General Standard s Key Full coverage No coverage Partial coverage N/A Not applicable Strategy and analysis G4 1 Statement from the most senior decision-maker of the organisation. CEO Statement G4 2 Description of key impacts, risks, and opportunities. Introduction Our targets Corporate responsibility ihgplc.com/introduction ihgplc.com/ourtargets ihgplc.com/corporateresponsibility Organisational profile G4 3 Name of the organisation. : About IHG G4 4 Primary brands, products, and/or services. G4 5 Location of organisation s headquarters. G4 6 Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. G4 7 Nature of ownership and legal form. G4 8 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). G4 9 Scale of the reporting organisation. G4 10 Total workforce by employment type, employment contract, and region, broken down by gender. G4 11 Percentage of employees covered by collective bargaining agreements. G4 13 Significant changes during the reporting period regarding size, structure, ownership, or its supply chain. G4 15 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organisation subscribes or endorses. G4 16 Memberships in associations (such as industry associations) and/or national/international advocacy organisations in which the organisation: Has positions in governance bodies; Participates in projects or committees; Provides substantive funding beyond routine membership dues; or Views membership as strategic. Annual Report and Form 20-F 1 IHG Responsible Business Report 2015

General Standard s continued Identified material Aspects and Boundaries G4 17 All entities included in the organisation s consolidated financial statements or equivalent documents and whether any of these entities is not covered by the report. G4 18 Process for defining report content, and the Aspect Boundaries. Introduction G4 20 The Aspect Boundary within the organisation for each material Aspect. G4 21 The Aspect Boundary outside the organisation for each material Aspect. G4 22 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods). G4 23 Significant changes from previous reporting periods in the scope and Aspect Boundaries. ihgplc.com/introduction G4 24 List of stakeholder groups engaged by the organisation. G4 25 Basis for identification and selection of stakeholders with whom to engage. G4 26 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. G4 27 Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns. 2 IHG Responsible Business Report 2015

General Standard s continued Report profile G4 28 period (e.g., fiscal/calendar year) for information provided. G4 29 Date of most recent previous report (if any). G4 30 cycle (annual, biennial, etc.) G4 31 Contact point for questions regarding the report or its contents. G4 32 Report the in accordance option the organisation has chosen; the GRI Content Index for the chosen option and the reference to the External Assurance Report, if the report has been externally assured. Governance G4 34 The governance structure of the organisation, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts. G4 37 Processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body. G4 38 Report the composition of the highest governance body and its committees by: Executive or non-executive; independence; tenure on the governance body; number of each individual s other significant positions and commitments, and the nature of the commitments; gender; membership of under-represented social groups; competences relating to economic, environmental and social impacts; and stakeholder representation. G4 39 Indicate whether the Chair of the highest governance body is also an executive officer. G4 40 The nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members. G4 41 Processes in place for the highest governance body to ensure conflicts of interest are avoided and managed. 3 IHG Responsible Business Report 2015

General Standard s continued Governance continued G4 44 The processes for evaluation of the highest governance body s performance with respect to governance of economic, environmental and social topics and whether such evaluation is independent or not, and its frequency. Actions taken in response to evaluation of the highest governance body s performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organisational practice. G4 45 The highest governance body s role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body s role in the implementation of due diligence processes. Whether stakeholder consultation is used to support the highest governance body s identification and management of economic, environmental and social impacts, risks, and opportunities. G4 47 The frequency of the highest governance body s review of economic, environmental and social impacts, risks, and opportunities. G4 49 The process for communicating critical concerns to the highest governance body. G4 51 The remuneration policies for the highest governance body and senior executives. How performance criteria in the remuneration policy relate to the highest governance body s and senior executives economic, environmental and social objectives. G4 53 How stakeholders views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable. Ethics and integrity G4 56 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Policies ihgplc.com/policies ihg.com/ourperformance 4 IHG Responsible Business Report 2015

Specific Standard s: Performance s Key Full coverage No coverage Partial coverage N/A Not applicable Economic DMA EC on Management Approach EC (Economic Aspects) G4 EC1 G4 EC2 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Financial implications and other risks and opportunities for the organisation's activities due to climate change. G4 EC3 Coverage of the organisation's defined benefit plan obligations. G4 EC8 G4 EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. Proportion of spending on locally-based suppliers at significant locations of operation. Sustainable communities ihgplc.com/sustainablecommunities Responsible procurement ihgplc.com/responsibleprocurement Environmental DMA EN on Management Approach EN (Environmental) G4 EN3 Energy consumption within the organisation. G4 EN6 Reduction of energy consumption. G4 EN7 Reductions in energy requirements of products and services. G4 EN8 Total water withdrawal by source. 5 IHG Responsible Business Report 2015

Specific Standard s: Performance s continued Environmental continued G4 EN15 Direct greenhouse gas (GHG) emissions (Scope 1). G4 EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2). G4 EN17 Other indirect greenhouse (GHG) emissions (Scope 3). G4 EN19 Reduction of greenhouse gas (GHG) emissions. G4 EN24 Total number and volume of significant spills. No spills occurred G4 EN27 G4 EN29 Extent of impact mitigation of environmental impacts of products and services. Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. Social: Labour Practices and Decent Work DMA LA on Management Approach LA (Labour Practices and Decent Work) G4 LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operations. Annual Report and Form 20-F G4 LA4 Minimum notice period(s) regarding operational changes, including whether these are specified in collective agreements. G4 LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender. G4 LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. G4 LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. Annual Report and Form 20-F 6 IHG Responsible Business Report 2015

Specific Standard s: Performance s continued Social: Human Rights DMA HR on Management Approach HR (Human Rights) G4 HR2 G4 HR10 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. Percentage of new suppliers, that were screened using human rights criteria. Social: Society DMA SO on Management Approach SO (Society) Corporate Responsibility G4 SO1 G4 SO6 Percentage of operations with implemented local community engagement, impact assessments, and development programs. Total value of political contributions by country and recipient/ beneficiary. ihgplc.com/corporateresponsibility Corporate Responsibility ihgplc.com/corporateresponsibility IHG makes no political donations Social: Product Responsibility DMA PR on Management Approach PR (Product Responsibility) G4 PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. 7 IHG Responsible Business Report 2015