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100 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2020 GRI & ESG CONTENT INDEX 101

GRI Standards/ Disclosures Cross Reference/ External GRI Standards/ Disclosures Cross Reference/ External
Material Topics Information Assurance Material Topics Information Assurance
200: Economic 300: Environmental

201: Economic 103 Management approach Creating Business Opportunities • 301: Materials 103 Management approach Protecting the Environment (p.49-50) •
Performance (p.27-35) 2016 Towngas Sustainable
2016 Annual Report – Chairmen’s Purchasing Policy
Statement (p.6-13) 301-1 Materials used by weight or Key Statistics (p.93-95) •
201-1 Direct economic value Creating Business Opportunities • volume
generated and distributed (p.31) 301-2 Recycled input materials used Protecting the Environment (p.56) •
Annual Report – Report of the
Directors (p.64-71) 302: Energy 103 Management approach Our ESG Approach (p.21-22) •
201-2 Financial implications and other Protecting the Environment (p.52-55) • 2016 Protecting the Environment (p.49, 58)
risks and opportunities due to Annual Report – Risk Factor (p.56-57) Green Building
climate change 302-1 Energy consumption within the Key Statistics (p.93-95) •
201-4 Financial assistance received Annual Report – Notes to the Financial • organisation
from government statements
302-4 Reduction of energy Protecting the Environment (p.56-59) •
202: Market 103 Management approach Creating Business Opportunities • consumption Green Building
Presence (p.27-29) 302-5 Reductions in energy Protecting the Environment (p.56-59) •
2016 202-1 Ratios of standard entry level In 2020, all standard entry level wages • requirements of products and
wage by gender compared to fulfilled the regulatory requirement. services
local minimum wage G4-OG3 Total amount of renewable Creating Business Opportunities •
energy generated by source (p.33-35)
204: 103 Management approach Contributing to Stakeholders (p.79-80) •
Procurement 204-1 Proportion of spending on local Contributing to Stakeholders (p.79-81) • Protecting the Environment (p.56-57)
Practices suppliers 303: Water 103 Management approach Our ESG Approach (p.21-22) •
2016
and Effluents Protecting the Environment (p.49, 59)
205: Anti- 103 Management approach Our ESG Approach (p.21-22) • 2018 Green Building
corruption Strengthening Corporate Governance 303-1 Interactions with water as a Protecting the Environment •
2016 (p.85) shared resource (p.49, 59-60)
Corporate Governance 303-2 Management of water Protecting the Environment •
205-3 Confirmed incidents of Strengthening Corporate Governance • discharge-related impacts (p.49, 59-60)
corruption and actions taken (p.86) 303-3 Water withdrawal Key Statistics (p.93, 95) •

206: Anti- 103 Management approach Our ESG Approach (p.21-22) • 303-4 Water discharge Key Statistics (p.93, 95) •
competitive Strengthening Corporate Governance 304: 103 Management approach Protecting the Environment (p.49, 61) •
Behaviour (p.85) Biodiversity
2016 206-1 Legal actions for anti- Strengthening Corporate Governance •
competitive behaviour, anti- (p.86) 2016
trust, and monopoly practices