ESG CHECKLIST

ESG CHECKLIST - ENVIRONMENT

ASSESSMENT GUIDANCE
Aspects that can be considered when assessing the relevance of the topic (reported on the left) to the target and the level of maturity.

ID Topic Yes No ID Description/ questions for guidance Note

Yes A. Serious incidents/regulatory breaches regarding environmental aspects. Nature of the incident, improvements
E.1 Regulatory compliance E.1
made/lessons learnt and regulatory action (enforcement/prosecution/fine).
E.2 Natural hazards No E.2 Is the Company subject to flood, seismic or other natural hazards?
Carbon Emissions
A. No Carbon emissions
B. No A. Does the Company operate in an energy intensive sector? Does the Company monitor GHG emissions (inclusive of
non-directly generated e.g., outsourced logistics, use of final product etc)? Is the production (in particular the carbon
intensive activities) mainly outsourced? Is the company subject to a cap-and-trade scheme (EU ETS)?
Exposure to climate
B. Plans or actions to control and/or reduce emissions.
E.3 Carbon emissions/ Climate change changes E.3
Yes
Exposure to climate changes
Could operations be at risk from current/evolving climate change regulation and/or physical changes associated with
climate change (including increased flooding, drought or other severe weather events), for example: business
disruption or damage to assets and production?
Yes
E.4 Air emissions E.4 Can the Company operations originate significant emissions to air (e.g., oil & gas, energy, transportation, chemical)?
A. Yes B. No A. Are the Company operations energy or water intensive?
C. No B. Are there any plans in place to reduce energy consumption, increase percentage of renewable energy in the
E.5 Energy and water management E.5
Company's energy mix?
C. Do the products offered have energy labelling/certifications?
A. Yes A. Are chemicals/hazardous substances used in the production process?
B. Yes B. Is management aware of any potential disruption to the supply of chemical/hazardous substances used in the
Chemicals/hazardous substances handling C. Yes
E.6 E.6 production process through regulatory phase-out (e.g., REACH regulation)?
& supply chain
C. Is the company considering the use of more environmental friendly and safer raw materials/chemicals in the
production process?
A. Yes A. Does the production process originate relevant quantities of waste or hazardous waste?
E.7 Waste management/ end of life of B. No E.7 B. Waste management initiatives to minimize or reuse/recycle waste.
products C. Yes
C. Are products offered designed in order to reduce their end-of-life footprint?
A. Yes A. Is there a risk of soil contamination resulting from the activities of the target company?
B. Yes B. Is the company aware of any former or current soil/groundwater contamination issues at the site(s) and is there a
C. Yes
E.8 Soil & groundwater E.8 need to conduct investigation or remediation activities?
C. Has the company recognized any financial provision in the accounts to address any environmental liability such as
contaminated land/environmental restoration?
E.9 Biodiversity impact Yes E.9 Has the production process an impact on biodiversity (including deforestation and land degradation)?
E.10 Green products Yes E.10 Does the Company offer "green" or "low impact "product lines?
A. Yes A. Do the products offered by the Company require a relevant amount of packaging (e.g. Fragile goods)?
E.11 Packaging B. Yes E.11
B. Are sustainability criteria considered in the design of packaging?
ESG CHECKLIST - SOCIAL

ASSESSMENT GUIDANCE
Aspects that can be considered when assessing the relevance of the topic (reported on the left) to the target and the level of
maturity.
ID Topic Comply Not Comply
ID Description/ questions for Note
guidance
A. Workforce composition (employees, self-employed, trainee, seasonal workers)
B. Do all employees have a formal contract of employment?
Yes
S.1 Human resources C. Turnover rates and talent retention
D. Diversity issues (e.g., diversity on boards, pay gap)
Worker

S.1
E. Seriou’s labor related complaints/claims/enforcement actions
s

F. Freedom of association and collective bargaining

G. Training
H. Benefits provided to employees
S.2 Health and safety Yes A. Is the Company operating in an industry that presents a high risk for health and safety? Are workers exposed to high incidence or
high risk of diseases related to their occupation?
S.2
B. Has the company been subject to enforcement actions by the regulators for breaches of relevant H&S legislation?
Community

C. Is the Company classified as a major risk facility? (ie under Seveso Directive)
S.3 Community involvement No
A. Community investments, sponsorships, product donations
S.3 B. Formal programmes in place to promote company involvement with the community (volunteering, stakeholder engagement, etc.).
A. Yes C. Previous NGO/media negative campaigns, community/workforce unrest
S.4 Consumer safety /product regulations
Customers and products

B. NA
A. Product or sector specific regulations (e.g. food safety, pharma GMP, other)
S.4
B. Actions taken to ensure the health and safety of consumers
S.5 Customer privacy Yes A. Company's data security policy and IT security management system
B. Sensitivity of information in possess of the Company
S.5
Yes C. Breaches in cyber security within the last years
S.6 Fair disclosure and labelling/Fair marketing D. Substantiated complaints regarding breaches of customer privacy and losses of customer data
A. Requirements for product and service information and labelling
S.7 Innovation Yes S.6 B. Incidents of non-compliance concerning product and service information and labelling
C. Incidents of non-compliance concerning marketing communications
ESG CHECKLIST - GOVERNANCE

ASSESSMENT GUIDANCE
Aspects that can be considered when assessing the relevance of the topic (reported on the left) to the target and the level of maturity.

ID Topic Comply Not Comply ID Description/ questions for guidance Note

Roles and responsibilities Roles and responsibilities
- No A. Has an ESG committee/steering committee been established?
B. Commitment and responsibilities at a senior management level on sustainability.
Policies & Procedures C. Has a designated reference person for day-to-day ESG matters been assigned?
A. No Policies & Procedures
B. Yes A. Are ESG Values and principles clearly communicated (e.g.. on the website)?
C. Yes B. Does the Company have Sustainability or Business Conduct policies? Do polices cover discrimination, and child, forced or
G.1 ESG systems and processes D. Implemented G.1
compulsory labour, health and safety and environmental issues?
Monitoring & Reporting C. Are there environmental/health and safety procedures or management systems in place?
- No D. What is the level of establishment and embedment of procedures?
Monitoring & Reporting
A. What are the arrangements in place for monitoring and reporting ESG issues and performance to senior management/the Board?
B. Does the Company publish an ESG/CSR/Sustainability report or a designated section in the annual accounts?
C. Is there a Sustainability section on the website?
A. What does the organisation currently do to safeguard against illegal practices? Any corporate governance and/or ethical related
employee claims/breaches/ enforcement/litigation action relating to issues such as anti-bribery and corruption, cases of unfair labour
practices, human rights abuses, and other unethical business practices?
G.2 Corruption and business ethics No G.2
B. Does the Company make financial or in-kind political contributions?
C. Does the Company participate in public policy development or lobbying activities?
D. Are there any anti-trust issues?
A. Are key suppliers located in emerging markets with high social, human labour, environmental risks?
B. Is the supply chain part of an industry with high social, human labour, environmental risks?
G.3 Supply chain Yes G.3
C. Does the company have a responsible purchasing policy/Code of Conduct for suppliers? Are ESG criteria included in the selection and
monitoring of key suppliers?