ESG Reporting Index

JSE SUSTAINABILITY DISCLOSURE GUIDANCE

CATEGORY	TOPIC	SUB-TOPIC	C/L	METRIC	MATERIAL AND RELEVANT	PAGE NUMBER IN THE REPORT	SECTION TITLE
Governance	Board composition	Board diversity and competence		Composition of the board and its committees by race; gender, membership of under-represented social groups, and stakeholder groups competencies relating to the risks, opportunities, and management of economic, environmental, and social issues.	YES Unitary board	97	Board diversity Combined Board skill set
		Board independence		Composition of the board in relation to 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.	YES Unitary board	97	Board diversity- Independence and tenure
		Remuneration practices		How performance criteria in the remuneration policies relate to the highest governance body and senior executives' objectives for economic, environmental, and social topics, as connected to the company's stated purpose, strategy and long-term value.	YES Unitary board	119	Remuneration report
	Ethical behaviour	Anti-corruption		Total percentage of governance body members, employees and business partners who have received training on the organisation's anti-corruption policies and procedures, broken down by region.	YES Tender business and public sector	112	Governance policies, procedures and processes - Ethical behaviour
				Total number and nature of incidents of corruption confirmed during the current year, related to this year and previous years.	YES Tender business and public sector	112	Governance policies, procedures and processes - Ethical behaviour
				Description of the organisation's provision for whistleblowing, and the number and nature of issues raised through the whistleblowing facility, and how these were resolved.	YES Tender business and public sector	112	Governance policies, procedures and processes - Ethical behaviour
				Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture to combat corruption.	YES Tender business and public sector	112	Social and Ethics Committee report
	Core	Leadership		A description of: The internal and external mechanisms for seeking advice about ethical and lawful behaviour and organisational integrity, and for reporting concerns about unethical or unlawful behaviour and lack of organisational integrity. The extent to which these mechanisms have been used, and the outcomes of processes using these mechanisms.	YES Tender business and public sector	112	Governance policies, procedures and processes - Ethical behaviour
		Lobbying and political contributions		Identify the significant issues that are the focus of the company's participation in public policy development and lobbying, including within any business association that the company is a member of; describe the company's strategy relevant to these areas of focus; and any differences between its lobbying positions and its purpose, stated policies, goals or other public positions.	YES Regulated sector	30	Our stakeholders
				Total amount of political contributions made per political party	YES Regulated sector	N/A	N/A
		Monetary loss from unethical behaviour		Total amount of monetary losses as a result of legal proceedings (including fines) associated with fraud, insider trading, anti-trust, anti-competitive behaviour, market manipulation, malpractice or violations of other related industry laws or regulations.	YES Regulated sector	112	Governance policies, procedures and processes - Ethical behaviour
	Compliance and risk management	Incidents		Number and nature of significant environmental, social and/or governance related incidents, including incidents of legal non-compliance (whether under investigation, pending finalisation, or finalised) and directives, compliance notices, warnings or investigations, and any public controversies.	YES Regulated sector	112	Governance policies, procedures and processes - Compliance
		Fines		Total number of fines, settlements and penalties paid in relation to ESG incidents or breaches, including individual and total cost of the fines, settlements and penalties paid in relation to ESG incidents or breaches.	YES Regulated sector	112	Our material matters - Legal, Regulatory, and Compliance Management
	Tax transparency	Tax paid and estimated tax gap		The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes and other taxes that constitute costs to the company, by category of taxes.	YES Significant cost	114	Unpacking the value derived from our business model for our stakeholders
				Extent of exposure to countries and jurisdictions recognised for their corporate tax rate, tax transparency and tax haven status; estimated tax gap (gap between estimated effective tax rate and estimated statutory tax rate).	YES Multiple countries	114	Global Tax Disclosure
Social	Labour standards	Diversity and inclusion		Percentage of employees per employee category, by race, gender, age, and other indicators of diversity	YES >6 000 employees	82	Diversity and Inclusion
				Number of reports of discrimination and harassment incidents, investigation status of reported incidents, and actions taken and the total amount of monetary losses as a result of legal proceedings associated with i) law violations and ii) employment discrimination	YES >6 000 employees	90	Social and Ethics Committee report*
		Pay equality		Ratio of CEO's total annual compensation to median total annual compensation of all employees (excluding the CEO)	YES >6 000 employees	N/A	N/A
				Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality, including by race, gender, and other relevant equality areas	YES >6 000 employees	N/A	N/A
		Wage level		Ratios of standard entry-level wage by race and gender compared to local minimum wage for the sector	YES >6 000 employees	N/A	N/A
				Mean pay gap of basic salary and remuneration of full-time relevant employees based on gender (women to men) and indicators of race at a company level or by significant location of operation	YES >6 000 employees	N/A	N/A
		Living wage		Current wages against an identified 'living wage' for employees and contractors in states and localities where the company is operating	Not material	N/A	N/A
		Freedom of Association and Collective Bargaining		Percentage of active workforce covered under collective bargaining agreements	YES >6 000 employees	82	Union Members
				An explanation of the assessment performed on suppliers for which the right to freedom of association and collective bargaining is at risk including measures taken by the organisation to address these risks.	Not material	N/A	N/A
		Temporary workers		Ratio of temporary workers to permanent workers (and absolute numbers of each), broken down by gender and racial group.	YES >6 000 employees	N/A	N/A
	Human rights and community development	Human rights (see also supply chain below)		Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.	YES Nature of regulated operations	N/A	N/A
				Number and type of grievances reported with associated impacts related to a salient human right issue in the reporting period and an explanation of impacts.	YES Nature of regulated operations	N/A	N/A
		Skills for the future		Average hours of training per person that the organisation's employees have undertaken during the reporting period, by gender and employee category (total number of trainings provided to employees divided by the number of employees)	YES >6 000 employees	N/A	N/A
				Average training and development expenditure per full time employee	YES >6 000 employees	N/A	N/A
		Employment and wealth creation		Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region	YES >6 000 employees	83	Staff movement
				Total number and rate of employee turnover during the reporting period, by age group, gender, other indicators of diversity and region	YES >6 000 employees	83	Staff movement
				Direct economic value generated and distributed (EVG&D) – on an accrual basis, covering the basic components for the organisation's global operations, ideally split out by: i) Revenue ii) Operating Costs iii) Employee wages and benefits iv) Payments to providers of capital v) Payments to government vi) Community investment (including charitable giving, impact investment and other forms of social investment)	YES Multiple stakeholders	4	Creating value though our purpose
				Description of significant identified indirect economic impacts of the organisation, including for example: number of jobs supported in supply or distribution chain; number of suppliers / enterprises supported from defined vulnerable groups; nature of economic development in areas of high poverty; availability of products and services for those on low incomes or previously disadvantaged; enhanced skills and knowledge in a professional community or geographic location	YES Multiple stakeholders	N/A	N/A
				Proportion of procurement spending on suppliers local to the organisation's operations and/or from defined vulnerable groups	YES Multiple stakeholders	88	Transformation and B-BBEE
				Qualitative disclosure describing the extent of significant infrastructure investment and services supported	No Low capital base	N/A	N/A
				Financial assistance received from the government – Total monetary value of financial assistance received by the organisation from any government during the reporting period	No Low capital base	N/A	N/A
	Health & Safety	Workplace health and safety		Number and rate of fatalities during reporting period across the organisation. The disclosure should include both employees and workers who are not employees but whose work and/or workplace is controlled by the organisation.	YES> 6 000 employees	84	Employee wellbeing
				Number of recordable work-related injuries, and number of work-related illnesses or health conditions arising from exposure to hazards at work, during the reporting period. The disclosure should include both employees and workers who are not employees but whose work and/ or workplace is controlled by the organisation.	YES> 6 000 employees	84	Employee wellbeing
				An explanation of how the organisation facilitates workers' access to nonoccupational medical and healthcare services and the scope of access provided for employees and workers	YES> 6 000 employees	84	Employee wellbeing
	Customer responsibility	High-risk products and services		Description of products and services that present specific risks to individuals, communities or the environment; an outline of the nature of these risks, and the measures taken to mitigate these.	TO BE ASSESSED* Risk profile of products/ services	N/A	N/A
				Number and nature of any product recalls.	YES Pharmaceutical cluster	43	Overview of our material matters - Business continuity and business model adaptation
		Product innovation		Total costs related to research and development aimed at enhancing social or environmental attributes of products and services	YES Healthcare innovation	N/A	N/A
				Percentage of revenue from products and services designed to deliver specific social or environmental benefits or to address specific sustainability challenges; if the company applies a taxonomy or benchmark to label their activities as sustainable, they should report on the benchmark used and how they meet the criteria of the benchmark	YES Healthcare impact	N/A	N/A
		Consumer data and privacy		A description of the mechanisms and steps taken to ensure privacy of consumer data	YES 4.0 million lives under management	46	Our material matters – Cybersecurity and information security
				Number and types of breaches YES reported in relation to consumer data privacy	YES 4.0 million lives under management	46	Our material matters – Cybersecurity and information security
	Supply Chain	Supply Chain (Social)		Report wherever material across the value chain, mechanisms aimed at enhancing management of social issues (codes, policies, prevention, and treatment)	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A
				An explanation of suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to type of operation (such as manufacturing plant) and type of supplier; or countries or geographic areas with operations and suppliers considered at risk.	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A
				% Of products certified by external agencies, % of traceable origin	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A
Environmental	Climate change	GHG Emissions		For all relevant GHG (e.g., carbon dioxide, methane, nitrous oxide, F-gases etc.), report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions.	YES Number of employees and logistics	91	Environmental performance
				Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.	YES Number of employees and logistics	91	Environmental performance
		Energy mix		Total energy use and share of energy usage by generation type noting use of energy from renewable non-fossil sources, (namely wind, solar (solar thermal and solar photovoltaic) and geothermal energy, ambient energy, tide, wave and other ocean energy, hydropower, biomass, landfill gas, sewage treatment plant gas, and biogas).	YES Number of employees and logistics	93	Energy Mix
		Science-based targets		Define and report progress against time-bound short, medium, and long- term science-based GHG emissions targets (see also the Narrative Disclosure on Metrics, Targets and Performance) that are in line with the goals of the Paris Agreement and Glasgow Climate Pact. This includes reducing global carbon dioxide emissions by 45% by 2030 relative to the 2010 level, and to net zero around mid-century, based on the best available scientific knowledge and equity, considering common but differentiated responsibilities and respective capabilities, and in the context of sustainable development and efforts to eradicate poverty. Science-based emissions reduction targets should be informed by recognised scientific methodologies and verified through approved processes and should as a minimum be consistent with relevant host country/ies Nationally Determined Contribution.	No Not high impact	N/A	N/A
		Just transition		Existence and nature of a 'just transition plan' that commits to stakeholder engagement with workers and communities (see the JSE Climate Disclosure Guidance for further detail)	No Transition plans not high impact	N/A	N/A
				Number of engagements undertaken with affected parties by group and geography	No Transition plans not high impact	N/A	N/A
				Number of workers in the past year retrained, retrenched, and/or compensated due to implementation of the decarbonisation plan	No Transition plans not high impact	N/A	N/A
				Nature of climate-related lobbying activities, and those of relevant associations and membership groups, and their alignment with the objectives of the Paris Agreement and Glasgow Climate Pact	No Transition plans not high impact	N/A	N/A
				Nature of provision for delivery of the transition plan within executive remuneration	TO BE ASSESSED* to transition plan	N/A	N/A
				Nature of provision for impacts on workers and communities within climate scenario plans	No Transition plans not high impact	N/A	N/A
				Level of capital or expenditure deployed toward climate adaptation and climate mitigation projects.	TO BE ASSESSED* to transition plan	N/A	*
	Water security	Water usage		Total amount of fresh water consumed.	YES Number of employees and logistics	93	Water
				Fresh water consumption intensity (water use/sales).	YES* Number of employees and logistics	93	Water
				Report for operations where material, mega litres of water withdrawn, mega litres of water consumed and the percentage of each in regions with high or extremely high baseline water stress according to WRI Aqueduct water risk atlas tool	No Not integral to operations	N/A	N/A
	Pollution and waste	Solid waste		Total solid waste generation (non- recycled).	YES Number of employees and logistics	94	Pollution and waste
				Total hazardous waste generation.	No Hazardous waste not evident	N/A	N/A
				Total waste recycled.	YES Number of employees and logistics	94	Pollution and waste
				Waste intensity (total waste/sales).	YES Number of employees and logistics	N/A	N/A
		Single use plastic		Report wherever material along the value chain: estimated metric tonnes of single-use plastic consumed and share (%) of single-use plastic weight of total plastic weight	TO BE ASSESSED* For courier/logistics	N/A	N/A
		Atmospheric pollution		Report wherever material along the value chain: nitrogen oxides (NOx), sulphur oxides (SOx), Volatile Organic Compounds, particulate matter and other significant air emissions	No Not evident from operations	N/A	N/A
				Wherever possible estimate the proportion of specified emissions that occur in or adjacent to urban/densely populated areas	No Not evident from operations	N/A	N/A
		Water pollution		Estimate and report wherever material along the value chain: metric tonnes of nitrogen, phosphorous and potassium in fertilizer consumed	No Not evident from operations	N/A	N/A
	Biodiversity and land use			Report the number and area (in hectares) of sites owned, leased or managed in or adjacent to protected areas and/or key biodiversity areas (KBA). Report for operations (if applicable) and full supply chain (if material)	No Not evident from operations	N/A	N/A
				Area of land used for the production of basic plant, animal, or mineral commodities (e.g., the area of land used for forestry, agriculture, or mining activities).	No Not evident from operations	N/A	N/A
				Percentage of land area in point 1 above covered by a sustainability certification standard or formalised sustainability management programme; Percentage of land area in point 2 above covered by a sustainability certification programme or formalised sustainability management system	No Not evident from operations	N/A	N/A
	Supply chain and materials	Supply chain (environmental)		Report wherever material across the value chain, mechanisms aimed at enhancing management of environmental issues (codes, policies, prevention, and treatment)	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A
		Materials of concern		Process to identify and manage emerging materials and chemicals of concern in products (materials of concern could include conflict minerals or recognised high impact raw materials such as palm oil)	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A
				Percentage of materials identified in point 1 above that are covered by a sustainability certification standard or formalised sustainability management programme	TO BE ASSESSED* Risk profile of supply chain	N/A	N/A

*	In line with AfroCentric’s objective to continuously improve our ESG disclosure, we will continue to expand the scope of our disclosures over the coming years as we integrate the necessary processes into the business to manage and measure the full range of matters identified.