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2026FIFAWorldCupTM–Morocco–SDreportingaccordingtoGRISTANDARDS

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2026FIFAWorldCupTM–MoroccoSustainableDevelopmentreportingaccordingto

GRISTANDARDS12February2018

Project team: Zineb BELYMAM CSR Project Head [email protected] Lina GHALIB CSR project officer [email protected]

BUREAU VERITAS MAROC Immeuble Sigma, 4ème étage

La Colline – Sidi Maarouf 20520 Casablanca, Morocco

Telephone: +212 522 543 540 Fax: +212 522 543 536 www.bureauveritas.ma


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SummaryA–GeneralInformation.........................................................................................................................3

1.Committeeprofile...........................................................................................................................3

2.Strategy...........................................................................................................................................6

3.EthicsandIntegrity.......................................................................................................................10

4.Governance:.................................................................................................................................11

5.InvolvementofStakeholders........................................................................................................13

6.Reportingpractices.......................................................................................................................14

B-Economy..........................................................................................................................................18

1. Indirecteconomicimpacts........................................................................................................18

2. Localsuppliers...........................................................................................................................19

3. Anti-corruptionefforts..............................................................................................................19

C–Environment...................................................................................................................................20

1. Consumptionofmaterials.........................................................................................................20

2. Energy........................................................................................................................................21

4. Water........................................................................................................................................21

5. Biodiversity................................................................................................................................22

6. Indirectgreenhousegasemissions...........................................................................................22

7. Wasteandeffluentmanagement.............................................................................................23

8. Environmentalassessmentofsuppliers....................................................................................24

D–Social..............................................................................................................................................25

1. Workingconditions...................................................................................................................25

2. Humanrights.............................................................................................................................26

3. Company...................................................................................................................................27

E-GRIindexandcorrespondencetable(GRIContentIndex):.............................................................28


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A–GeneralInformation1.Committeeprofile1.1PresentationoftheCommittee

In compliance with the requirements of section 22 of the FIFA specifications, this reportcovers the activities of the committee in charge of preparing Morocco’s candidacy file. ThiscommitteeisaproductoftheRoyalMoroccanFootballFederation:

FRMF:TheRoyalMoroccanFootballFederation istheMoroccan institutionchargedwithpreparingthe Kingdom’s candidacy file for the organisation of the 2026 World Cup. The Royal MoroccanFootball Federation is a Moroccan private law non-profit sports association, founded in 1956 inaccordance with the laws and regulations of the Kingdom of Morocco. The FRMF has severalassignedmissions:

§ toorganise,regulate,encourage,developandextendfootballparticipationinallofitsforms,throughouttheterritoryoftheKingdomofMoroccoandthroughanyappropriateaction

§ to constantly improve, promote, oversee and regulate football throughout the nationalterritory while taking fair play into account, while considering its universal, educational,cultural and humanitarian impact, and while implementing development programmes infavourofyoungpeople

§ toorganiseandmanagefootballcompetitionswithinthenationalterritoryThe candidacy committee is made up of FRMF members, in addition to teams affiliated with aconsortiumofserviceproviders.

Consortium of service providers: the FRMF has directed this consortium to contribute to theresponsesrelativetotherequirementsofthe24sectionsoftheFIFAspecifications.Thisconsortiumconsists of 5 nationally and internationally renowned service providers, namely: MKTG – VeroCommunication–KLEM–1896SportsManagement–RolandBerger

• MKTG:expert firm in the design of marketing-oriented strategic solutions for leadingtrademarks in the sportsdomain,entertainmentmarketing,directexperiences,hospitality,sponsorshipmarketing,etc.

• VERO Communication: strategic communication consulting firm specialising in the sportsdomainforthebenefitofsportsassociations,citiesandcountriesthatintendtohostplanet-widesportsevents.

• KLEM:Moroccan agency created in 1976 and affiliatedwithHavasMedia, theworld’s 6thcommunications consulting group. Its activities primarily include strategic and operationalconsulting,creation&designproduction,visualidentityandspacepurchases.

• 1896 Sports Management: Moroccan agency based in Casablanca and specialising in thefields of sports, media and marketing, made up of a team of professionals and expertscapitalising on international experiencewith theworld’smostwatched sports events, andthathaveheldvariousresponsibilitieswithindifferentorganisations.

• Roland Berger: internationally renowned strategy consulting firm, and one of the world’sleaders.Itadvisesmultinationals,non-profitorganisationsandpublicinstitutionswithregardtoissuesofastrategicandorganisationalnature.


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• Allen and Overy : internationallaw firmheadquartered inLondon. A member of theUK'sMagicCircleof leading law firms,Allen&Overy iswidelyconsidered tobeoneof theworld's most elite law firms, advising national and multinational corporations, financialinstitutions,andgovernments.

• KPMG : professional servicecompany and one of theBig Four auditors, alongwithDeloitte,Ernst&Young(EY),andPricewaterhouseCoopers(PwC).SeatedinAmstelveen,theNetherlands,KPMGemploys189,000people[5]andhasthree linesofservices:financialaudit,tax,andadvisory.Itstaxandadvisoryservicesarefurtherdividedintovariousservicegroups.

ThiscommitteeisalsochairedbyMoulayHafidElalamy,appointedbyHisMajestyKingMohammedVI inorder toprovideoversightof this large-scaleproject.This committee includesexperts fromavarietyoftechnicalbackgrounds,withrecognisedexpertiseinviewoftheirreferencesintheirfields.

1.2CommitteeActivity

As indicated above, this Committee is in charge of preparing theMoroccan candidacy file for the2026WorldCupinresponsetoall24sectionsoftheFIFAspecifications.Itshouldbenotedthatthisisthe5thMoroccancandidacyfortheorganisationoftheWorldCup.Thefirstcandidacywasin1994,followedby1998,2006andfinally2010.

1.3Geographicallocation

Giventhat theCommittee ishousedwithin theFRMF, itsgeographical location isconsideredtobethat of the FRMF, in the Avenue Annakhil, Rabat, Morocco. Nevertheless, for the consortium,certain consultants perform their services within their offices, based on the location of theirregisteredoffices.

1.4Locationoftheoperations

Thecommittee’sactivitiesforthepreparationoftheMoroccancandidacyfileareprimarilybasedinMorocco,workingwiththestakeholdersthatarecontributingtothepreparationofthisfile.

1.5Legalform

ThePreparationcommittee for theMoroccancandidacy for the2026WorldCupwassetup in theformofaone-off“BusinessUnit”withintheFRMF.ThepeoplesecondedtothiscommitteebytheFRMFaswell as the consortiumof serviceproviders areworking for the successful preparationofMorocco’sfile.

1.6Organisation(Scaleorganisation)

The Preparation committee for the Moroccan candidacy file for the 2026 World Cup has noemployees, strictly speaking. Moreover, the fact that the committee has a limited lifespan of 5months,fromNovember2017toMarch2018,meansthatnoinformationisavailablerelativetoitsturnoverorshareholders.

1.7Informationonemployeesandotherstaff

Werecall thatthePreparationcommitteefortheMoroccancandidacyfile forthe2026WorldCuphasnodirectlyassignedstafforemployeesboundbycontractuallinks,inthelegalsenseoftheterm.


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ThefollowingtableillustratesthedistributionofthepeopleinchargeoftheMoroccancandidacyfileforthe2026WorldCup,whetherthesepeoplehavebeensecondedtotheCommitteebytheFRMForarepartoftheconsortium.

Member Numberofpeopleseconded

Geographicallocation

Distributionbygender

FRMF 21people Rabat-Casablanca 18men/3women

Consortium

MKTG 24peopleParis–Bordeaux–Toulouse–Abidjan-

Casablanca

15men/9women

1896SportsManagement 8people Rabat–Casablanca 6men/2

womenVERO

Communication 6people London 4men/2women

KLEM 16people Paris–Casablanca–Rabat

13men/3women

RolandBerger 12people Paris–Tunis-Casablanca

12men/0women

1.8Supplychain

ThesupplychainofthePreparationcommitteefortheMoroccancandidacyforthe2026WorldCupprimarilyconsistsoftwofamiliesofserviceproviders:

• Service provider supplementing the consortium with regard to precise and/or technicaltopics,forexample:preparationofmaps,translation,productionofastudyonHumanRightsin Morocco, assessment of the environmental impacts related to the organisation of the2026WorldCup,preparationoftheevent’sprojectedcarbonfootprint,etc.

• Service providers for consumables, such as companies providing printing services and/orofficesupplies.

• Hotelsforaccommodatingtheteams

• Transportcompanies

1.9SignificantchangestotheCommitteeanditssupplychain

The Committee in charge of preparing the candidacy was created in the aftermath ofMorocco’sdecisiontoorganisethe2026WorldCup,i.e.inAugust2017.TheFRMFisthemaincontactforFIFAanditreliesontheaforesaidconsortium,whichtherebyconstitutesthecommitteeinchargeofthisfile.GiventhisCommittee’sshortlifespan,scheduledtoendinMarch2018,nosignificantchangehasoccurredwithinthiscommitteeintermsofsize,structure,supplychainorcapitalduringthetimeofitsexistence.

1.10Precautionaryprinciple

The Preparation committee of theMoroccan candidacy file for the 2026World Cup considers theprecautionaryprincipleasapplicabletoallsectionsofthespecifications.Assuch,theCommitteehasusedthisprincipleasanapproachforaddressingthepotentialenvironmentalandsocialimpactsby


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meansofprecautionarymeasuresbasedoncapacitiesandinlinewiththepotentialfalloutfromthisplanetaryevent.

Specific studies, such as the study on corruption risks, the Human Rights study and theenvironmental assessment, will enable the Committee to define measures needed in order topreventanydeteriorationoftheenvironment incaseofdamagethatcouldundermineecosystemsorcauseirreversibleharm.Moredetailsareprovidedinthesectionsofthespecificationsrelatingtothesetopics,andintheappendixinordertodemonstratetheimportanceofthisprinciple.

1.11 Commitmenttoexternalinitiatives&Affiliations

TheFRMF,thathousesthecandidacyfilepreparationcommittee,hasaccededtoseveralinitiativesinthe field of sustainable development, both externally via the FIFA Code of ethics, and internallythroughthepreparationofasustainabledevelopmentandhumanrightsstrategy,thefinalversionofwhichwillbeofficiallyvalidatedinJune2018.Withthisinitiative,theFRMFwillbethefirstMoroccansportsfederationwithasustainabledevelopmentandhumanrightsstrategy.

The FRMF is affiliated with several international associations and/or organisations in order topromotetheprinciplesofsustainabledevelopment,fairplayand,ingeneral,theresponsiblegame.Theseaffiliationsinclude:

• FIFA(FédérationInternationaledeFootballAssociation)

• CAF(ConfederationofAfricanFootball)

• UAFA(UnionofArabFootballAssociations)

• UNAF(UnionofNorthAfricanFootballFederations)

• Thenationalcommissionagainstviolenceanddoping.

Through the FRMF’s affiliation with these international organisations, the Moroccan associationparticipates in the projects initiated by these organisations, and its membership is viewed asstrategic.

2.Strategy2.1Strategicdeclaration

Sustainable development is one of the operating bases of the Preparation committee for theMoroccancandidacyfileforthe2026WorldCup.ThishasledtotheformalisationofacommitmentandacharterthatillustratethecommitmentoftheFRMFandtheMoroccanbidcommitteeforthe2026FIFAWorldCup.Toensureitshighest-levelbacking,thiscommitmenthasbeensignedjointlybyMr. Moulay Hafid Elalamy, as President of the Candidacy committee, and by Mr. Fouzi Lekjaa,President of the FRMF. The charter has been signed par the members of the business unit. Itillustratestheimportancedevotedtosustainabledevelopmentbythecandidacycommittee,anditsdesire to contribute to this effort through the substantial economic, environmental and socialimpactsresultingfromtheorganisationofthe2026WorldCup.


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2.2Impacts,risksandopportunities

Thisreport,preparedaccordingtothemostrecent2016versionoftheGRIstandard,hasenabledtheMoroccanCandidacycommitteeforthe2026WorldCuptoidentifythemostrelevantchallengesinviewof itsactivityand theexpectationsof thisCommittee’s stakeholderswith regard toadequatemeasuresforaddressingthem.InresponsetoallsectionsoftheFIFAspecifications,theCommitteehas therefore viewed this initiative as a positive tool for improving the candidacy file, such as tohighlighttheinitiativesalreadyimplementedbyMoroccooranticipatedinitsactionplan,notablyaspartofthe2016–2030NationalSustainableDevelopmentStrategy.

By assuming the challenge of sustainable development, the Candidacy committee has enabled itsmemberstodefinetheimpacts,risksandopportunitiesincompliancewiththeFIFArequirementsinsections22,23and24.Assuch,themainimpactsresultingfromtheworktopreparetheMoroccancandidacy file for the preparation, organisation and hosting of the 2026 World Cup can besummarizedasshownbelow.

• Lastingeventmanagementsystem• Preventionofcorruption• Dialoguewithstakeholders• Responsiblepurchasingandlocalpurchases• Traveloptimisation• Carbonfootprint• HumanRights&LabourStandards• Environmentalprotection• Positivelegacyfortheterritory• Responsiblegovernance• Collectiveintelligence• Airpollution• Conflictsofinterest• Dutyofvigilance• Accommodationswithineco-responsiblefacilities• Sharingofexpertise• Basichumanrights• Occupationalhealthandsafety• Discrimination• Childlabour• Forcedlabour• Waste• Energy• Water&effluent• Useofresources• Biodiversity

3.EthicsandIntegrity

3.1Valuesandprinciples

AstheCommitteesubmittingtheMoroccanfilefortheorganisationofthe2026WorldCup,ourconstanteffort isto increasetheconfidencethathas inspiredallof itsmembers.Ouraimistocomplywithinternationalethicalrules.


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Ethics,attheheartofourwork:

Honesty, impartiality, professional secrecy, compliance, management of conflicts of interest andpreventionofcorruptionaretheguidingvaluesofourCommittee,relyingonthebestinternationalstandards.Ourpledgeinfavourofthisprincipleisillustratedbytheformalizationofthe“sustainabledevelopment and human rights” commitment charter for all members of the Morocco 2026CandidacyCommitteefortheFIFAWorldCup.

Preventionofcorruptionandconflictsofinterest,ourpriority:

GivenourtaskofpreparingtheMoroccancandidacyfiletothe2026WorldCup,thepreventionofcorruptionisacornerstoneofouroperation.Tothisend,theCommitteehasimplementedrigorousmanagementofthedatapreparation.Assuch,thegovernancebodyendeavourstomanageconflictsofinterestbyidentifyingthemandtakinganynecessarymeasures.

Sensitizationofeachmember,theoutcomeofourinitiative

Toensuretheirbackingofourprinciplesandvalues,thesensitizationofallCommitteemembersisadailytask.Assuch,eachconsortiummemberhassignedthesaidethicsandsustainabledevelopmentcharteraspartofrallyingaroundtheseprinciples.

3.2Complaintmechanisms

Any suspiciousbehaviouror thatdoesnot respectourethical principlesor the lawwith regard tointegrityisreportedtotheFRMFPresident,whoservesasaguarantorofthischarterinthecapacityof Ethicsofficer.Given theCommittee’s sizeand limited lifespan,wehaveensured that theFRMFPresident is availableandaccessible inorder todealwithanypossibly forwardedcomplaint in fullconfidentiality, in order to carry out the necessary investigations. Nevertheless, the day-to-daysensitizationofeachmemberensuresthattheseprinciplesconstituteastateofmind,underpinningtheirworkandourapproachtoethicsandintegrity.

4.Governance:OurSustainableDevelopment initiative isanextensionofourcommitments inthisregard,thatarebased on national and international texts such as the Moroccan constitution, the Universaldeclarationofhumanrights,theFundamentalconventionsoftheInternationalLabourOrganisation(ILO), the Organisation for Economic Co-operation and Development (OECD) Guidelines forMultinational Enterprises, the principles of the UN Global Compact as well as the 2026 – 2030NationalSustainableDevelopmentStrategy.

Given the specific nature of this report that relates to Morocco’s candidacy phase for theorganisation of the 2026 World Cup, the FRMF and the Committee in charge of preparing thecandidacyfilefullyincludedSustainableDevelopmentasacentralprincipleofthecandidacy.Inthisregard, the commitment is supported on the highest level, as illustrated by the signing of thecommitmentbytheFRMFandtheMorocco2026CandidacyCommitteefortheFIFAWorldCup.Allmembers in charge of preparing the candidacy file are responsible for implementing thiscommitmentwithintheirperimeter.

4.1Governancestructure

This report responds to the requirements of section 22 of the FIFA specifications regarding thePreparation committee for the Moroccan candidacy for the 2026 World Cup. However, this


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Committeehasnoactuallegalorphysicalstructure,butiscomposedofmemberssecondedfirstlybythe FRMF, and secondly by the consortiumof 5 service providers in charge of contributing to theresponsesforeachofthe24sections.

Moreover, appointed by King Mohammed VI, Moulay Hafid Elalamy has been designated as thePresident of this Committee in charge of supervising and establishing the higher governanceauthoritythatwilldetermineitsmissions,rolesandstrategy,andassessitsperformance.

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4.2ManagementofrisksandCommunication

Theresponsibilitiesof the“CoordinationandPlanning”teamwithinthePreparationcommitteeforthe Moroccan file include the risk management process and the progress of the candidacy file.Regularupdatesareheldwiththepilotsofeachsectioninordertoassesstheoverallefficiency,withregular reporting to the higher governance authority of this Committee, namely its President. Inaddition,thepilotsofeachsectionconveyanycriticalorsensitivepointstotheGeneralManagementofthisCommitteeandtotheCoordinationandPlanningteam,aswellastotheCommitteePresidentbasedonthedegreeofseverity.

Assuch,thisteamincludesanyriskswithsignificantscopeaspartoftheirplanning,suchastoadjustandadapttheprogressofthefile’spreparation.ComplianceistheengineofthisteamthatmonitorsthedeploymentoftherequirementsofallsectionsoftheFIFAspecifications.

4.3ReviewofEconomic,SocialandEnvironmentalsubjects

The Committee’s efforts have focused on economic, social and environmental subjects, over andabove the requirementsof theFIFA specifications.As such, theadviserof theFRMFPresidenthasbeenappointedastheSustainableDevelopmentofficerinchargeofreviewingtheseeconomic,socialand environmental subjects. Her missions include reviewing the ESG (Environmental, Social andGovernance) subjects and reporting on them to the Committee President, who serves as thiscommittee’shighergovernanceauthority,inordertoapprovetheircontent.


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4.4ConsultationwithStakeholders

Giventhescopeofthisevent,ourresponsibilityincludesdiscussionswithstakeholdersandensuringtheir active participation on the national level. The willingness to listen to and discuss with ourstakeholdersisaprioritywithinourstrategy,giventhechallengesinherenttotheorganisationofthisplanetary Cup. We monitor their expectations and requirements, and our ambition is constantadaptationaspartofacontinuous improvementapproach.Ourdesire is tostructure thisdialogueandplaceitattheheartofourstrategy,inordertofullyplayourroleinsupportofthesuccessofthiscandidacy.

5.InvolvementofStakeholders5.1ListofStakeholders

Thestakeholders includedinthepreparationphaseoftheMoroccancandidacyforthe2026WorldCupfallintotwolargefamilies:

1. Stakeholders in charge of the candidacy file: direct participants in this candidacy preparatoryphase, namely: the FRMF and the consortium directed by the FRMF (MKTG – 1896 SportsManagement–VEROCommunication–KLEM–RolandBerger,AllenandOvery,KPMG)topreparetheMoroccanfile.ThisfamilyalsoincludesserviceprovidersdirectedbytheconsortiuminordertorespondtoFIFA’stechnicalrequirementswithinallsectionsofthespecifications.

2.Stakeholdersparticipatinginand/orinfluencedbythecandidacyfile:actorscontributingtothesuccessofthecandidacyfile,namely:

• Ministries• Othercentralpublicinstitutions• Localauthorities• CivilSociety• GovernmentBodies• Generalpublic(populationgroups,communities,etc.)

5.2Stakeholderselectioncriteria

AspartofcomplyingwithandbackingthereportingprinciplesoftheGRIStandard,wehavedrawninspirationfromitsprinciplesinordertodefinetheselectioncriteriaforourstakeholders.Wehavethereforeproducedamappingofourstakeholdersaspartofprioritizingwithregardtoourimpactsontheeconomic,socialandenvironmentalcomponent.ThoughthelifespanandcomplementoftheCommitteearelimited,thiseffortenabledustoviewtheseelementsasanecosystemwithinwhicheachstakeholderhasaplace.Thedialoguewitheachstakeholdergroupisintendedtogathertheirexpectations.

5.3ApproachforinvolvingtheStakeholders

TheapproachadoptedbythePreparationcommitteefortheMoroccanfileforthe2026WorldCupisprimarily based on information sharing and gathering their expectations. The provisions of thisdialogue vary according to each stakeholder’s level of involvement and contribution, and notablyinclude:

• Dialoguemeetingswithserviceprovidersandprogressupdates


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• Publications,discussionmeetings• Pressconferences,pressreleases• Participationinworkingmeetings• Socialnetworks

5.4SubjectsraisedbytheStakeholders

Basedontheinformationgatheredfrommostofourstakeholders,theirprimaryexpectationsfocuson3mainsubjects:

§ Positive contribution to the organisation of theWorld Cup: job creation, boosting of the localeconomy,highinternationalvisibilityforMorocco

§ Legacyoftheevent:natureandscopeofthisevent’slegacyforthecommunitiesafteritsclosing

§ Negativeeffectsrelatedtothisorganisation:threatstotheenvironmentandtohumanrights.

6.Reportingpractices6.1Reportperimeter

ForthisreportonMorocco’scandidacyphaseforthe2026WorldCup,wedrewinspirationfromthereporting guidelines of theGRI (Global Reporting Initiative), in its version of theGRI Standards,publishedin2016bytheGlobalSustainabilityStandardsBoard(GSSB).ThisdesireisanextensionofourinitiativetoalignwiththebestinternationalstandardswithregardtoSustainableDevelopment,andtorespondtotheFIFArequirements(section22ofthespecifications).

Accordingly, this reportonly includes informationon thePreparationcommittee for theMoroccancandidacyfileforthe2026FIFAWorldCup,therebyexcludingotherentities.

6.2Reportcontentandscopeofthesubjects

This report presents the candidacy committee’s sustainable development initiative on thebasis oftheworld’smostwidelyrecognisedreportingguideline,andinresponsetotheFIFArequirements.Assuch,wehaveappliedtheprinciplesofthesaidreportingguidelineinordertolimitthescopeofthesubjectsthatarerelevantinviewofouractivity(topicboundaries).

Afteridentifyingthetopicboundaries,wethenassessedthemonthebasisof“materiality”.


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6.3Listofmaterialtopics

Theterm“materialtopics”wasdefinedonthebasisofthefollowingtwoparameters:

• Influenceonstakeholder,assessments&decisions:thisinvolvesmeasuring,basedonthefollowinglevels,theinfluenceoftheidentifiedstakesontheStakeholders’assessmentsanddecisions.

Level Level

1/« Littleimportance

2/«« Moderatelyimportant

3/««« Veryimportant

• Significance of economic, environmental & social impacts: this involves assessing theimportanceoftheorganisation’seconomic,environmental,socialandsocietalimpacts.

Level Description

1/« Littleimportance

2/«« Moderatelyimportant

3/««« Veryimportant

Thesematerialtopicsarerepresentedinthefollowingmatrix,inwhichwehavedistinguishedtwofamiliesofmaterialtopics:

§ MaterialtopicslinkedtotheCommittee’soperationasanorganisation(showninblackinthematrix)

§ Materialtopicslinkedtothepreparation,hostingandstagingthecompetition(showninredinthematrix)


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Materialitymatrix

Influence on stakeholder, assessments and decisions

Sig

nific

ance

of e

cono

mic

, env

ironm

enta

l and

soc

ial i

mpa

cts

Travel

Carbonfootprint

Environementalprotec3on

Stakeholderdialogue

Humanrightsandlabourstandards

Posi3velegacyforthena3on

Preven3onofcorrup3on

Responsiblegovernance

Collec3veintelligence

Airpollu3on Conflictsofinterest

Biodiversity

Useofressources

Responsibleprocurement

WasteEnergy

Localpurchases

Wateraneffluent

Dutyofcare

Sustainablemanagementsystem

Discrimina3on Accomoda3onHealthandsafety

Sharingofexper3se

Basicrights

Childlabour

Forcedlabour

6.4Informationreformulation

ThisinvolvesthecommitteereportonMorocco’sfilefortheorganisationofthe2026FIFAWorldCupduring its candidacy preparatory phase, i.e. from November 2017 to March 2018. As such, noinformationwasprovidedinpriorreports.

6.5Changes

As indicated above, this is the first report produced for this preparatory phase of theMoroccancandidacyfortheorganisationofthe2026WorldCup;thelackofapriorversionmeansthattherearenochangestobepointedout.

6.6Reportingperiod

This reportcovers the initiativeon thebasisof theeconomic,environmentalandsocial impactsofthePreparationcommitteefortheMoroccancandidacyforthe2026FIFAWorldCup,overaperiodof5months,i.e.fromNovember2017toMarch2018.


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6.7Dateofthelastpublishedreport&Reportingcycle

ThisisthefirstreportpublishedbythePreparationcommitteeforthecandidacyforthe2026WorldCup.ThereportingcyclewilldependontheFIFAdecisionawardingtheorganisationofthe2026WorldCup,expectedinJune2018.

6.8Contactperson

Foranyquestionorinformationrequestonthecontentofthisreport,pleasecontactMrs.SaraZeroual:(00212662437870/[email protected])

6.9ReportingoptionincompliancewiththeGRISTANDARDS

ThisreporthasbeenpreparedincompliancewiththeGRISTANDARDS:Coreoption.


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B-Economy

1. Indirecteconomicimpacts1.1 Development and impact of investments in terms of infrastructure and

supportforservices

In the candidacy phase, the Committee has not made infrastructure investments as part of itsactivity. Investments anticipated in order to organise the 2026 World Cup in terms of stadiums,hotels, airports, roads and hospitals are described in the dedicated sections of the specifications.Accordingly,theorganisationofthisphasedoesnotentailanyeconomicimpactontheeconomyorthestakeholders.1.2 Substantialindirecteconomicimpacts

Morocco’s desire to organise a worldwide sporting event has resulted in the mobilisation of itsMOROCCO2026 candidacy committee for the FIFAWorld Cup, consisting of the FRMF and of theconsortium of service providers involved in the preparation of this file. Fully committed to thechallengesofsustainabledevelopment,thisteamisendeavouringtoprepareasustainablecandidacythat respects human rights and working conditions, while controlling environmental impacts andensuring ethical and transparent governance. The task of all contributors includes generating aconsiderablesocio-economiclegacy,through:

• A strategic reflection and themobilisation of governance bodies and economic actorsaroundthesupportandfinancingof investmentprojectsthatwill serveto improvetheinfrastructure needed for the organisation and hosting of an event of internationalscope.

• Improvedmomentumfortheconsiderationofsustainabledevelopmentstakes,overandabove those of the candidacy, leading to a positive influence and development of theterritory,oftheeventsandoffootballinMorocco.

• Stimulation of economic and social development as included in the noblerecommendationsofHisMajestyKingMohammedVI in connectionwith theadvancedregionalizationproject.

• PromotionofMorocco’sstrategicstrengthsintheeyesofforeigninvestors,asanavant-garde African country that enjoys unchanging political stability, an attractive andbalanced economic situation, favourable geographical and meteorological conditions,andadeepanchoringoffootballwithinthecountry’spopularculture.

• Inappreciationoftheeffectsoftheorganisationofthe2026FWCandoftheeconomicimpactsintermsofthecreationofdirectandindirectjobs,promotingMorocco’stourismimage, developing competencies in terms of sports and events, as well as a greaterinvolvement of sports in all social categories, as part of an inclusive sustainabledevelopmentconcept.


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2. LocalsuppliersExtending from its commitment to all stakeholders and with the prospect of a candidacy with astrong economic impact, the organisation has chosen to focus on local suppliers for all consumedproductsandservices.Basedonbestpracticesresulting fromacollectiveawarenessofsustainabledevelopmentstakesanddespitethelowvolumeofprocurementexpenses,thecommitteehasbeenabletoadoptaresponsibleapproachbyturningtopartnersbasedinMorocco:theaccommodations,transportandcateringfortheteamswillbeprovidedbylocalsuppliers,aswellasotherservicessuchasthemaintenanceandcleaningofthepremises,orthroughserviceprovidersconnectedtotourism.As such,most suppliers called on during the candidacy phasewere basedwithin the Casablanca-Rabataxis.

Indicators:

Accommodations: Catering:

Totalnumberofhotelnights:581 Averagemealprice:120MAD

Averagehotelnightprice:1500MAD Numberofmeals:1162

3. Anti-corruptioneffortsWith a clearly expressed a view of its ethical responsibility, supported on the highest level of theCommitteebyitsPresidentandextendedtotheentireoperationalteam,theconsortiumhassetupasystem to monitor and prevent risks of corruption in all forms, supported by the unifying andunanimousvaluesofallmembers.Withawatchfuleyeandaspartofaproactiveapproach,thecommitteehasidentifiedthecorruptionrisks present in each activity and specific to each consortium member. The establishment ofappropriatecontrolpoints,andtheset-upandcommunicationofpoliciesandproceduresrelatingtocorruption–aslistedintheorganisation’scodeofethics–willservetoensuresoundgovernance.Moreover,thestudyoncorruptionrisksinMoroccoorderedbytheCommitteewillenableit,aspartofitstaskofpreparingtheMoroccancandidacyfileforthe2026WorldCup,tofurtherdemonstrateits commitment and to define measures needed in order to prevent any threat to the ethicalprinciplessetdownfirstlybyFIFAandsecondlywithintheUnitedNationsGlobalCompact.Thisanchoringoftheconceptofintegritywithinthecommittee’sstrategicinitiativeandthroughoutitsoperationalproceduresunderscores theambition to carryouta candidacyphasewithabsolutetransparency,with thismomentumthenextending into theorganisationof the2026WorldCup inMorocco.


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C–Environment

1. ConsumptionofmaterialsAspartitsactivity,thecandidacycommitteeislimitingitselftoveryreducedconsumptionvolumes,primarilywithregardtopaper,inkaswellaspackaging.Tothisend,cognizantoftheimportanceofminimizing any excessive consumption that could undermine the natural environment, the teamshaveactedinstrictcompliancewiththenationalregulationsandinaneco-responsiblespirit,suchasreducedprinting,eliminationofplasticgoblets,andtheuseofreusablebagsand/orpackaging.

Volumesofconsumedmaterials

Printerandcopiertoner 10units

Packagemediumformatenvelopes 02packetsof500envelopes

Packagelargeformatenvelopes 02packetsof500envelopes

Packagesmallformatenvelopes 02packetsof500envelopes

Reamsletterheadpaper 05packets500sheets

FRMFcardboardfolders 300units

Notepads 100units

Plaincardboardfolders 10reamsof100units

Paddedfolders 15reamsof100units

A3paper 05reamsof500sheets

1-flapfolders 05reamsof2units

UHU 05units

Pencilsandpens 50

Archiveboxes 100boxes

Plasticboxes 60boxes

Registers 4registers

Signaturebooks 5signaturebooks

Binderpackets 50units

Fortheprintingneedsofthebidbook,thetotalestimatedpaperneedisequalto60,000pages.

Toencouragelastingandsustainableproductionofthebidbook,thecandidacycommitteeistakingthefollowingsteps:


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• Selectionofaserviceproviderlabelledimprim’green

• Printingonlabelledpaper

• Noprintingeffects(noglossormattefinish,rawprinting)

2. Energy3.1 Energyconsumptionwithintheorganisation

ByusingFRMFinstallations,builtaccordingtointernationalstandardsintermsofthermalinsulationand intelligent rationalisation of consumption and energy, the team isworkingwithin a collectivespacethatonlyusesLED-basedlighting,andonlywhennecessary.

Indicators:Averageelectricityconsumption(KWH):10,616KWH/monthNumberofairconditionersintheFRMFoffices:56indoorunitsInstalledpower:280kw3.2 Energyconsumptionoutsideoftheorganisation

Thecommittee’senergyappraisaloutsideoftheFRMFofficesisvirtuallynil,asitlimitsitselftotravelby means of car sharing, public transit or on foot. Also, the establishment accommodating thecommittee members has the “Clef-Verte” label, making it a member of the leading internationalnetworkofecologicaltourismfacilitiesthatrespecttheenvironment,anditisthereforeequippedinordertooptimiseitsenergyconsumption.

3.3 Reductionofenergyconsumption

Inanefforttoserveasanexample,thecandidacycommitteemakeseverynecessaryeffortinordertomitigatethevolumesofconsumedenergy:workstationsareprogrammedforautomaticstandby,heating and/or air conditioning equipment is either deactivated due to the thermal insulationprovidedbytheFRMF’sbuildingor,asnecessary,settooptimaltemperatures.Travelbycarsharingispreferredovertravelbyplane,whichisreducedtothestrictminimum.Also,digitalcollaborativetools such as video-conferencing are systematically used when possible. As part of each teammember’sfirmcommitment,theseactionshavehelpedtostabilizetheenergyconsumption,whichisconsideredtobeoptimalinviewoftheinstallations.

4. Water4.1 Waterconsumption

InadditiontothedesignprovisionsoftheFRMF’sbuildingthatproduceanintelligentrationalisationofthewaterconsumption,allsanitaryfixturesandaccessoriesareselectedandinstalledonthebasisofwater-savingcriteria:hand-washingstations, sinksandbasinsareequippedwith flowregulatorson infrared taps, and flow aerators in order to control the consumed quantities. Supplied by themunicipal water grid, the organisation’s water needs are limited to the personal needs of the


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committeemembers and the cleaning of the premises. This being said, the consumption data aredrawnfromdirectmeasurementstakenbythedistributor,withamonthlyaverageof856m³.

Indicator:

With 58 people at the FRMF in normal times, the monthly average water consumption perworkstationisequalto14.75m³/person

Forthecandidacycommitteeteam(averageof30people)withintheFRMFfacilities,themonthlyoverallconsumptionisequalto:442.5m³

4.2 Recycledorreusedwater

BasedontheuseofFRMFfacilitiesandthewaterconsumptionneedsofthePreparationcommittee,thevolumeofconsumedwateris limited,andisprimarilyusedinthetoiletsandkitchens.Assuch,thiswaterflowsintothecitysanitationnetworkandisnotrecycledorreused.

5. BiodiversityInordertocontributetopreservingplantandanimalbiodiversitythroughoutthiscandidacyphase,theMoroccanteamhasplannedtocarryouttwoplantingactionsinvolvingnativeforestspecies.AtMaâmora,thelargestcorkoakforestintheworldlocatednexttothecityofRabat,eachmemberofthecandidacy teamwillbepersonallyplantingoneormore treeswithinanareadedicated to thispurpose.Also,intheheartofthelargestcedarforestintheworld,intheMiddleAtlas,eachmemberwillendeavourtoplantoneormoreAtlascedarsaplings, thousand-year treesthatareendemictothe Kingdom. Bearing in mind that these two forests alone account for nearly half of the entirekingdom’sbiodiversity,addingtothembyplantingtreesallowsthecandidacyteamnotonlytooffsetits carbon footprint, but also helps to consolidate the habitat of thousands of remarkable speciesthat,inlargepart,arevulnerableorthreatenedbyextinction.

6. IndirectgreenhousegasemissionsIn full support of theprinciples of sustainable development and the stakes of climate change, thecandidacy committee has included an ecological dimension in its administrative activity and in itsday-to-daymobility.Forthemostpart,theemissionsourcesofgreenhousegasesareindirect,withnomajorimpact,andtheyprimarilyinvolvetheworkstationswithintheFRMFofficesandthetravelneedsoftheteammembers.Tothisend,theenergyconsumptionresponsibleforgreenhousegasesisoptimisedthroughthesystemsinstalledwithintheFRMFbuildings,suchasthermalinsulationandcentrallycontrolledas-requiredlightingmanagement.

Also, thedecisiontoaccommodatetheteamswithinabuildingthathastheClef-Verte labeland ispart of the leading international network of ecological tourism structures that respect theenvironment,means a guaranteed significant reduction of the carbon footprint, comparedwith aclassicalbuilding.

Also,all“gentlemobility”provisionshavebeenapplied:maximumreductionofairtravel,useofcarsharingandpublictransit.

Thedistancesbetweenthecitiesoforiginandthedestinations,thenumberofpeopleinvolved,thenumber of trips by air as well as all daily travel for the project are included in the data that are


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monitoredandanalysedinanefforttoquantifytheresultinggreenhousegasemissions,andtocomeupwithadequatemitigationmeasureswithanultimateaimofcarbonneutrality.

Emissionsduetoairtravel

• Consortium:35.1T/CO2• FRMF:5.3T/CO2

Emissionsduetocartravel

• Klem:0.9T/CO2• FRMF:4tT/CO2

Workinghypotheses

AverageconsumptionofaEuro5categorycar:7L/100Km

Speed:motorway110Km/h//urbanperimeter60Km/h

7. Wasteandeffluentmanagement7.1 Liquidwaste

The organisation’s water discharges primarily result from the daily water consumption of thepersonnel,anddomesticwateruse(kitchen,hygiene,cleaningetc.).Theirquantitiesareminimalandconstituteonlyaslightriskofpollutionormajorcontaminationasaresultoftheirphysico-chemicalcharacteristics.

GiventhegeographicallocationoftheFRMFofficesinanurbansetting,suchwastewateriscollectedvia the sanitation networks to which the building is connected, and treated via wastewaterpurificationstationsinfullrespectfortheenvironment,beforebeingreleasedintonaturalsettings.

The efficient and responsible elimination of fresh water in the buildings usually results from thecareful choices made in terms of infrastructures at the time of their construction, and goodmaintenanceofthewatersystems.Thesecriteriaaretakenintoaccountinviewofthenatureofthebuildingusedbythecandidacycommittee,andalsooftheresourcesallocatedforitsupkeep.

7.2 Solidwaste

Thecandidacycommitteehastakenstepstoensurethat itsvisionofwastemanagement is insyncwith the concept of the circular economy, with a commitment firstly to reduce the quantity ofproduced waste, and secondly to favour materials that are 100% recyclable, reusable and/orbiodegradable.

As part of their activities, the teammembers use paper, ink cartridges andpackaging of all kinds,resulting in both common and hazardous waste. All participants have been made aware of thischallengeand,insofaraspossible,contributetoresponsibleconsumptionwiththeaimofaminimumenvironmentalimpactfromtheresultingwaste.


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To this end, rubbish containers are located near the worksites in order to group the types ofproduced waste, which is retained in a final storage area before being recovered by specialisedserviceprovidersforthepurposesofrecycling,reuseorreclamation.

Indicators:

20%recycledwaste(relativetothetotalmassofgeneratedwaste).

1kgofplasticwasteand10kgofpaperperperson(average)overthecandidacyperiod.

8. EnvironmentalassessmentofsuppliersGivenitslegalstatus,theFRMFisnotsubjecttothelegalframeworkforpubliccontractsinMorocco.Nevertheless,theFRMFisproudtocomplywiththisframework,therebypromotingbestpracticesintermsoftransparencyandcompetitiveness.Initspurchasingcriteria,theFRMFhasrecentlyaddedaconsideration of the degree of the supplier’s compliance with best practices relating to CSR andrespectfortheenvironment.


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D–Social

1. Workingconditions1.1 Healthandsafety:workplaceaccidentsandoccupationalillnesses

Given the candidacy committee’s purely administrative activity, resulting in no major risk to thehealth and safety of the team members, no workplace accident has been reported nor anyoccupational illnessdeclared, and therehasnotbeenanynoteworthybreachof health conditionsthroughout thepreparationperiodof thecandidacy.These resultsareprimarilya reflectionof thecommittee’s commitment to provide its teamswith a healthy and convenient work environment,provided by the modern offices of the FRMF (visual comfort, thermal and acoustic insulation,ergonomicfurnishings,etc.).

Also,theday-to-dayawarenessoftheteamsregardingrisksrelatedtotheiractivities,suchastravelrisks related to the travel needs in connectionwith the project, encourage the use of responsibledrivingonthepartofallmembers,therebyavoidinganyimpactonthehealthandsafetyofpeople.

Moreover,theimpactofmusculoskeletaldisorders(MSD)asanoccupationalillnessthatcouldresultfrom the sedentary nature of the positions is viewed as insignificant with regard to the teammembers,giventheexposureduration(thecandidacyprojectrequiringlessthanoneyear).

Specialattentionhasalsobeendevotedtopreventingpsychosocialrisks(PSR)byensuringthateachpersonhasareasonableworkload,aswellasapleasantandmotivatingworkenvironment.

Attentionisalsodevotedtomeetingourlegalobligationsintermsofoccupationalhealthandsafety:

• Fireprotectionsystems(smokedetectors,extinguishers)installedinsufficientquantitiesandregularlyinspected.

• Visibleidentificationofemergencyexits.• Evacuationplanpostedwithinthepremisesandsimulationexercisesperformedonaregular

basis.• Regularmaintenanceofinstallationsthatcouldresultinamajorrisk(electricalinstallations,

lifts,etc.)

1.2 Trainingandemployability

When selecting the team to prepare the candidacy file, the committee selected profiles affiliatedwithaconsortiumofnationalandinternationalcompanies, inadditiontotheteamssecondedtoitnotablyby theFRMF.Exchangesof know-howandexpertisewereencouraged inorder toprovideeveryone with the possibility of acquiring new added value that could be beneficial later in eachperson’s career. SeveralMoroccan profiles therefore benefited from a transfer of knowledge andexperience thanks to supervision and teaching provided by international experts, leading to theimprovementoftheirskills.

Outsideofthecommitteeanditspreparationofthecandidacyfile,theFRMFworkstoimprovetheemployabilityof itsstaff.Tomeet itsobjectivesandhelpthepersonnel tosubmitacandidacythatcomplies with the FIFA requirements and is worthy of the expertise of its members, the FRMFimplemented:


26

• Trainingprogrammesintendedtoimprovetheknowledgeandskillsofitspersonnel:FrenchandEnglishlanguagetraining,andofficeautomationtraining.

• TrainingprogrammesaspartofapartnershipbetweentheFRMF,theOFPPTandtheCDES,offering three programmes intended for the personnel of the elite 1 clubs, the FRMFpersonnel,formerplayersaswellasthedirectorsofmajorstadiums.

• On-demand individual training outside of the training plan, in response to professionalrequirements(trainingintherapytechniques,managementcontrol,etc.).

Also,diploma-basedtrainingisincludedwithinanannualactionplansetupbythehumanresourcesdepartment,thatincludestrainingprogrammesandtheprovisionsoftheirimplementation.

Indicator:

Averagenumberoftraininghoursperyear,peremployee,persexandperprofessionalcategory:30hoursperquarterandperemployee,withgenderparity

2. Humanrights2.1 Non-discriminationandpromotionofequalopportunity

Starting with a zero tolerance policy with regard to discrimination, the candidacy committee isworkingwithinthespiritofdiversity,socialandcultural inclusion,andstrictobservanceoftheFIFAethical rules as well as the provisions of any internationally recognised institution in an effort tocontributetothepreservationofhumanrights.

ThemulticulturalcompositionoftheconsortiuminchargeofthecandidacyissymbolicofthevaluesoftoleranceandopennessconveyedbytheFRMF.Eachmemberhasalsomadeapersonaloath,bymeansofsigningthe“ethicsandsustainabledevelopment”commitmentcharteroftheparticipantsintheMOROCCO2026candidacycommitteefortheFIFAWorldCup.

Toputitscommitmentintooperation,thecommitteehasmonitoringmechanismsimplementedonthe highest level of the organisation, in an effort to control any risks of the occurrence of anydiscriminationoractviolatinghumanrights,asdefinedbythe1948UniversalDeclarationofHumanRightsandtheUNguidelines.

Indicator:0incidentsofobservedand/orreportedracismordiscrimination

2.2 Security-relatedpractices

To extend the scope of its commitment in favour of human rights to include all stakeholders, theFRMFhasmadeeffortstosensitize,justlikeallofitsothersuppliers,theguardcompaniesinchargeofsecurityandsafetywithinourpremises,intermsofthestakesrelatedtotheobservanceofhumanrightsduringtheperformanceoftheirduties.Assuch,oursecurityproceduresareformalized,theyrefer to our code of ethics, and they are provided to the agents in question. In this regard, theinstructionsfortheteampreparingMorocco’scandidacyfortheorganisationofthe2026WorldCupare clear and resolute, and state that in case of any abusewithin the premises of the FRMF, thesecuritypersonnelisrequiredtoactinfullaccordancewithhumanrightsandwithoutanyviolationofthephysicalormoraldignityofanyperson.Noinhumantreatmentistoleratedandanyconfirmedactofviolence,harassment,discriminationorexclusionsystematically results in terminationof thecontractwiththecompanythathadassignedtheresponsibleagentstotheorganisation’spremises.


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3. Company

3.1Selectionandsocialassessmentofsuppliers

Givenitslegalstatus,theFRMFisnotsubjecttothelegalframeworkforpubliccontractsinMorocco.Nevertheless,theFRMFisproudtocomplywiththisframework,therebypromotingbestpracticesintermsof transparencyandcompetitiveness.This initiative leads to theselectionof suppliers in fullcompliance with the laws relating to observance of human rights and with the legal frameworkgoverningemploymentstandardsandregulationaswellasthesocialprotectionofemployees.


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E-GRIindexandcorrespondencetable(GRIContentIndex):

GRISTANDARD Disclosure PageNumber Omission

GeneralDisclosures 102-01 Nameoftheorganisation 4 GeneralDisclosures 102-02

Activities,brands,products,andservices 5

GeneralDisclosures 102-02 Activities,brands,products,andservices

5

GeneralDisclosures 102-03 Locationofheadquarters 5

GeneralDisclosures 102-04 Locationofoperations 5

GeneralDisclosures 102-05 Ownershipandlegalform 5

GeneralDisclosures 102-06 Marketsserved 5

GeneralDisclosures 102-07 Scaleoftheorganisation 5

GeneralDisclosures 102-08 Informationonemployeesandotherworkers

5

GeneralDisclosures 102-09 Supplychain 6 GeneralDisclosures 102-10

Significantchangestotheorganizationanditssupplychain 6

GeneralDisclosures 102-11 PrecautionaryPrincipleorapproach 7 GeneralDisclosures 102-12 Externalinitiatives 7 GeneralDisclosures 102-13 Membershipofassociations 7

GeneralDisclosures 102-14 Statementfromseniordecision-maker 7 GeneralDisclosures 102-15 Keyimpacts,risks,andopportunities 10 GeneralDisclosures 102-16

Values,principles,standards,andnormsofbehaviour 10

GeneralDisclosures 102-17 Mechanismsforadviceandconcernsaboutethics

11

GeneralDisclosures 102-18 Governancestructure 11 GeneralDisclosures 102-19 Delegatingauthority

NA

GeneralDisclosures 102-20Executive-levelresponsibilityforeconomic,environmental,andsocialtopics

13

GeneralDisclosures 102-21Consultingstakeholdersoneconomic,environmental,andsocialtopics 14

GeneralDisclosures 102-22 Compositionofthehighestgovernancebodyanditscommittees

12

GeneralDisclosures 102-23 Chairofthehighestgovernancebody 12 GeneralDisclosures 102-24

Nominatingandselectingthehighestgovernancebody NA

GeneralDisclosures 102-25 Conflictsofinterest 10 GeneralDisclosures 102-26

Roleofhighestgovernancebodyinsettingpurpose,values,andstrategy 12


29

GeneralDisclosures 102-27Collectiveknowledgeofhighestgovernancebody 12

GeneralDisclosures 102-28 Evaluatingthehighestgovernancebody’sperformance

NA

GeneralDisclosures 102-29 Identifyingandmanagingeconomic,environmental,andsocialimpacts

13

GeneralDisclosures 102-30Effectivenessofriskmanagementprocesses 13

GeneralDisclosures 102-31 Reviewofeconomic,environmental,andsocialtopics

13

GeneralDisclosures 102-32Highestgovernancebody’sroleinsustainabilityreporting 13

GeneralDisclosures 102-33 Communicatingcriticalconcerns 13 GeneralDisclosures 102-34 Natureandtotalnumberofcritical

concerns13

GeneralDisclosures 102-35 Remunerationpolicies

NA

GeneralDisclosures 102-36 Processfordeterminingremuneration NA

GeneralDisclosures 102-37 Stakeholders’involvementinremuneration

NA

GeneralDisclosures 102-38 Annualtotalcompensationratio

NA

GeneralDisclosures 102-39 Percentageincreaseinannualtotalcompensationratio

NA

GeneralDisclosures 102-40 Listofstakeholdergroups 13 GeneralDisclosures 102-41 Collectivebargainingagreements

NA

GeneralDisclosures 102-42 Identifyingandselectingstakeholders 13 GeneralDisclosures 102-43 Approachtostakeholderengagement 14 GeneralDisclosures 102-43

ApproachtostakeholderengagementKeytopicsandconcernsraised 14

GeneralDisclosures 102-44 Keytopicsandconcernsraised 14 GeneralDisclosures 102-45 Entitiesincludedintheconsolidated

financialstatements14

GeneralDisclosures 102-46DefiningreportcontentandtopicBoundaries 14

GeneralDisclosures 102-47 Listofmaterialtopics 15 GeneralDisclosures 102-48 Restatementsofinformation 17 GeneralDisclosures 102-49 Changesinreporting 17

GeneralDisclosures 102-50 Reportingperiod 17 GeneralDisclosures 102-51 Dateofmostrecentreport 17 GeneralDisclosures 102-52 Reportingcycle 17

GeneralDisclosures 102-53 Contactpointforquestionsregarding

thereport 17

GeneralDisclosures 102-54 ClaimsofreportinginaccordancewiththeGRIStandards

17

GeneralDisclosures 102-55 GRIcontentindex 27

GeneralDisclosures 102-56 Externalassurance NAGeneralDisclosures 102-56 Externalassurance NA

ManagementApproach 103-01ExplanationofthematerialtopicanditsBoundary 17

ManagementApproach 103-02 Themanagementapproachanditscomponents

17

ManagementApproach 103-03 Evaluationofthemanagementapproach

NA


30

EconomicPerformance 201-01Directeconomicvaluegeneratedanddistributed

NA

EconomicPerformance 201-02Financialimplicationsandotherrisksandopportunitiesduetoclimatechange

NA

EconomicPerformance 201-03Definedbenefitplanobligationsandotherretirementplans

NA

EconomicPerformance 201-04 Financialassistancereceivedfromgovernment

NA

MarketPresence 202-01Ratiosofstandardentrylevelwagebygendercomparedtolocalminimumwage

NA

MarketPresence 202-02 Proportionofseniormanagementhiredfromthelocalcommunity

NA

IndirectEconomicImpacts 203-01

Infrastructureinvestmentsandservicessupported 18

IndirectEconomicImpacts 203-02 Significantindirecteconomicimpacts 18

ProcurementPractices 204-01 Proportionofspendingonlocalsuppliers

19

Anti-corruption 205-01Operationsassessedforrisksrelatedtocorruption 19

Anti-corruption 205-02 Communicationandtrainingaboutanti-corruptionpoliciesandprocedures 19

Anti-corruption 205-03 Confirmedincidentsofcorruptionandactionstaken

19

Anti-competitiveBehaviour

206-01Legalactionsforanti-competitivebehaviour,anti-trust,andmonopolypractices

NA

Materials 301-01 Materialsusedbyweightorvolume 19 Materials 301-02 Recycledinputmaterialsused

NA

Materials 301-03 Reclaimedproductsandtheirpackagingmaterials NA

Energy 302-01 Energyconsumptionwithintheorganisation

20

Energy 302-02Energyconsumptionoutsideoftheorganisation 21

Energy 302-03 Energyintensity NAEnergy 302-04 Reductionofenergyconsumption 21 Energy 302-05

Reductionsinenergyrequirementsofproductsandservices NA

Water 303-01 Waterwithdrawalbysource 21 Water 303-02 Watersourcessignificantlyaffectedby

withdrawalofwater NA

Water 303-03 Waterrecycledandreused 21

Biodiversity 304-01

Operationalsitesowned,leased,managedin,oradjacentto,protectedareasandareasofhighbiodiversityvalueoutsideprotectedareas

21 NA

Biodiversity 304-02Significantimpactsofactivities,products,andservicesonbiodiversity

Biodiversity 304-03 Habitatsprotectedorrestored NA


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Biodiversity 304-04IUCNRedListspeciesandnationalconservationlistspecieswithhabitatsinareasaffectedbyoperations

NA

Emissions 305-01 Direct(Scope1)GHGemissions NA

Emissions 305-02 Energyindirect(Scope2)GHGemissions

22

Emissions 305-03 Otherindirect(Scope3)GHGemissions 22 Emissions 305-04 GHGemissionsintensity

NA

Emissions 305-05 ReductionofGHGemissions 22

Emissions 305-06 Emissionsofozone-depletingsubstances(ODS)

NA

Emissions 305-07Nitrogenoxides(NOX),sulphuroxides(SOX),andothersignificantairemissions

NA

EffluentsandWaste 306-01 Waterdischargebyqualityanddestination

23

EffluentsandWaste 306-02 Wastebytypeanddisposalmethod 23

EffluentsandWaste 306-03 Significantspills NAEffluentsandWaste 306-04 Transportofhazardouswaste NA

EffluentsandWaste 306-05Waterbodiesaffectedbywaterdischargesand/orrunoff NA

EnvironmentalCompliance

307-01 Non-compliancewithenvironmentallawsandregulations

NA

SupplierEnvironmentalAssessment 308-01

Newsuppliersthatwerescreenedusingenvironmentalcriteria 23

SupplierEnvironmentalAssessment 308-02 Negativeenvironmentalimpactsinthe

supplychainandactionstaken NA

Employment 401-01 Newemployeehiresandemployeeturnover

NA

Employment 401-02Benefitsprovidedtofull-timeemployeesthatarenotprovidedtotemporaryorpart-timeemployees

NA

Employment 401-03 Parentalleave NALabour/ManagementRelations 402-01

Minimumnoticeperiodsregardingoperationalchanges NA

OccupationalHealthandSafety 403-01

Workersrepresentationinformaljointmanagement–workerhealthandsafetycommittees NA


Typesofinjuryandratesofinjury,occupationaldiseases,lostdays,andabsenteeism,andnumberofwork-relatedfatalities

24

OccupationalHealthandSafety

403-03 Workerswithhighincidenceorhighriskofdiseasesrelatedtotheiroccupation

24


Healthandsafetytopicscoveredinformalagreementswithtradeunions NA

TrainingandEducation 404-01 Averagehoursoftrainingperyearperemployee 25

TrainingandEducation 404-02Programmesforupgradingemployeeskillsandtransitionassistanceprogrammes NA


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TrainingandEducation 404-03Percentageofemployeesreceivingregularperformanceandcareerdevelopmentreviews

NA

DiversityandEqualOpportunity

405-01 Diversityofgovernancebodiesandemployees

NA

DiversityandEqualOpportunity 405-02

Ratioofbasicsalaryandremunerationofwomentomen NA

Non-discrimination 406-01 Incidentsofdiscriminationandcorrectiveactionstaken 25

FreedomofAssociationandCollectiveBargaining

407-01Operationsandsuppliersinwhichtherighttofreedomofassociationandcollectivebargainingmaybeatrisk

NA

ChildLabour 408-01 Operationsandsuppliersatsignificantriskforincidentsofchildlabour NA

ForcedorCompulsoryLabour 409-01

Operationsandsuppliersatsignificantriskforincidentsofforcedorcompulsorylabour

NA

SecurityPractices 410-01 Securitypersonneltrainedinhumanrightspoliciesorprocedures 26

RightsofIndigenousPeoples

411-01 Incidentsofviolationsinvolvingrightsofindigenouspeoples

NA

HumanRightsAssessment

412-01Operationsthathavebeensubjecttohumanrightsreviewsorimpactassessments

NA

HumanRightsAssessment

412-02 Employeetrainingonhumanrightspoliciesorprocedures

NA

HumanRightsAssessment 412-03

Significantinvestmentagreementsandcontractsthatincludehumanrightsclausesorthatunderwenthumanrightsscreening

NA

LocalCommunities 413-01Operationswithlocalcommunityengagement,impactassessments,anddevelopmentprogrammes

NA

LocalCommunities 413-02Operationswithsignificantactualandpotentialnegativeimpactsonlocalcommunities NA

SupplierSocialAssessment

414-01 Newsuppliersthatwerescreenedusingsocialcriteria

26

SupplierSocialAssessment 414-02

Negativesocialimpactsinthesupplychainandactionstaken NA

PublicPolicy 415-01 Politicalcontributions NA

CustomerHealthandSafety

416-01Assessmentofthehealthandsafetyimpactsofproductandservicecategories

NA

CustomerHealthandSafety 416-02

Incidentsofnon-complianceconcerningthehealthandsafetyimpactsofproductsandservices

NA

MarketingandLabelling 417-01Requirementsforproductandserviceinformationandlabelling NA

MarketingandLabelling 417-02Incidentsofnon-complianceconcerningproductandserviceinformationandlabelling

NA


33

MarketingandLabelling 417-03Incidentsofnon-complianceconcerningmarketingcommunications NA

CustomerPrivacy 418-01Substantiatedcomplaintsconcerningbreachesofcustomerprivacyandlossesofcustomerdata

NA

Socio-economicCompliance

419-01Non-compliancewithlawsandregulationsinthesocialandeconomicarea

NA

Socio-economicCompliance 419-01

Non-compliancewithlawsandregulationsinthesocialandeconomicarea

NA

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