Investor Presentaiton

What other reporting regimes should I be aware of? Non-financial reporting initiatives. EU • Non-financial reporting initiatives Guidelines of reporting www.eurlex.europa.eu/legal-content/en/txt/?uri-celex:52017XC0705(01) • Transposed to local laws before end 2016. EFFAS • Compulsory for PIE's. 500 employees. EFFAS KPI's • • Founded in 2007 Partnered with EU commission supported laboratory" Corporate Responsibility and Market Valuation of Financial and Non Financial Performance" GRI Global reporting initiatives standards • • Materiality focus Aligned with EU Directive and IIRC Local impacts SASB Sustainability Accounting Standards Board ESG indicators to include in the 10K and 20F forums. IIRC TCFD KPMG Integrated Reporting framework Different focus of information: future, not past. Strategic, and quality of governance and Management. Task Force on Climate related Financial Disclosures Different focus of information: future, not past. Strategic, and quality of governance and Management. © 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 31

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