| PEOPLE PILLAR |
| Dignity and equality | - Percentage of employees per employee category, per age group, gender and other indicators of diversity (eg ethnicity)
- Number of discrimination and harassment incidents, status of the incidents and actions taken and the total amount of monetary losses as a result of legal proceedings associated with (1) law violations and (2) employment discrimination.
| Society / Employees |
| Health and well-being | - The number and rate of fatalities as a result of work-related injury, high-consequence work-related injuries (excluding fatalities), recordable work-related injuries, main types of work-related injury, and the number of hours worked.
| Society / Health and safety |
| PLANET PILLAR |
| Climate change | - For all relevant greenhouse gases (eg 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.
| Environment / GHG emissions |
- Fully implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation.
| The Company is still working towards integrating the voluntary recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) in the reporting. First steps can be seen in the sections: |
| Fresh water availability | - The valued societal impact of freshwater consumption and withdrawal.
| Environment / Water management Sustainability management / Innovation |
| PROSPERITY PILLAR |
| Community and social vitality | - The total global tax borne by the Company, including corporate income taxes, property taxes, non-creditables VAT and other sales taxes, employer-paid payroll taxes and other taxes that constitute costs to the Company, by category of taxes.
| Annual Report / Financial review Annual Report / Financial statements |
- Total tax paid and, if reported, additional tax remitted, by country for significant locations.
| Annual Report / Financial review Annual Report / Financial statements |
| Employment and wealth generation | - Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region
- Total number and rate of employee turnover during the reporting period, by age group, gender, other indicators of diversity and region
| Society / Employees (data for 2022 only) |
- Direct economic value generated and distributed (EVG&D)
| ACWA at a glance / Financial performance |
- Extent of development of significant infrastructure investments and services supported
- Current or expected impacts on communities and local economies, including positive and negative impacts where relevant
- Whether these investments and services are commercial, in-kind, or pro bono engagements
| CEO’s message ACWA Power at-a-glance / What we do ACWA Power at-a-glance / Key 2022 sustainability projects Sustainability management / Innovation Society / Local communities |
- Examples of significant identified indirect economic impacts of the organisation, including positive and negative impacts
- Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities (eg national and international standards, protocols, policy agendas)
| CEO’s message ACWA Power at-a-glance / What we do ACWA Power at-a-glance / Key 2022 sustainability projects Sustainability management / Our approach to sustainability Sustainability management / Alignment with frameworks |
| Wealth creation and employment | - Total capital expenditures (CapEx) – Depreciation supported by narrative to describe the Company’s investment strategy
- Share buybacks + Dividend payments supported by narrative to describe the Company’s strategy for returns of capital to shareholders
| Annual Report / Financial review Annual Report / Shareholders |
| GOVERNANCE PILLAR |
| Ethical behaviour | - A description of internal and external mechanisms for
- Seeking advice about ethical and lawful behaviour and organisational integrity;
- Reporting concerns about unethical or lawful behaviour and organisational integrity
| Governance / Business ethics and compliance |
| Governing purpose | - The Company’s stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental, and social issues. Corporate purpose should create value for all stakeholders, including shareholders
| CEO’s message ACWA Power at-a-glance / Who we are ACWA Power at-a-glance / What we do |
- How the Company’s stated purpose is embedded in company strategies, policies, and goals
| Sustainability management / Our approach to sustainability Sustainability management / Sustainability strategy Sustainability management / Our ESG framework |
| Quality of governing body | - Composition of the highest governance body and its committees by: competencies relating to economic, environmental, and social topics, executive or non-e xecutive, independence, tenure on the governance body, number of each individual’s other significant positions and commitments, and the nature of the commitments, gender, membership of under-represented social groups, stakeholder representation
| Governance / Board of Directors |
- How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental and social topics, as connected to the Company’s stated purpose, strategy, and long-term value
- Remuneration policies for the highest governance body and senior executives
| Governance / Remuneration |
- Disclosure of the material strategic economic, environmental, and social milestones expected to be achieved in the following year, such milestones achieved from the previous year, and how those milestones are expected to or have contributed to long-term value
| CEO’s message Sustainability management / Sustainability strategy Sustainability management / Our ESG framework |
| Risk and opportunity oversight | - Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the Company specifically (as opposed to generic sector risks), the Company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes. These opportunities and risks should integrate material economic, environmental, and social issues, including climate change and data stewardship
| Sustainability management / Risk management |
| Stakeholder engagement | - A list of the topics that are material to key stakeholders and the Company, how the topics were identified, and how the stakeholders were engaged
| Sustainability management / Stakeholder engagement |