GRI content index
| Statement of use | ACWA Power has reported the information cited in this GRI content index for the period from 1 January to 31 December 2023, in accordance with the GRI Standards. |
| GRI 1 used | GRI 1: Foundation 2021. |
| GRI STANDARD | DISCLOSURE | LOCATION | |
|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2–1 Organisational details | Introduction/About this report At a glance/Where we operate Financial statements/Note 1 | |
| 2–2 Entities included in the organisation’s sustainability reporting | Introduction/About this report Appendix/ACWA Power Group companies Financial statements/Note1 | ||
| 2–3 Reporting period, frequency and contact point | The information in this report refers to the period from 1 January to 31 December 2023. Sustainability information is published annually as a part of the Integrated Annual Report. In 2022, the Company has also published a standalone sustainability report. The contact point for questions about this report or reported information is indicated in the ‘About this report’ section. | ||
| 2–4 Restatements of information | The GHG emissions data included in this report are based on a new methodology with enhanced accuracy of operational data flow and a more accurate representation of GHG emissions. The GHG emissions for previous years were restated based on the new methodology. Also, the employee accounting parameters for 2023 are restricted to permanent full‑time employees. The employee data for 2022 and 2021 were restated to maintain consistency in the accounting methodology. | ||
| 2–5 External assurance | KPMG Professional Services provided limited assurance on selected quantitative indicators. See ‘Limited assurance report’ in the Appendix. | ||
| 2–6 Activities, value chain and other business relationships | Introduction/2023 highlights At a glance/Who we are At a glance/What we do Strategic review/Business model and strategy | ||
| 2–7 Employees | Introduction/2023 highlights Sustainability review/Society/Employees | ||
| 2–9 Governance structure and composition | Sustainability review/Sustainability governance Board report/Board of directors | ||
| 2–10 Nomination and selection of the highest governance body | Board report/Board of directors | ||
| 2–11 Chair of the highest governance body | The Chairman of the Board of directors is not a senior executive of ACWA Power. | ||
| 2–12 Role of the highest governance body in overseeing the management of impacts | Sustainability review/Sustainability governance | ||
| 2–13 Delegation of responsibility for managing impacts | Sustainability review/Sustainability governance | ||
| 2–14 Role of the highest governance body in sustainability reporting | Introduction/About this report | ||
| 2–15 Conflicts of interest | Sustainability review/Corporate governance | ||
| 2–16 Communication of critical concerns | Sustainability review/Corporate governance | ||
| 2–17 Collective knowledge of the highest governance body | Sustainability review/Sustainability governance | ||
| 2–18 Evaluation of the performance of the highest governance body | Board report/Board of directors | ||
| 2–19 Remuneration policies | Board report/Remuneration | ||
| 2–20 Process to determine remuneration | Board report/Remuneration | ||
| 2–22 Statement on sustainable development strategy | Sustainability review/Sustainability approach Sustainability review/Sustainability strategy | ||
| 2–23 Policy commitments | Sustainability review/Corporate governance | ||
| 2–25 Processes to remediate negative impacts | Sustainability review/Corporate governance | ||
| 2–26 Mechanisms for seeking advice and raising concerns | Sustainability review/Corporate governance | ||
| 2–27 Compliance with laws and regulations | There were no significant instances of non‑compliance with laws and regulations in 2023. | ||
| 2–29 Approach to stakeholder engagement | Sustainability review/Stakeholder engagement | ||
| GRI 3: Material Topics 2021 | 3–1 Process to determine material topics | Sustainability review/Stakeholder engagement | |
| 3–2 List of material topics | Sustainability review/Stakeholder engagement | ||
| 3–3 Management of material topics | Sustainability review/Climate change Sustainability review/Emissions Sustainability review/Society/Health and safety Sustainability review/Corporate governance | ||
| GRI 201: Economic Performance 2016 | 201–2 Financial implications and other risks and opportunities due to climate change | Sustainability review/Climate change | |
| GRI 202: Market Presence 2016 | 202–1 Ratios of standard entry level wage by gender compared to local minimum wage | Sustainability review/Society/Employees | |
| GRI 203: Indirect Economic Impacts 2016 | 203–1 Infrastructure investments and services supported | Introduction/2023 highlights/Our portfolio At a glance/What we do Sustainability review/Energy efficiency and consumption Sustainability review/Environment/Water management | |
| 203–2 Significant indirect economic impacts | Sustainability review/Sustainability strategy Sustainability review/Society/Local communities | ||
| GRI 204: Procurement Practices 2016 | 204–1 Proportion of spending on local suppliers | Sustainability review/Sustainability strategy | |
| GRI 205: Anti‑corruption 2016 | 205–1 Operations assessed for risks related to corruption | Sustainability review/Corporate governance | |
| 205–2 Communication and training about anti‑corruption policies and procedures | Sustainability review/Corporate governance | ||
| GRI 207: Tax 2019 | 207–4 Country‑by‑country reporting | Performance review/Financial review Financial statements/Note 21 | |
| GRI 302: Energy 2016 | 302–2 Energy consumption outside of the organisation | Sustainability review/Energy efficiency and consumption | |
| 302–4 Reduction of energy consumption | Sustainability review/Energy efficiency and consumption | ||
| GRI 303: Water and Effluents 2018 | 303–1 Interactions with water as a shared resource | Sustainability review/Environment/Water management | |
| 303–2 Management of water discharge‑related impacts | Sustainability review/Environment/Water management | ||
| 303–3 Water withdrawal | Sustainability review/Environment/Water management | ||
| 303–4 Water discharge | Sustainability review/Environment/Water management | ||
| 303–5 Water consumption | Sustainability review/Environment/Water management | ||
| GRI 304: Biodiversity 2016 | 304–2 Significant impacts of activities, products and services on biodiversity | Sustainability review/Environment/Biodiversity | |
| GRI 305: Emissions 2016 | 305–1 Direct (Scope 1) GHG emissions | Sustainability review/Emissions | |
| 305–2 Energy indirect (Scope 2) GHG emissions | Sustainability review/Emissions | ||
| 305–4 GHG emissions intensity | Sustainability review/Emissions | ||
| 305–5 Reduction of GHG emissions | Sustainability review/Emissions | ||
| 305–7 Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions | Sustainability review/Environment/Air quality | ||
| GRI 306: Waste 2020 | 306–1 Waste generation and significant waste‑related impacts | Sustainability review/Environment/Waste management and circular economy | |
| 306–2 Management of significant waste‑related impacts | Sustainability review/Environment/Waste management and circular economy | ||
| 306–3 Waste generated | Sustainability review/Environment/Waste management and circular economy | ||
| 306–4 Waste diverted from disposal | Sustainability review/Environment/Waste management and circular economy | ||
| 306–5 Waste directed to disposal | Sustainability review/Environment/Waste management and circular economy | ||
| GRI 401: Employment 2016 | 401–1 New employee hires and employee turnover | Sustainability review/Society/Employees | |
| 401–2 Benefits provided to full‑time employees that are not provided to temporary or part‑time employees | Sustainability review/Society/Employees | ||
| GRI 403: Occupational Health and Safety 2018 | 403–1 Occupational health and safety management system | Sustainability review/Society/Health and safety | |
| 403–2 Hazard identification, risk assessment, and incident investigation | Sustainability review/Society/Health and safety | ||
| 403–3 Occupational health services | Sustainability review/Society/Health and safety | ||
| 403–4 Worker participation, consultation, and communication on occupational health and safety | Sustainability review/Society/Health and safety | ||
| 403–5 Worker training on occupational health and safety | Sustainability review/Society/Health and safety | ||
| 403–6 Promotion of worker health | Sustainability review/Society/Health and safety | ||
| 403–7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability review/Society/Health and safety | ||
| 403–8 Workers covered by an occupational health and safety management system | Sustainability review/Society/Health and safety | ||
| 403–9 Work‑related injuries | Sustainability review/Society/Health and safety | ||
| GRI 404: Training and Education 2016 | 404–1 Average hours of training per year per employee | Sustainability review/Society/Employees | |
| 404–2 Programmes for upgrading employee skills and transition assistance programmes | Sustainability review/Society/Employees | ||
| GRI 405: Diversity and Equal Opportunity 2016 | 405–1 Diversity of governance bodies and employees | Sustainability review/Society/Employees Board report/Board of directors | |
| 405–2 Ratio of basic salary and remuneration of women to men | Sustainability review/Society/Employees | ||
| GRI 406: Non‑discrimination 2016 | 406–1 Incidents of discrimination and corrective actions taken | There were no incidents of discrimination in 2023 | |
| GRI 413: Local Communities 2016 | 413–1 Operations with local community engagement, impact assessments, and development programmes | Sustainability review/Sustainability approach Sustainability review/Society/Local communities |