WEF index

• Percentage of employees per employee category, per age group, gender and other indicators of diversity (e.g., ethnicity)

• Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men; minor to major ethnic groups; and other relevant equality areas

• Ratios of standard entry‑level wage by gender compared to local minimum wage

• 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

• 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

• An explanation of how the organisation facilitates workers’ access to non‑occupational medical and healthcare services and the scope of access provided for employees and workers

• The number and rate of fatalities as a result of work‑related ill‑health; recordable work‑related ill‑health injuries, main types of work‑related injury; and the main types of work‑related ill‑health for all employees and workers

• 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)

• Effectiveness of the training and development through increased revenue, productivity gains, employee engagement and/or internal hire rates

• Nitrogen oxides (NOx), sulphur oxides (SOx), particulate matter and other significant air 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

• Define and report progress against time‑bound science‑based GHG emissions targets that are in line with the goals of the Paris Agreement

• Report for operations where material, mega litres of water withdrawn, mega litres of water consumed and the percentage of each in regions with high or extremely high baseline water stress according to WRI Aqueduct water risk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

• The valued societal impact of freshwater consumption and withdrawal

ACWA Power is the largest private water desalination company in the world, producing freshwater for consumption. Some of the societal effects can be found in the sections:

• Report wherever material along the value chain, the valued societal impact of solid waste disposal, including plastics and other waste streams

• Community investment is included within the economic contribution metric (part of EVG&D)

• Total tax paid and, if reported, additional tax remitted, by country for significant locations

• 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

• Extent of development of significant infrastructure investments and services supported

• 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 (e.g., national and international standards, protocols, policy agendas)

• Total capital expenditures (CapEx) – Depreciation supported by narrative to describe the Сompany’s investment strategy

• Share buybacks + Dividend payments supported by narrative to describe the Сompany’s strategy for returns of capital to shareholders

• Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture, in order to combat corruption

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

• The Сompany’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

• How the Сompany’s stated purpose is embedded in company strategies, policies, and goals

• Composition of the highest governance body and its committees by: competencies relating to economic, environmental, and social topics; 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; gender; membership of under‑represented social groups; stakeholder representation

• 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 Сompany’s stated purpose, strategy, and long‑term value

• Remuneration policies for the highest governance body and senior executives

• 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 Сompany 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

• How the highest governance body considers economic, environmental, and social issues when overseeing major capital allocation decisions, such as expenditures, acquisitions and divestures

• A list of the topics that are material to key stakeholders and the Сompany, how the topics were identified, and how the stakeholders were engaged