What the ESG KPI Extraction & Framework Mapping actually produces

GREENHOUSE GAS EMISSIONS: • Scope 1: 42,300 tCO₂e [page reference not provided; methodology not stated] • Scope 2 (market-based): 18,750 tCO₂e [methodology: market-based approach] • Scope 3 (categories 1, 11, 15): 310,000 tCO₂e [partial scope — categories 1, 11, 15 only; methodology for category allocation not stated] • Total GHG: 371,050 tCO₂e (Scope 1+2+3 as stated) • Assurance status: [not provided — verify] ENERGY & RENEWABLE ELECTRICITY: • Total energy consumption: 1.2 PJ [methodology: [not specified]] • Renewable electricity: 38% [methodology: [not specified]; scope — global or site-specific not stated] • Assurance: [not provided] WATER: • Water withdrawal: 4.1 million m³ • Water recycled: 85% [methodology: [not specified]; whether this is part of withdrawal or in addition unclear] • Assurance: [not provided] SOCIAL PERFORMANCE: • Lost-time injury rate: 1.8 per million hours [methodology: [not specified]; scope — global or specific facility?] • Female representation in senior management: 34% • Employee turnover: 12.4% [denominator/calculation method not stated] • Community investment: €2.1M • Assurance: [not provided for any social KPI] PRODUCT & COMMITMENT: • Product recyclability rate: 67% • Carbon reduction target: Net-zero by 2040 [scope: Scope 1+2 or including Scope 3? [not stated]; interim targets [not disclosed]; offset use [not stated]] • EU Taxonomy alignment: 52% eligible revenue; 29% aligned revenue [methodology for alignment assessment [not specified]]

GRI STANDARDS (2021): • Scope 1, 2, 3 emissions → GRI 305-1, 305-2, 305-3 [categories partially disclosed — categories 1, 11, 15 only] • Renewable energy → GRI 302-1 • Water withdrawal → GRI 303-3 • Lost-time injury rate → GRI 403-9 (injury rate metric) • Female representation → GRI 405-1 • Employee turnover → GRI 401-1 • Community investment → GRI 201-1 • Product recyclability → [sector-specific metric; [verify exact GRI code]] SASB (METALS & MINING, EM-RM): • GHG emissions (Scopes 1, 2) → EM-RM-110a.1 (gross Scope 1+2); Scope 3 → [topic-specific guidance needed] • Energy consumption/renewable % → EM-RM-130a.1 • Water withdrawal/recycling → EM-RM-140a.1 • Safety (TRIR/injury rate) → EM-RM-320a.1 • Workforce diversity → EM-RM-330a.1 • Product disclosure → [sector-specific] IFRS S1 & S2: • Climate risk disclosure → IFRS S2 (governance, strategy, risk management, metrics & targets); Scope 1, 2, 3 emissions required under metrics; interim targets [not disclosed] • Water materiality → IFRS S1 (General Requirements); assess [verify exact section] • Social factors → IFRS S1 (if material to strategy) TCFD (NOW IFRS S2): • Governance, Strategy, Risk Management, Metrics & Targets — partial disclosure; scenario analysis [not mentioned] ESRS (EU): • Scope 1, 2, 3 → ESRS E1-6 [verify exact requirement]; interim targets [not disclosed] • Water → ESRS E3-[verify code] • Social factors → ESRS S1, S2, S4 [verify specific codes] EU TAXONOMY: • Eligible/Aligned revenue disclosed (52%/29%); methodology [not detailed]

MATERIAL GAPS: 1. Scope 3 categories: only 1, 11, 15 disclosed; categories 2–10, 12–14 not mentioned. Materiality of omitted categories [not justified]. 2. Renewable energy: "38% renewable" — scope boundary unclear (global, UK operations only, electricity only?). Methodology for calculation [not stated]. 3. Water recycling: reported as "85% recycled" but not clear if recycled portion is separate from withdrawal or a percentage of withdrawn water. If recycled, is it counted in withdrawal? [Clarification needed]. 4. Interim climate targets: 2040 net-zero stated but no interim 2030/2035 targets disclosed. [CSRD/ESRS and SBTi guidance typically require interim targets]. 5. Scope 3 offset use, boundary definition, and materiality rationale: not disclosed. 6. Assurance status: no indication of limited or reasonable assurance on any KPI; self-reported. 7. Scenario analysis (TCFD/IFRS S2 requirement): not mentioned. METHODOLOGY QUESTIONS: • Scope 2: market-based stated; location-based [not provided] — significant divergence possible. • Baseline year and recalculation policy for emissions targets [not stated]. • GWP vintage (AR5 vs AR6): [not disclosed]. • Product recyclability: tested, modeled, or estimated? System boundaries? [Clarify]. • EU Taxonomy alignment: which activities counted? [Provide alignment assessment methodology]. DATA CONFIDENCE: • GHG (partial Scope 3, no assurance): low-to-medium confidence. • Water and energy: medium confidence (no assurance stated, methodology unclear). • Social KPIs: medium confidence (standard HR metrics, but calculation method and scope boundaries [not specified]).