Sustainability Content Indices

This document indices all the contents of Manila Water Company’s 2021 Environmental, Social, Governance, and Business highlights aligned with the following sustainability reporting standards:

• Global Reporting Initiative (GRI) Standards: With reference
• United Nations Sustainable Development Goals (UN SDG)
• Sustainability Accounting Standards Board (SASB)
• Task Force on Climate-related Financial Disclosures (TCFD)

GRI	Page number(s) and/or Content Microsite link	SASB	UN SDGs
General Disclosures
GRI 2: General Disclosures 2021
2-1 Organizational details	Manila Water Company, Inc. 2-3 About this Integrated Report
2-2 Entities included in the organization’s sustainability reporting	About this Integrated Report
2-3 Reporting period, frequency and contact point	2-3, 294 About this Integrated Report Corporate Information
2-4 Restatements of information	Restatement of 2020 surface water abstraction, total water abstraction, water supply chemical consumption, water supply chemical consumption intensity and electricity consumption to include the data of Calbayog Water and Tagum Water which became operational in 2021; 2019 and 2020 Scope 1, 2, and 3 emissions due to the updating of emission factors of fuel and electricity
2-5 External assurance	144-147 Independent Assurance Statement
2-6 Activities, value chain and other business relationships	20-21 Geographic Presence
2-7 Employees	16-17, 24 2021 ESG and Financial Highlights Our Capitals Workforce Demographics
2-8 Workers who are not employees	Economic and Social Performance Indices
2-9 Governance structure and composition	96-123 Corporate Governance Report
2-10 Nomination and selection of the highest governance body	96-123 Corporate Governance Report
2-11 Chair of the highest governance body	124-131 Board of Directors
2-12 Role of the highest governance body in overseeing the management of impacts	96-123 Corporate Governance Report
2-13 Delegation of responsibility for managing impacts	96-123 Corporate Governance Report
2-14 Role of the highest governance body in sustainability reporting	96-123 Corporate Governance Report
2-15 Conflicts of interest	96-123 Corporate Governance Report
2-16 Communication of critical concerns	96-123 Corporate Governance Report
2-17 Collective knowledge of the highest governance body	96-123 Corporate Governance Report
2-18 Evaluation of the performance of the highest governance body	96-123 Corporate Governance Report
2-19 Remuneration policies	96-123 Corporate Governance Report
2-20 Process to determine remuneration	96-123 Corporate Governance Report
2-22 Statement on sustainable development strategy	26-27 Business Objectives and Strategy: Building a Global Water Company
2-23 Policy commitments	96-123 Corporate Governance Report
2-24 Embedding policy commitments	96-123 Corporate Governance Report
2-25 Processes to remediate negative impacts	96-123 Corporate Governance Report
2-26 Mechanisms for seeking advice and raising concerns	96-123 Corporate Governance Report
2-27 Compliance with laws and regulations	96-123 Corporate Governance Report
2-28 Membership associations	136 Membership/Affiliation
2-29 Approach to stakeholder engagement	42-44 Materiality and Stakeholder Engagement
2-30 Collective bargaining agreements	48 Employee Empowerment
Material Topics
GRI 3: Material Topics 2021
3-1 Process to determine material topics	44 Materiality Assessment Process
3-2 List of material topics	44 Materiality Assessment Process
3-3 Management of material topics	45-46 Stakeholder Engagement
Economic Performance
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed	18, 73-75 Financial Highlights Economic Growth Contribution Direct economic value generated and distributed	IF-WU-240A.4
201-2 Financial implications and other risks and opportunities due to climate change	36-41 Manila Water’s Task Force on Climate-related Financial Disclosures (TCFD)	IF-WU-450a.4
201-4 Financial assistance received from government	The Manila Water Group has not received any financial assistance or subsidy from the government for the current year
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported	76-83 Manila Water Foundation Agos ng Pagbabayanihan
203-2 Significant indirect economic impacts	76-83 Manila Water Foundation Agos ng Pagbabayanihan
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers	22-23 Contributions to the United Nations Sustainable Development Goals
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption	96-123 Corporate Governance
205-2 Communication and training about anti-corruption policies and procedures	96-123 Corporate Governance
Environmental Performance
GRI 301: Materials 2016
301-1 Materials used by weight or volume	24, 60-61 Our Capitals Efficient Use of Chemicals Chemical Consumption Chemical Consumption Intensity
GRI 302: Energy 2016
302-1 Energy consumption within the organization	24, 61-62 Our Capitals Energy Efficiency Energy Consumption	IF-WU-130a.1
302-2 Energy consumption outside of the organization	Diesel Consumption, Desludging of Service Providers
302-3 Energy intensity	61-62 Energy Efficiency Energy Intensity
302-4 Reduction of energy consumption	61-62 Energy Efficiency
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource	53-57 Managing Water Resources Watershed Management Surface Water Sources Watershed Profile and Projects	IF-WU-140b.1 IF-WU-440a.3
		IF-WU-440a.3
303-2 Management of water discharge-related impacts	57-59 Treating Wastewater Responsibly	IF-WU-140b.1 IF-WU-140b.2 IF-WU-250a.1 IF-WU-250a.2
303-3 Water withdrawal	24, 53-54 Our Capitals Managing Water Resources Raw Water Abstraction per BU	IF-WU-440a.1
303-4 Water discharge	17, 24, 57-59 ESG & Financial Highlights Our Capital Contributions to the United Nations Sustainable Development Goals  Treating Wastewater Responsibly Wastewater Treated	IF-WU-450a.1
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	53-56 Watershed Management Watershed Profile and Projects
304-3 Habitats protected or restored	24 Our Capitals Watershed Protected Total Trees Planted
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions	41, 63 Manila Water's Task Force on Climate-Related Financial Disclosures (TCFD) Reducing and Avoiding Carbon Emissions Scope 1 Emissions per BU
305-2 Energy indirect (Scope 2) GHG emissions	41, 63 Manila Water's Task Force on Climate-Related Financial Disclosures (TCFD) Reducing and Avoiding Carbon Emissions Scope 2 Emissions per BU
305-3 Other indirect (Scope 3) GHG emissions	41, 63 Manila Water's Task Force on Climate-Related Financial Disclosures (TCFD) Reducing and Avoiding Carbon Emissions Scope 3 Emissions per BU
305-4 GHG emissions intensity	GHG Intensity of Water Facilities per BU GHG Intensity of Wastewater Facilities per BU
305-5 Reduction of GHG emissions	24, 63-64 Our Capitals Reducing and Avoiding Carbon Emissions
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts	65 Solid Waste Management Hazardous Waste Management
306-2 Management of significant waste-related impacts	65 Solid Waste Management Hazardous Waste Management
306-3 Waste generated	63 Solid Waste Management Hazardous Waste Management Hazardous Waste Generated
306-4 Waste diverted from disposal	24, 65 Our Capitals Solid Waste Management
306-5 Waste directed to disposal	24, 65 Our Capitals Solid Waste Management
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria	24 100% of the new vendors were screened using environmental criteria Our Capitals
Non-GRI Environmental Performance
Non-revenue water	17, 60 ESG & Financial Highlights Non-revenue water reduction End-of period Non-revenue water	IF-WU-140a.2
Social Performance
GRI 401: Employment 2016
401-1 New employee hires and employee turnover	17, 24, 48 ESG & Financial Highlights Our Capitals Developing Employees New Hires and Turnover
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system	70-71 Workplace Safety
403-2 Hazard identification, risk assessment, and incident investigation	70-71 Workplace Safety
403-3 Occupational health services	70-71 Workplace Safety
403-4 Worker participation, consultation, and communication on occupational health and safety	70-71 Workplace Safety
403-6 Promotion of worker health	70-71 Workplace Safety
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	70-71 Workplace Safety
403-9 Work-related injuries	Health and Safety Data
403-10 Work-related ill health	Health and Safety Data
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee	49 Training and Development Training Hours
404-2 Programs for upgrading employee skills and transition assistance programs	50 Employee Empowerment
404-3 Percentage of employees receiving regular performance and career development reviews	50 Employee Empowerment
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken	There were no incidents of discrimination
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples (IPs)	There were no incidents of violation involving the rights of IPs
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs	76-83 Manila Water Foundation Agos ng Pagbabayanihan	IF-WU-240a.4
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories	70-71 Safeguarding Health and Safety	IF-WU-250a.1
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	There were no incidents of non-compliance concerning health and safety impacts of products and services	IF-WU-140b.1