Guinness Nigeria PlcNSENG: GUINNESS

Nig plc- nigeria plc - report on sustainable financial principles

Apr 1, 2026 at 12:48 PM UTC · Issued by Guinness Nigeria Plc

SECURITIES AND EXCHANGE COMMISSION

REPORTING ON SUSTAINABLE FINANCIAL PRINCIPLES FOR THE NIGERIAN CAPITAL MARKET

GUINNESS NIGERIA PLC - 2025

SEC

Principle 1: Environmental, Social and Governance (ESG) Considerations

Regulated entities should put in place effective governance structures and consider the impact of their operations and activities on the environment and society.
The entities should innovate and implement measures that promote the good of the communities and the natural environment in which they operate. Factors to be considered include:
- Efficient use of resources, such as energy and water;
- Effective waste management;
- Compliance with applicable labour and social standards; and
- Alignment of their community development programmes with Nigeria's overall goal for sustainable economic and social

development.

They should establish appropriate ways to encourage and promote desired behaviours of employees to meet ESG standards.

Kindly disclose the implementation status of Principle 1 in your entity by ticking ( √ ) in the appropriate cells in the table below and offer a brief description of your efforts so far.

Indicators	Completed	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
1.1. Entities should develop appropriate policies to integrate ESG considerations into decision-making processes and enterprise risk management framework.			√		We are in the process of establishing policies to ensure ESG considerations are fully integrated into decision-making and the organization's risk management framework.
1.2. Entities should also develop robust and transparent procedures, which entail clear governance structures, limits of authority, standards and codes of conduct, to support implementation of their policies and the Principles.			√		Same as above
1.3. Entities should put in place programmes for managing their environmental and social footprints1. The programmes should reduce greenhouse gas emissions, promote efficient use of water and energy, and improve waste and construction management.	√				This requirement translates into KPIs such as Green House Gases, water and energy efficiency ratios, waste reduction metrics, all aimed at reducing environmental footprint and improving resource efficiency

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Indicators	Completed	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
1.4. Entities should outline the minimum labour and social standards they will apply in managing their operations consistent with good practice, such as the United Nations Declaration of Human Rights and the International Labour Organisation Charter.	√				All practices, policies and operations are consistent with and go beyond legal/labour requirements and good practice.
1.5. Entities should develop and promote investment in community projects and initiatives with the aim of contributing to the sustainable development of their host communities.		√			Our initiatives and community projects are structured to ensure priority support for host communities, while also addressing the needs of other underserved communities.
1.6. Entities should articulate, in their sustainable finance policies and procedures, ESG procurement standards for suppliers, contractors, and other third party service providers			√		As our organization has just undergone a transition, this is being considered for implementation to ensure robust sustainable practices across board.
1.7. Entities should monitor their service providers to ensure compliance with the ESG standards.			√		We are in the process of developing policies to integrate sustainability in our ecosystem, which include our service providers and customers
1.8. Entities should regularly conduct internal reviews of the integrity and quality of ESG practices and procedures for continuous improvement. External audit of ESG practices and procedures may also be undertaken.			√		Once clear processes and policies are established, we will implement regular reviews to ensure compliance and engage external auditors to verify adherence.
1.9. Entities should set criteria for reporting their ESG risk assessment processes on their business operations and activities.The	√				KPI Monitoring (Dashboard Metrics) The dashboard includes real-time ESG KPIs such as: Water usage(HL/HL (hL/hL),Energy consumption per unit CO₂ emissions Energy consumption per unit CO₂ emissions Waste recycling rate Safety KPIs (near misses)

Principle 2: Collaborative Partnership and Capacity Building

Regulated entities should collaborate with stakeholders to raise awareness on ESG issues, build capacity, manage risks, develop innovative solutions and promote widespread action across the Nigerian financial system.

Kindly disclose the implementation status of Principle 2 in your entity by ticking ( √ ) in the appropriate cells in the table below and offer a brief description of your efforts so far.

Indicators	Completed	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
2.1 Develop an ESG policy e.g. sustainable policy - to serve as a tool and strategic framework to guide and support the entities in the delivery of its sustainable agenda.			√		As our organization has just undergone a transition, this is being considered for implementation to ensure robust sustainable practices across board.
2.2. Dedicate Environmental Sustainable Office (ESO) to work assiduously in enshrining in the organization the workings of its sustainable policies.		√			The Sustainability and CSR team will be responsible for ensuring these policies are effectively embedded across the organization.
2.3. Develop structural mechanisms to guide the implementation of the structural policies and guidelines.		√
2.4. Have an internal capacity to support the implementation of sustainable policies and guidelines.	√				The entity has developed strong internal capacity to support the implementation of sustainable policies and guidelines through a combination of dedicated roles, structured systems, and performance tracking tools.
2.5. Engage and created the buy in of key stakeholders to support the implementation of the policies.			√		Stakeholder engagement is continuously ongoing to ensure buy-in for policy implementation.
2.6. Develop and implement the entity's sustainable strategy.		√			Our 2026 sustainability strategy has been defined across three core pillars: Environmental Stewardship, Responsible Drinking, and Positive Community Impact.

Principle 3: Financing of Priority Sectors of the Economy

Regulated entities should promote financing of priority sectors of the economy, while ensuring balance with ESG considerations.
In consideration of the nationwide efforts to catalyse the national economy, entities are expected to contribute to national rebirth by supporting priority sectors of the economy. To this end, entities should measure and disclose the level to which they have supported priority sectors.

Kindly disclose the implementation status of Principle 3 in your entity by ticking ( √ ) in the appropriate cells in the table below and offer a brief description of your efforts so far.

Indicators	Complete	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
3.1. Entities should on the basis of verifiable business plans/feasibility reports identify priority sector(s) in which they operate by way of providing financing/carrying out investments.				√
3.2. Entities should disclose products and services designed to facilitate financing of priority sectors of the economy.				√
3.3. Entities should report the monetary value of actual investments undertaken in/products and services invested in financing of priority sectors of the economy.				√
3.4. Entities should record and report total monetary value of assistance received from government(s) for financing/investing in priority sectors of the economy. This should cover items such as: Subsidies Tax reliefs and tax credits Financial incentives Royalty holidays Export promotion grants				√

Principle 4: Human Rights, Women's Economic Empowerment, Job Creation and Financial Inclusion

Regulated entities will respect human rights, promote women's economic empowerment, support job creation and

enhance financial inclusion.

Kindly disclose the implementation status of Principle 4 in your entity by ticking ( √ ) in the appropriate cells in the table below and offer a brief description of your efforts so far.

Indicators	Complete	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
4.1. Entities should balance the ratio of employment between men and women and bridge the gap in favour of women.		√			Scrutiny on gender parity in hiring and internal movements
4.2. Entities should encourage policies that better the lots of women, for e.g. building crèche; increasing the current maternity leave from 3 months to 6 months; setting up of standing committees and by-laws to protect sexual harassment in offices; improving on toilet facilities to cover sanitary requirements;	√				Generous Family leave Policies (Maternity leave = 6 months, including adoption and surrogacy and pregnancy loss beyond 20 weeks. Dignity at work Policy that protects against sexual harassment Women's Network that provides support and mentoring for Women
4.3. Equal opportunities with respect to positions and capacity building;		√			Scrutiny on gender parity in hiring and internal movements
4.4. Quarterly seminars/sessions on economic savings and empowerment;		√			Guinness partnered with renowned bank to organise financial literacy sessions for employees specifically benefited female employees
4.5. Entities should collaborate on how to design programs/projects that will encourage macro small medium enterprises to be active in the financial market.		√			We have identified initiatives aimed at supporting small businesses to thrive within their communities.

Principle 5: Reporting and Disclosures

Regulated entities should regularly report their progress in implementing these principles and require organisations they supervise and/or finance to make appropriate disclosures on their ESG issues.
Entities should recognise that sustainability issues have gained global recognition and acceptance as such businesses are increasingly assessed on the importance they attach to sustainability issues.
Entities should seek to report on their sustainability practices in a manner that allows stakeholders to take informed decisions.

Kindly disclose the implementation status of Principle 5 in your entity by ticking ( √ ) the appropriate cells in the table below and offer a brief description of your efforts so far.

Indicators	Complete	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
5.1. Entity should report ESG issues annually either on a stand-alone basis or as an integral part of its annual report to stakeholders. The timing of the reporting should be the same as the financial performance report of the organization.	√				Our published annual report contains our sustainability disclosure for the year. In addition, we publish our sustainability report annually.
5.2. Entities should articulate clear goals, targets and measurement indicators for each Principle.		√			In progress
5.3. Entity should develop a reporting template that is incorporated into its management information system. Reports should demonstrate progress against the indicators set for each Principle.	√				We have templates in place that show progress made against each principle or target
5.4. Entity should define the scope of its activities and identify stakeholders in its ESG report	√				The report includes all key stakeholders, from host communities where we operate to vendors, regulatory bodies, and partners.
5.5. Entity's ESG performance should be reported in relation to local or global expectations its ESG report	√				We have adopted the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2) for our ESG report.
5.6. Entity should concentrate on aspects of operations that have significant ESG impacts that may influence the decisions of stakeholders in its ESG report	√				The organisation identifies key ESG issues based on: Operational impact (cost, efficiency, compliance) Stakeholder expectations (regulators, customers, investors, community) Risk exposure (environmental, safety, governance risks)

Indicators	Complete	In progress	Yet to start	Not applicable	Brief description of action(s) taken towards implementation
5.7. ESG Reporting should be transparent and comprehensive covering both positive and negative aspects of performance	√				Our 2025 Sustainability Report highlights both positive and negative aspects of performance for the financial year.
5.8. Information in ESG report should be presented in a consistent manner so as to allow for comparison over a period of time.		√			As this is our first time preparing the report in alignment with IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2)s, we will ensure that subsequent reports follow the same format.
5.9. In ESG reporting, ambiguity should be avoided. Information is to be presented in clear and understandable manner.	√				We have ensured that the report is easy to read and understand.
5.10. All information used to prepare the performance report should be gathered, recorded, compiled, analyzed and disclosed in such a manner as to allow for independent examination to establish the quality and materiality of the information. Entities should adopt the GRI or any other internationally recognized reporting standard in preparing their report.	√				We have made sure that our sustainability report is in alignment with the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2) as well as the SASB.