Southwest Gas : 2023 GRI Index

GRI Index

Statement of use: Southwest Gas has reported the information cited in this GRI content index for the period January 1 to December 31, 2022 with reference to the GRI Standards.

DISCLOSURE
NUMBER	DESCRIPTION	DISCLOSURE RESPONSE
GRI 2: General Disclosures
1. The Organization and Its Reporting Practices
2-1	Organizational details	Southwest Gas Holdings, Inc.
		P.O. Box 98510
		Las Vegas, NV  89193-8510
		Overview - About This Report, p. 3
		Overview - About Southwest Gas
		Holdings, pp. 4-5
2-2	Entities included in the	Overview - About Southwest Gas
	organization's sustainability	Holdings, p. 4
	reporting
2-3	Reporting period, frequency and	Overview - About This Report, p. 3
	contact point	For questions about this report, please
		contact the Office of Sustainability by
		[e-mail].
2-4	Restatements of information	Overview - About This Report, p. 3
		See footnote 1 on p. 36.
2-5	External assurance	Environmental - Climate Registry,
		p. 33
2. Activities and Workers
2-6	Activities, value chain and other	Overview - About This Report, p. 3
	business relationships	Overview - About Southwest Gas
		Holdings, pp. 4-5

GRI 1 used: GRI 1: Foundation 2021

Applicable GRI Sector Standard: GRI 11: Oil and Gas Sector 2021

DISCLOSURE
NUMBER	DESCRIPTION	DISCLOSURE RESPONSE
2-7	Employees	Overview - About Southwest Gas
		Holdings, p. 4
		Social - Workforce Diversity Metrics,
		p. 51
3. Governance
2-9	Governance structure and	Governance - Board Leadership,
	composition	pp. 17-19
2-10	Nomination and selection of the	2023 Proxy Statement- Selection of
	highest governance body	Directors, pp. 11-12
2-11	Chair of the highest governance	Governance - Board Leadership, p. 17
	body
2-12	Role of the highest governance	Governance - Board Leadership, p. 17
	body in overseeing the	Governance - ESG Governance,
	management of impacts
	pp. 20-21
2-13	Delegation of responsibility for	Governance - ESG Governance,
	managing impacts	pp. 20-21
2-14	Role of the highest governance	Governance - ESG Governance,
	body in sustainability reporting	pp. 20-21
		2023 Proxy Statement- ESG Practices
		and Oversight, pp. 8-9
2-15	Conflicts of interest	Code of Business Conduct and Ethics,
		pp. 19-23
2-16	Communication of critical concerns	Code of Business Conduct and Ethics,
		p. 10

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DISCLOSURE
NUMBER	DESCRIPTION	DISCLOSURE RESPONSE
2-17	Collective knowledge of the highest	Governance - Board Skills and
	governance body	Diversity Matrix, p. 18
2-18	Evaluation of the performance of	2023 Proxy Statement- Board
	the highest governance body	Evaluation and Director Succession
		Planning, pp. 12-13
2-19	Remuneration policies	Clawback Policy
		2023 Proxy Statement- Executive
		Compensation, pp. 27-44
2-20	Process to determine remuneration	2023 Proxy Statement- Executive
		Compensation, pp. 27-44
2-21	Annual total compensation ratio	2023 Proxy Statement- Pay Ratio
		Disclosure, p. 56
4. Strategy, Policies and Practices
2-22	Statement on sustainable	Our Approach and Vision - A Message
	development strategy	from Our CEO, pp. 8-9
2-23	Policy commitments	Policies and Commitments
		Governance - ESG Governance,
		pp. 20-21
2-24	Embedding policy commitments	Policies and Commitments
		Governance - ESG Governance,
		pp. 20-21
2-25	Processes to remediate	Policies and Commitments
	negative impacts	Governance - Public Sustainability
		Commitments, p. 21
		Governance - Ethics and Compliance,
		p. 23

DISCLOSURE
NUMBER	DESCRIPTION	DISCLOSURE RESPONSE
2-26	Mechanisms for seeking advice and	Code of Business Conduct and Ethics,
	raising concerns	p. 10
		Governance - Ethics and Compliance,
		p. 23
2-27	Compliance with laws and	No incidents of non-compliance
	regulations	with environmental permits,
		standards and regulations or with
		laws and regulations in the social
		and economic area.
2-28	Membership associations	We are members of Chambers of
		Commerce throughout our service
		territories, and Southwest Gas is
		a member of the American Gas
		Association (AGA).
5. Stakeholder Engagement
2-29	Approach to stakeholder	Our Approach and Vision -
	engagement	Stakeholder Engagement, pp. 10-12
2-30	Collective bargaining agreements	2022 Annual Report, p. 92. The Annual
		Report reference provided for this
		disclosure pertains to Centuri.
GRI 3: Material Topics
3-1	Process to determine material	Our Approach and Vision - Our
	topics	Priorities, p. 14
3-2	List of material topics	Our Approach and Vision - Our
		Priorities, p. 14

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DISCLOSURE NUMBER

DESCRIPTION

DISCLOSURE RESPONSE

GRI 11 SECTOR STANDARD REFERENCE NUMBER

GRI 200: Economic

GRI 201: Economic Performance

3-3	Management of material topics	Sustainability Commitment	11.14.1; 11.21.1
		2022 Annual Report, Uplifting Our Communities pp. 28-29
201-1	Direct economic value generated and distributed (EVG&D)	2022 Annual Report, pp. 5, 52-63	11.14.2; 11.21.2
		Social - Supplier Diversity, pp. 54-55
		Social - Community Giving, pp. 56-58
201-2	Financial implications and other risks and opportunities due to	Appendices - TCFD Framework, pp. 74-76	11.2.2
	climate change
201-3	Defined benefit plan obligations and other retirement plans	2022 Annual Report, pp. 48, 55, 61, 87-88, 92
201-4	Financial assistance received from government	We did not receive any financial assistance from governments in 2022. We do not have	11.21.3
		any government present in our shareholding structure.
		2022 Annual Report- Management's Discussion and Analysis of Financial Condition and
		Results of Operations, pp. 34-37
GRI 203: Indirect Economic Impacts
3-3	Management of material topics	Sustainability Commitment	11.14.1
		Environmental - Catalyzing Resiliency and Economic Development, pp. 40-43
		Social - Supplier Diversity, pp. 54-55
		Social - Community Giving, pp. 56-58
203-1	Infrastructure investments and services supported	Overview - About Southwest Gas Holdings, pp. 4-5	11.14.4
		Our Approach and Vision - A Message from Our CEO, pp. 8-9
		Environmental - Catalyzing Resiliency and Economic Development, pp. 40-43
		Social - Community Giving, pp. 56-58
203-2	Significant indirect economic impacts	Environmental - Move2ZeroSM Offset Program, p. 39	11.14.5
		Environmental - Catalyzing Resiliency and Economic Development, pp. 40-43
		Social - Community Giving, pp. 56-58

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DISCLOSURE NUMBER

DESCRIPTION

DISCLOSURE RESPONSE

GRI 11 SECTOR STANDARD REFERENCE NUMBER

GRI 205: Anti-Corruption

3-3	Management of material topics	Code of Business Conduct and Ethics, pp. 37-39	11.20.1
		For more information, see SASB IF-EN-510a.3 on p. 66.
205-1	Operations assessed for risks related to corruption	All our operations are regularly assessed for risks related to corruption. For more	11.20.2
		information, see the 2022 Annual Report, pp. 102-105.
205-2	Communication and training about anti-corruption policies	We expect to communicate this information in future disclosures.	11.20.3
	and procedures
205-3	Confirmed incidents of corruption and actions taken	No confirmed incidents of corruption in 2022.	11.20.4
GRI 206: Anti-Competitive Behavior
3-3	Management of material topics	Code of Business Conduct and Ethics, p. 37	11.19.1
206-1	Legal actions for anti-competitive behavior, anti-trust, and	No legal actions for anti-competitive behavior, anti-trust, and monopoly practices in 2022.	11.19.2
	monopoly practices

GRI 300: Environmental

GRI 302: Energy

3-3	Management of material topics	Environmental Commitment	11.1.1
		Sustainability Commitment
		Environmental - Managing and Mitigating Our Emissions, p. 33
		Environmental - Supporting Energy Innovation, pp. 34-38
		Environmental - Catalyzing Resiliency and Economic Development, p. 40
302-1	Energy consumption within the organization	We track, record and report energy consumption data to the United States Environmental	11.1.2
		Protection Agency (EPA).
302-4	Reduction of energy consumption	Further to our GHG reduction commitments, we have deployed several initiatives to
		reduce our energy consumption. For more information, see Managing and Mitigating Our
		Emissions on p. 33, Supporting Energy Innovation on pp. 34-38, and SASB IF-EN-410a.2
		on p. 66. We expect to communicate in greater detail on the reduction of our energy
		consumption in future disclosures.

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DISCLOSURE NUMBER

DESCRIPTION

DISCLOSURE RESPONSE

GRI 11 SECTOR STANDARD REFERENCE NUMBER

GRI 303: Water and Effluents

3-3		Management of material topics	Environmental Commitment	11.6.1
			Sustainability Commitment
			Environmental - Catalyzing Resiliency and Economic Development, p. 40
			We take water efficiency measures into consideration during project planning and design.
			For more information, see SASB IF-EN-410a.2 on p. 66.
GRI 305: Emissions
3-3		Management of material topics	Environmental Commitment	11.1.1; 11.2.1
			Sustainability Commitment
			Environmental - Managing and Mitigating Our Emissions, p. 33
			Environmental - Supporting Energy Innovation, pp. 34-39
			Environmental - Catalyzing Resiliency and Economic Development, p. 40
305-1		Direct (Scope 1) GHG emissions	375,223.73 MTCO2e	11.1.5
305-2		Energy indirect (Scope 2) GHG emissions	6,144.73 MTCO2e	11.1.6
305-5		Reduction of GHG emissions	Environmental - Managing and Mitigating Our Emissions, p. 33	11.2.3
			Environmental - Supporting Energy Innovation, pp. 34-39
			Environmental - Catalyzing Resiliency and Economic Development, p. 40

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DISCLOSURE NUMBER

DESCRIPTION

DISCLOSURE RESPONSE

GRI 11 SECTOR STANDARD REFERENCE NUMBER

GRI 400: Social

GRI 403: Occupational Health and Safety

3-3	Management of material topics	Human Rights Commitment	11.9.1
		Sustainability Commitment
		Code of Business Conduct and Ethics, pp. 16-18
		Environmental - Pipeline Integrity and Reliability, pp. 26-32
		Social - Safety, pp. 45-48
403-1	Occupational health and safety management system	Environmental - Pipeline Integrity and Reliability, pp. 26-27	11.9.2
		Social - Safety, pp. 45-46
403-2	Hazard identification, risk assessment and incident	Code of Business Conduct and Ethics, pp. 16-18	11.9.3
	investigation	Environmental - Pipeline Integrity and Reliability, pp. 26-32
		Social - Safety, pp. 45-48
403-4	Worker participation, consultation and communication on	Social - Safety, pp. 45-48	11.9.5
	occupational health and safety
403-5	Worker training on occupational health and safety	Social - Safety, pp. 45-48	11.9.6
403-7	Prevention and mitigation of occupational health and	Environmental - Pipeline Integrity and Reliability, pp. 26-32	11.9.8
	safety impacts directly linked by business relationships	Social - Safety, pp. 45-48
403-9	Work-related injuries	Social - Safety, p. 46	11.9.10
GRI 405: Diversity and Equal Opportunity
3-3	Management of material topics	Human Rights Commitment	11.11.1
		Sustainability Commitment
		Social - Diversity, Equity and Inclusion, pp. 51-53
405-1	Diversity of governance bodies and employees	Governance - Board Leadership, pp. 17-18	11.11.5
		Social - Diversity, Equity and Inclusion, p. 51

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DISCLOSURE NUMBER

DESCRIPTION

DISCLOSURE RESPONSE

GRI 11 SECTOR STANDARD REFERENCE NUMBER

GRI 413: Local Communities

3-3	Management of material topics	Sustainability Commitment	11.15.1
		Social - Safety, p. 48
		Social - Community Giving, pp. 56-58
413-1	Operations with local community engagement, impact	When conducting construction projects or operations, and when required by guidelines	11.15.2
	assessments and development programs	from the National Environmental Policy Act, the Company conducts environmental
		impact assessments. This is applicable across all of our service territory and may require
		filings with the Bureau of Land Management, Fish and Wildlife Service, National Forestry
		Service or other affected agencies. Such documents are public record at the lead agency.
		For all projects, the Company assesses the types of permits required, which are
		publicly available.
		Formal grievances can be filed through each state's respective utility governing agency:
		Arizona Corporation Commission, California Public Utilities Commission (CPUC) or Public
		Utilities Commission of Nevada (PUCN).
		Our Approach and Vision - Stakeholder Engagement, pp. 11-12
		Social - Safety, p. 48
		Social - Community Giving, pp. 56-58
413-2	Operations with significant actual and potential negative	When conducting construction projects or operations, and when required by guidelines	11.15.3
	impacts on local communities	from the National Environmental Policy Act, the Company conducts environmental
		impact assessments. This is applicable across all of our service territory and may require
		filings with the Bureau of Land Management, Fish and Wildlife Service, National Forestry
		Service or other affected agencies. Such documents are public record at the lead agency.
		For all projects, the Company assesses the types of permits required, which are
		publicly available.

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