Gym : GRI Content Index 2023

GRI content index 2023

The Gym Group (TGG) presents its Global Reporting Initiative (GRI) content index. This provides a structure to our sustainability reporting and provides information and data for topics that are material to our operations and sites. This GRI content index supports our Annual Report and Accounts 2023.

Statement of use: The Gym Group has reported the information cited in this GRI content index for the period 01 January 2023 - 31 December 2023 with reference to the GRI Standards.

GRI 1 used: GRI 1: Foundation 2021.

GRI Standard Disclosure

GRI 2: 2-1 Organizational details General

Disclosures 2021

2-2 Entities included in the organisation's sustainability reporting

Location

The Gym Group plc (UK)

Headquarters: 5th Floor, OneCroydon, 12-16 Addiscombe Road, Croydon, CR0 0XT

Country of operation: UK

The Gym Group plc Annual Report and Accounts 2023, p. 157

2-3 Reporting period, frequency and contact point

2-4 Restatements of information

Reporting period: 1 January 2023 - 31 December 2023.

Publication date: 15 March 2024

Sustainability Report published annually

Contact point for questions regarding the report:

Cornelia Woschek

Sustainability and Business Development Director [e-mail]

There are no restatements of information to include for 2023.

2-5 External assurance	The Annual Report was externally audited by financial auditors
	Ernst & Young LLP. The information in the report relating to
	sustainability was not part of the scope of the external
	assurance, but the information has been internally verified.

2-6 Activities, value chain and other business relationships

GRI content index 2023

The Gym Group plc Annual Report and Accounts 2023, p. 65

The Gym Group plc Strategic Report includes:

• The Business Model on page 2, which describes the sector, activities, products and services
• The Market Review on pages 6-7, which describes the market;
• Principal Risks and Uncertainties on pages 55-59, which includes Relationships with Key Suppliers as a principal risk linked to business strategy;
• The s172 report on pages 65-69, which describes relationships with suppliers as a stakeholder.

We do not describe the entities downstream from the organisation and their activities.

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GRI Standard Disclosure

2-7 Employees

2-8 Workers who are not employees

2-9 Governance structure and composition

2-10 Nomination and selection of the highest governance body

2-11 Chair of the highest governance body

2-12 Role of the highest governance body in overseeing the management of impacts

2-13 Delegation of responsibility for managing impacts

2-14 Role of the highest governance body in sustainability reporting

Location
Female	Male	Other	Not	Total
			disclosed
Number of employees (headcount / FTE):
567	1,239	N/A	0	1806

Number of permanent employees (headcount / FTE)

555

1226

N/A

0

1781

Number of temporary employees (headcount / FTE)

12

13

0

0

25

Number of non-guaranteed hours employees (headcount / FTE)

0

0

0

0

0

Number of full-time employees (headcount / FTE)

178

401

N/A

0

579

Number of part-time employees (headcount / FTE)

389

838

N/A

0

1227

• Gender as specified by the employees themselves.

We have had no one working in the business with 'worker status'.

However, within the reporting period, we had 316 self- employed personal trainers operating in our gyms and 7 self- employed within our gym support function.

The Gym Group plc Annual Report and Accounts 2023, pp. 72- 79

The Gym Group plc Annual Report and Accounts 2023, pp. 80- 83

The Gym Group plc Annual Report and Accounts 2023, pp.70- 72

The Gym Group plc Annual Report and Accounts 2023, pp. 70- 72, 75

The Gym Group plc Annual Report and Accounts 2023, pp. 75, 90-93

The highest governance body (the Board of The Gym Group plc) is responsible for reviewing and approving the information reported in the Annual Report and Accounts 2023, including the organisation's material topics.

The process for reviewing and approving the information involves review by the Sustainability Committee and escalation to the Board of Directors for approval before publication of reported information.

GRI content index 2023

2

GRI Standard Disclosure

2-15 Conflicts of interest

2-16 Communication of critical concerns

2-17 Collective knowledge of the highest governance body

2-18 Evaluation of the performance of the highest governance body

2-19 Remuneration policies

2-20 Process to determine remuneration

2-21 Annual total compensation ratio

2-22 Statement on sustainable development strategy

2-23 Policy commitments

2-24 Embedding policy commitments

GRI content index 2023

Location

The Gym Group plc Annual Report and Accounts 2023, pp. 71, 79

Critical concerns are communicated to the highest governance body by escalation through the relevant grievance mechanism, such as the Whistleblowing Policy.

People and Operations is a standing agenda item for the Board. The Group encourages staff to report any concerns they believe must be brought to management's attention concerning any financial or other impropriety. All employees receive a copy of the employee handbook, which includes whistleblowing arrangements and sets out the procedures to follow should a staff member wish to raise concerns in confidence regarding suspicions of wrongdoing or unethical conduct, anonymously if preferred.

No critical concerns were communicated to the highest governance body during the reporting period.

In 2023, the following measures were taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development:

The Sustainability Committee receives reports from the ESG, Health & Safety and EDI Workstreams at least 3 times per year.

Board members not on the Sustainability Committee have access to the materials presented to the meetings and are invited to attend by the Chair of the Sustainability Committee.

The Sustainability Committee escalates relevant items for the Board's attention as required.

The Gym Group plc Annual Report and Accounts 2023, pp. 80- 83

The Gym Group plc Annual Report and Accounts 2023, pp. 92- 95

The Gym Group plc Annual Report and Accounts 2023, pp. 92- 95

The Gym Group plc Annual Report and Accounts 2023, p. 105

The ratio of the annual total compensation for the organisation's highest-paid individual to the median annual total compensation for all employees (excluding the highest-paid individual) is: 33:1

https://www.tggplc.com/sustainability/strategy

The Gym Group policy commitments can be found here:

https://www.tggplc.com/sustainability/policy-statements

The Gym Group embeds its policy commitments through:

• Publishing policies internally on the Company intranet and externally on the Company's websitehttps://www.tggplc.com/sustainability/policy- statements;

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GRI Standard Disclosure

2-25 Processes to remediate negative impacts

2-26 Mechanisms for seeking advice and raising concerns

2-27 Compliance with laws and regulations

2-28 Membership associations

2-29 Approach to stakeholder engagement

2-30 Collective bargaining agreements

GRI 3: 3-1 Process to determine

Material material topics

Topics 2021

3-2 List of material topics

Location

• Ensuring that an appropriate governance body or individual approves policies and updates to policies;
• Providing training on the policy to relevant staff (and, where appropriate, all staff).

The Gym Group has several processes for remediating its negative impacts.

• As mentioned above, The Gym Group operates a whistleblowing Policy where individuals can raise concerns anonymously. All submissions via this channel are reviewed by the Company Secretary and escalated if and as appropriate (none in 2023);
• Anti-Briberyand Corruption Policy and training continued in 2023;
• Matters raised under these policies are to be reported to the Audit & Risk Committee, and updates and reports are given to the Committee regularly.
  https://www.tggplc.com/sustainability/policy-statements

Individuals can seek advice on implementing TGG's policies and practices for responsible business conduct by referring to the company intranet or the Company's website, where these policies are available.

Individuals can raise concerns about TGG's business conduct by following the Whistleblowing Policy, available on the Company's website and intranet. https://www.tggplc.com/sustainability/policy-statements

There were no significant instances of non-compliance with laws and regulations during the reporting period.

The Gym Group has been a member of:

• ukactive since 2009. John Treharne (Chair of the Board) is on the Board of ukactive as Elected Director
  - Commercial Fitness Sector.
• EuropeActive since 2013. John Treharne is a member of the Board.
• EuropeActive President's Council since 2022

The Gym Group plc Annual Report and Accounts 2023, pp. 66- 69

None of our employees are covered by a collective bargaining agreement.

https://www.tggplc.com/sustainability/overview

The Gym Groups material topics include:

1. Safeguarding customer data and privacy
2. • GRI 418: Customer Privacy 2016
3. Providing good jobs and career opportunities
4. • GRI 401: Employment 2016
   • GRI 404: Training and Education 2016

GRI content index 2023

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GRI Standard Disclosure	Location
		 GRI 201: Economic Performance 2016
	3.	Breaking down barriers to fitness for all
		 GRI 413: Local Communities 2016
	4.	Protecting our employees' and members' health, safety and
		wellbeing
		 GRI 416: Customer Health and Safety 2016
		 GRI 403: Occupational Health and Safety 2018
	5.	Building a diverse, equal and inclusive workplace
		 GRI 405: Diversity and Equal Opportunity 2016
	6.	Generating social value
		 GRI 413: Local Communities 2016
	7.	Reducing our carbon emissions
		 GRI 302: Energy 2016
		 GRI 305: Emissions 2016

The list of material topics is the same as those identified in our 2022 reporting period.

GRI 201:	3-3 Management of material	The Gym Group plc Annual Report and Accounts 2023, pp. 2-3,
Economic	topics: Economic performance	16-21,32-37
Performance
2016	201-1 Direct economic value			2023	2022	2021
	generated and distributed			(£m)	(£m)	(£m)
		Economic	Revenue	204.0	172.9	106.0
		value
		generated
		Economic	Operating	122.4	100.6	78.9
		value	costs
		distributed	Employee	47.3	40.9	33.9
			wages and
			benefits
			Payments to	6.5	3,5	2.2
			providers of
			capital
			Payments to	0	(0.8)	0.1
			the
			government
			by country
			Community	N/A	N/A	N/A
			investments
			Total	176.2	144.2	115.1
		Economic	Direct	27.8	28.7	(9.1)
		value	economic
		retained	value
			generated -

economic value distributed

GRI content index 2023

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GRI Standard Disclosure

201-2 Financial implications and other risks and opportunities due to climate change

201-3 Defined benefit plan obligations and other retirement plans

201-4 Financial assistance received from the government

GRI 302:	3-3 Management of material
Energy 2016	topics: Energy
	302-1	Energy consumption
	within the organisation
	302-2	Energy consumption
	outside of the organisation
	302-3	Energy intensity

Location

The Gym Group plc Annual Report and Accounts 2023, TCFD, pp. 50-53

3-3 The Gym Group plc Annual Report and Accounts 2023

1. N/A
2. N/A
3. N/A
4. We provide two separate pension schemes. Under the Group's salary sacrifice pension scheme, employees contribute 5% of their salary, whilst The Gym Group contributes 4%. Under the auto-enrolment scheme, eligible employees contribute a minimum of 4%, and The Gym Group contributes 3%, in line with the UK auto-enrolment regulations.
5. Membership in the salary sacrifice pension scheme is voluntary; 6% of our employees are in this scheme. Over 89% of employees who earn over the auto-enrolment threshold are members of the auto-enrolment scheme.

The Gym Group plc Annual Report and Accounts 2023, p. 138

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 48; https://www.tggplc.com/sustainability/strategy

The Gym Group plc Annual Report and Accounts 2023, pp 48- 49

Not applicable: TGG does not export energy or lease sites to external businesses.

The Gym Group's energy intensity for 2023 was 223,451 kWh/gym. The Gym Group plc Annual Report and Accounts 2023, pp 46-49

302-4 Reduction of energy consumption

302-5 Reductions in energy requirements of products and services

GRI 305: 3-3 Management of material

Emissions topics: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

305-3 Other indirect (Scope 3) GHG emissions

305-4 GHG emissions intensity

GRI content index 2023

The Gym Group plc Annual Report and Accounts 2023, pp 48- 49

Not applicable: The Gym Group is not subject to requirements in the reduction of energy for its services. In addition, TGG does not sell products directly to its customers, so this disclosure does not apply to the organisation.

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49; https://www.tggplc.com/sustainability/strategy

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49

6

GRI Standard Disclosure

305-5 Reduction of GHG emissions

305-6 Emissions of ozone- depleting substances (ODS)

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Location

The Gym Group plc Annual Report and Accounts 2023, pp. 46- 49

Not applicable: TGG does not procure or purchase products or services with ozone-depleting substances. This has been assessed in line with the EPA guidance.

Not applicable: Significant air emissions are not materially significant to TGG. Based on the refrigerant emissions and other key activity sources, nitrogen dioxide, sulphur dioxide, and other pollutants do not meet the significance threshold for harm.

GRI 401: 3-3 Management of material

Employment topics: Employment 2016

401-1 New employee hires and employee turnover

401-2 Benefits provided to full- time employees that are not provided to temporary or part- time employees

GRI content index 2023

The Gym Group plc Annual Report and Accounts 2023, pp. 21, 42-45, 57, 67, ; https://www.tggplc.com/sustainability/strategy

Total number and rate of new employee hires during 2023 by age group:

Total employees	Total new	Rate of new
as of 31/12/23	hires	hires (%)
30 years and	463	50.8%
under
31-50 years old	408	44.8%
Over 50 years old	40	4.4%

Total number and rate of new employee hires during 2023 by gender:

Total employees	Total new	Rate of new
as of 31/12/23	hires	hires (%)
Male	579	63.6%
Female	331	36.3%

Total number and rate of new employee hires during 2023 by region:

911 new hires were recruited to work in the UK.

No benefits are determined by whether an employee is part- time or full-time. Benefit eligibility is determined by role/management level within the business, length of service (determined by probation period) or eligibility for salary sacrifice based on National Minimum Wage requirements.

Temporary employees are usually not entitled to:

• Private Medical Insurance
• Life Assurance
• Electric Car Scheme

Whilst our Fitness Trainers are part-time workers, their entitlement to certain benefits is determined by their role or eligibility for salary sacrifice based on National Minimum Wage requirements and not the fact that they are part-time. Certain benefits will be tailored specifically to them, for example, discounts on CPD learning specific to their professional qualification.

7

GRI Standard Disclosure	Location
401-3 Parental leave	Total number of employees that were entitled to parental leave
	by gender:
	Entitled to parental leave as of 31st December 2023
	Male		Female	Total
	1023		574	1597
	Total number of employees that took parental leave, by gender
	Male		Female	Total
	31		10	41
	Total number of employees that returned to work in the
	reporting period after parental leave ended, by gender
	Male		Female	Total
	31		6	37
	Total number of employees that returned to work after parental
	leave ended that were still employed 12 months after their
	return, by gender.
	Male		Female	Total
	22		2	24
	Return to work and retention rates of employees that took
	parental leave, by gender.
		Male	Female	Total
	Return to	100%	60%	90%
	work rate
	Retention	71%	20%	59%
	Rate

GRI 403:	3-3 Management of material
Occupational	topics: Occupational health and
Health and	safety
Safety 2018
	403-1 Occupational health and
	safety management system

The Gym Group plc Annual Report and Accounts 2023, pp. 39, 41; https://www.tggplc.com/sustainability/strategy

1. The Gym Group's health and safety management system conforms to ISO 45001:2018, the international standard for Occupational Health and Safety Management Systems, which was certified by a UKAS-accredited body in 2023.
2. 1. Legal requirement to put in place suitable arrangements to manage health and safety. [Management of Health and Safety Regulations 1999 S.5(1)]. Plus, a more general duty to ensure the health, safety, and wellbeing of all affected by our undertaking [Health and Safety at Work Act 1974].
   2. The Gym Group's management system conforms to ISO 45001:2018.

GRI content index 2023

8

GRI Standard Disclosure

403-2 Hazard identification, risk assessment, and incident investigation

403-3 Occupational health services

Location

1. The health and safety management system covers all employees and contractors: based in operational gyms [employees, self-employed trainers, contract cleaners, concessionaires, contractors, consultants]; central support employees [employees, office workers, field / remote workers]; sites managed under Construction Design Managers [Principal Contractor, Principal Designer, contractors, consultants].

1. Local checklists and inspections, audits [3rd party], risk assessments [3rd party]
2. 1. Digital training program for new employees / ongoing review
   2. Health, Safety and Wellbeing Working Group and Sustainability Board Committee. Rolling annual development plan
3. Processes for workers to report work-related hazards and hazardous situations:
   Hazard [including incidents and near misses] reporting is completed digitally using our health and safety compliance portal. Reports are not anonymous; senior management has central visibility of completed incident reports. The company also has a Whistleblowing Policy, which enables employees to confidentially report qualifying disclosures to executive employees in line with The Employment Rights Act 1996.
4. Our Whistleblowing Policy includes a specific reference that allows our staff to remove themselves from work situations that they believe could cause injury or ill health and how, in such a situation, they would be protected from reprisals.
5. Processes to investigate work-related incidents:
6. 1. Accident/incident reporting tools via digital platform.
   2. External health and safety consultancy to support investigations plus a 24/7 advice line available to all managers.
   3. The Internal Health and Safety team lead all high- profile investigations.

1. Occupational health services to identify and eliminate hazards and minimise risks, how quality of service is ensured, and how workers access the service:
   Employee assistance program (EAP) is available to all employees, as well as eye test vouchers for employees who use Display Screen Equipment (DSE) habitually as part of their standard workday. The EAP service is a confidential, nationwide, 24/7, 365 days-a-year service.
   Accredited counsellors and information specialists offer support and advice on health and wellbeing issues, as well as counselling services and information on personal, legal, and financial matters. The service is provided externally by Health Assured. We receive quarterly management information reports from Health Assured to monitor usage and employee wellbeing indicators. Our dedicated account manager supports us in promoting the service.

GRI content index 2023

9

GRI Standard Disclosure

403-4 Worker participation, consultation, and communication on occupational health and safety

403-5 Worker training on occupational health and safety

403-6 Promotion of worker health

GRI content index 2023

Location

We also partner with an Occupational Health partner, Pegasus, to whom we can refer employees as required following consultation with the employee.

1. Processes for work participation and consultation in health and safety management system:
   Health and Safety Governance: Health and Safety Heroes working group, Health, Safety and Wellbeing Working Group, Sustainability Board Committee.
   Health and Safety Heroes consult with their regions on health and safety matters and share with the working group. Any key issues are escalated to the Health, Safety and Wellbeing Working Group for further discussion and action.
2. Description of formal joint management-worker health and safety committees:
   Health and Safety Hero responsibilities: Discuss Health and Safety matters with colleagues within their region and escalate back to the working group, support initiatives and projects and improve health and safety performance within their regions.
   These meetings are scheduled quarterly in line with the Health, Safety and Wellbeing Working Group. In 2023, we met four times. Health and Safety Heroes are IOSH Managing Safely qualified; some hold NEBOSH General Certificates. They are also trained in Advanced Cardiac Awareness Training. Additional development plans include fire evacuation 'Train the Trainer' and NEBOSH General Certificates for those who do not already have them.

1. Occupational health and safety training:
   We have a bespoke suite of health and safety training modules called Gym Safe. Every employee is required to undertake this training upon joining The Gym Group and review each unit annually.
   A suite of health and safety toolkits is also available to employees and shared via our company intranet and other Policies. These are reviewed annually, along with our standard Health and Safety Policy.

1. We provide healthcare insurance as an employment benefit for senior managers.
2. Employees also have access to a team of Mental Health Ambassadors (MHA) trained in Mental Health First Aid. Throughout 2023, our MHA underwent refresher training provided by our wellbeing and leadership training provider, Outliers.
   In addition, we provided our Cluster General Managers with Mental Health for Managers training to strengthen the skills and support across the team. We have supportive resources and signposting available to all employees via our Wellbeing Hub on Core, the company's communication platform.
   Our wellbeing strategy, Wellbeing at The Gym Group, was relaunched in 2022 and set out our commitment to employee wellbeing. We continue to deliver against our wellbeing strategy and regularly provide new and improved resources to support employee wellbeing proactively. We

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