Dexterra : 2023 ESG Report

2023

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE REPORT

STRONGER COMMUNITIES THROUGH SUSTAINABLE SUPPORT SERVICES

hospitality

Dexterra Group ESG Report 2023 | 3

TABLE OF CONTENTS

01		INTRODUCTION
		Welcome Message From Our CEO	5
		Dexterra Group Company Overview	7
		About This Report	8
		Stakeholder Engagement	9
		Our Approach to ESG	12
		Our Commitments	14

02		ENVIRONMENT
		Our Approach To Greenhouse Gas Emissions	19
		Greenhouse Gas Emissions	19
		Projects That Reduce Our Footprint	20
		Laboratory Ventilation Energy Conservation	20
		Reducing Single - Use Plastics in Our Supply Chain	22
		Our Drive to Minimize Food Waste	23
		Going LED	24
		Emissions Reduction Through Client Partnership	26

03		SOCIAL
		Meaningful Community Contributions	31
		2023 Social Commitments	31
		Our Community Impact	32
		2023 Stronger Communities Drive	34
		Cutting Edge Collaboration	35
		Reaching New Heights	36
		Supporting Youth With Back-To-School Supplies	37
		One Partnership - Endless Opportunities	38
		This Is How We Do HSEQ	42
		2023 Safety Performance	43
		Total Recordable Incident Rate	44
		Operational Excellence: CoR Achievements	44
		Expanding Our Integrated Management System	46
		Food Safety Management	47
		Events and Campaigns	48
		Equity, Diversity, Inclusion & Belonging	50
		Attracting Diverse Talent and Hiring Inclusively	52
		Taking a Deeper Look at Diversity Data	54
		Empowering Employees Through Employee Resource Groups	56

04 GOVERNANCE

		Stronger Business Through Board Governance, Management Systems, and Risk Mitigation	61
		Board Composition	61
		Approach to Enterprise Risk Management	62
		Human Rights & Ethics	63
		Child and Forced Labour in the Supply Chain	63
		Cyber Incident Response Training	65
05		APPENDIX
		Energy Management Data	67
		Waste Management	68
		Forward-Looking Statement	70

Dexterra Group ESG Report 2023 | 5

WELCOME MESSAGE FROM OUR CEO

Stronger Communities Through

Sustainable Support Services

"Whether it's helping our clients reach their sustainability goals, our robust social programs, or our strong governance practices guided by our core values, we understand that our actions have an impact beyond our organization."

LAND ACKNOWLEDGEMENT:

We respect and affirm the inherent rights of all Indigenous Peoples across Canada and the United States of America. We acknowledge the many Indigenous Peoples who have lived in and cared for this land for generations. Their unique histories, traditions, and cultures shaped our countries. We gratefully acknowledge the Indigenous Peoples on whose ancestral, contemporary, and traditional homelands we gather, learn, work, and play. In offering this land acknowledgement, we affirm Indigenous sovereignty, history, and experiences. Dexterra Group recognizes that land acknowledgments signify a crucial step in acknowledging the truth and advancing reconciliation, marking the beginning of our journey toward an inclusive and respectful future.

I am pleased to present Dexterra Group's 2023 Environmental, Social, and Governance (ESG) Report. This report represents our corporate social responsibility framework in action. From our frontline operations to our corporate level endeavours, our ESG approach is embedded in everything we do. The result is a stronger, more resilient business that supports both clients and the communities in which we operate through sustainable infrastructure support services.

Our 2023 ESG Report showcases our progress and represents our commitment to stakeholder transparency. Whether it's helping our clients reach their sustainability goals, our robust social programs, or our strong governance practices guided by our core values, we understand that our actions have an impact beyond our organization.

We are committed to addressing greenhouse gas emissions and environmental impacts through a range of initiatives including effective energy management and waste reduction practices at the sites we operate across our business. This is not only a priority for us, but also in partnership with our clients as we collaborate with them to support their sustainability goals and targets.

Dexterra Stronger Communities, our social responsibility brand, was created to support the communities in which we operate. Tethered to this is Dexterra Community Initiatives (DCI), a not-for- profit organization established to further support communities in need. One of the cornerstone programs of DCI is the Outland Youth Employment Program (OYEP), a national network of innovative natural resources education, training, and work opportunities for Indigenous Youth. This program has had exceptional growth since its inception in 2000. In 2023, OYEP operated six camps across four provinces, and saw 156 Indigenous Youths graduate

the program, earning over 800 certifications in the process. OYEP is an incredibly impactful program, and you will hear more about our community initiatives going forward.

For us, ensuring that every employee returns home safely every day is paramount. Dexterra completed 2023 with our strongest health and safety record ever, with a total recordable incident rate of 0.48 incidents per 100 full-time employees, a 41% improvement over 2022. We were able to achieve this due to our best-in-class health and safety governance programs, like our Don't Walk By, Take Action Now approach, which empowers our people to raise concerns and celebrate successes related to health, safety, sustainability, and quality. My heartfelt appreciation goes out to all our teams for their ongoing dedication and commitment

to the health and safety of our colleagues, clients, customers, and guests.

I am very proud to be a part of Dexterra Group and everything we are doing on our journey to building a diverse, inclusive, and sustainable support services business.

Mark Becker

Chief Executive Officer, Dexterra Group

Introduction Environment Social Governance Appendix

INTRODUCTION

IN 2023

DEXTERRA GROUP COMPANY OVERVIEW

Dexterra Group, a publicly listed corporation (TSX: DXT), employs more than 8,900 people, provides services in 12 Canadian provinces and territories, and 5 U.S. states, and delivers a range of support services for the creation, management, and operation of infrastructure. In 2023, The Globe and Mail named Dexterra Group one of Canada's Top Growing Companies for the second year in a row.

Powered by people, Dexterra Group brings the right teams with the right skills together - offering both best-in-class regional expertise and innovative solutions, giving clients confidence in their day-to-day operations. Activities include a comprehensive range of facilities management and operations services, industry-leading workforce accommodation solutions, forestry services, innovative modular building capabilities, and other support services for diverse clients in the public and private sectors.

Our vision and values guide everything we do

• we're here to help our clients achieve higher performance and productivity, and to play a vital role in our communities and economies.

Our Operations

LEGEND

OFFICES AND

MANUFACTURING

PLANTS

OPERATING

JURISDICTIONS

Dexterra Group ESG Report 2023 | 7

2023 Snapshot

Our culture is built upon core values that shape the delivery of our services. These principles guide every aspect of our operations, influencing the management of our clients' facilities and the assistance we provide. Integrated into our annual strategic planning and ingrained in our company-wide performance management, these values foster behaviours crucial for making a positive impact on our clients, employees, environment, and the broader community.

Accountability

Diversity

Trust

Partnership

Year in Review

594	116,323
ELECTRONIC	DON'T WALK BY
DEVICES	SUBMISSIONS
REPURPOSED
8,900	VCI
EMPLOYEES	CONTROLS
	JOINED DEXTERRA
21
FIRE BASE
CAMPS OPERATED
TO FIGHT WILDFIRES

Introduction Environment Social Governance Appendix

About This Report

This 2023 Environmental Social Governance (ESG) Report (Report) is the fourth ESG report issued by Dexterra Group (Company). This Report reflects our commitment to ESG performance and sustainability and provides details on our progress in the calendar year ending December 31, 2023.

This Report does not include details on our financial performance. Details on our financial performance can be found in our public filings with the Canadian Securities Administrators (CSA) on SEDAR and on our Company website.

Dexterra Group ESG Report 2023 | 9

Stakeholder Engagement

We provide value to our stakeholders through various avenues. We do this by enhancing efficiencies for clients to support their sustainability goals, and fostering growth opportunities for our employees and suppliers, while supporting communities through environmentally and socially sustainable initiatives. By offering proactive, impactful, and innovative solutions that resonate with our clients, we are able to demonstrate measurable value.

In 2023, we continued to drive innovation and collaboration across Dexterra Group as we strengthened partnerships with shareholders, clients, regulators, employees, business partners, suppliers, and local communities.

Topics included in this report are reflective of our most significant ESG issues based on our ESG Materiality Assessment that was conducted in 2022. Materiality as used in this report, sometimes referenced as "ESG materiality", and our ESG materiality review process are intended to reflect priority ESG issues. Disclosures in this report encompass a representative sample of our managed properties in Canada and are not inclusive of our properties in the U.S. This report is based on collaborative efforts across Dexterra Group operational teams and partners to inform data and content.

This report follows the basis of the United Nations Sustainable Development Goals (SDGs) and the Global Reporting initiative (GRI) Sustainability Standard.

The following considerations regarding data boundaries and conversion factors apply to this Report:

• Energy data includes Dexterra Group's P3 managed properties' electricity, natural gas, steam, and chilled water consumption.
• Water data includes Dexterra Group's P3 Canadian managed properties only.
• Waste data includes Dexterra Group's four modular production plants.
• Reported intensity values are calculated based on total managed consumption, divided by total gross floor area.
• All other data stated within this report is either collected from internal systems, manually calculated or a combination of both, as specifically stated.

5

SHAREHOLDER

UPDATES HOSTED

104

GOVERNMENT SITE

VISITS

5,000+

VIEWS ON

SUPPLIER PORTAL

1ST

SUPPLY CHAIN SUMMIT HELD

8,500+

CLIENT

ENGAGEMENTS

>$223K

FINANCIAL

DONATIONS &

SPONSORSHIPS

TO COMMUNITIES

85+

INDIGENOUS

PARTNERS

$17

MILLION+

TOTAL INDIGENOUS

BUSINESS

PARTNERSHIP

FUNDS

79

INTERNAL

PUBLICATIONS

21

FOCUS GROUPS

AND SURVEYS

Introduction Environment Social Governance Appendix

Industry Affiliations

Dexterra Group actively partners with multiple industry associations to promote knowledge sharing and advance best practices, creating a positive influence within both our industry and local communities. The effectiveness of our collaboration with these associations is shown in this report, along with our recognition through industry awards received in 2023.

Applicable to our Horizon North brand.

Awards and Recognition

In 2023, Dexterra Group and our affiliated delivery brands were honoured to be recognized for the work we do and the culture we've built. Our aim is to provide innovative solutions that further our mission in a safe, accountable, and sustainable manner. We are proud of the external recognition, and we continue to strive for service excellence as we continue our sustainability journey.

EMPLOYMENT		CANADIAN
EQUITY		OCCUPATIONAL
ACHIEVEMENT		SAFETY MAGAZINE
AWARD		(COS) TOP SAFETY
Section Distinction		LEADER UNDER 35
		Tobore Adagha

COS OHS TOP WOMEN IN SAFETY 2023

Shawneen Abrams and Lee-AnneLyon-Bartley

THE CANADIAN COUNCIL FOR PUBLIC- PRIVATE PARTNERSHIPS ENVIRONMENTAL, SOCIAL & GOVERNANCE

Silver Award

Dexterra Group ESG Report 2023 | 11

RELOCATABLE MODULAR

MULTIFAMILY & HOTEL

Oshawa Micro Homes - 1st Place

GREEN BUILDING

Dawson Creek - 1st Place and

Best of Show

PERMANENT MODULAR OFFICE Secwépemc Child & Family Services - 1st Place

PERMANENT MODULAR

EDUCATION

Khalsa School - Honorable Mention

Introduction

Environment

Social

Governance

Appendix

Dexterra Group ESG Report 2023 | 13

Introduction Environment Social Governance Appendix

Our Commitments

Our materiality assessment helped to inform our ESG priorities and guide our overall strategy. Clear priorities for action for both Dexterra Group and our stakeholder community emerged from the results of the survey; here's what we learned:

• The complex connectivity between climate change, energy generation and human activity requires long-term coordinated planning by Dexterra Group and its business units.

• We must ensure that we monitor the use of our resources and use them efficiently to minimize waste and embed circularity within our business.

• Sustainability should be an integral part to our decision making on the procurement of buildings, services, travel, equipment, and acquisitions.

• We must strive to ensure that our operations are carried out in a sustainable way.

• Employees, contractors and other stakeholders of Dexterra Group should be equipped with the appropriate level of skills and knowledge to be effective in their roles.

• Governance, management systems, and resourcing of sustainable solutions should be at the forefront of our plans and ambitions.

Dexterra Group ESG Report 2023 | 15

ENVIRONMENTAL

SUSTAINABILITY SOCIAL

PILLARS

GOVERNANCE

• Ensure the fair and ethical treatment of our employees, contractors, and other stakeholders, considering human rights and diversity and inclusion which are integral to our business.

We continue to engage a wide variety of stakeholders for input, participating in ongoing discussions to strengthen our understanding of important environmental, social, and governance issues. This helps us set priority areas of focus that are most relevant and meaningful to our stakeholders.

STRONGER		STRONGER
ENVIRONMENT		COMMUNITIES
Stewardship of resources		Helping communities
and minimizing our impact		thrive through
to support a healthier		engagement, support, and
natural world.		opportunity.

STRONGER

BUSINESS

Higher performance

through board

governance, management

systems, and diversity.

Introduction Environment Social Governance Appendix

Dexterra Group Commitments

Environment

Dexterra Group ESG Report 2023 | 17

Governance

Key Aspects
• Continue to calculate our greenhouse	• Driving innovative change as we lead
gas (GHG) emissions baseline, using the	programs and initiatives to reduce energy
GHG Protocol methodology under the	and GHG emissions, improve waste diversion
operational control approach.	and reduce waste generation, reduce water
• Reducing energy consumption, natural	consumption, and promote biodiversity.
resource use, and greenhouse gas	• Engage with suppliers to socialize our
emissions in our operations and clients'	supplier sustainability initiatives to reduce
portfolios.	our emissions.

Social

Key Aspects
• Ongoing partnership with Canadian Centre	• Continue investment in value-driven training
for Diversity and Inclusion (CCDI).	to equip our employees with appropriate
• Elevate the contributions of our Women	skills.
in Leadership Network and Indigenous	• Provide non-traditional and
Education & Engagement Committee.	underrepresented suppliers' accessibility to
• Ongoing work to ensure equal access to	our procurement with an equal opportunity
to become a supplier.
jobs, training and education, and long-term
benefits.	• Continue to develop, implement, and
	evaluate our evolving organizational
	framework, policies and programs related
	to mental health support and wellness.

Key Aspects

• Strengthen and build on existing processes and ensure that annual performance reports are developed to assist in monitoring progress and decision making.
• Continue to embed and showcase excellence in food safety and quality.
• Ensure that sustainability is an integral part of decision making at all levels, including long-term financial planning.

• Empower our employees, clients, and contractors to engage in action on sustainability and our changing climate.
• Continue to benchmark our sustainability performance against published frameworks.

Introduction Environment Social Governance Appendix

Dexterra Group ESG Report 2023 | 19

OUR APPROACH TO GREENHOUSE GAS EMISSIONS

As stewards of resilient and sustainable solutions, our commitment to addressing the impact of our service and infrastructure operations has never been more crucial. In this dynamic environment, we recognize the need to support our clients, innovate, adapt, and collaborate, ensuring the durability and effectiveness of our services while minimizing the environmental footprint of our operations.

Our commitment to the environment is demonstrated through our ISO 14001:2015 certification and our integrated management system, which are audited annually by an external third party. Our health, safety, environment, and quality policy helps to guide our operations to perform in a sustainable manner for the sites we own and/or operate.

ENVIRONMENT IN 2023

Greenhouse Gas Emissions

In 2023, Dexterra Group partnered with a third- party consultant to begin data collection to analyze our scope 1 and 2 emissions. This will help us to assess our GHG baseline and implement effective energy management practices across the sites where we operate. We strive to support our clients with their Net Zero carbon reduction goals along the way.

Our GHG emissions are calculated following the GHG Protocol standard for emissions assessment. Our 2023 GHG inventory includes direct and indirect emissions from our corporate facilities in Canada that we own and/or operate and our vehicle fleet.