Morgan Sindall : 2022 GRI content index

Morgan Sindall Group plc

GRI Content Index 2022

CONTENTS

ABOUT THIS GRI CONTENT INDEX

	Index navigator	02
	General disclosures	03
	aterial topics	06

This GRI Content Index for the 2022 report cycle helps you locate GRI-related content in our reporting. Supporting the disclosures on our corporate website, the 2022 corporate reporting suite comprises the following documents:

• Annual Report (AR)
• Responsible Business Data Sheet (RBDS)
• Gender Pay Gap report
• Modern Slavery Statement
• CDP submissions (Climate, Forest, Water).

Find out more online here, with downloads available here.

Our responsible business reporting content has been prepared in accordance with the GRI Standards. This year's report aligns with the GRI Standards 2021 update, which came into effect on 1 January 2023. To date, the GRI has not published a sector standard relevant to our business and as such we use the universal and topic standards to describe our social and environmental impacts.

To ensure our strategy continues to be impactful and adds value to our stakeholders, we conduct a materiality review every two years. These assessments identify topics relevant to our stakeholders and assess how they impact our business and industry.

During January and February 2023, we conducted a comprehensive, web-based

* available on our website

survey the results of which are helping us to determine both the relevance and significance of a wide range of environmental, social and governance-related issues. The online survey asked stakeholders questions based around the Future Fit Business Benchmark methodology, which links to the UN Sustainable Development Goals (UN SDGs). A total of 6,803 employees and 3,118 external stakeholders were invited to complete the survey, of which 2,125 employees (31%) and 555 external stakeholders did so (18%).

The findings reinforce the objectives of our Total Commitments and reaffirm their relevance and value to our stakeholders. Our Total Commitments align with the material topics identified and our responsible business strategy continues to drive progress against them. As part of the materiality study, these headline results will be reviewed and developed using in-depth interviews with individuals chosen to represent each stakeholder group. More information on our 2023 materiality assessment will be disclosed in subsequent reports.

Our policies are held on our intranet, and some are published publicly. Copies can be requested from our company secretary ([e-mail]). We operate a decentralised business and therefore the Group's policies provide minimum standards which our divisions adapt with additional requirements specific to their individual businesses. We regularly update our policy frameworks at Group level, while updates to divisional polices follow separate timelines.

A selection of documents currently available includes:

• Group health, safety, and wellbeing management policy framework
• Code of Conduct*
• A range of employment policies including equal opportunities and dignity at work policy
• Sustainable procurement policy
• Anti-slaveryand human trafficking policy*
• Human rights policy*
• Board diversity policy*
• Global tax strategy*
• Sustainable water policy*
• Sustainable sourcing timber policy*
• A range of governance policies including: competition policy, data protection policy, Group-wide share dealing policy.

01 Morgan Sindall Group plc GRI Content Index 2022

MATERIAL TOPICS - INDEX NAVIGATOR

Relevant Total Commitment

Protecting People

Developing People

Improving the environment

Working together with our supply chain

Enhancing communities

Material topic		Latest applicable GRI Standard		GRI Standard Reference
Health, safety, and wellbeing		ƒ Occupational health and safety	403-8,403-9,403-10,
Mental health		ƒ Employment	401-2
Modern slavery
	ƒ Forced or compulsory labour	409-1
Skills development		ƒ Employment	401-1
		ƒ Training and education	404-1,404-2
Employee engagement
	ƒ Employment	401-2
Diversity and inclusion
	ƒ Training and education	405-1
		ƒ Diversity and equal opportunity	406-1
		ƒ Non discrimination
Climate change		ƒ Economic performance	201-2
Carbon emissions		ƒ Emissions	305-2,305-3,305-4
Waste management
	ƒ Waste	306-3,306-4,307-1
Supplier relationships,		ƒ Supplier environmental assessment	308-1
resilience and management		ƒ Supplier social assessment	414-1
Prompt payment		ƒ Local communities	413-1
Delivering social value		ƒ Indirect economic impacts	203-2
		ƒ Employment	401-1
		ƒ Local communities	413-1
Community engagement
	ƒ Local communities	419-1
Corporate governance
	ƒ Governance	102-16,102-18
Operating ethically		ƒ Anti-corruption	205-2
Open and transparent communications

02 Morgan Sindall Group plc GRI Content Index 2022

GRI STANDARDS

Statement of use

GRI 1 used

Applicable GRI Sector Standard(s)

The Morgan Sindall Group has reported in accordance with the GRI Standard for the period of 01/01/2022- 31/12/ 2022

GRI 1: Foundation 2021

No sector guidelines apply

GENERAL DISCLOSURES

GRI 2: General Disclosures 2021

Disclosure

2-1 Organizational details

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

2-3 Reporting period, frequency and contact point

2-4 Restatements of information

2-5 External assurance

2-6 Activities, value chain and other business relationships

2-7 Employees

Location

Annual Report (AR) back cover

AR 7

1 January 2022 to 31 December 2022. We report annually. Questions regarding the report can be addressed to Alexandra Pons, ESG Reporting Manager, [e-mail]

None.

AR 92, 182

GHG emissions are externally verified by Achilles to meet the requirements of the Toitū 'carbon reduce' certification standard (formerly CEMARS,

the Carbon & Energy Management And Reduction Scheme)

AR 3, 223 - 228

AR 16, 24 - 27

RBSD 8

Omission and explanation

Our figures do not include the c400 BakerHicks DACH employees.

No temporary employment contracts are included in the data. The Group offers employees the opportunity to work part time where the nature of the work and role allow sufficient flexibility (the total number of employees by employment type (full-time and part-time), by gender is not available.

03 Morgan Sindall Group plc GRI Content Index 2022

GENERAL DISCLOSURES continued

GRI 2: General Disclosures 2021

Disclosure

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

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

Location		Omission and explanation
AR 20 - 21, 35 - 38		Information not available. We do not currently report data on all additional
		workers covered (who are not employees but whose work and/or workplace
		is controlled by the Group). All third parties working on our controlled sites
		are subject to the requirements of our safety standards.
AR 64, 82, 102 - 111, 131 - 133
AR 102 - 111, 131 - 133
Michael Findlay
AR 100 - 101
Board of Directors
AR 104 - 105
Group Management Team
AR 106 - 107
AR 131 - 133
None
AR 117
AR 104 - 105
AR 118 - 122
AR 134 - 151

04 Morgan Sindall Group plc GRI Content Index 2022