Morgan Sindall : 2023 GRI Content Index

Morgan Sindall Group plc

GRI Content Index 2023

This GRI content index for the 2023 report cycle helps you locate GRI-related content in our reporting.

Contents

03 Material topics

03 Our materiality assessment

04 Index navigator

05 GRI standards

05 General disclosures

07 Topic-specific disclosures

About this GRI content index

Our 2023 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 at www.morgansindall.com/investors/governance.

Our responsible business reporting content has been prepared in accordance with the GRI Standards. 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.

Our responsible business policies

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 divisional level updates to their polices follow separate timelines.

A selection of documents currently available online includes:

• Health & safety policy statement
• Code of Conduct
• Sustainable sourcing timber policy
• Sustainable water policy
• Modern slavery policy
• Human rights policy
• Board diversity policy
• Tax strategy

Online policies are available on our website here https://www.morgansindall.com/investors/governance. Not all policies are published publicly. Copies can be requested from our company secretary ([e-mail]).

All policies are held on our intranet.

03

Material topics

Our materiality assessment

We began our 2023 assessment by conducting a comprehensive, online survey based around the Future-Fit Business Benchmark methodology, which links to the UN Sustainable Development Goals. To assess the Group's double materiality, the survey was also informed by the Global Reporting Initiative's sustainability context principle and the Sustainability Accounting Standards Board's (SASB) five-factor test. In total, 2,680 people completed the survey, including 2,125 employees and 555 external stakeholders. The initial findings were used to guide 11 in-depth interviews with industry thought-leaders and stakeholder representatives, to explore each identified issue in more depth.

The results of our assessment are illustrated below and the issues considered material are shown in the diagram on the left. Many issues identified as material relate to one or more of our Total Commitments, reaffirming that these are the right areas to be focusing on. Our material issues are important to our stakeholders and therefore to the business. While none have been identified as financially material, they shape our ability to generate long-term value for the Group.

	Material
stakeholders	Close to being material
Importance to	to be material
	Unlikely
	Not material

ƒ	Resilient, responsible	ƒ	Fair employment	ƒ	Physical and mental
	and engaged supply		and no modern		health, safety and
	chain		slavery		wellbeing
				ƒ	Net zero progress
				ƒ	Ethical business and
					governance
ƒ	Zero avoidable waste	ƒ	Protecting	ƒ	Employee
ƒ	Positive		ecosystems		capabilities are
			strengthened and
	environmental and
				expanded
	social procurement
	outcomes			ƒ	Diversity and
ƒ	Diverse and local				inclusion
	supply chain (SMEs)			ƒ	Youth training and
					employment

• Enhanced community health and wellbeing
• Mitigation and adaptation to climate change

• Water use is minimised and socially equitable
• Air quality is maintained to highest standards

Not material

Unlikely to be material Close to being material

Material

Importance to the business

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	Material topics continued
	Index navigator
	Relevant Total	Material topic	Latest applicable GRI Standard
	Commitment
	Protecting	Physical and mental health,	ƒ	Occupational health and
	people	safety and wellbeing		safety
			ƒ	Employment
		Fair employment and no	ƒ	Forced or compulsory labour
		modern slavery

Developing	Diversity and inclusion	ƒ	Employment
people		ƒ	Training and education
	Employee capabilities strengthened	ƒ	Employment
	and expanded
	Youth training and employment	ƒ	Training and education
		ƒ	Diversity and equal
			opportunity
		ƒ	Non discrimination
Improving	Net zero progress	ƒ	Economic performance
the		ƒ	Emissions
environment	Protecting ecosystems	ƒ	Waste
	Zero avoidable waste
Working	Resilient, responsible and	ƒ	Supplier environmental
together	engaged supply chain		assessment
with our		ƒ	Supplier social assessment
supply chain		ƒ	Local communities
	Diverse and local supply
	chain (including SMEs)
Enhancing	Positive environmental	ƒ	Indirect economic impacts
communities	and social outcomes	ƒ	Employment
		ƒ	Local communities
		ƒ	Local communities
	Ethical business and governance	ƒ	Governance
		ƒ	Anti-corruption

GRI Standard Reference

403-8,403-9,403-10

401-2

409-1

401-1

404-1,404-2

401-2

405-1

406-1

201-2

305-2,305-3,305-4

306-3,306-4,307-1

308-1

414-1

413-1

203-2

401-1

413-1

419-1

102-16,102-18

205-2

05

GRI standards

Statement of use

GRI 1 used

Applicable GRI Sector Standard(s)

Morgan Sindall Group has reported in accordance with the GRI Standard for the period of 01/01/2023- 31/12/ 2023

GRI 1: Foundation 2021

No sector guidelines apply

General disclosures

GRI 2: General disclosures 2021

Disclosure

Location

Omission & explanation

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

Annual Report (AR) back cover

AR 7

1 January 2023 to 31 December 2023.

We report annually. Questions regarding the report can be addressed to Alexandra Pons, ESG Reporting Manager.

[e-mail]

None.

AR 168-179

2-6 Activities, value chain and other business relationships

2-7 Employees

2-8 Workers who are not employees

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 4-5, 7, 10-12

AR 18

RBSD 8

Our figures do not include the ~400 BakerHicks DACH employees. No temporary employment contracts 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.

Information unavailable. 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.

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General disclosures continued

GRI 2: General disclosures 2021 continued

Disclosure

Location

Omission & explanation

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

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

2-25 Processes to remediate negative impacts

2-26 Mechanisms for seeking advice and raising concerns

AR 99, 103, 104-105, 108

AR 108, 110, 117-123

Michael Findlay

AR 100, 104

Board of Directors

AR 104-105

Group Management Team

AR 82

AR 82, 132-134

None

AR 25

AR 103

AR 122

AR 136-138

AR 143-152

AR 159

AR 20

RBDS 6

AR 22-44,94-95

RBDS 7-14

AR 22-44

RBDS 6

AR 116

AR 23

2023 Modern Slavery Statement 7

07

General disclosures continued

GRI 2: General disclosures 2021 continued

Disclosure

Location

Omission & explanation

2-27 Compliance with laws and regulations

2-28 Membership associations

2-29 Approach to stakeholder engagement

2-30 Collective bargaining agreements

AR 22-44

RBDS 14

AR 17-19

AR 24

RBDS 7

2023 Modern Slavery Statement 5

Human Rights Policy

Topic-specific disclosures

GRI 3: Material topics 2021

Disclosure		Location
3-1 Process to determine		AR 21
material topics		RBDS 7
3-2 List of material topics		AR 20-21
		RBDS 6

Economic

Economic performance

GRI 3: Material topics 2021

Disclosure	Location
3-3 Management of	AR 22-44
material topics

GRI 201: Economic performance 2016

Omission & explanation

Omission & explanation

201-1 Direct economic value generated and distributed

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 government

AR 3, 20, 40, 44

RBDS 2, 13

AR 80-91

2023 CDP Response

AR 124, 140-144

Not applicable. Government does not provide financial assistance.

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Topic-specific disclosures continued

Economic continued

Indirect economic impacts

GRI 3: Material topics 2021

Disclosure	Location
3-3 Management of	AR 20, 40, 44
material topics	RBDS 13

GRI 203: Indirect economic impacts 2016

203-1 Infrastructure investments AR 41-44

and services supported	RBDS 13

Omission & explanation

203-2 Significant indirect economic impacts

The Group uses the LM3 Live tool to measure the social value impact of our activities on applicable projects. In line with the 2012 Social Value Act which fosters public and private collaboration for broader social benefit, all our divisions engage with local communities in which they work. Our social value bank (SVB) records how our projects add value to local communities.

https://www.socialvaluebank.com/

AR 20, 40, 44

RBDS 13

Anti-corruption

GRI 3: Material topics 2021

Disclosure		Location
3-3 Management of		AR 95, 139
material topics
GRI 205: Anti-corruption 2016
205-1 Operations assessed for		AR 95
risks related to corruption
205-2 Communication and		AR 95
training about anti-corruption
policies and procedures
205-3 Confirmed incidents of		There were no incidents of bribery or corrupt
corruption and actions taken		activity in 2023.

Omission & explanation

Topic-specific disclosures continued

Environmental

Emissions

GRI 3: Material topics 2021

Disclosure

Location

09

Omission & explanation

3-3 Management of material topics

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

AR 20, 30-35

2023 CDP Climate disclosure

AR 30

RBDS 10

AR 30

RBDS 10

305-3 Other indirect (Scope

3) GHG emissions

305-4 GHG emissions intensity

305-5 Reduction of GHG emissions

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

2023 CDP Climate disclosure (C6.1 to C6.3, GRI 305-1e); there are no biogenic emissions from our operations (GRI 305-1c);market-based data only available via our CDP submission (CDP C6.2-C6.3).

AR 31

RBDS 10

AR 93 RBDS 10

2023 CDP disclosures (C6.10)

AR 30, 31

RBDS 10

2023 CDP disclosures

Not applicable. The nature of our business does not produce ozone-depleting substances.

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

Not applicable. The nature of our business does not produce significant air emissions.

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	Topic-specific disclosures continued
	Environmental continued
	Waste

GRI 3: Material topics 2021

Disclosure	Location
3-3 Management of	AR 36
material topics	RBDS 10
	2023 CDP Climate disclosure (C2.2, C2.4)

Omission & explanation

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts

306-3 Waste generated

306-4 Waste diverted from disposal

306-5 Waste directed to disposal

AR 36 RBDS 10

Our significant actual and potential waste-related impacts are spillage and pollution risk on site; all sites are subject to waste management controls. The operational inputs, activities, and outputs that lead (or could lead) to such impacts include diverse construction materials and fuels, all of which are subject to regulatory controls and quality assurance. Where there are risks of negative impacts related to waste they are limited to, and managed within, our own activities; they are not related to upstream or downstream activities in our value chain.

AR 36

RBDS 10

AR 36

RBDS 10

AR 36

RBDS 10

AR 36

RBDS 10

Information unavailable. We provide a breakdown of construction waste in our operations; however, we do not provide a breakdown of waste composition in any other ways.

Information unavailable. We do not provide separate hazardous waste data in our landfill diversion reporting.

Information unavailable. We do not provide separate hazardous waste data in our landfill diversion reporting.