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GRI / ESG Scope v1

Product Scope Definition – Initial Release

1. Purpose

This document defines the initial (v1) ESG and GRI reporting scope supported by the ESG platform. The scope is aligned with the client's published 2024 Annual Report, covering:

  • Group-level governance and oversight
  • Mining operations (gold)
  • Agribusiness operations (crocodile farming)
  • Environmental, social, and ethical performance disclosures

The objective of Scope v1 is to: - Digitise existing disclosures already present in the Annual Report - Enable structured, auditable ESG data collection - Provide a foundation for future expansion (assurance, targets, forward-looking metrics)

2. Reporting Frameworks Supported (v1)

2.1 Primary Framework

GRI Standards (2021 onwards)

Scope v1 supports:

GRI Universal Standards

  • GRI 1: Foundation 2021
  • GRI 2: General Disclosures 2021
  • GRI 3: Material Topics 2021

These form the mandatory baseline for all reporting entities.

2.2 Topic Standards – Included in Scope v1

Based on the client's disclosed activities and impacts, the following GRI Topic Standards are supported:

Environmental

  • GRI 302 – Energy
  • GRI 303 – Water and Effluents
  • GRI 304 – Biodiversity
  • GRI 305 – Emissions
  • GRI 306 – Waste

Social

  • GRI 401 – Employment
  • GRI 403 – Occupational Health and Safety
  • GRI 404 – Training and Education
  • GRI 413 – Local Communities

Governance & Ethics

  • GRI 205 – Anti-corruption
  • GRI 206 – Anti-competitive Behaviour
  • GRI 407 – Freedom of Association
  • GRI 418 – Customer Privacy

3. Organisational Scope

3.1 Reporting Boundary

Scope v1 supports reporting at:

  • Group level (Padenga Holdings Limited)
  • Business unit level
  • Mining operations (gold)
  • Agribusiness operations (crocodile farming)
  • Site / facility level (where applicable)

The platform supports consolidation across subsidiaries and operational sites.

3.2 Operational Context (as per Annual Report)

  • Open-pit gold mining operations
  • Crocodile breeding, farming, and processing facilities
  • Operations located primarily in Zimbabwe
  • Board-led governance with delegated management oversight
  • Sustainability reporting currently embedded within the Annual Report

4. Definition of "Evidence" (v1)

All reported ESG metrics must be supported by verifiable evidence. Scope v1 defines evidence as structured, attachable, and auditable artefacts.

4.1 Supported Evidence Types

Environmental Evidence

  • Utility invoices (electricity, fuel, water)
  • Meter readings (manual or photographed)
  • Environmental monitoring reports
  • Laboratory test results (water, effluent, emissions)
  • Waste disposal receipts and logs
  • Environmental incident reports

Social Evidence

  • HR registers (headcount, contracts)
  • Training attendance records
  • Health & safety incident logs
  • Medical surveillance summaries
  • PPE issuance records
  • Community engagement records
  • Grievance logs

Governance & Ethics Evidence

  • Board and committee charters
  • Meeting minutes (redacted if required)
  • Policies (ethics, anti-corruption, whistleblowing)
  • Risk registers
  • Internal audit reports
  • Compliance declarations

4.2 Evidence Formats Supported

  • PDF
  • Image files (JPG, PNG, HEIC)
  • Spreadsheet files (XLSX, CSV)
  • Scanned documents
  • System-generated logs (exported)

Each evidence item includes: - Evidence type - Reporting period - Associated metric(s) - Source entity / site - Uploaded by - Timestamp - Immutable audit hash

5. Material Topics Handling (v1)

Scope v1 assumes material topics are pre-determined based on: - Existing disclosures in the Annual Report - Board and management judgement - Sector-specific impacts (mining, agribusiness)

The platform supports: - Mapping disclosed topics to GRI Topic Standards - Declaring topic relevance per business unit - Recording rationale (qualitative text)

Formal stakeholder materiality assessments are out of scope for v1 but planned for v2.

6. Metrics Philosophy (v1)

6.1 What v1 Supports

  • Historical, factual metrics
  • Quantitative + qualitative disclosures
  • Period-based reporting (annual, quarterly)
  • Narrative explanations aligned with Annual Report language

6.2 What v1 Does Not Support

  • Forecasts or targets
  • Science-based targets
  • Scenario analysis
  • External assurance workflows

7. Custom Client KPIs

In addition to GRI metrics, Scope v1 allows custom client-defined KPIs, including:

  • Production efficiency indicators
  • Animal welfare indicators (agribusiness)
  • Safety performance ratios
  • Community investment metrics
  • Regulatory compliance indicators

Custom KPIs: - Are versioned - Have defined units and evidence requirements - Can be mapped (optionally) to GRI disclosures

8. Auditability & Controls

Scope v1 enforces: - Append-only submissions - Role-based access control - Evidence immutability - Full audit trail (who, when, what) - Separation of data collection and approval

This aligns with governance and assurance principles described in the Annual Report.

9. Explicit Out-of-Scope Items (v1)

The following are intentionally excluded from Scope v1:

  • Integrated financial + ESG tagging
  • External auditor portals
  • Real-time IoT integrations
  • Automated carbon calculations beyond basic aggregation
  • Regulatory submissions beyond GRI-aligned reports

10. Forward Compatibility

Scope v1 is designed to expand into: - GRI sector standards - ISSB / IFRS S1 & S2 - Climate risk and adaptation - Target tracking - Independent assurance workflows

Document Version: 1.0 Status: Approved for Product v1 Source Alignment: 2024 Annual Report