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Sustainability Reporting Guide

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W H A T T O D O I N E A C H Q U A R T E R IMPORTANT ESG AND BENCHMARKING TIMELINES: In the first part of 2023, you can get ahead with your planning by starting to aggregate resources. Map out available data, policies, strategies, and goals for developing reporting narratives. Continue to gather relevant data points associated with reporting needs. If you have set any ESG goals or targets in the past few years (e.g., emission reduction targets, increased diversity, equity, and inclusion metrics), track progress against these goals year-to-date (YTD). Progress should be used as part of your 2022 reporting cycle. Q1 Activities After compiling all your resources and information, this is the time to start writing your narratives. Work with internal stakeholders to draft responses to questionnaires and begin internal review. During Q2, GRESB and CDP's online response systems opened. Companies can begin submitting responses at this time. During Q2 of the reporting year, you want to finalize and release Q2 filings for general reporting based on other standards. Q2 Activities You should continue communicating with stakeholders/shareholders on the reported content. Submissions are due this quarter for standards with specific due dates. Q3 Activities Scoring results are generally released by the end of the calendar year. it will be time to start the initial planning for the next reporting cycle. You want to confirm any changes in reporting requirements, themes, and structures of the reports for the next year and initiate data collection for the next calendar year. Q4 Activities Q1 Q2 Q3 Q4 Sustainability & Energy Management Simplified

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