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26 SOUTH ASIA GATEWAY TERMINALS (PVT) LTD

SUSTAINABILITY AT

SAGT

Stakeholder  Method of Engagement                Basis of Engagement  Frequency                 Issues/ Concerns

Media and    -	Meetings                          -	 Meeting minutes, emails -	Annually          -	 Reliability/Frequency of
NGOs         -	 Other Interactions               -	 Press releases, Reports -	 As needed           Engagement

Debt Providers -	Meetings                        -	 Email and other   -	 As needed              -	 Environmental Impact
                       -	 Other Interactions     correspondence       -	 As needed              -	 Longevity of Partnerships
                                                                                                -	 Saving/Borrowing Rate
                                                                                                -	 Level of service
                                                                                                -	Payments

MATERIALITY ASSESSMENT                           SAGT’s Materiality determination process       disclosure within the GRI standard, where
                                                 which was earlier based predominately on the   available.
SAGT’s Sustainability Strategy is based on       GRI Standards was further refined in 2020
Material Topics; that are deemed significant to  where key sustainability Material topics were  The following table lists the 31 GRI Topic
the business as well as those considered to      disseminated based on the 5-part Materiality   Specific Disclosures under 18 GRI Topics
be important by the Company’s stakeholders.      assessment as specified in the AccountAbility  selected by SAGT for internal reporting based
Stakeholder opinions, perspectives and           UK Standard AA1000AS. These results were       on the results of the previously conducted
concerns are key considerations in SAGT’s        then linked to the GRI standards, where the    Materiality Assessment. Encompassing
assessment of its Material Topics and strategy.  issues / concerns raised by each stakeholder   Business-related (Economic), people-related
As a leading terminal operator in the region,    group were contextualised using Global         (Social) and planet related (Environmental)
SAGT’s business strategy incorporates            Reporting Initiative (GRI) Standards, and      aspects, these Material Topics underpin the
concerns of its diverse stakeholder groups.      mapped against a corresponding sustainability  Company’s Sustainability Strategy.

No. GRI Topic                                    Topic Specific Disclosures

1 205-Anti-corruption,2016                       205-1: Operations assessed for risks related to corruption
2 301-Materials,2016                             301-1: Materials used by weight or volume
3 302-Energy,2016                                302-1: Energy Consumption within the Organisation
4 303-Water and effluents ,2018                  303-1 Interactions with water as a shared resource
                                                 303-2 Management of water discharge-related impacts
5 305-Emissions,2016                             303-3 Water withdrawal
6 306- Waste,2020                                303-4 Water discharge
                                                 303-5 Water consumption
7 307-Environmental Compliance,2016              305-1: Direct (Scope 1) GHG emissions
8 308-Supplier Environment Assessment,2016       305-2: Energy indirect (Scope 2) GHG emissions
9 401-Employment,2016                            306-1: Waste generation and significant waste-related impacts
                                                 306-2: Management of significant waste-related impacts
                                                 306-3: Waste generated
                                                 307-1: Non-compliance with environmental laws and regulations
                                                 308-1: New suppliers that were screened using environmental criteria
                                                 401-1: New employee hires and employee turnover
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