Appendix

This report covers the period 1 January 2022 to -31 December 2022. This Update is published annually. It has taken into account the Global Reporting Initiative (GRI) Standards 2021, The Task-force for Climate related Financial Disclosures (TCFD) and the Sustainable Development Goals (SDGs).

The publication date of the Update2022 is 23 March 2023. All Action entities are included in this report. Action has reported with reference to GRI Standards 2021 for the period 1 January 2022 - 31 December 2022. For GRI, in the previous reporting year, the core option was applied, but this option no longer exists in the updated GRI Standards 2021. For 2022, therefore, we report with reference to GRI Standards 2021, for which the GRI reference table is included in this Update2022. The GRI requirements are more detailed and extensive than reporting obligations under the current applicable legal framework. We also look at future developments and how these could potentially impact Action, for example, the implementation of the Corporate Sustainability Reporting Directive (CSRD) which will be applicable to Action from financial year 2025.

The collection of the information presented in this report was done centrally by the ASP Alignment Committee and the communication department.