LRQA Independent Assurance Statement
Relating to Environmental Resources Management Europe Limited’s GHG
Emissions, Assertion, Health & Safety Performance data and People Performancedata for the April 1, 2023- March 31, 2024.
This Assurance Statement has been prepared for Environmental Resources Management Europe Limited inaccordance with our contract.

Terms of Engagement
LRQA was commissioned by Environmental Resources Management Europe Limited (ERM) to provide independent
assurance of its greenhouse gas (GHG) emissions inventory (GHG Assertion), Health & Safety Performance data andPeople Performance data for April 1, 2023 - March 31, 2024, against the assurance criteria below to a limited level ofassurance and materiality of the professional judgement of the verifier using The Greenhouse Protocol – A Corporate
Accounting and Reporting Standard (revised edition, Jan 2015) and ISO 14064 - Part 3 for greenhouse gas emissions
and using the GRI Standards (2-7/ 401-1/ 405-1/ 403-9/ 403-10) for performance data. LRQA’s verification procedure
is based on current best practise and is in accordance with ISAE 3000 and ISAE 3410.
Our assurance engagement covered ERM’s global operations and activities and specifically the followingrequirements:• Verifying conformance with:- ERM’s sustainability reporting protocol and written procedures- World Resources Institute / World Business Council for Sustainable Development Greenhouse Gas Protocol: A
corporate accounting and reporting standard, revised edition (otherwise referred to as the WRI/WBCSD GHGProtocol) for the GHG data.
- GRI Standards (2-7/ 401-1/ 405-1/ 403-9/ 403-10)• Evaluating the accuracy and reliability of data and information for only the selected indicators listed below:- Natural gas, company owned cars, AC refrigerant gas loss - Direct (Scope 1)- Office space electricity, steam, and others - Energy Indirect (Scope 2) and- Other Indirect (Scope 3) GHG emissions verified by LRQA only include:• Category 1 -Purchased goods and services emissions• Category 2- Capital goods• Category 6- Business travel• Category 7- Employee commuting- Health & Safety Performance data
- People Performance data
Our assurance engagement excluded the following data and information of ERM:
• Leased or owned office locations that are registered as encompassing less than 50 square meters/538 sq.feet
due to de-minimis source• Dedicated server hosting spaces• Fuels combusted by equipment utilized by subcontractors or clients on ERM project sites• Fugitive emissions from vehicle AC due to de-minimis source• Business travel emissions by water, subway, lighter rail, taxi and bus due to non-availability of data
• Emissions from waste due to de-minimis source• Age related data excluded for turnover only in people performance.

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LRQA’s responsibility is only to ERM. LRQA disclaims any liability or responsibility to others as explained in the end
footnote. ERM’s responsibility is for collecting, aggregating, analysing, and presenting all the data and information
within the Report and for maintaining effective internal controls over the systems from which the Report is derived.
Ultimately, the Report has been approved by, and remains the responsibility of ERM.

LRQA’s Opinion
Based on LRQA’s approach nothing has come to our attention that would cause us to believe that ERM has not, in allmaterial respects:• Met the requirements of the criteria listed above; and• Disclosed accurate and reliable performance data and information as summarized in Table 1, 2 & 3 below.
The opinion expressed is formed on the basis of a limited level of assurance1 and at the materiality of the professional
judgement of the verifier.
The following observations were made:• For subcontractors, the rate of fatalities as a result of work-related injury, rate of recordable work-related
injuries, and the number of hours worked were not reported as internal systems are currently not configured
to obtain hours worked for subcontractors.
Table 1. Summary of ERM’s GHG Emissions for April 1, 2023- March 31, 2024
Scope of GHG emissionsTonnes CO2e

Scope 1 GHG emissions

1,037

Scope 2 GHG emissions (Location-based)

1,750

Scope 2 GHG emissions (Market-based)

126

Scope 3 GHG emissions Category 1- Purchased Goods & Services

22,117

Scope 3 GHG emissions Category 2- Capital Goods

1,467

Scope 3 GHG emissions Category 6- Business Travel (internal)

5,341

Scope 3 GHG emissions Category 6- Business Travel (external)

9,029

Scope 3 GHG emissions Category 7- Employee Commuting

3,570

Total GHG emissions (Location-based)

44,311

Total GHG emissions (Market-based)

42,687Note 1: Scope 2, Location-based and Scope 2, Market-based are defined in theWRI/WBCSD GHG Protocol Scope 2 Guidance, 2015

The extent of evidence-gathering for a limited assurance engagement is less than for a reasonable assurance engagement.
Limited assurance engagements focus on aggregated data rather than physically checking source data at sites. Consequently,
the level of assurance obtained in a limited assurance engagement is lower than the assurance that would have been obtained
had a reasonable assurance engagement been performed.
1.

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Page 2 of 7Table 2. Summary of ERM’s Health & Safety Performance data for April 1, 2023- March 31, 2024
Parameter

Value

Units

Annual manhours

13,828,448

hrGlobal DAWC Rate

0.09

-

Recordable incidents

18

nos

Total recordable incident rate (TRIR)

0.26

-

Fatal events

0nosLife-impacting events

0nos

Fatality rate0-

Severity rate

6.35

-

Subcontractor injury and illness

65

nos

Table 3. Summary of ERM’s People Performance data for April 1, 2023- March 31, 2024
Parameter

Value

Units

Total number of employees

7,941

nos

Total number of new hires

1,284

nos

Total number of turnovers

1,367

nos

Total turnover rate

18.2%

Male employees

47.0%

Female employees

49.9%

Employees under the age of 30

27.0%

Employees between the age 30 and 50

54.8%

Employees over the age of 50

18.2%

LRQA’s Approach
LRQA’s assurance engagements are carried out in accordance with our verification procedure. The following tasks
were undertaken as part of the evidence gathering process for this assurance engagement:• Reviewing ERM’s Methodology and documented procedures.
• Interviewing relevant employees of the organization responsible for managing GHG emissions data, Health andSafety Performance data and People Performance data.
• Verifying historical GHG emissions data and records at an aggregated level for the reporting period April 1, 2023 March 31, 2024.
• Sampling Ecometrica data submissions, Health & Safety Performance and People Performance data for thereporting period FY24.
• Verifying emission factors used with the source reference and confirming their appropriateness.
• Verifying underlying calculations and formulae for Health & Safety Performance and People Performance reporting.
• Assessing ERM’s data management systems to confirm they are designed to prevent significant errors, omissions,or misstatements in the Report. We did this by reviewing the effectiveness of data handling procedures, instructions,and systems, including those for internal quality control.

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LRQA’s Standards and Competence
LRQA implements and maintains a comprehensive management system that meets accreditation requirements for
ISO 14065 Greenhouse gases – Requirements for greenhouse gas validation and verification bodies for use inaccreditation or other forms of recognition and ISO/IEC 17021 Conformity assessment – Requirements for bodies
providing audit and certification of management systems that are at least as demanding as the requirements of theInternational Standard on Quality Control 1 and comply with the Code of Ethics for Professional Accountants issued
by the International Ethics Standards Board for Accountants.
LRQA ensures the selection of appropriately qualified individuals based on their qualifications, training andexperience. The outcome of all verification and certification assessments is then internally reviewed by senior
management to ensure that the approach applied is rigorous and transparent.
The verification assessment is the only work undertaken by LRQA for ERM and as such does not compromise ourindependence or impartiality.

SignedDated: June 21, 2024

Davina Rahman
LRQA Lead Verifier
On behalf of LRQA, 1 Trinity Park, Bickenhill Lane, Birmingham, UK
LRQA reference: LRQ00004598

LRQA Group Ltd, its affiliates and subsidiaries, and their respective officers, employees or agents are, individually and collectively, referred to inthis clause as 'LRQA'. LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on
the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant LRQA entity for theprovision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out in thatcontract.
The English version of this Assurance Statement is the only valid version. LRQA assumes no responsibility for versions translated into otherlanguages.
This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety.
Copyright © LRQA, 2024.

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ANNEX A
Table A.1 Health and Safety Performance Data of Severity rate by region for April 1, 2023- March 31, 2024
Asia Pacific1

0.65

Europe, Middle East and Africa

0.06

Latin America

26.67

North America
Global Businesses

7.98
0.00

2Group

0.00
Total

6.35

1 Asia Pacific includes Australia and Asia.
2 Global Businesses includes Climate Markets, CVS, Digital Products, Digital Services and Tech Enablement.

Table A.2 Health and Safety Performance Data of No. of recordable incidents for April 1, 2022- March 31, 2023Exertion¹

4Exposure²

2Hit³

4Security/Violence⁴0Slips, Trips & Falls⁵8Total

18

1 Includes ergonomic (office or field) and fatigue
2 Includes chemical and environmental exposures.
3 Includes hit by and against
4 Includes aggression/threats towards personnel.
5 Includes falls on stairs, falls to lower levels, falls from height, falls on same level, and slip/trips from stairs

Table A.3 Health and Safety Performance Data of Subcontractor injury and illness1 for April 1, 2022- March 31,2023
Fatalities (injuries/illnesses)

0Life-Impacting (injuries/illnesses)

0Recordable injuries/illnesses

5Total injury/illness incidents²35

Near miss25Total65¹ Data includes subcontractor workers only. A subcontractor for ERM provides services on an ERM project ultimately for an ERM external client. This includes lower-tier subcontractors.
² Injury/Illness injuries total includes Recordable Injuries in addition to non-recordable injuries/illnesses.

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ANNEX B
Table B.1 People Performance Data of Employees by employment contract and gender for April 1, 2023- March31, 2024Permanent ¹

Flexible²

Total

Female

3,765

200

3,965

Male

3,530

206

3,736

Nonbinary29

130

Not indicated or other171

39210

Total

7,495

446

7,941

1 Permanent refers to employees who have an Employee Type of 'Permanent/Regular'
2 Flexible includes all employees who have an Employee Type of Fixed Term, Casual or Intern

Table B.2 People Performance Data of Employees by employment contract and by region for April 1, 2023March 31, 2024
Permanent¹

Flexible²

Total

1,250

59

1,309

Europe Middle East & Africa

1,959

902,049LAC

772

95867

North America

2,667

172

2,839

339

9348

508

21529

7,495

446

7,941

Asia Pacific

3GroupGlobal Businesses

4Total1 Permanent refers to employees who have an Employee Type of 'Permanent/Regular
2 Flexible includes all employees who have an Employee Type of Fixed Term, Casual or Intern
3 Asia Pacific includes ANZ & Asia

4 Global Businesses includes Climate Markets, CVS, Digital Products, Digital Services & Tech Enablement

Table B.3 People Performance Data of New Hires by region for April 1, 2022- March 31, 2023
Total number

Rate (%)

Asia Pacific

271

22.1%

Europe Middle East & Africa

279

14.0%

LAC

10012.8%

North America

499

18.8%

Group

38

11.2%

Global Businesses
Total.

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97

18.0%

1,284

17.1%

Table B.4 People Performance Data of New hires by age group for April 1, 2022- March 31, 2023
Total number
Under 30

557

30-50

620

Over 50

1070Not indicated or other

1,284

Total

Table B.5 People Performance Data of Total turnover by region1,2 for April 1, 2022- March 31, 2023
TotalTurnover

Rate

Asia Pacific3
Europe Middle East & Africa
Latin America & the Caribbean
North AmericaGroup

246
417
1094704420.1%
21.0%
14.0%
17.7%
12.9%

Global Businesses4811367

15.1%
18.2%

Total
1 Only Permanent employees are included in turnover calculations.
2 Turnover rates calculated using average number of permanent employees in the reporting period.
3 Asia Pacific includes ANZ & Asia
4 Global Businesses includes Climate Markets, CVS, Digital Products, Digital Services & Tech Enablement

Table B.6 People Performance Data of Total turnover by gender for April 1, 2022- March 31, 2023

WomanManNon-binary
Not Indicated or Other
Total.

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Total
Turnover
668
656
538
1367

Rate
17.6%
18.4%
18.0%
27.4%
18.2%