ERM SUSTAINABILITY REPORT 2024

GRI index
Supplement
Sustainability is our businessGRI index
As required by the GRI Standards, we provide an index thatspecifies each of the GRI Standards and disclosures included inthe report. As part of ERM’s efforts to advance sustainability
reporting, we support the activities of GRI as a Community
member.
Statement of use:	ERM has reported in accordance with the GRI Standards
for the period 1 April 2023 to 31 March 2024.

GRI used:

GRI 1: Foundation 2021

Applicable GRI Standard(s): No sector guidelines apply.

Photo credit: Camila Avilés Ilama, United Kingdom

GRI INDEX

2

General Disclosures 2021
GRI Standard/
Other source
GRI 2: GeneralDisclosures 2021

Disclosure

Location

2-1 Organizational details

p. 42; Locations; Sustainability
performance data p. 35

2-2 Entities included in theorganization’s sustainability
reporting

Sustainability performance data p. 35;
ERM’s 2024 subsidiaries

2-3 Reporting period, frequency andcontact point

p. 2, 175; Sustainability performancedata p. 35

2-4 Restatements of information

p. 164; Climate Supplement p. 12

2-5 External assurance

p. 182; Independent Assurance Statement

2-6 Activities, value chain andother business relationships

p. 11, 14, 17, 37-39, 45, 58

2-7 Employees

p. 142-145; Sustainability performancedata p. 3-6

Omission

ERM’s threshold for a significantfluctuation is over 1%. Between reportingperiods (FY23 and FY24), and also within
this reporting period (FY24) the changeof number of employees did not meet ourthreshold for significant fluctuation.

GRI INDEX

3

GRI Standard/
Other source

Disclosure

GRI 2: General
Disclosures 2021

GRI INDEX

Location

2-8 Workers who are not employees

Omission
Information unavailable/incomplete.
ERM uses subcontractors, but does not have systems to
track the total number. We track subcontractor injury andillness data (p. 158). A subcontractor for ERM provides
services on an ERM project ultimately for an ERM
external client. This includes lower-tier subcontractors.

2-9 Governance structure andcompositionp. 42-43, 150

2-10 Nomination and selection of
the highest governance bodyp. 1502-11 Chair of the highest
governance body

p. 42

2-12 Role of the highest governancebody in overseeing the managementof impacts

p. 42-43, 49, 52, 150

2-13 Delegation of responsibility for
managing impacts

p. 31, 42-43

2-14 Role of the highest governancebody in sustainability reportingp. 175

4

GRI Standard/
Other source
GRI 2: General
Disclosures 2021

Disclosure

Location

2-15 Conflicts of interestp. 48-49; Conflict of Interest forInvestments; Code of Business Conduct

2-16 Communication of criticalconcerns

p. 50-51; Code of Business Conduct;2-17 Collective knowledge of thehighest governance bodyp. 42-43, 150

ERM does not report the total number andnature of critical concerns communicatedto the Board and is considering this forthe future.

2-18 Evaluation of the performanceof the highest governance body

Confidentiality constraints.
The ERM International Group Limited is a UK private
limited company. We do not disclose information on theevaluation of the performance of our Board.

2-19 Remuneration policies

p. 42; Code of Business Conduct p. 92-20 Process to determine
remuneration

p. 42; Code of Business Conduct p. 9

2-21 Annual total compensation
ratio

2-22 Statement on sustainable
development strategy

GRI INDEX

Omission

Information unavailable/incomplete.
ERM does not currently have the methodology in ourHuman Resources systems to determine this ratio.
p. 3-4; Video message from ERM GroupCEO; Video message from ERM Global
Leader of Sustainability & Risk5

GRI Standard/
Other source

GRI 2: GeneralDisclosures 2021

GRI INDEX

Disclosure

Location

2-23 Policy commitments

p. 3-4, 15, 22, 38, 48, 57, 70, 84, 94, 105,
121, 131; Code of Business Conduct; Ourcommitments

2-24 Embedding policy
commitments

Human Rights Strategy; Decarbonization
Strategy; Nature Strategy; Sustainable
Supply Chain Strategy; Supporting
the SDGs; Modern Slavery Statement;
Climate-Related Financial Disclosures

2-25 Processes to remediate
negative impacts

p. 29-31, 50-51, 134, 176-181; Human Rights
Strategy p. 11

2-26 Mechanisms for seeking advice
and raising concernsp. 177-181; Human Rights Strategy p. 11

2-27 Compliance with laws andregulations

No fines or monetary sanctions formaterial noncompliance with laws orregulations.

2-28 Membership associations

p. 38-39, 105, 123, 124

2-29 Approach to stakeholder
engagement

p. 31, 177-181

2-30 Collective bargaining
agreements

Human Rights Strategy p. 13; Code ofBusiness Conduct p. 9; Supplier Code ofBusiness Conduct and Ethics p. 9Omission

6Material Topics
GRI Standard/
Other source

Disclosure

Location

GRI 3: Material Topics
2021

3-1 Process to determine materialtopics

p. 28-32, 43, 175-181

3-2 List of material topics

p. 32-33

GRI 3: Material Topics
2021

3-3 Management of material topics

p. 43, 60, 97-98, 112, 118, 176; Financial
overview

GRI 201: Economic
Performance 2016

201-1 Direct economic value
generated and distributed

Financial overview

201-2 Financial implications andother risks and opportunities due toclimate change

Climate-Related Financial Disclosures

201-3 Defined benefit planobligations and other retirement
plans

ERM operates retirement and pension
plans that vary at the local level, basedon legal and market requirements andpractices.

201-4 Financial assistance received
from government

Financial overview

3-3 Management of material topics

p. 33-40, 129-139, 176; Sustainable Supply
Chain Strategy

Omission

Economic Performance

Procurement Practices
GRI 3: Material Topics
2021

GRI INDEX

7

GRI Standard/
Other source

Disclosure

GRI 204: Procurement
Practices 2016

204-1: Proportion of spending onlocal suppliers

Location

Omission
Information unavailable/incomplete.
ERM tracks but does not currently disclose its spend onsuppliers, but one of our key targets for 2024-2027 is todisclose in alignment with GRI 204-1.

EnergyGRI 3: Material Topics
2021

3-3 Management of material topics

p. 23-26, 93-108, 176, 178-181;
Decarbonization Strategy; Climate
Supplement

GRI 302: Energy 2016

302-1 Energy consumption within
the organization

p. 170-171

302-2 Energy consumption outsideof the organization

p. 170-171

302-3 Energy intensity

p. 171

302-4 Reduction of energy
consumption

p. 170-171

3-3 Management of material topics

p. 23-26, 34-40, 109-128, 176, 178-181;
Nature Strategy

Biodiversity
GRI 3: Material Topics
2021

GRI INDEX

8

GRI Standard/
Other source

Disclosure

GRI 304: Biodiversity

Location

304-1 Operational sites owned,
leased, managed in, or adjacent to,protected areas and areas of highbiodiversity value outside protected
areas

Omission
Information unavailable/incomplete.
ERM does not have systems to track this information
about our operational sites, which are office locations.

304-2 Significant impacts ofactivities, products and services on
biodiversity

p. 109-128; Nature Strategy

304-3 Habitats protected or restoredp. 11, 110, 118; ERM Foundation Annual
Review

GRI 3: Material Topics
2021

3-3 Management of material topics

p. 23-26, 93-108, 176, 178-181;
Decarbonization Strategy; Climate
Supplement

GRI 305: Emissions 2016305-1 Direct (Scope 1)
GHG emissions

p. 95, 159, 162-163, 168

305-2 Energy indirect (Scope 2)
GHG emissions

p. 95, 162-163, 168

305-3 Other indirect (Scope 3)
GHG emissions

p. 96, 164-166, 168

305-4 GHG emissions intensity

p. 167-169

305-5 Reduction of GHG emissions

p. 159-169

Emissions

GRI INDEX

9GRI Standard/
Other source

Disclosure

Location

Omission

Supplier Environmental Assessment
p. 33-40, 129-139, 176; Sustainable Supply
Chain Strategy

GRI 3: Material Topics
2021

3-3 Management of material topics

GRI 308: Supplier
Environmental
Assessment 2016308-1 New suppliers that werescreened using environmental
criteria

Information unavailable/incomplete.

308-2 Negative environmental
impacts in the supply chain andactions taken

Information unavailable/incomplete.

All suppliers must adhere to ERM’s Supplier Codeof Business Conduct and Ethics which includes
environmental requirements. Suppliers are also required
to provide environmental data via our supplier portal. As
part of our key targets for 2024-2027, we are looking todisclose in alignment with GRI 308-1.

All suppliers must adhere to ERM’s Supplier Codeof Business Conduct and Ethics which includes
environmental requirements. Suppleirs are also required
to provide environmental data via our supplier portal. As
part of our key targets for 2024-2027, we are looking todisclose in alignment with GRI 308-1.

Employment
GRI 3: Material Topics
2021

3-3 Management of material topics

p. 23-26, 34-40, 61-69, 77-82, 176, 178-181

GRI 401: Employment
2016401-1 New employee hires andemployee turnoverp. 146-147;

GRI INDEX

10GRI Standard/
Other source
GRI 401: Employment
2016

Disclosure

Location

401-2 Benefits provided to full-time
employees that are not provided totemporary or part-time employees

ERM complies with local legislation whenit comes to providing benefits to all ouremployees, whether they are full time,part time or temporary.

401-3 Parental leave

Omission

Information unavailable/incomplete.
ERM does not track the aggregate family leave
information requested. We have established a global
minimum standard for leave.

Occupational health and safety
GRI 3: Material Topics
2021

3-3 Management of material topics

p. 23-26, 34-40, 61, 70-76, 82, 176, 178-181

GRI 403: OccupationalHealth and Safety 2018403-1 Occupational health andsafety management system

p. 70-72, 76

403-2 Hazard identification,risk assessment, and incident
investigation

p. 70-72, 76

403-3 Occupational health services

p. 57, 70-76

403-5 Worker training on
occupational health and safety

p. 71, 158

403-9 Work-related injuries

p. 153-158

403-10 Work-related ill healthp. 155, 157-158

GRI INDEX

11GRI Standard/
Other source

Disclosure

Location

GRI 3: Material Topics
2021

3-3 Management of material topics

p. 24, 49, 54-55, 57, 60, 62-65, 68, 71, 78, 91,
134

GRI 404: Training andeducation 2016404-1 Average hours of training peryear per employee

p. 151-152

404-2 Programs for upgrading
employee skills and transition
assistance programs

p. 62-65404-3 Percentage of employees
receiving regular performance andcareer development reviews

p. 149Omission

Training and education

Diversity and equal opportunity
GRI 3: Material Topics
2021

3-3 Management of material topics

p. 61, 66-69

GRI 405: Diversity andEqual Opportunity 2016405-1 Diversity of governancebodies and employees

p. 148, 150

3-3 Management of material topics

p. 83-92; Human Rights Strategy;

Local communities
GRI 3: Material Topics
2021

GRI INDEX

12

GRI Standard/
Other source

Disclosure

GRI 413: LocalCommunities 2016

Location

Omission

413-1 Operations with local
community engagement, impact
assessments, and development
programs

Not applicable.

413-2 Operations with significant
actual and potential negative
impacts on local communities

Not applicable.

ERM’s operations are in office locations, whose impact
is deemed minimal. However, we help clients develop
local community engagement, impact assessments anddevelopment programs.

ERM’s direct operations from office locations are notformally assessed, but deemed to be minimal.

Supplier Social Assessment
GRI 3: Material Topics
2021

3-3 Management of material topics

GRI 414: Supplier socialassessment 2016414-1 New suppliers that werescreened using social criteria

GRI INDEX

p. 33-40, 129-139, 176; Sustainable Supply
Chain Strategy

Information unavailable/incomplete.
All suppliers must adhere to ERM’s Supplier Code ofBusiness Conduct and Ethics which includes humanrights requirements. Suppliers are also required to provide
human rights data via our supplier portal. As part of ourkey targets for 2024-2027, we are looking to disclose inalignment with GRI 308-1.

13

GRI Standard/
Other source

Disclosure

GRI 414: Supplier social
assessment 2016414-2 Negative social impacts in thesupply chain and actions taken

Location

Omission
Information unavailable/incomplete.
All suppliers must adhere to ERM’s Supplier Code ofBusiness Conduct and Ethics which includes humanrights requirements. Suppliers are also required to provide
human rights data via our supplier portal. As part of ourkey targets for 2024-2027, we are looking to disclose inalignment with GRI 308-1.

Public Policy
GRI 3: Material Topics
2021

3-3 Management of material topics

p. 40, 49, 98, 105

GRI 415: Public Policy
2016

415-1 Political contributions

Code of Business Conduct Section 4.7

GRI 3: Material Topics
2021

3-3 Management of material topics

p. 24, 26, 33, 49, 57, 59-60, 131

GRI 418: Customer
Privacy 2016418-1 Substantiated complaints
concerning breaches of customer
privacy and losses of customer datap. 59

Customer privacy

GRI INDEX14Sustainability is our business© Copyright 2024 by the ERM International Group Limited and/or its affiliates (‘ERM’). All rights reserved.
No part of this work may be reproduced or transmitted in any form or by any means, without prior written permission of ERM.