SASB Content Index

Sustainability Accounting Standards Board
Content Index for CLP's 2023 Sustainability ReportElectric Utilities & Power Generators
SASB CodeAccounting MetricSections / Explanation

Greenhouse Gas Emissions & Energy Resource Planning
IF-EU-110a.1(1) Gross global Scope 1 emissions, Percentage covered
under (2) emissions-limiting regulations, and (3) emissionsreporting regulations

Asset performance statistics

IF-EU-110a.2

Greenhouse gas (GHG) emissions associated with power deliveries

GHG emissions associated with power deliveries is notreported separately.

IF-EU-110a.3

Discussion of long-term and short-term strategy or plan tomanage Scope 1 emissions, emissions reduction targets, and ananalysis of performance against those targets

CLP's Climate Vision 2050 (2024 edition) - Our climate
targets and commitments

Percentage of Scope 1 emissions covered under(2) emissions-limiting regulations and (3) emissionsreporting regulations is currently not reported.

CLP's Climate Vision 2050 (2024 edition) - Putting ourvision into action
Air Quality
IF-EU-120a.1

Air emissions of the following pollutants: (1) NOx (excluding N2O),(2) SOx, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury(Hg); percentage of each in or near areas of dense population

Respecting Nature - Managing impacts, risks andperformance - Air emissions
ESG Data Table and GHG Accounting Methodology - ESG
data table - Environment
Lead emissions are not reported.

Water Management
IF-EU-140a.1(1) Total water withdrawn, (2) total water consumed, percentageof each in regions with High or Extremely High Baseline
Water Stress

Respecting Nature - Managing impacts, risks andperformance - Water
Asset performance statistics
ESG Data Table and GHG Accounting Methodology - ESG
data table - Environment

CLP Holdings 2023 | 1

SASB Content Index

SASB CodeIF-EU-140a.2

Accounting Metric

Number of incidents of non-compliance associated with water
quantity and/or quality permits, standards, and regulations

Sections / Explanation

Respecting Nature - Governance - Monitoring
and compliance of emissions and other naturerelated regulations
Serving Our Stakeholders - Partners - Legal compliance

IF-EU-140a.3

Description of water management risks and discussion ofstrategies and practices to mitigate those risks

Respecting Nature - Managing impacts, risks andperformance - Water

Coal Ash Management
IF-EU-150a.1(1) Amount of coal combustion products (CCP) generated, (2)percentage recycled

Respecting Nature - Managing impacts, risks andperformance - Waste management and material use
Asset performance statistics

IF-EU-150a.3

Description of coal combustion products (CCPs) management
policies and procedures for active and inactive operations

Currently not reported.

Energy Affordability
IF-EU-240a.1

Average retail electric rate for (1) residential, (2) commercial, and(3) industrial customers

Currently not reported.

IF-EU-240a.3(1) Number of residential customer electric disconnections fornon-payment, (2) percentage reconnected within 30 days

Serving Our Stakeholders - Customers - Access toreliable energy

IF-EU-240a.4

Discussion of impact of external factors on customer affordabilityof electricity, including the economic conditions of theservice territory

Serving Our Stakeholders - Customers - Access toreliable energy

Workforce Health & Safety
IF-EU-320a.1(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3)near miss frequency rate (NMFR) for (a) direct employees and (b)contract employees

Serving Our Stakeholders - Our people - Occupational
health and safety
Near miss frequency rate is currently not reported.

End-Use Efficiency & Demand
IF-EU-420a.2

Percentage of electric load served by smart grid technology

Currently not reported.

IF-EU-420a.3

Customer electricity savings from efficiency measures, by market

Currently not reported.

CLP Holdings 2023 | 2

SASB Content Index

SASB Code

Accounting Metric

Sections / Explanation

Nuclear Safety & Emergency Management
IF-EU-540a.1

Total number of nuclear power units, broken down by results ofmost recent independent safety review

Currently not reported.

IF-EU-540a.2

Description of efforts to manage nuclear safety andemergency preparedness

Serving Our Stakeholders - Community - Nuclear safety

IF-EU-550a.1

Number of incidents of non-compliance with physical or
cybersecurity standards or regulations

Serving Our Stakeholders - Partners - Legal compliance

IF-EU-550a.2(1) System Average Interruption Duration Index (SAIDI),(2) System Average Interruption Frequency Index (SAIFI), and(3) Customer Average Interruption Duration Index (CAIDI),
inclusive of major event days

Serving Our Stakeholders - Customers - Access toreliable energy

Grid Resiliency

ESG Data Table and GHG Accounting Methodology - ESG
data table - Customers

Activity Metrics
IF-EU-000.A

Number of: (1) residential, (2) commercial, and (3) industrial
customers served

Serving Our Stakeholders - Customers Customer portfolio
ESG Data Table and GHG Accounting Methodology - ESG
data table - Customers

IF-EU-000.B

Total electricity delivered to: (1) residential, (2) commercial,(3) industrial, (4) all other retail customers, and (5)wholesale customersESG Data Table and GHG Accounting Methodology - ESG
data table - Customers

IF-EU-000.C

Length of transmission and distribution lines

Serving Our Stakeholders - Customers - Access toreliable energy

IF-EU-000.D

Total electricity generated, percentage by major energy source,
percentage in regulated markets

Serving Our Stakeholders - Customers Asset management
ESG Data Table and GHG Accounting Methodology - ESG
data table - Customers

IF-EU-000.E

Total wholesale electricity purchased

Currently not reported.

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