GRI AND SASBINDEX 2023

OUR PEOPLE AND PLANET AMBITIONThe GRI and SASB
information on the following
pages is colour-coded toalign with our ESG Strategy
and our eight most material
ESG focus areas, identified
through a full materiality
assessment.

CORPORATE
We are committed to operating
responsibly in everything wedo, respecting our people, ourcommunities, and our planet.

GOVERNANCE
We have a comprehensive
governance structure, ensuring
appropriate levels of focus, crosscollaboration, risk management
and escalation pathways covering
every ESG area of focus.

HEALTHIER FUTURES
CONSUMERHEALTHWe are committed to strengthening
our next generation products (NGP)and making a more meaningful
contribution to harm reduction byoffering adult smokers a range ofpotentially less harmful products.

CLIMATECHANGEWe are committed to reducing our
impact on the climate throughout
our value chain. Focusing on both
mitigation and adaptation.

POSITIVE CONTRIBUTION TO SOCIETYFARMERLIVELIHOODS& WELFARE
We are committed to engaging
with our suppliers to support anddevelop farming communities andpromote sustainable agriculture.

SUSTAINABLE& RESPONSIBLE
SOURCING
We are committed to sourcing
products and services in acompliant, sustainable andsocially conscious manner. We
will work with our suppliers toensure continuous improvements.

PACKAGING& WASTEWe are committed to minimisingwaste associated with our
products, packaging andproduction processes.

Our ESG strategy
remains alignedwith the United
Nations Sustainable
Development Goals(SDGs).

SAFE & INCLUSIVE WORKPLACEHUMAN
RIGHTSWe are committed to raisingawareness and improving
processes in our operations andsupply chains recognising theimportance, influence and role
we have in promoting andprotecting human rights.

2

EMPLOYEEHEALTH,SAFETY &WELLBEING
We are committed to achieving
world-class occupational health,safety and wellbeing for all our
employees.

Imperial Brands | GRI and SASB Index 2023

DIVERSITY,
EQUITY &INCLUSION
We are committed to creating
a truly diverse and inclusive
organisation renowned forcelebrating difference, enabling
our people to feel that they belong
and be their authentic selves.
We will respect, recognise
and value the diversity of ourconsumers and reflect thecommunities in which we operate.

OUR PERFORMANCE:GRI AND SASB INDEX 2023
Our 2023 environmental, socialand governance (ESG) reporting, asdetailed within the Annual Reportand Accounts, corporate website,and supplementary downloadable
documents, has been prepared inaccordance with the Global Reporting
Initiative (GRI) Standards: Core Options.
The GRI Index below lists the GRI
Standards we are reporting against,
and where the information can befound. In 2023 we continued to buildon the strong foundations of our
ESG strategy established in 2022.

Following on from the materiality
assessment we conducted in 2021
where we considered the views of
consumers, customers, employees,
investors, and shareholders toestablish our priority ESG issues, in
2023 we conducted our first double
materiality assessment. Results fromthe assessment confirmed that oureight ESG focus areas remain priorities.
We have grouped these into threebroad categories: Healthier Futures,
Positive Contribution to Society, andSafe & Inclusive Workplace. Each of
our eight focus areas is also aligned

to at least one of the United Nations’Sustainable Development Goals (UNSDGs). Internally we refer to ESG as
our “People and Planet” agenda. For
further details please see our Annual
Report and Accounts 2023 and our
ESG: People and Planet Performance
Summary 2023. We are also reporting
against the Sustainable AccountingStandards Board (SASB) framework for
Tobacco. Indicators are detailed against
the relevant SASB reference in the tablebelow. We are committed to increasing
disclosure against the relevant SASB
Standards.

GENERAL STANDARD DISCLOSURESGRIStandard
No.

GRI Standard
Disclosure Title

Online Location

Omissions and Additional Information

ORGANISATIONAL PROFILE
102-1

Name of the organisation

Website: Contacts

Imperial Brands PLC

102-2

Activities, brands, products
and services

Website: Brands of Choice

Our tobacco portfolio is made up of a
combination of successful international andlocal brands and we’re building a compelling
range of next generation products too.

102-3

Location of headquarters

Website: Contacts

Imperial Brands PLC headquarters are in
Bristol, United Kingdom.

102-4

Location of operations

Website: Reporting Criteria Document
2023

102-5

Ownership and legal form

GRI Index

We are a public limited company (PLC). Further
information is available in our share register
analysis.

102-6

Markets served

Website: Our Strategy
Annual Report and Accounts 2023
(page 18)

We focus our investment and resources
around our five most important markets ofUSA, Germany, UK, Australia, and Spain, which
represent more than 70% of our combustible
operating profit.
We have reset our NGP strategy, our activities
underpinned by consumer insights andvalidation. We focus our investment behind
heated tobacco opportunities in Europe, and inselective market opportunities in vapour. Ouroral nicotine business remains focused on its
existing markets within Europe.
We have identified additional opportunities todrive future growth though our broader market
portfolio whilst realising efficiencies in how
we operate these markets. We’re selectively
building those where we have attractive
leadership positions and exiting a small
number of others.

102-7

Scale of the organisation

Annual Report and Accounts 2023
Business Model (page 14)

102-8

Information on employees
and other workers

Annual Report and Accounts 2023
Note 6: Directors and Employees(page 193 - 194)

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
3

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
ORGANISATIONAL PROFILE (CONTINUED)
102-9

Supply chain

Annual Report and Accounts 2023
(page 60)

We have five supply chain categories:
1. Tobacco leaf
2. Non-tobacco materials (NTM)
3. Next generation products (NGP)
4. Indirect goods and services
5. Logistics

102-10Significant changes to theorganisation and its supply
chain

Website: Key Announcements

102-11

Whether and how theorganization applies the
Precautionary Principle orapproach

Annual Report and Accounts 2023

102-12External initiatives: A listof externally developed
economic, environmental,
and social charters,
principles, or other initiatives
to which the organization
subscribes, or which itendorses

GRI Index

We are a Board member of the EliminatingChild Labour in Tobacco Growing (ECLT)Foundation.
We have been disclosing information to the
CDP on climate change, since 2010 and water
security since 2015. We are also founding
members of the CDP Supply Chain Programme.
We have been members of the globalorganisation, Network of Employers for Traffic
Safety (NETS), since 2014.
We refer to the UN Guiding Principles andsupport the International Labour Organisation’s(ILO) core conventions on human rights andresponsible labour practices. We are also
founding members of the Slave Free Alliance.

102-13

Membership of associations

GRI Index

We are members of local industry and businessassociations in some of the countries where
we operate, as well as being members ofinternational organisations. These include:
Confederation of European Community
Cigarette Manufacturers (CECCM), European
Cigar Manufacturers Association (ECMA),
Cooperation Centre for Scientific Research
Relative to Tobacco (CORESTA) and the UK
Tobacco Manufacturers Association (TMA).

102-41

Percentage of total
employees covered bycollective bargaining
agreements

GRI Index

At the end of financial year 2023 (FY23), we
had collective bargaining agreements in placeacross the countries in which we operate,
covering 56% of our employees.

Website: How we are transforming
Annual Report and Accounts 2023
(page 10)

Chief Executive’s Statement

Annual Report and Accounts 2023
(page 70 and 100)

Our Task force on climate-related financial
disclosures (TCFD).
Managing Risk: The principal risks faced by
the Group and Imperial’s risk management
approach.

STRATEGY102-14

Statement from seniordecision maker

RISKS AND OPPORTUNITIES
102-15Key impacts, risks andopportunities

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
4

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
ETHICS AND INTEGRITY
102-16

A description of theorganization’s values,
principles, standards, andnorms of behaviour

Website: Our Purpose and Vision
Website: Life at Imperial
Annual Report and Accounts 2023
(page 16-17)

Our purpose and our vision are fully integrated
into how we operate and the culture we arebuilding. They guide both our big strategic
decisions and the small choices each of us
makes every day.
The destination is clear and ambitious. We
want to see a healthier future both for our
adult consumers and the planet we all share.
That’s why we are creating a broader and morecompelling range of potentially less harmful
products that provide moments of relaxationand pleasure. And that’s also why we arecommitted to become fully Net Zero by 2040.

102-17

Mechanisms for advice andconcerns about ethics

Website: Governance Policies

We expect all our employees and business
partners to act with integrity in accordancewith the standards of behaviour described in
our Code of Conduct. Concerns can be raised
independently using our Speaking Up service.
Details available on our website.

GOVERNANCE
102-18Governance structure

Website: Our Leadership TeamThe Board is responsible to shareholders andother stakeholders for the strategy, activities,
and financial and ESG performance of theGroup.

102-19Delegating authority

Website: Our Leadership TeamThe Board delegates responsibility for day-today management of the business to the Chief
Executive, who is supported by the Executive
Leadership Team.

102-20Executive level responsibility
for economic, environmental,
and social topics

Annual Report and Accounts 2023
(pages 33, 39, 41, 42, 72, 73, 107)

To ensure the Board has full oversight of all
relevant ESG issues, we have established across-functional ESG Committee, chaired by
the CEO of Imperial Brands.

102-22Composition of the highest
governance body and its
committees

Website: Our Leadership Team
Annual Report and Accounts 2023
(page 116)

The People & Governance Committee reviewsand evaluates the composition of the Boardand its committees to maintain the appropriatebalance of skills, knowledge, experience,and independence thereby enabling them tofunction effectively.

102-23Chair of the highest
governing bodyWebsite: Our Leadership TeamThe Chair of the Board is a non-executive.

102-24

Nominating and selecting
the highest governance bodyWebsite: Governance: Board
Committees
Annual Report and Accounts 2023
(page 121)

The Board delegates matters to Board
committees. Clearly defined terms of reference
and written limits support these delegations.

102-25

Conflicts of interest

Annual Report and Accounts 2023
(page 131)

Each Director has a statutory duty to disclose
actual or potential conflicts of interest.

102-26

Role of the highest
governance body in setting
purpose, values and strategy

Annual Report and Accounts 2023
(page 120)

The Board is responsible for the governance of
the Company, undertaking its duties within aframework of clear authorities and governancestructures, with effective controls that enablerisk to be assessed and managed effectively.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
5

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
GOVERNANCE (CONTINUED)
102-27

Collective knowledge of thehighest governance body

Annual Report and Accounts 2023
(page 116)

We set out our Board composition, biographiesand skills and experience from page 116.

102-28

Evaluating the highest
governance body's
performance

Annual Report and Accounts 2023
(page 121)

The People and Governance Committee
reviews and evaluates the compositionand succession plans of the Board and its
Committees, to maintain an appropriatebalance of skills, knowledge, experience, anddiversity. Retains oversight of the development
plans for Executive Leadership Team (ELT)
members together with the Company’s
wider organisational structure, its diversity,
equity and inclusion agenda, and its talentmanagement processes.

102-29Identifying and managing
economic, environmental,
and social impacts

Annual Report and Accounts 2023
(page 122)

The ESG Committee defines the Company’s
strategy relating to ESG and provides oversightof its ESG programme, which is designed toassist in promoting the long-term sustainablesuccess of the Company.
This Committee is chaired by the Chief
Executive Officer.

102-30Effectiveness of risk
management processes

Annual Report and Accounts 2023
(page 121)

The Audit Committee assists the Boardin fulfilling its corporate governanceresponsibilities. This includes oversight of theGroup’s external audit, internal control systems,
risk management framework and processes,
and the Group Internal Audit department.
The Committee’s responsibilities also include
ensuring the integrity of the Group’s financial
statements and related announcements.

102-31

Review of economic,
environmental, and social
topicsAnnual Report and Accounts 2023
(page 122)

The ESG Committee reports to the Board, thePeople and Governance Committee, the Audit
Committee, and the Remuneration Committee
on the management of our material ESG topics.
This includes the progress made to date against
the plans we have in place for each of the ESG
topic areas.
This approach ensures good governance is inplace to deliver on our ESG commitments.

102-32Highest governance body'srole in sustainability
reporting

GRI Index

The ESG Committee, chaired by the CEO,defines the Company’s strategy relating to ESG
and provides oversight of its ESG programme,
which is designed to assist in promoting thelong-term sustainable success of the Company.

102-33

Process for communicating
critical concerns to thehighest governance body

Annual Report and Accounts 2023
(page 43)

Our Speaking Up platform is available bothto our employees and to other stakeholders,
including suppliers and farmers. The platform
offers a wide range of reporting routes andsupports anonymous reporting and feedback.
All reports made to our Speaking Up platform
were investigated by appropriate senior
management, including from our People andCulture teams, Group Finance, Global Security
Operations, and Group Legal.

102-35

Remuneration policies forthe highest governance bodyand senior executives

Annual Report and Accounts 2023
(page 142)

During the year, the Remuneration Committee
undertook a comprehensive review of thecurrent Directors’ Remuneration Policy.

102-36

Process for determining
remuneration

Annual Report and Accounts 2023
(page 143)

102-37

Stakeholders involvement
in remuneration

Annual Report and Accounts 2023
(page 143)

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
6

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
STAKEHOLDER ENGAGEMENT
102-21

Consulting stakeholders on
economic, environmental,
and social topics

Annual Report and Accounts 2023
(page 38)

102-40

List of stakeholder groups

Annual Report and Accounts 2023
(page 32-36)

102-42

Identifying and selecting
stakeholders

Annual Report and Accounts 2023
(page 32-36)

102-43

Approach to stakeholder
engagement

Annual Report and Accounts 2023
(page 32-36)

102-44

Key topics and concerns
raised by stakeholders

Annual Report and Accounts 2023
(page 32-36)

Following on from the materiality assessment
we conducted in 2021 where we considered theviews of consumers, customers, employees,
investors, and shareholders to establish ourpriority ESG issues, in 2023 we conducted our
first double materiality assessment.

IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
102-45

Entities included in the
consolidated financial
statements

Annual Report and Accounts 2023
(page 252)

102-46

Defining report content
and topic boundaries

Website: Reporting Criteria Document2023

102-47

List of material topics

Annual Report and Accounts 2023
(page 40)

102-48

Restatements of information

Annual Report and Accounts 2023

102-49Changes in reporting

Website: Reporting Criteria Document
2023

REPORTING PROFILE
102-50

Reporting period

Website: Reporting Criteria Document2023

The reporting period for each ESG metric isdetailed in the Reporting Criteria document.

102-51

Date of most recent reportGRI Index

December 2023

102-52

Reporting cycle (e.g., annual
or biennial)

GRI Index

We report annually for each financial year.

102-53

Contact point for questions
regarding the report

Website: Contacts

102-54Claims of reporting inaccordance with the GRI
Standards

GRI Index

102-55GRI Content Index

GRI Index

102-56External Assurance

Website: Ernst and Young LLP
Assurance Statement

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
7

Our 2023 ESG reporting has been preparedin accordance with the GRI Standards: Core
Option.

This statement is available on our website.

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
SPECIFIC STANDARD DISCLOSURESGRIStandard
No.

GRI Standard
Disclosure Title

Online Location

Omissions and Additional Information

ECONOMIC PERFORMANCE
DMA
201-1

Annual Report and Accounts 2023
Direct economic value
generated and distributed

GRI Index		Annual Report and Accounts 2023

Item

FY23
(£m)

FY22
(£m)

Economic value generated

32,47532,551

Manufacturing costs(excluding employee costs)

24,36025,390Operating costs (excluding
employee costs andcommunity investment)

2,981

3,108

Payments to employees

1,140

877

Payments to capitalproviders

298

117

Payments to governments(excluding duty paid)

655

886

Supporting communities

2

1

3,039

2,172

Economic value retained byImperial Brands (excluding
share of profit frominvestments accounted forusing the equity method:
£55m)
201-2

Financial implications andother risks and opportunities
due to climate change

Annual Report and Accounts 2023
(page 70)

Task Force on Climate-related Financial
Disclosures (TCFD) reporting.

MARKET PRESENCE
DMA
202-2

Annual Report and Accounts 2023
Proportion of senior
management hired fromthe local community

GRI Index

At the end of FY23, 50.33% senior management
hired from local communities**Senior Management defined as grade 1 – 5*Geographical definition of ‘local’ is samenationality as host country.
*All active business locations are included as“significant base of operations”.

Annual Report and Accounts 2023
(page 55 and 59)

Farmer Livelihoods and Welfare.
Sustainable and Responsible Sourcing.

GRI Index

In 2023 we invested around £3.8 million
in community investment projects which
includes our long-standing contribution to the
Eliminating Child Labour in Tobacco Growing(ECLT) Foundation, Hope for Justice, our Leaf
Partnership Projects, and charitable donations
made at a local market level.
All charitable donations and partnershipinvestments are subject to the requirementsof our Code of Conduct.

INDIRECT ECONOMIC IMPACTS
DMA
203-1

Development and impact of
infrastructure investments
and services supported

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
8

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
INDIRECT ECONOMIC IMPACTS (CONTINUED)
203-2

Significant indirect economic GRI Index
impacts

During 2023, we have maintained our global
operations that target the production andmovement of illegal tobacco, including
counterfeit Imperial branded tobacco products.
Our anti-illicit trade initiatives generateactionable intelligence that we to provide
to relevant enforcement agencies to help
facilitate the seizure and destruction of illicit
goods.
In relation to seizure of Imperial contraband wehave also shared information from our private
repository in relation to the supply of the goods.
Alongside this, our forensics capabilities
continue to underpin our efforts to combat
illicit trade and we frequently provide forensic
intelligence to enforcement agencies.
Specifically, this year we have focusedresources to target illicit shipments impacting
Imperial’s priority markets. Most notably,
we have generated intelligence resulting inthe seizure of more than 200 million illegal
cigarettes being shipped to Australia and c.
3,900 containers suspected to contain illegal
cigarettes in transit from Asia and the Middle
East to ports in North and West Africa.
Our intelligence was also a material factor in
the identification of an illegal manufacturing
facility in the Kingdom of Saudi Arabia (KSA)
which was determined to be producing illicit
white and counterfeit cigarettes, including
Imperial branded products. The subsequent
raid by local authorities and the arrest of those
involved was significant as it was the first of its
kind in KSA.

ANTI-CORRUPTION
DMA

205-1

Operations assessed for risks
related to corruption

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
9

Website: Governance: Our Code of
Conduct
Annual Report and Accounts 2023
(page 42)

We have a zero-tolerance approach to bribery
and corruption. This positioning is clearlystated both in our Code of Conduct and our
Anti-Bribery and Corruption Policy.
Our Code of Conduct also contains ourprocess for approval and recording of gifts andentertainment.
Our Anti-Bribery and Corruption Policy isrolled out directly to online employees, who are
required to certify acceptance.
Anti-bribery controls (including gifts andentertainment) form part of our Group Control
Matrix, which is applied to Group entities.
Operational management are held accountable
for the compliance of their business units tothese controls.

GRI Index

All our operations are assessed for risks related
to corruption.
Internal Audit performs a risk-based audit
programme and the selection and use of ourantibribery, and corruption module considers
the Corruption Perceptions Index and otherrelevant factors.

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
ANTI-CORRUPTION (CONTINUED)
205-2

Communication and training
about anti-corruption
policies and procedures

Annual Report and Accounts 2023
(page 42)
Website: Governance: Policies

Both our Code of Conduct and Supplier
Code deal specifically with anti-bribery andcorruption.
Mandatory governance education modules ona variety of topics are rolled out to employeeswith online access, based on role and location.
For employees who do not have access toour online systems, we work with markets toprovide accessible local language versions ofcourses for face-to-face training. All employees
who are assigned courses are required tocomplete these modules. One of our key
e-learning courses is on our Code of Conduct
and antibribery training continues to be rolled
out to new employees.
In FY23 the following specific training wasprovided to the relevant employee populations.
E-Learning Course Title

Target audience

Competition Law: An
Overview*

All online
employees

Give and Get Bribe: An
Antibribery Vignette*

All online
employees

Code of Conduct

All online
employees

Code of Conduct Part 2

Applicable online
employees* Both courses include a policy certification

205-3

Confirmed incidents ofcorruption and actions taken

GRI Index

There have been no confirmed material
incidents of fraud or corruption during FY23

ANTI-COMPETITIVE BEHAVIOUR
DMA

206-1

Website: Governance: Code of Conduct
Annual Report and Accounts 2023
(page 41)
Legal actions for anticompetitive behaviour,
anti-trust, and monopoly
practices

Annual Report and Accounts 2023
(page 230)

Any material cases are reported in the Annual
Report and Accounts (Note 29, contingent
liabilities)

Annual Report and Accounts 2023
(page 48-51)
Website: ESG: People and Planet
Performance Summary 2023

Climate Change

We have reduced absolute energy consumption
by 26% since our 2017 base year.
Our target is to reduce energy consumption by
25% by 2030 versus a 2017 baseline. We haveexceeded this target and will now set a newtarget for energy reduction moving forward.

ENERGYDMA

302-1

Energy consumption within
the organisation

Annual Report and Accounts 2023
(page 50)
Website: ESG: People and Planet
Performance Summary 2023

302-2

Energy consumption outsideof the organisation

Website: ESG: People and Planet
Performance Summary 2023

302-3

Energy intensity

Annual Report and Accounts 2023
(page 50)
Website: ESG: People and Planet
Performance Summary 2023

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
10

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
WATER AND EFFLUENTS
DMA
303-1

Interactions with water as ashared resource

Annual Report and Accounts 2023
(pages 48, 55)
Website: ESG: People and Planet
Performance Summary 2023

Farmer Livelihoods & Welfare
Climate Change

DMA
303-2

Management of water
discharge-related impacts

Website: ESG: People and Planet
Performance Summary 2023
Website: Reporting Criteria document
2023

303-3

Water withdrawal

Website: ESG: People and Planet
Performance Summary 2023

303-5

Water consumption

Annual Report and Accounts 2023
(page 51)
Website: ESG: People and Planet
Performance Summary 2023

We set a target to reduce our absolute water
consumption by 30% by 2030 versus a 2017baseline. In FY23 we exceeded this target with
a 32% reduction compared to the baseline.
We will now set a new target for water
consumption moving forward.

Annual Report and Accounts 2023
(pages 48-51)
Website: ESG: People and Planet
Performance Summary 2023

Climate Change

EMISSIONS
DMA

305-1

Direct (Scope 1) GHG
Emissions

Annual Report and Accounts 2023
(page 50)
Website: ESG: People and Planet
Performance Summary 2023

305-2

Energy indirect (Scope 2)
GHG Emissions

Annual Report and Accounts 2023
(page 50)
Website: ESG: People and Planet
Performance Summary 2023

305-3

Other indirect (Scope 3)
GHG Emissions

Annual Report and Accounts 2023
(page 51)
Website: ESG: People and Planet
Performance Summary 2023

305-4

GHG emissions intensity

Annual Report and Accounts 2023
(page 50)
Website: ESG: People and Planet
Performance Summary 2023

305-5

Reduction of GHG emissions

Annual Report and Accounts 2023
(page 50)
Website: ESG People and Planet
Performance Summary 2023

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
11

We have seen a 65% decrease in our total Scope
1 and Scope 2 market-based emissions fromour 2017 baseline year. This has been driven by
our increased use of electricity purchased fromtraceable renewable sources.
Our target is to be at Net Zero in our direct
operations by 2030.

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
EFFLUENTS AND WASTE
DMAAnnual Report and Accounts 2023
(page 52-54)
Website: ESG: People and Planet
Performance Summary 2023

Packaging and Waste

306-2

Waste by type and disposal
methodWebsite: ESG: People and Planet
Performance Summary 2023

We require sites to hold any hazardous waste insecure storage, using suitable controls such as
secondary containment, restricted access, andappropriate ventilation, until suitable approved
disposal is organised.
Our target is to reduce waste by 20% by 2030.
We have exceeded this target with a 27%
reduction in waste compared to the 2017baseline year.
We will set a new target for waste reduction
moving forward.
Our target is to achieve zero non-hazardous
waste sent to landfill by 2025.
We have seen a 38% decrease in waste sent
to landfill since the 2017 baseline year. Thisdecrease has been driven by our zero waste tolandfill initiatives across our operations.

306-3

Significant spills

GRI Index

In FY23 there were no significant spills
reported.

GRI Index

We always strive for improvement beyond legal
expectations.

ENVIRONMENTAL COMPLIANCE
DMA
307-1

Non-compliance withenvironmental laws andregulations

In FY23 we did not have any material
environmental fines.

SUPPLIER ENVIRONMENTAL ASSESSMENTDMA

Annual Report and Accounts 2023
(pages 55-61)
Website: ESG: People and Planet
Performance Summary 2023

Farmer Livelihoods & Welfare
Sustainable and Responsible Sourcing

308-1

New suppliers thatwere screened using
environmental criteria

GRI Index
Annual Report and Accounts 2023
(pages 55-58)
Website: ESG: People and Planet
Performance Summary 2023

All our leaf suppliers are encouraged toparticipate in the Sustainable Tobacco
Programme (STP) which covers environmental
related issues.
All our non-tobacco material (NTM) suppliers
and NGP suppliers, undergo a Supplier
Qualification Programme which includes
environmental related criteria.

308-2

Negative environmental
impacts in the supply chain
and actions taken

GRI Index

In FY23 there were no reports of negativeenvironmental issues in the supply chain.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
12

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
EMPLOYMENTDMAAnnual Report and Accounts 2023
(page 67-69)
Website: ESG: People and Planet
Performance Summary 2023

401-1

New employee hires andemployee turnoverWebsite: ESG: People and Planet
Performance Summary 2023

401-2

Benefits provided to fulltime employees that are notprovided to temporary or
part-time employees

GRI Index

Diversity Equity & Inclusion

Group-wide benefits provided include items
such as annual bonus, pensions, and long-term
incentive plans. Local benefits include items
such as holiday entitlement, sick pay, medical
insurance, and flexible working. These benefits
are normally offered to both full-time and parttime or temporary employees of eligible grade.
In 2023, the Group operated four types of sharebased incentive programmes which collectively
operate in around 55 countries, designed toincentivise staff, and encourage them to build astake in the Group. In 2023, eligible employees
in 25 countries were invited to participate in
the Group’s International Sharesave Plan, which
is a three-year savings contract that gives
employees the option to buy ordinary shares inImperial Brands PLC at the end of the three-yearsavings period at a discounted price.

OCCUPATIONAL HEALTH AND SAFETY
DMA
403-1

Occupational health andsafety management system

Annual Report and Accounts 2023
(pages 64-66)
Website: ESG: People and Planet
Performance Summary 2023

Employee Health, Safety & Wellbeing
We are committed to achieving world classoccupational health, safety & wellbeing for all
our employees.
In our manufacturing operations we use
health and safety management systems
independently certified to international
standards to drive performance improvement.
At the end of FY23, of the factories in scope,
72% were certified to ISO45001.

DMA
403-2

Hazard identification, risk
assessment, and incident
investigation

GRI Index
Annual Report and Accounts 2023
(page 65)

We are improving our processes fordetermining the root causes of incidents, to aid
in a more targeted approach in addressing andeducating our people.
In FY24 we will launch updated Incident
Reporting and Investigation Standards,
alongside an app, for our people to reportincidents which will be linked to a dashboard
for better monitoring.
For situations where employees feel theirconcerns are not taken seriously, we operate aconfidential whistleblowing service.

DMA
403-5

Worker training on healthand safety

GRI Index

Comprehensive arrangements are in place toensure workers receive all relevant training andare competent to carry out the duties assigned
to them. This includes induction training andtraining specific to individual job roles.

DMA
403-6

Promotion of worker health

GRI Index
Annual Report and Accounts 2023
(page 65)
Website: ESG: People and Planet
Performance Summary 2023

We have set an ambition to provide appropriate
and prompt support to our employees, ensuring
their wellbeing at work and reducing the likelihoodof psychological harm due to workplace factors.
In FY23 we developed a wellbeing frameworkto achieve this, co-created through an inclusive
approach considering the needs of our people
from responses to key questions in our employee
experience survey and via employee wellbeing
focus groups.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
13

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
OCCUPATIONAL HEALTH AND SAFETY (CONTINUED)
DMA
403-7

Prevention and mitigationof occupational health andsafetyAnnual Report and Accounts 2023
(pages 55-61)
Website: ESG: People and Planet
Performance Summary 2023

Within our supply chain, health and safety forms
a key element of our Supplier Code, Sustainable
Tobacco Programme (STP) and our non-tobacco
material (NTM) and NGP supplier qualification
programme, where we seek to promotemanagement of good health and safety practices.

403-8

Workers covered by an
occupational health andsafety management system

Annual Report and Accounts 2023
(page 66)

Of the factories in scope, 72% have certification
for the international standard for health andsafety at work, ISO 45001.

403-9

Work-related injuries

Annual Report and Accounts 2023
(page 31, 66)
Website: ESG: People and Planet
Performance Summary 2023

We have seen an 25% increase in our lost time
accident (LTA) rate compared to last year.
The number of LTAs stayed the same as lastyear whilst the number of hours worked has
reduced, leading to the 25% increase in LTA rate.
During FY23 we continued to increase the useof leading indicators to better manage risk
throughout our operations.

403-10Work-related ill health

GRI Index

There were no employee fatalities due to workrelated ill health.
Regretfully, a contractor fatality occurred in
April 2023, at the external premises of the
Skopje Factory, North Macedonia. The impacted
person was an employee of the Governmentowned contractor who was performing aroutine waste collection activity.

Annual Report and Accounts 2023
(pages 67-69)
Website: ESG: People and Planet
Performance Summary 2023

Diversity, Equity & Inclusion

TRAINING AND EDUCATION
DMA

404-1

Average hours of training peryear per employee

GRI Index

Through Group-led learning activities, in
FY23, for full-time employees, we delivered
an average of 2 hours of training to female
employees and 2 hours to male employees.
This excludes any mandatory governancetraining and all locally organised training.

404-2

Programs for upgrading
employee skills andtransition assistanceprogrammes

GRI Index

Since January 2023, we have started deploying
skill frameworks for each function of theorganisation which detail the key technical,
business, people & leadership skills, and context
requirements for role groupings within thefunction. This provides very clear and tangible
guidance for colleagues on the skills required to
be proficient in their current role and to support
career progression across the organisation
with blended learning solutions aligned to theskills which supports self-driven learning anddevelopment. It also provides a tool for our people
leaders that enables them to have meaningfulcareer development conversations with theirpeople that links back to the performance andtalent management processes.
All employees leaving the company are typicallyprovided with support, whether this is retirement,
severance pay, job placement or re-training to awork or non-work life. We have a global outplacement provider and policy which all countries
can draw upon.
There is no policy in place to provide employeeswith sabbatical assistance. Requests for sabbaticalleave would be evaluated on a case-by-case basis.

404-3

Percentage of employees
receiving regularperformance and careerdevelopment reviews

GRI Index

We provide all employees and people managers
with the relevant tools, guidance, and support toundertake performance and career development
reviews and encourage them to do so.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
14

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
DIVERSITY AND EQUAL OPPORTUNITYDMA

Annual Report and Accounts 2023
(pages 67-69)
Website: ESG: People and Planet
Performance Summary 2023

Diversity, Equity & Inclusion

405-1

Diversity of governancebodies and employees

Website: Governance: Board
Committees
Annual Report and Accounts 2023
(pages 129-145)

The Board recognises the value of genderand ethnic diversity to Imperial. We made acommitment to increase female representationin senior management roles to 30% by 2023. We
are pleased to report that on 30 September 2023
(end of FY23) female representation on the
Board was 40%.

405-1

Gender Diversity ofGovernance Bodies

Annual Report and Accounts 2023
(pages 129-145)

Governance Body

Female (%) Male (%)

The Board

40A

60

The Executive Leadership
Team (ELT)

30A

70

People and GovernanceCommittee

44

56

Audit Committee

33

67

Remuneration Committee

60

40

A. Data has been assured by Ernst and Young LLP under thelimited assurance requirements of the ISAE 3000 Standard.
The Assurance Opinion is available on our website

CHILD LABOUR
DMA

408-1

Operations and suppliers at
significant risk for incidents
of child labour

Annual Report and Accounts 2023
(pages 55-58)
Website: ESG: People and Planet
Performance Summary 2023

Farmer Livelihoods & Welfare

Website: Governance: Our Code of
Conduct; Our Supplier CodeModern Slavery Statement 2022

We launched our refreshed Supplier Code of
Conduct in September 2023.

Annual Report and Accounts 2023
(pages 62-63)

Human Rights

FORCED OR COMPULSORY LABOUR
DMA
409-1

Operations and suppliers at
significant risk for incidents
of forced or compulsory
labourModern Slavery Statement 2022

HUMAN RIGHTS ASSESSMENTDMA

Annual Report and Accounts 2023
(pages 55, 62)

Farmer Livelihoods & Welfare
Human Rights

412-1

Operations that havebeen subject to humanrights reviews or impact
assessments

Annual Report and Accounts 2023
(page 56)
Modern Slavery Statement 2022

Farmer Livelihoods & Welfare

412-2

Employee training on humanrights policies or procedures

Annual Report and Accounts 2023
(page 63)
Modern Slavery Statement 2022

In early 2023, we launched a new digitallearning programme on human rights for our
employees worldwide.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
15

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
LOCAL COMMUNITIES
DMA
413-1

Annual Report and Accounts 2023
(pages 55-58)
Operations with local
community engagement,
impact assessments, anddevelopment plans

Farmer Livelihoods & Welfare

Annual Report and Accounts 2023
(page 56)

SUPPLIER SOCIAL ASSESSMENTDMA

Annual Report and Accounts 2023
(pages 55-61)

Farmer Livelihoods & Welfare
Sustainable and Responsible Sourcing
All our leaf suppliers are encouraged toparticipate in the Sustainable Tobacco
Programme (STP) which covers social criteria.
We are using Sedex to encourage our partner
suppliers to undertake an ethical trading selfassessment. This not only allows us to identify
risks within our supply chain, but also target
areas of focus to improve on with our partners.
All new non-tobacco material (NTM) and NGP
suppliers, undergo a Supplier Qualification
Programme which includes social criteria.

414-1

New suppliers that werescreened using social criteria

Annual Report and Accounts 2023
(pages 55-61)
Modern Slavery Statement 2022

414-2

Negative social impacts inthe supply chain and theactions taken

Modern Slavery Statement 2022

PUBLIC POLICY
DMA
415-1

Website: Our Code of Conduct
Political donations

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
16

GRI Index
Website: Our Code of Conduct

Our policy is not to make donations to politicalparties.
In FY23, no political donations were made to EU
political parties, organisations, or candidates.

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
CUSTOMER HEALTH AND SAFETYDMA

Annual Report and Accounts 2023
(pages 44-47)

Consumer Health

416-1

Assessment of the healthand safety impacts ofproduct and service
categories

Annual Report and Accounts 2023
(pages 44-47).
ESG: People and Planet Performance
Summary 2023
Imperial Brands Science website

Consumer Health416-2

Incidents of non-complianceconcerning the health andsafety impacts of products
and services

GRI Index

In FY23, 0.46% of the consumer complaints
we received for combustible tobacco products
were of a health-related nature and so wereaccelerated to our Risk Assessment Panel(RAP). Following RAP assessments there were
no product recalls or product modifications
required.
In FY23, 0.39% of the consumer complaints we
received for NGP products were of a healthrelated nature and so were accelerated to
RAP. Following RAP assessments there were
no product recalls or product modifications
required.

SASB STANDARD TOBACCO – PUBLIC HEALTHFB-TB260a.1

Gross revenue and revenue
net of excise taxes from nontobacco nicotine products
and heated tobacco products

Annual Report and Accounts 2023
(page 6, 30)

Our NGP net revenue has increased by 41%
between FY21 and FY23** FY23 NGP net revenue was £265 million andhas been independently assured by Ernst &Young LLP (EY) under the limited assurance
requirements of the ISAE 3000 standard. EY’s
Assurance Opinion is available on our website.

FB-TB260a.2

Discussion of the process
to assess risks andopportunities associatedwith ‘tobacco harm
reduction’ products

Annual Report and Accounts 2023
(pages 44-47)
ESG: People and Planet Performance
Summary 2023
Imperial Brands Science website

NGP have the potential to make a significant
contribution to harm reduction.

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
17

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

GRI CONTENT INDEX (continued)
MARKETING AND LABELLINGDMA

Annual Report and Accounts 2023
(pages 44-47)

Consumer Health417-1

Requirements for productand service information andlabelling

Annual Report and Accounts 2023
(page 47)

We are committed to marketing andadvertising our products responsibly within
the laws, codes of practice and voluntaryagreements of those countries where we
operate. Our commitment to responsible
marketing and sale of our NGP and combustible
tobacco products is summarised by ourMarketing Principles and underpinned by astrict Group-wide International MarketingStandard for Next Generation Products.

417-2

Incidents of non-complianceconcerning product andservice information andlabelling

GRI Index

In FY23 we did not have any reported material
incidents of non-compliance concerning
product and service information and labelling.

417-3

Incidents of non-complianceconcerning marketing
communications

GRI Index

In FY23 we did not have any reported material
incidents of non-compliance concerningmarketing communications.

SASB STANDARD TOBACCO – MARKETING PRACTICESFB-TB270a.1

Total amount of monetarylosses as a result of legal
proceedings associated withmarketing, labelling, and/or
advertising

Annual Report and Accounts 2023
(pages 138, 188, 189) where relevant.
GRI Standard 417-2 and 417-3

FB-TB270a.2

Description of the company’smarketing policy andrelevant positions on Articles
11 and 13 of the World HealthOrganisation Framework
Convention on Tobacco
Control (WHO FCTC)

Annual Report and Accounts 2023
(pages 44-47)

Consumer Health.

GRI Index

In FY23 we did not have any reported material
incidents of non-compliance concerning laws
and regulations in the social and economic
area.

SOCIOECONOMIC COMPLIANCE
419-1

Non-compliance with laws
and regulations in the socialand economic area

Corporate
GovernanceFarmer Livelihoods & Welfare
Employee Health Safety and Wellbeing
18

Consumer Health
Climate Change
Sustainable and Responsible Sourcing
Diversity, Equity & Inclusion

Imperial Brands | GRI and SASB Index 2023

Packaging & Waste
Human Rights

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121 Winterstoke Road
Bristol BS3 2LL
UKwww.imperialbrandsplc.com