V.Group ESG 2021 Spreads

Cover Photo taken by: The Maung Kyi, Northern Defender

Key Achievements / Awards

2021 Marine Environment Protection Award Oceanic won the specific award for being proactive in protecting the health of our seas, and for setting measurable objectives and targets in improving the marine environment in line with NAMEPA goals.

2021 Sustainable Supply Chain Management Award Shortlisted – Recognising introduction of a new product, procedure or measures which will significantly improve the shipping industry’s progress toward the industry’s long-term goals for decarbonisation.

2021 Personality Award Awarded to former CEO, now Chairman, Mr. Graham Westgarth, for leading a giant organisation such as V.Group towards digitisation and recognising at the same time the role of the seafarer, leading industry efforts during recent pandemic. In addition, V.Group was also shortlisted for both SMART4SEA 2021 Energy Efficiency Award and Cyber Security Award .

Contact Email: esgfeedback@vgrouplimited.com www.vgrouplimited.com

ESG Disclosure 2022 Reporting Year 2021

Your Vessel, Our Responsibility

Executive Foreword

CEO Foreword

time. In 2021, our short-term response to these challenges has matured and resulted in lasting benefits for our people. More recently, the tragic events taking place in Ukraine have had a negative impact on global crew sourcing from both Ukraine and Russia, which combined make up approximately 15% of the global seafaring pool. A significant proportion of our crew is sourced from Ukraine and as such, we’ve made an effort to accommodate our seafarers’ requests, in terms of increased communication access and early (or extended) relief. We are deeply concerned about the well-being of our seafarers and their families and have commenced an initiative to support them, and their families, with transportation, temporary housing and by other means in order to help them during this difficult period. In the longer term, V.Group remains committed to supporting the IMO’s 2030 and 2050 targets for reducing GHG emissions in the shipping industry. We believe data driven decision making and transparent reporting are fundamental to the execution of our sustainability approach. ShipSure, our global ship management digital platform enables monitoring, managing, and reporting ESG related KPIs, including energy efficiency and health and safety metrics. V.Group’s high organisational strength and resilience built by our outstanding personnel stands us in great stead to tackle the challenges presented by the current heightened geopolitical environment. In addition, we have partnered with McKinsey to exclusively provide solutions to the decarbonisation challenge utilising the Fleet Decarbonisation Optimiser (FDO) which provides the most rigorous, fact-based perspective on the economics (e.g., capex, opex) and decarbonisation benefits of over 100 different ship efficiency upgrades, engines, and fuels. It is built on top of the Maersk Mc-Kinney Moller Center for Zero Carbon Shipping’s NavigaTE total cost of ownership (TCO) model. The recommendations are stress-tested against a few scenarios that reflect the uncertainty on regulations, economics of alternative fuels, financing landscape, etc. The results are endorsed by the experts of the Maersk Mc-Kinney Moller Center for Zero Carbon Shipping as the best possible recommendation to meet a given decarbonisation target given what we know today about how different solutions will evolve. V.Group are proactively looking to the future, driven by the recently introduced IMO legislation. Our intention is to listen to our customers’ ESG ambitions and to utilise our diverse in-house Marine Services capability to provide eco solutions for existing tonnage, which is a differentiator where we can tailor packages for customers to enable cost efficient and energy reducing data supported decision making.

As the industry begins to build back after two turbulent years, it seems right to pause and reflect on what we can learn from these times, and how we can use this opportunity to grow: to become more resilient, safer, and in-step with the sustainability-driven change we all are experiencing. I am proud of the spirit of enthusiasm in which the Group has embraced this chance. We have reinforced our ambition to be the partner of choice in the industry – the ability to tackle and engage with ESG matters head on is what we believe will be formative in the years to come. To this end, not only am I encouraged by the progress we have made in the short time we have collected and disclosed metrics through our ESG reports, but I am heartened by the sheer ambition of the Group. Some hard numbers to back up this progress – in the past year emissions have fallen 16% per mile travelled compared to 2021; the number of marine casualties has fallen by 42%, and deficiencies and detentions have fallen 21% and 61% respectively – none of the above can be considered a mean feat, as our bar has always been high. Improvements like these are a credit to my colleagues across the globe. Thank you all for your work in the last year. In the past year we also conducted out first Task Force on Climate-Related Financial Disclosure (TFCD) session and began to implement improvement strategies to align with its recommendations – a report of our climate risks and mitigation strategy can be found on page 16 of this document. We found this process incredibly fruitful and encourage our peers to start out on the journey have they not already done so - we have an ambition to lead the industry, but others have a duty too, to follow in improving and bringing the whole industry up in the eyes of our shared stakeholders. Not only does this process demonstrate to stakeholders and partners that meaningful steps are being taken in a holistic risk management process, but it has helped us identify gaps in our climate-resilience and articulate our strategy to rectify them. In this reflection of the last two years, I have noticed the speed in which ESG matters have begun to formalise. When we started on this journey it was on a voluntary basis, now numerous global mandates, as well as business partners, are demanding a level of disclosure we would not be prepared for had we not been ahead of the curve. In this spirit we are continuing to lead the industry, knowing that the granularity and depth of disclosure will only increase. We have started the process of full GHG verification, including conducting a study on how to qualify and capture our Scope 3 emissions – a task that has not yet been done in the industry. Further to this, we have voluntarily commissioned the development and implementation of a framework to increase the robustness of our supply chain due diligence – again, the first in the industry to do so.

This report is our third comprehensive and stand-alone sustainability report which provides an opportunity to reflect on our ESG journey so far and look ahead to the challenges we face in the short, medium and long term. This year we have decided to go one step further with our voluntary reporting by incorporating the Task Force on Climate- Related Financial Disclosure (TCFD) framework. Using this framework, we were able to identify and transparently articulate what ESG risks and opportunities are of primary importance to our company, customers and stakeholders. In materiality sessions, topics such as carbon markets, future energy mixes, sea level rises and infrastructure resilience were considered, as well as how these might impact us both directly, and indirectly through clients. These risks and opportunities were structured in a prioritised manner, facilitating the optimisation of our efforts to enact positive change across the full ESG spectrum. A key development in 2021 was our decision to partner with the Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping to help the industry transition to a net zero future. To support this partnership, we have established a dedicated function, Sustainability & Decarbonisation to position V.Group firmly at the forefront of a zero-carbon maritime future, in line with our stated strategic objectives within ESG. In the past, environmental issues have dominated ESG discussions in the shipping industry. However, the Covid-19 pandemic and ever-increasing regulatory environment have resulted in a more balanced sustainability landscape. Identifying and addressing risks and opportunities across the ESG spectrum are at the core of V.Group’s business strategy. This includes our responsibilities to our communities and people, the environment, and the governance systems that facilitate the functioning of our business. Our response to the challenges we have faced in recent years, most notably the Covid-19 pandemic and IMO regulations, is testimony to the resilience and agility of the sustainability framework we have implemented and our ability to not only overcome such challenges but thrive when doing so. Balancing the interests and expectations of all our stakeholders, including investors, employees, customers, suppliers, and communities is never easy but we believe our sustainability strategy is key to striking this balance and creating long-term value. Our number one priority is the health and safety of our people, including the thousands of seafarers onboard our managed fleet. This is not a compliance exercise or a sustainability strategy – this is “Safety first, no compromises”. In 2021, we lost 3 valued crew members in work-related incidents. A single fatality is one too many, and these losses were genuinely felt by colleagues. While we continue to assist and support the crew members’ loved ones through these times, we know that we cannot make such a loss easier. Our thoughts remain with those affected by these losses. We have a strict ambition of zero accidents or harm to the environment. More than anything, this is our guiding principle. Shipping has its risks - we must continually strive to ensure we do everything we can to minimise them. These 3 fatalities were fully investigated, and all lessons learned were communicated to other seafarers. We will continue to strive to get all colleagues home safely. The Covid-19 pandemic has placed great demands on our people, none more so than our seafarers, and we are extremely grateful for their hard work and dedication during this challenging

We know these issues are coming, and we fully intend to be there, prepared, for our clients when they need us to support them. In November 2021 V.Group partnered with the Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping to help the industry transition to a net zero future. As part of our commitment to the partnership, we work closely with the team at the Center in Copenhagen to support their work and provide practical guidance regarding safe solutions to achieve decarbonisation aims. As a strategic partner, V.Group intends to support its customers in the use of transition fuels, including green ammonia and hydrogen, in anticipation of a stricter regulatory climate. V.Group makes several of its marine specialists available to the Center in Copenhagen to provide insights about the operational practicality of proposed initiatives in a live setting. To support this partnership, we have established a dedicated function, Sustainability & Decarbonisation to position V.Group firmly at the forefront of a zero-carbon maritime future, in line with our stated strategic objectives within ESG. Today, and increasingly in the future, we will be relied upon to lead the way towards lowering carbon emissions through adoption of pioneering and transitionary fuels, new technologies, digital practices, improving compliance and reporting standards etc. Moreover, while today command of ESG is a factor of differentiation, tomorrow it will become table stakes for commercial relevance with shipping clients, just as safety is today. While we do not have all the answers, we are making progress. Perhaps the industry is hesitant to develop as we think that the task it too large to comprehend. But, in truth, the task we all face, together, can only be tackled in daily advancement. There is no silver bullet. The past few years on this journey has taught us that clarity is the best place to start for more meaningful development. This clarity has given us the ability to determine how to move forward: how to create open and informed communication, both internally and with our clients on how to progress ESG matters on our terms. Although we are still learning, we are moving in the right direction: surefooted that we are building a safer, more efficient company. A company that will remain at the forefront of the industry for the years to come – and one that will deliver for all our stakeholders.

Matt Dunlop Director of Sustainability & Decarbonisation Secondee to the Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping

René Kofod-Olsen CEO V.Group

2 | Executive Foreword

CEO Foreword | 3

UN SDGs & Activity Metrics

UN Sustainable Development Goals

V.Group Efforts and Initiatives

Gender equality is a human right, and is vital for a peaceful, prosperous world. Everybody should be encouraged to consider a career at sea as global demand for seafarers increases. V.Group is leading the way with 51% / 49% split among its male and female onshore teams, and are actively driving initiatives to increase diversity amongst seafarers. To stop degradation, we must preserve natural habitats and elimination of pollution by: • Working towards eliminating plastic pollution both ashore and at sea, • Reduce and eliminate SUP (Single Use Plastic) from our supply chain, • Raising awareness regarding degradation of natural habitats, • Raising awareness regarding water conservation. We achieved elimination of 5.8+ million plastic water bottles per year since 2019, with 40,000+ reusable stainless-steel bottles distributed to vessels. We removed all SUP items from our procurement process. 221.73 m³ MARPOL garbage categories A & C materials recycled since January 2021 in Singapore. Targets for 2030 include using more renewable, affordable energy. V.Group is proud to be an active member of the initiative Getting to Zero Coalition. The coalition is a powerful alliance of more than 70 companies within the maritime, energy, infrastructure and finance sectors, supported by key governments and IGOs, committed to making the vision of decarbonised shipping a reality. To make the ambitious target of reducing international shipping’s GHG emissions by at least 50% by 2050 a reality, the coalition is committed to getting commercially viable deep sea zero emission vessels into operation by 2030. The aim is for sustainable economic growth and decent employment for all; we actively promote safety first culture to ensure safe and secure working environment on all our vessels and offices. Our management system follows closely all ISO standards and guidelines. In 2021we improved reporting safe/unsafe practices & near misses across the Group. Our ambition is to promote ISO 45001 adherence throughout our supply chain and 73% of our suppliers have ISO 9001. These goals aim to foster eco-friendly production, reduce waste and boost recycling. We are trying to eliminate food waste through: • Digitally supporting stock management procedures, • Training and raising awareness both at shore and at sea, • Proper food waste management practices. The aim is inclusive societies with strong institutions that provide justice for all. If all countries are to achieve the goals, international cooperation is vital. Enhancement of collaborations with industry associations, • Bribery training of all employees • Child Labour awareness. • Monitoring & reporting of sustainability goals.

UN Sustainable Development Goals At the heart of V.Group’s business philosophy lies a strong commitment to economic, environmental, and social responsibility. The protection and preservation of the natural environment and its resources, and especially the conservation of our oceans, is a key priority at V.Group and associated businesses. In addition to the Getting to Zero Coalition , V.Group are strategic partners with the Mærsk McKinney Møller Center for Zero Carbon Shipping which positions the organisation at the forefront of a zero-carbon maritime future, in line with our stated strategic objectives within ESG.

UN Sustainable Development Goals

V.Group Efforts and Initiatives

To end poverty, everyone should have basic healthcare, security, and education. As a group we currently provide about 3400 seafarers and their families with full health insurance. Recently we have managed to support families in need through the AGAPI non-profit charity organisation in Limassol, Cyprus, by donating essential items such as dry food, canned items, baby food and diapers. Furthermore, our Colleagues from our Oceanic Training Centre in Manila, have visited the Tanhanan nga Pagmamahal, Childrens Home Inc., and donated 2 water filtration units providing access to Clean Sustainable Water. Our goal is to promote ethical & sustainable food supply, by raising awareness and supporting local economies through short food supply chain and seasonality by: • Digitally supporting sustainable procurement processes by capturing endangered species, fresh produce seasonality. • Sustainability score for suppliers & procurement cycle. V.Care programme, Stay In touch, Let’s Talk (A set of materials which is designed to encourage discussion on board and in the office to help boost awareness about mental wellbeing and the importance of interaction among colleagues), Building Healthy Habits and Wellness at Sea are part of our commitment to improving both mental and physical wellbeing across V.Group. We safeguard occupational health, safety & wellbeing both on shore and at sea via: • Standardised range of Galley & Accommodation cleaning solutions, • Provision of MSDS (Material Safety Data Sheets) and providing crew training.

The UN wants everyone to have access to inclusive, fair quality education and awareness about sustainable development and global citizenship. We promote educational material on sustainability topics via our quarterly SEAS newsletters editorial and dedicated bulletins.

DWT

47 Shoreside Office Locations Worldwide

44,164,731 Total Deadweight

579 Number of Managed Vessels in Fleet

26,136 Approximate Number of Port Calls [TR-MT-000.F]

94,941 Total Operating Days [TR-MT-000.C]

23,892 Shipboard Employees Average in 2021 [TR-MT-000.A]

Tonnage [TR-MT-000.D]

(Q4 2021) [TR-MT-000.E]

4 | V.Group

UN SDGs & Activity Metrics | 5

Key Metric

2021 Data

2020 Data YOY% (+/-)

The following table outlines key metrics from 2021, and their comparison to our previous disclosure, 2020 data. For more information, including definitions, please see our 2021 ESG Disclosure Paper. Key Metrics

Number of Employees

2,747

2,696

+1.89%

Board Makeup (M / F%)

100 / 0

100 / 0

0%

Senior Management Makeup (M / F%)

82 / 18

82 / 18

0%

Key Metric

2021 Data

2020 Data YOY% (+/-)

Cruise Line Disclosures (SASB TR-CL)

Total GHG Emissions Cargo Transportation Fleet, Logistics and Air Travel [TR-MT-110a.1]

12,386,209 t CO 2 -e

13,174,785 t CO 2 -e

-5.99%

Total Fleet Energy Consumption [TR-CL-110a.3]

911,340 GJ (47% heavy fuel oil) 1 92,398 m 3 (59.7 / 40.3 ) 8.22% of total 1

2,543,532 GJ (58% heavy fuel oil) 1

-58.78%

Total Fleet Energy Consumption Cargo Transportation Fleet [TR-MT-110a.3]

Total BW / GW 2 Discharge (% of Untreated BW) [TR-CL-160a.1]

-62.6% +204.44%

183,248 m 3 4.76% of total

158.05 GJ (60.57% heavy fuel oil)

155.75 GJ (35.66% heavy fuel oil)

+1.47% (+69.85%)

Number of Notices of Violations Received for Dumping [TR-CL-160a.4] Number of Alleged Crime Incidents involving passengers or employees [TR-CL-250a.1] Fleet Average CDC Vessel Sanitation Program Inspection Score [TR-CL-250a.2] Serious injuries per million passengers and number of voyages with a gastrointestinal illness count

0

0

0%

Avg. Energy Efficiency Design Index (EEDI) for new ships [TR-MT-110a.4]

n/a

4.59

n/a

#

0

0

-100%

Total Pollutant Emissions Cargo Transportation Fleet [TR-MT-120a.1]

NO X 355,474 mt SO X 27,573 PM 10 31,445

NO X 236,475 mt SO X 47,190 PM 10 23,660

+50.32% -41.57% +32.90%

No inspections in 2020 1

No inspections in 2021 1

n/a

IMO2020 Compliance % of Fleet using Exhaust Gas Cleaning Systems / Low-Sulphur Fuel Oil Implemented Ballast Water Exchange / Treatment [TR-MT-160a.2] Number and Aggregate Volume of Spills and Releases to the Environment [TR-MT-160a.3]

6.74% / 91.8%

4.49% / 100% +50.11% / -8.20%

1.27 / 1

0 / 1 1

0% / 0%

50.4% / 49.6%

62.2% / 37.8% -18.97% / +31.22%

exceeding 2% [TR-CL-250a.3]

1 0.01 m 3

5 0.03 m 3

-80% -66.67%

% of Seafarers Who Worked Maximum Hours [TR-CL-310a.2]

Est. 50%

Est. 30% 1

+66.67%

Total Plastic Disposed

Seafarers Who Were Paid for Overtime [TR-CL-310a.3]

11,272.4 m 3

n/a

10,577.7 m 3

At least 60%

Est. 70% 1

-14.28%

Total Shoreside GHG Emissions +

461.9 t CO

2 -e

n/a

n/a

1

Total Amount of Monetary Losses as a result of legal proceedings associated with labour law violations [TR-CL-310a.4]

$0

$0 1

0%

Total Shoreside Energy Consumption +

1,075.9 mWh

n/a 1

n/a

Total Shoreside Paper Use

n/a 1

n/a

n/a 1

Lost Time Incident Rate [TR-CL-320a.1]

0.83

0.73

+87.18%

1

Lost Time Incident Rate [TR-MT-320a.1]

0.25

0.23

+8.70%

Avg. PSC Deficiencies / Detentions Per Inspection [TR-CL-540a.2] Total Number of Marine Incidents [TR-CL-540a.3]

12 / 0

0 / 0

n/a / n/a

1

Total Port Calls in countries with the 20 lowest rankings in Transparency International’s Corruption Perception Index [TR-MT-510a.1]

270

268

+0.75%

3

0

n/a

1

# EEXI and EEDI are a once in a lifetime calculation, that doesn’t change unless significant modifications are done. + Data only available for V.Group’s controlled and owned sources in UK only. 1 This metric is unavailable/affected by the wider impact of COVID-19.

Bribery and Corruption Charges [TR-MT-510a.2]

$0

$0

0%

2 Black Water (BW) / Grey Water (GW). Grey water is defined in IMO (International Maritime Organization) resolution MEPC.227(64) as follows: “2.7 Grey water – is drainage from dishwater, galley sink, shower, laundry, bath and washbasin drains and does not include drainage from toilets, urinals, hospitals, and animal spaces, as defined in regulation 1.3 of MARPOL Annex IV and does not include drainage from cargo spaces.” The term black water is not officially used by the regulatory authorities and is therefore not clearly defined. In general, the term black water is used to mean “sewage” as defined in Annex IV of the MARPOL Convention.

Total Number of Marine Incidents % of which classified as very serious [TR-MT-540a.1]

39 0.06%

67 1.49%

-41.79% -95.97%

Avg. PSC Deficiencies / Detentions Per Inspection [TR-MT-540a.3]

-18.14% / -73.33%

1.0027 / 0.0082

0.88 / 0.0048

6 | V.Group

Key Metrics | 7

Protecting our environments and ecosystems remains a defining objective in how we operate. We are committed to the IMO’s GHG Decarbonisation Strategy. Environmental

” The industry has been in transition for many years, focusing on lower emissions and ways to achieve decarbonisation. With IMO 2050 standards on the horizon, we all need to do more, and at pace. – Matt Dunlop

Emissions Emissions management and ESG have been interchangeable for many years. While we are glad to see this changing, and an understanding that ESG is more than environmental concerns, it is undeniable that a major impact and threat comes from climate change. The relationship a ship manager has with actors across the value chain in the industry is a complex one. We do not own the assets, therefore cannot mandate efficiency- saving retrofits, and we are behest to charters’ instructions of voyage speed. The market in 2021 was buoyant and, therefore, vessels increased their speed to meet world demand. This outcome also has nuances when considered in a broader ESG scope – after two years of turbulence caused by the pandemic, it is important for both the industry and the economic trade the industry facilitates to capitalise on improved market circumstances, partly in order to continue to research and develop energy transition solutions. In this hot market where our vessels travelled further, it is perhaps more reflective to look at our efficiency and emissions per nautical mile travelled. This gives more nuance and accuracy compared to an aggregate top-line figure. In 2021, we reduced overall emissions of an average 16% per nautical mile travelled across fleet, resulting in reduction of ~10.5% total fleet emissions, even in a hot market. While current estimates of our industry’s contribution to global GHG emissions currently sits around 3% of the global total, this could rise to around 17% by 2050 should insufficient action be taken. V.Group are absolutely committed to making sure our industry is not left behind in global efforts to tackle climate change and other environmental issues. In this spirit, we ask that peers do contact and work with us to achieve this collective ambition.

Prioritising and promoting environmental considerations remain an integral component of our decision-making processes and will be vital in continuing our success as an environmentally sustainable company. Our commitment to the IMO’s decarbonisation ambitions means we cannot rest on our laurels: we must continue to implement ambitious targets and meet the challenges the industry faces head on. This is and has always been our ethos with ESG matters. We are determined to lead the industry and prove to be the ESG partner of choice. We have set ourselves a number of ambitious targets and clear strategies for the upcoming years. To identify and articulate these strategies clearly, for the benefit of both internal and external stakeholders, our ESG committee and other key stakeholders engaged in a Task Force on Climate- Related Financial Disclosure (TCFD) session. This session gave clarity on what climate-related issues were of primary concern to V.Group and our stakeholders, and how to acutely interact with them through targeted strategy. More detail is provided on this process on page 16. As we continue on our ESG journey we are aware that sustained, long term improvement is possible, but it is only possible by fixing on large issues and continually working at them. Incremental gains are the best option we currently have available – making grandiose statements and finding ever new initiatives to fill disclosure documents may look good, but we are focused on doing good. To us, ESG is about continued accountability and transparency, and it permeates to the core of V.Group. Below is an update on previously announced initiatives and targets and their developments.

70,000

V.Group 2021

IMO Avg.

60,000

Benchmarking (Fourth IMO GHG Study 2020)

50,000

Bulk Carriers

Chemical Tankers

Gas Carriers

Oil Tankers

40,000

20,000 30,000

10,000

-

8 | Environmental

Environmental

Single Use Plastic Charter We continue our in our ambitions to reduce our overall plastic consumption. To achieve these ambitions, we intend to continue promoting the use of alternative drinking water sources to reduce dependency on plastic bottles, adopting the Single Use Plastics policy proposed by UK Chamber of Shipping, and promoting the use of alternative packaging throughout our supply chain. Our plastic use has decreased by 7% in the past year. GHG Verification and Scope Evaluation V.Group is committed to increasing our ability to collect and disclose accurate and useful data. Not only will this give our stakeholders confidence in our reporting, but it ensures we can develop internally with reliable information. To this end we have taken the step to have our current GHG emission metrics verified by a third-party consultancy. In the coming year, we are also proud to have commissioned a study into how we define, consider and collect material Scope 3 emissions that will be informative and useful to disclose in future reports.

We continue to have a goal of 100% employees educated in environmental and energy awareness from 2021 onwards. Our commitment to decarbonisation doesn’t stop with our fleet – we have increased the usage of renewable sources of energy on shore within our offices by 21% in 2020. OceansFirst Initiative At V.Group we aim to operate vessels as safely and as efficiently possible – full stop. As an industry, merchant shipping has faced many challenges over the decades, but few have required the same level of coordinated response as now. As part of our ESG strategy, we have introduced OceansFirst, which is an endorsement of our commitment to the environment and especially the conservation of our oceans, providing a common vision for our company and stakeholders affecting our environmental and business strategies. V.Group’s OceansFirst webinar series is aimed at highlighting the challenges facing our industry and discussing potential solutions. The first series ran in November and coincided with COP26 at a time when the world’s focus was on environment and sustainability issues. Further OceansFirst series are planned for 2022.

Partnership with Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping V.Group has reinforced its commitment to decarbonisation of the shipping industry by launching a dedicated ‘Sustainability & Decarbonisation’ department and entering a strategic partnership with Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping. Launched in 2020 as an independent, not-for-profit organisation, the Center is undertaking intensive research and development to find practical ways to decarbonise the maritime industry through several global initiatives. As a partner, V.Group intends to support its customers in the use of transition fuels, including green ammonia and hydrogen, in anticipation of a stricter regulatory climate. Our work with the Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping extends to the development of tools to assist shipowners in the development of their fleet

decarbonisation strategies. The Fleet Decarbonisation Optimiser (FDO) analysis industry data on the cost effectiveness of various ship efficiency upgrades, engines and fuels. Using this tool, shipowners can quickly and easily assess what upgrades to make and when, evaluate engine and fuel configurations, and consider vessel retirement options. Scenario analyses are undertaken that reflect the uncertainty of factors such as regulations, economics of alternative fuels, financing landscape that might impact a decarbonisation journey. Formation of ESG Committee In 2021, we formalised our ESG committee. This group brings together senior members from many business units and functions with the sole aim of ever increasing our knowledge base on ESG, and bringing this to both internal colleagues and clients.

Key Metric

2021 Data

2020 Data YOY% (+/-)

Total GHG Emissions Cargo Transportation Fleet, Logistics and Air Travel [TR-MT-110a.1]

12,386,209 t CO 2 -e

13,174,785 t CO 2 -e

-5.99%

Total Fleet Energy Consumption Cargo Transportation Fleet [TR-MT-110a.3]

158.05 GJ (60.57% heavy fuel oil)

155.75 GJ (35.66% heavy fuel oil)

+1.47% (+69.85%)

Avg. Energy Efficiency Design Index (EEDI) for new ships [TR-MT-110a.4]

n/a

4.59

n/a

#

Total Pollutant Emissions Cargo Transportation Fleet [TR-MT-120a.1]

NO X 355,474 mt SO X 27,573 PM 10 31,445

NO X 236,475 mt SO X 47,190 PM 10 23,660

+50.32% -41.57% +32.90%

IMO2020 Compliance % of Fleet using Exhaust Gas Cleaning Systems / Low-Sulphur Fuel Oil Implemented Ballast Water Exchange / Treatment [TR-MT-160a.2] Number and Aggregate Volume of Spills and Releases to the Environment [TR-MT-160a.3]

6.74% / 91.8%

4.49% / 100% +50.11% / -8.20%

50.4% / 49.6%

62.2% / 37.8% -18.97% / +31.22%

1 0.01 m 3

5 0.03 m 3

-80% -66.67%

Total Plastic Disposed

11,272.4 m 3

n/a

10,577.7 m 3

Total Shoreside GHG Emissions +

461.9 t CO

2 -e

n/a

n/a

1

Total Shoreside Energy Consumption +

1,075.9 mWh

n/a 1

n/a

Total Shoreside Paper Use

n/a 1

n/a

n/a 1

# EEXI and EEDI are a once in a lifetime calculation, that’s it doesn’t change unless significant modifications are done. + Shoreside emissions data for V.Group’s controlled and owned sources in UK only. 1 This metric is unavailable/affected by the wider impact of COVID-19.

Environmental | 11 Photo: Capt. Alexey Usov, Seaways Yellowstone 1

10 | V.Group

We are focused on developing a working environment that actively promotes the health, safety, and wellbeing of all our employees. We have begun understanding how we can meaningfully work with our supply chain to ensure our values are mirrored across all actors. Social

Collaboration is a key value of ours – we make the effort to listen to our colleagues and use their experiences to inform our decision making processes. This collaboration has been formalised in our engagement with Partners in Maritime Safety (PiMS). The initiative focuses on visible leadership, reflective learning, and behaviour. To enhance leadership visibility and learn from colleagues, regular visits are scheduled whereby senior leaders and managers visit ships and talk with crewmembers. Reflective learning aims to deliver more effective incident learning by using facilitated group discussions to talk through issues, share personal experiences, and stories. This method of engaging with colleagues has been seminal in prompting changes of behaviour, and learning from incidents and near- misses Our crew and colleagues are the most important element in our business functions. In 2021, our global network of Mental Wellbeing Champions continued their work in providing a vital source of support for employees. In combination with V.Group’s work with the International Seafarers’ Welfare and Assistance Network (ISWAN), the Sailors Society, and our Let’s Talk podcast, we hope to carry on removing the stigma associated with mental health issues. Additionally, we continue to provide all colleagues with access to 24/7

confidential mental health counselling services, and we strongly encourage colleagues to use this service as they wish. The industry is under more pressure than ever before. Quite rightly, stakeholders are inquiring into not just our environmental interaction, but the wider impact we have on society. Shipping has provided meaningful employment to many millions around the globe for centuries, not just directly, but in facilitating trade in all reaches of the world. It is insincere to declare that this genuine positive does not come with increased risks. The transportation of illegal cargoes, the facilitation of illicit money transfers, and the potential for human rights infringements all could be features in the industry: only a portion of ESG risks are housed in the core operations of a company; the remainder extend across multiple layers of the value chain. We have long engaged with suppliers to ask that they mirror our ethics and values, however, we have now realised that an enhanced due diligence process is a strong demonstration the industry that more must be done, and we are going to do it. V.Group are voluntarily commissioning the development and implementation of a framework to increase the robustness of our current supply chain due diligence, being the first in the industry to do so. As part of this process, a selection of our 10,000+ suppliers will be subject to a rigorous due diligence process undertaken with the assistance of a third-party consultancy. Supplier selection will be based on criteria considering key ESG risks associated with the activity and location of the suppliers. We are excited to be the first in our industry to develop such a programme and will openly share our learnings so that our peers can grow with us. Successful implementation of this programme will see a significant increase in the level of visibility throughout our supply chain, enabling better business decision making, all while improving the lives of all the people involved, directly or indirectly, in V.Group’s operations.

us to focus on the adherence and attendance of relevant processes and trainings, as well as realistic safety indicators. At V.Group, everything starts with training. It is the pillar of advancing our health and safety culture. To provide the highest quality of service to our clients, V.Group offers a multitude of tailored further and advanced learning courses to our employs that go beyond basic training requirements. Creating learning opportunities and helping our employees reach their potential is beneficial for all parties. As part of our ongoing commitment to invest in the development of our talent, V.Group has partnered with Skillsoft, a global leader in online learning. All shore colleagues will have access to this platform, which provides online learning across a selected range of business and personal competences such as leadership, commercial, financial, project management, customer service and wellness. This significant investment by V.Group will play a vital part in achieving our strategic objectives. In 2021, we published our V.Group Safety Climate Assessment Report, in collaboration with Lloyd’s Register. We commissioned this report to evaluate links between safety climate perceptions and performance, identifying areas of improvement to help keep our workers safe. Results were overarchingly positive, with communication, learning and leadership all scoring very highly. We identified opportunities for improvement including managing shoreside workloads differently to permit more time to be taken to get the job done safely, plus working to identify any further barriers and enablers in reporting near misses. We are optimistic that the changes we are making as a result of this work will result in a safer workplace for our people. Photo: Cabildo Bentalan, MT Cabo Kamui

We frequently engage with all colleagues on the issues that matter to them, helping create a better understanding of how to identify and manage the most important issues. We believe this approach is the best way to achieve our mission to be the safest, most highly skilled operation in the industry. In 2021, COVID-19 continued to impact our operations, with constantly changing laws across multiple jurisdictions making a uniform approach nigh on impossible. Despite this, we achieved improvements across several key metrics, including a 42% drop in marine incidents and a 96% drop in those marine incidents that were classified as serious. This improvement is a credit to our colleagues and their admirable engagement with numerous safety trainings and initiatives, subsequently executing their work with a degree of unrivalled professionalism. We target zero accidents and injuries across our operations, though incident rates are not the only indicator we use to monitor our health and safety performance. We track multiple KPIs that are designed to challenge us to continually progress, with a focus on near-miss reporting, training and safety culture development. We encourage our colleagues to record and report all incidents, no matter how small, to ensure we can learn from each other. Our KPIs are not designed to be a show piece, but to challenge us to continually perform and monitor our progress and development. We encourage our colleagues to record and report all incidents, no matter how small, to ensure we can learn from each other. Our strong belief is that to execute our vision of a transparent and progress-driven work environment, employees must feel empowered to openly raise issues. The performance indicators we disclose are reflective of this culture and allow

Photo: Capt. Marlon Cataquis, Tradewind Legend

Key Metric

2021 Data

2020 Data YOY% (+/-)

Lost Time Incident Rate [TR-MT-320a.1]

0.25

0.23

+8.70%

Total Port Calls in countries with the 20 lowest rankings in Transparency International’s Corruption Perception Index [TR-MT-510a.1]

270

268

+0.75%

Bribery and Corruption Charges [TR-MT-510a.2]

$0

$0

0

Total Number of Marine Incidents % of which classified as very serious [TR-MT-540a.1]

39 0.06%

67 1.49%

-41.79% -95.97%

Avg. PSC Deficiencies / Detentions Per Inspection [TR-MT-540a.3]

-18.14% / -73.33%

1.0027 / 0.0082

0.88 / 0.0048

12 | V.Group

Social | 13

At V.Group, Governance and Leadership does not just apply to our senior teams: it is how all colleagues, contractors and suppliers conduct themselves and align with our ethos of honesty, ambition and care. Leadership & Governance

V.Group ESG Charter As V.Group we must be a strong voice in the industry, ensuring that our global network and business partners work as one to minimise the impact of our operations, whilst still providing a safe, dependable, and commercially viable service for the benefit of all. To this end, we believe this first step we are taking in creating our ESG Charter is both prudent and an encouragement to business partners to move in a similar direction. Environmental Climate Change Through our ship management activities, all managed vessels comply with MARPOL’s energy efficiency regulations and other regulations. From both a commercial and environmental sustainability point, we continually aim to maximise efficiency and minimise fuel use. Through our collaboration with industry partners, we wish to explore the development of a new generation of technologies and alternative fuel solutions. One such initiative is our strategic partnership with Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping to reinforce our commitment to decarbonisation of the shipping industry. Water We continue to support our customers in the phased implementation of measures under the International Convention for the Control and Management of Vessels’ Ballast Water and Sediments, to prevent the spread of harmful aquatic organisms from one region to another. Recycling and Waste V.Group supports customers in fully abiding by the Industry Code of Practice on Ship Recycling which includes minimising the amount of potentially hazardous materials onboard their vessels. Elimination of Single-Use-Plastics Single-use plastic is a significant threat to life in the ocean and the planet as a whole. The shipping industry has a proud history of facilitating the flow of trade and over the last few decades has been proactive in improving its environmental performance. Here at V.Group we have a goal of zero pollution from plastic waste to sea and are committed to continuously minimising the generation of shipboard waste. Social Health & Safety V.Group is committed as a priority to protect the health, safety, and wellbeing of everyone involved in or affected by our activities. V.Group is committed to the on-going and continual improvement of its Safety and Quality Management Systems and pursues the long-term goals of zero injuries to colleagues working ashore and afloat. Commercial considerations shall not take precedence over safety and environmental protection.

Human Rights We respect all human rights of all individuals. Human rights belong to all individuals regardless of race, colour, sex, language, religion, political opinions, or views. Equality and Diversity We strive for equal opportunity, regardless of age, sex, race, sexual orientation, marital status, age, disability, or religion. Furthermore, V.Group is committed to provide a culture free from harassment, bullying, victimisation or discrimination. All colleagues and clients should be treated with respect, dignity, and courtesy. Workers’ Rights Group fully complies with the Maritime labour Convention, 2006 across all its managed vessels. Governance is provided through robust auditing and certification of its vessels and Seafarer Recruitment and Placement Service providers. Governance An effective corporate governance framework is of crucial importance. Well-governed companies are likely to be more resilient, sustainable, and competitive. Leadership As a part of our broader strategy and our bold ambitions with regards to ESG, we have created a dedicated ‘Sustainability & Decarbonisation’ department which will position V.Group at the forefront of the transition to a more sustainable shipping industry. Overseeing this department, V.Group has appointed a dedicated role of Director, Sustainability & Decarbonisation. Bribery and Corruption Controls Any transactions in the nature of bribes are strictly forbidden. It is illegal to pay or receive a bribe whether paid or received directly or indirectly. These principles apply equally in any country in which the company operates or carries on business. In support of this policy, V.Group are members of the Maritime Anti-Corruption Network (MACN). Compliance & Ethics We implement the following Compliance & Ethics Policies: • Anti-Corruption, • Anti-Money Laundering • Competition Law Policy • Modern Slavery • Sanctions • Data Protection Policy • Speak Up Policy

Building a resilient and inspired team requires us to prioritise competency and diversity. The V.Group recruitment process continues to focus on the identification and development of talent, with particular attention paid to the value brought to our organisation by diversity of thought. This, to us, means creating an environment where people feel empowered to help shape our organisation, regardless of their gender, sexual-orientation, ethnicity, religion, or any other characteristic. This desire to have diversity of minds means we continue to not only have robust non-discriminatory hiring practices but pursue the active development of current colleagues who will continue to strengthen our organisation. We realise there are current pipeline issues, however, we are determined that we will be part of changing the way the industry approaches these fundamental issues. We regularly conduct structured talent reviews within each business unit and function across the group. Selected individuals identified through this process go on to participate in a career development planning discussion, which aims to define a tailored individual development plan. We are constantly monitoring and reviewing our talent pipeline and processes to identify any improvements that could be made to better align with our vision to foster an inclusive workplace. V.Group invest in cadet and graduate training programmes that will ultimately benefit both our business and the broader

industry. The nurturing of young talent and interest is one way we can help to ensure our expanding industry remains innovative through generations to come. Our commitment to operating with utmost integrity is one that spans all areas of our business, both on shore and at sea. We maintain high expectations of all colleagues, requiring them to undergo training relating to our Code of Conduct on a regular basis. This training reinforces our employees’ responsibility to act in accordance with our values. We expect the best from ourselves and those whom we work with. The Group’s Open Reporting Policy has been effective in giving our employees a mechanism to report any concerns relating to any issues from malpractice to health and safety. We can proudly state that, once again, no fines or charges associated with bribery and corruption were incurred in 2021, continuing our trend of “always zero” in all the years of collecting and reporting this data. Our ambition is to continue this success into 2022 and beyond. Actively working alongside peers and industry organisations through a range of initiatives remains central to our corporate strategy. We collaborate and participate in the UK Chamber of Shipping’s HSE, Safety Culture and Carbon working groups, ISWAN, HiLo Risk Management, Partners in Maritime Safety, The Sailors Society, Intertanko Human Element Committee and the Global Maritime Forum – Getting to Zero Coalition. These efforts play a key role in the review and subsequent updates to our governance practices. As part of the governance structure of the company, the Remuneration Committee of the Board meets regularly to review and discuss the company’s compensation and benefits strategy. The Committee ensures that decisions taken are reflective of the approach to remuneration within the wider Group. Linking ESG factors to executive pay is one of the ways we ensure these considerations remain at the core of our business decision making. The company operates a pay for performance system where performance against individual and business unit or function targets and objectives are assessed as part of decision making with respect to any base salary or bonus awards. Where ESG initiatives are contained within individual personal objectives, this would have a bearing on potential remuneration decisions. All members of the Group Executive Team have an objective related to leadership and support of HSSEQ initiatives and activities across the group. In 2022, V.Group will continue its efforts to optimise both transparency and accountability in our operations to promote fairness, equality and inclusion in our own operations and across the industry.

Key Metric

2021 Data

2020 Data YOY% (+/-)

Number of Employees

2,747

2,696

+1.89%

Board Makeup (M / F%)

100 / 0

100 / 0

0%

Senior Management Makeup (M / F%)

82 / 18

82 / 18

0%

Photo: Rahul Thundiyil, MT FIDA

14 | V.Group

Leadership & Governance | 15

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