V.Group ESG 2021 Spreads

Task Force on Climate-Related Financial Disclosures

Climate change presents financial risk to the global economy.

To better identify and articulate our long-term climate risk strategy, in 2022, we took the voluntary step to align with the Task Force on Climate-Related Financial Disclosures (TCFD). The hope is to promote a collaborative atmosphere in the industry and encourage peers to join in taking productive and meaningful steps. Our ambition is to provide stakeholders with not only transparent and wide-reaching disclosure, but information that is genuinely useful to better inform decision-making processes. To provide the most relevant and useful information a condensed report of these findings follows below. Processes The ESG committee was asked to identify and prioritise potential climate-related risks for V.Group by ranking 28 material issues affecting the shipping industry on their perceived importance to the company and perceived importance to stakeholders. Through analysis and discussion at the TCFD review held in Glasgow in March 2022, the outcomes demonstrate that V.Group and Stakeholders are aligned in the prioritisation of issues. The Executive Team was then asked to perform the same task. Analysis shows that executive and leadership are mostly aligned in their prioritisation of key material issues: placing legal and regulatory adherence and minimising spills/ ecological damage as the top 2 issues. It was established that V.Group has well-established policies and processes to address key issues, however, opportunities for further improvement have been identified. The ESG committee have identified routes to achieve this progress and has begun integrating them into company processes. Principal Risks Regulatory Risk: Regulatory risk, including carbon-associated risks, were identified and deemed as a priority for the ESG committee. Yearly review of markets, external trends, scenario planning and risk pathways will now be prepared for and considered by the Board to mitigate potential losses, and leverage opportunities that may arise. Internal Processes: Management uses a robust committee structure to assess and manage risks and opportunities, with climate related risks and opportunities feeding into a named individual. These structures integrate sustainability considerations into business planning; however, the further distribution of information was identified as something to be improved. Internal communication of climate risks, and wider ESG focus have been highlighted as a priority to ensure all members are informed and able to identify climate-risks and opportunities. This will be driven through internal communication channels, webinars and internal training sessions.

V.Group is engaging with issues that may become a regulatory requirement or be encouraged on a voluntary basis, for example, Supply Chain Due Diligence. Technology: Technological development is a major focal point for V.Group as advancements are being made at a quicker rate than ever before, in the pursuit of the decarbonisation of our industry. For a number of years, V.Group has been at the vanguard of these developments, supporting our clients with important, enabling fleets to not only comply with regulation, but remain commercially viable. Providing these insights will remain a priority for V.Group as we look to ensure a smooth technological transition; minimising risks such as increases in serious incidents as a result of users being unfamiliar with technologies, and clients being left behind in a technological wake. In doing so we will ensure clients remain at the forefront of the industry, enjoying reputational benefits and improved business viability. Reputation: V.Group is fully aware of the increased expectations of both internal and external stakeholders as we engage with increased disclosure and practical ESG matters as an industry leader. We are confident that the open and honest method we are following will assure our stakeholders that we are aware of the risks that a changing climate will bring, and in this transition phase, that we are a partner of choice. V.Group has well-established internal and external communication channels and regularly updates stakeholders. Senior executives from all business units are regularly trained on how to effectively deal with challenging stakeholder or media inquiries to ensure that V.Group’s position is conveyed in a fair and correct manner. Market: Closely linked to reputational considerations, V.Group has observed shifts in market demand in relation to products and services that are heavily associated with ESG issues. Primarily in relation to our leisure services, we anticipate increases in demand for those services that demonstrate clear ESG benefits. We believe there are two potential avenues for benefit in this regard: 1) Consumer increase in demand for services from providers with strong sustainability credentials and, 2) Services that have complimentary ESG benefits e.g., leisure cruises where GHG emissions may be offset. Where these opportunities are not realised and promoted there presents a risk of losing market share. Physical: V.Group has robust weather alert and mapping services in place to ensure the safe and timely transit of cargo. Compared to many real asset industries, shipping is advanced and practiced in physical risk management mitigation. We continue to invest in having the best training for our colleagues and top technological aids to ensure that our exposure to both acute (severe weather events) and chronic (long-term changes in climate patterns) physical risks are minimised. The ESG/TCFD committee was satisfied with the current systems in place and will continue to review the market to develop our internal processes and systems in line with technological or thought progress.

We, at V.Group, are committed to being a responsible marine services provider with an increasing awareness of the impact of our operations on the environment and society at large, acknowledging that we must continue to adapt and improve. – V.Group ESG Charter

Transitory Risks Policy and Legal:

The ESG Committee were satisfied with the current interaction between V.Group and policy and legal risks. V.Group has robust internal counsels and works closely with a number of external advisors, when needed, to ensure they are fully informed and appraised of upcoming legislation and regulation and that appropriate advice can be supplied to clients.

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