SASB Code GRI Code Description Response, link or additional information 102-10 Significant changes to the organisation and its supply chain Refer to sections “Chief financial officer’s review” pages 31 to 37 and “Substantial Shareholdings” page 156 of the 2021 ARA 102-11 Precautionary principle or approach Refer to section “Strategic Report – Approach to Risk” pages 38 to 39 of the 2021 ARA 102-12 External initiatives Refer to sections “Introduction from our CEO”, “Ensuring a sustainable water cycle”, “Making the most of our resources”, “Mitigating climate change”, “Standing by our vulnerable customers”, “Creating a diverse and inclusive environment”, “Supporting our employees”, and “Community fund” in the 2021 SR 102-13 Membership of associations Refer to “Market and Industry Overview” section page 14 of the 2021 ARA and sections “Building an innovative business”, and “Working with our suppliers” of the 2021 SR 102-14 Statement from senior decision-maker Refer to "Introduction from our CEO" section in 2021 SR 102-15 Key impacts, risks, and opportunities Refer to sections Key performance indicators” pages 18 to 19, “Our TCDF Disclosures” pages 54 to 67, “Engagement with our stakeholders” pages 68 to 71, and “Our approach to risk” pages 38 to 39 of the 2021 ARA and “Full data set” section of the 2021 SR 102-16 Values, principles, standards, and norms of behavior Refer to sections “Chief executives review” pages 10 to 12, “Our people” pages 72 to 75, and “Chair’s introduction to governance” pages 80 to 82 of the 2021 ARA, and “Supporting our employees” section of the 2021 SR 102-17 Mechanisms for advice and concerns about ethics Refer to the “Corporate Sustainability Committee report” section pages 116 to 119 of the 2021 ARA and the “Making decisions for the long term” section of the 2021 SR In 2020 to 2021, 28 whistleblowing cases were raised across the Severn Trent Group. Following internal investigations, 14% of cases were found to be partly substantiated and 21% of cases were found to be substantiated and viewed as code of conduct breaches. For example, unethical behaviour, health and safety and breaches of policy. This indicates that our culture fosters an environment in which employees are encouraged to report any concerns and believe we will act on them. Governance 102-18 Governance structure Refer to the sections “Governance report” pages 80 to 89 and “Corporate Sustainability Committee Report” pages 116 to 119 of the 2021 ARA, and the “Making decisions for the long term” section of the 2021 SR 102-19 Delegating authority Refer to sections “Governance report” page 89 and 95 of the 2021 ARA and “Making decisions for the long term” section of the 2021 SR 102-20 Executive-level responsibility for economic, environmental, and social topics Refer to the sections “Governance report” pages 89 and 95, and “Corporate Sustainability Committee Report” pages 116 to 119 of the 2021 ARA and “Making decisions for the long term” section of the 2021 SR 102-21 Consulting stakeholders on economic, environmental, and social topics Refer to the “Engagement with our stakeholders” section pages 68 to 71 of the 2021 ARA, and the sections “Our most material issues” and “Stakeholder engagement and materiality assessment” of the 2021 SR 102-22 Composition of the highest governance body and its committees Refer to the "Governance report" section pages 84 to 89 and 95 of the 2021 ARA SASB/GRI content index