SASB Code GRI Code Description Response, link or additional information Stakeholder Engagement 102-40 List of stakeholder groups Refer to sections “Market and industry overview” page 14 and “Engagement with our Stakeholders” pages 68 to 71 of the 2021 ARA and the “Stakeholder engagement and materiality assessment” section of the 2021 SR 102-41 Collective bargaining agreements We have a strong partnership across three trade union groups; Unison, GMB and Unite, and we come together to discuss the areas that are most important and impactful for the majority of the workforce. An important function of the Company and Business Forum covers collective bargaining between the Company and its recognised Trade Unions. Any agreements which require substantive changes in pay and other conditions of employment are referred to the Company Forum for approval. This function covers all employees excluding middle and senior managers and all employees of Severn Trent Services, which is approximately 91% of employee’s in total. 102-42 Identifying and selecting stakeholders Refer to sections “Engagement with our Stakeholders” pages 68 to 71 and “Market and industry overview” page 14 of the 2021 ARA and the “Stakeholder engagement and materiality assessment” section of the 2021 SR 102-43 Approach to stakeholder engagement Refer to sections “Engagement with our Stakeholders” pages 68 to 71 and “Market and industry overview” page 14 of the 2021 ARA and the “Stakeholder engagement and materiality assessment” section of the 2021 SR 102-44 Key topics and concerns raised Refer to sections “Engagement with our Stakeholders” pages 68 to 71 and “Section 172 statement” pages 76 to 78 of the 2021 ARA and the “Our most material issues” and “Stakeholder engagement and materiality assessments” sections of the 2021 SR Reporting practices and transparency 102-45 Entities included in the consolidated financial statements Refer to the “Notes to the Group financial statements” section pages 179 to 182 and 229 to 231 of the 2021 ARA 102-46 Defining report content and topic Boundaries Refer to the "Our most material issues", "additional information" and "Stakeholder engagement and materiality assessments" sections of the 2021 SR 102-47 List of material topics Refer to the “Our most material issues” section of the 2021 SR 102-48 Restatements of information None 102-49 Changes in reporting None 102-50 Reporting period 1st April 2020 to 31st March 2021 102-51 Date of most recent report Refer to the "additional information" section of the 2021 SR 102-52 Reporting cycle 2020/21 102-53 Contact point for questions regarding the report corporate.responsibility@severntrent.co.uk 102-54 Claims of reporting in accordance with the GRI Standards Refer to the “GRI/SASB Content Index” section and “How we prioritise” under “Our most material issues” of the 2021 SR 102-55 GRI content index Refer to the “GRI/SASB Content Index” section of the 2021 SR 102-56 External assurance Refer to the “Additional Information” section of the 2021 SR SASB/GRI content index