SECP ESG GUIDELINES

Adhering to SECP’s ESG reporting Guidelines published in 2024 is vital for organizations to remain competitive in today’s global market. It helps companies align with international sustainability standards, thereby enhancing their appeal to both local and foreign investors. Compliance with these guidelines ensures that businesses can attract sustainable investments, reduce risks, and foster long-term growth.

Social: 14 Metrics

CEO Pay Ratio

1. CEO total compensation to median Full-time Equivalent (FTE) total compensation
2. Does your company report this metric in regulatory filings? Yes/No

Gender Pay Ratio

3. Ratio: Median male compensation to median female compensation.

Employee Turnover

4. Percentage: Year-over-year change for full-time employees
5. Percentage: Year-over-year change for part-time employees
6. Percentage: Year-over-year change for contractors and/or consultants

Gender Diversity

7. Percentage: Total enterprise headcount held by men and women
8. Percentage: Entry- and mid-level positions held by men and women
9. Percentage: Senior- and executive-level positions held by men and women

Temporary Worker Ratio

10. Percentage: Total enterprise headcount held by part-time employees
11. Percentage: Total enterprise headcount held by contractors and/or consultant

Non-Discrimination

12. Does your company have a sexual harassment and/or non-discrimination policy? Yes/No
13. Is there a confidential grievance, resolution, reporting and non-retaliation mechanism and procedure to address and respond to incidence of harassment and violence? Yes/ No
14. Percentage: Women and men promoted during the year

Global Health & Safety

15. Does your company follow an occupational health and/or global health & safety policy?
Yes/No

Child & Forced Labor

16. Does your company follow a child and/or forced labor policy? Yes/No
17. Is there any child labor or forced labor policy across your supplies/vendors? Yes/No

CSR

18. Please share a list of CSR activities undertaken along with total time spent on
these and amounts (PKR) allocated

Training & Succession

19.Number of training sessions held on the following. Please also mention the number of
employees and workers trained on these:

• Skill Upgradation
• Soft Skills
• Health & Safety Measures

Human Rights

20. Percentage: Women and men promoted during the year
21. Does your company follow a human rights policy? Yes/No
22. Does your human rights policy extend to your suppliers and vendors? Yes/No

Working Conditions

23. Number of complaints made by employees regarding working conditions during the reporting period
24. Number of complaints regarding working conditions resolved

Injury Rate

25. Percentage: Frequency of injury events relative to workforce time.
26. Number of safety incidents either during the reporting year and/or number of lost production hours as a result.
27. Discuss the percentage of employees/workers covered with Health and Safety insurance

Marketing

28. Do you have a responsible gender-sensitive marketing communication policy or a commitment embedded in
a larger corporate policy? Yes/No

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