OCU Group - Annual Report 2025

59

Strategic report

OCU Group | Annual report and financial statements 2025

Governance

Financial statements

Materiality assessment Our sustainability approach

Key Impact

Rank

Key Impact

Rank

18 Consumer welfare

27

1 Waste management

15

19 Equity, dignity and respect

16

2 Protect natural resources

8

20 Diversity and inclusion

9

3 Prevent pollution

13

21 Green skills

18

4 Energy and fuel management

12

22 Fair marketing and ethical advertising

28

5 Green transportation

25

23 Business ethics and pay transparency

20

6 Carbon transition plans

5

24 Labour relations and fair labour practices

14

7 Reduce GHG emissions

6

25 Ethical sourcing and supplier Code of Conduct

17

8 Reduce water use

34

26 ESG reporting and assurance

22

9 Treat wastewater

33

27 Accounting and tax transparency

26

10 Protect nature and biodiversity

32

28 Systematic risk management

10

11 Reduce hazardous material use

30

29 Board structure and diversity

31

12 Public health and safety

2

30 Data security and privacy

11

13 Accident and safety management

1

31 Legal compliance

4

14 Employee health, safety and wellbeing

3

32 Value chain and lifecycle impacts

29

15 Human rights and community inclusion

24

33 Anti-competitive behaviour

23

16 Ethical supply chains and modern slavery

21

34 Quality assurance

7

17 Compensation and benefits

19

The impacts are ranked in order of significance in terms of risk and opportunity to our stakeholders and OCU Group.

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