OCU Group - Annual Report 2026

Strategic report

Governance

Financial statements

54 OCU Group Annual report and financial statements 2026

Our sustainability approach continued Strategy

Since launching its sustainability strategy in 2025, OCU has strengthened governance, expanded capability and progressed objectives across the Environmental, Social and Governance (ESG) pillars. The ESG Taskforce has led a Group-wide action plan aligned with the UN SDGs and stakeholder expectations. In FY26, OCU improved reporting and performance monitoring and invested in lower-carbon delivery, workforce development and responsible business practices. Sustainability remains integral to disciplined delivery and long-term value creation as OCU supports structural investment in critical infrastructure and the transition to a lower‑carbon economy. Following the prior-year strategy review, OCU added ‘leading in talent development’ to the social pillar, recognising the importance of maintaining the people and skills required to deliver for clients now and in the future.

Environmental

Social

Governance

Priorities • Play our part in tackling climate change • Build with nature in mind • Use materials responsibly Targets • Setting verified science-based targets by 2026 • Zero avoidable waste to landfill by 2030

Priorities • A safe and proud place to work • Add value to our communities • Be a responsible business Targets • 25,000 training certificates achieved through our academies by 2030 • 20% increase in uptake of volunteering days year on year

Priorities • Responsible and transparent culture

• Robust compliance regime • Effective risk management Targets • 100% leadership engagement visits carried out across the business

Play our part in tackling climate change • Reduce direct carbon emissions in line with our science-based targets (SBTs) • Reduce carbon emissions in our value chain in line with our SBTs Build with nature in mind • Contribute to biodiversity net gain Use materials responsibly

A safe and proud place to work • Healthy, diverse and inclusive workforce and supply chain • Empowered safety culture • Support our people • Fair and equal wage for similar work and roles Add value to our communities • Benefits that meet local needs • A local and sustainable supply chain • Volunteer our skills to benefit others Leading in talent development • Opportunities and support for learning and growth • Create and grow early careers • Grow and diversify technical skills

Responsible and transparent culture • Open and honest ‘speak up’ culture • Consistent and authentic ‘tone from the top’ • Transparent and compliant supply chain aligned to our values Robust compliance regime • Strong governance platform • Demonstrable adherence with laws and ethical standards • Robust data security and privacy program Effective risk management • Resilient performance through effective risk management • Maximise opportunities presented by emerging sector risks

• Zero avoidable waste to landfill • Embed circular economy thinking • Use water responsibly • Source major materials responsibly

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