SASB Index

Solar Technology and Project Developers (version 2023-12)

TOPIC	ACCOUNTING METRIC	CODIFIED METRIC CODE	RESPONSE
Energy Management in Manufacturing	(1) Total energy consumed (2) percentage grid electricity (3) percentage renewable	RR-ST-130a.1	See 'Energy of Innovation'
Water Management in Manufacturing	(1) Total water withdrawn (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress	RR-ST-140a.1	See 'Energy of Innovation'
	Description of water management risks and discussion of strategies and practices to mitigate those risks	RR-ST-140a.2	See 'Energy of Innovation'
Hazardous Waste Management	1) Amount of hazardous waste generated (2) percentage recycled	RR-ST-150a.1	See 'Energy of Innovation' Waste Recycling
	(1) Number and aggregate quantity of reportable spills (2) quantity recovered	RR-ST-150a.2	Not relevant
Ecological Impacts of Project Development	(1) Number and (2) duration of project delays related to ecological impacts	RR-ST-160a.1	There were no delays in 2022
	Description of efforts in solar energy system project development to address community and ecological impacts	RR-ST-160a.2	Dialogue with the landowners
Management of Energy Infrastructure Integration & Related Regulations	Description of risks associated with integration of solar energy into existing energy infrastructure and discussion of efforts to manage those risks	RR-ST-410a.1	Not relevant
	Description of risks and opportunities associated with energy policy and its impact on the integration of solar energy into existing energy infrastructure	RR-ST-410a.2	Not relevant due to the sale to IEC and integration into the transmission system
Product End-of-life Management	Percentage of products sold that are recyclable or reusable	RR-ST-410b.1	Not relevant – Doral does not engage in product sales
	(1) Weight of end-of-life material recovered (2) percentage recycled	RR-ST-410b.2	See 'Energy of Innovation'- about 75.2% of photovoltaic panels were sold for reuse by weight (10 tons were recycled and 3.3 tons were landfilled)
	Percentage of products by revenue that contain IEC 62474 declarable substances, arsenic compounds, antimony compounds, or beryllium compounds	RR-ST-410b.3	Less than 0.001% of the total mass of the turbine
Materials Sourcing	Description of approach and strategies to design products for high-value recycling	RR-ST-440a.1	Doral Tech See 'Energy of Innovation' – Waste Recycling
	Description of the management of risks associated with the use of critical materials	RR-ST-440a.2	-
	Description of the management of environmental risks associated with the polysilicon supply chain	RR-ST-440a.3	See 'Energy of Innovation' Waste Recycling

Wind Technology and Project Developers (version 2023-12)

TOPIC	ACCOUNTING METRIC	CODIFIED METRIC CODE	RESPONSE
Workforce Health & Safety	(1) Total recordable incident rate (TRIR) and fatality rate for (a) direct employees and (b) contract employees	RR-WT-320a.1 E	See 'Energy of People' – There was one accident in 2022.
Ecological Impacts of Project Development	Average A-weighted sound power level of wind turbines, by wind turbine class	RR-WT-410a.1	acoustic report
	Backlog cancellations associated with community or ecological impacts	RR-WT-410a.2	-
	Description of efforts to address ecological and community impacts of wind energy production through turbine design	RR-WT-410a.3	See 'Energy of Innovation' – Dialogue with environmental organizations and biodiversity
Materials Sourcing	Description of the management of risks associated with the use of critical materials	RR-WT-440a.1	-
Materials Efficiency	Top five materials consumed, by weight	RR-WT-440b.1	Steel, concrete, copper, fiberglass
	Average top head mass per turbine capacity, by wind turbine class	RR-WT-440b.2	-
	Description of approach to optimize materials efficiency of wind turbine design	RR-WT-440b.3	Foundation design optimization for each site.

Activity Metrics

Note: In December 2023, the ISSB published amendments to the SASB standards to improve their international applicability. These amendments aim to assist reporters in applying the SASB standards regardless of the jurisdiction in which they operate or the type of generally accepted accounting principles (GAAP) they use, without materially altering the structure or intent of the SASB standards. The SASB standards facilitate the implementation and application of IFRS S1 for reporters.

TOPIC	ACCOUNTING METRIC	CODIFIED METRIC CODE	RESPONSE
Activity Metrics	Number of delivered wind turbines, by wind turbine class	R-WT-000.A	8
	Aggregate capacity of delivered wind turbines, by wind turbine class	R-WT-000.B	0.4MW
	Amount of turbine backlog	R-WT-000.C	-
	Aggregate capacity of turbine backlog	R-WT-000.D	-
	Total capacity of photovoltaic (PV) solar modules produced	RR-ST-000.A	Not relevant
	Total capacity of completed solar energy systems	RR-ST-000.B	2,876 MWp Of which 1,290 MWp reflects the Company's share in the projects.
	Total project development assets	RR-ST-000.C	15.68GWp