ESG Reporting Guidelines

These ESG Reporting Guidelines ("the Guidelines") establish TauKen Group Ltd.'s approach to disclosing environmental, social, and governance (ESG) performance across its operations. They are designed to ensure transparency, regulatory compliance, and alignment with stakeholder expectations in Kazakhstan, the United Kingdom, and international markets.

TauKen Group Ltd. recognises that ESG reporting is essential to sustainable development, investor confidence, and long-term value creation.

TauKen Group Ltd. complies with the following legislation and standards:

Under Kazakhstan Law:

• Environmental Code of the Republic of Kazakhstan (2021)
• Law "On Accounting and Financial Reporting" (2007)
• Law "On Combating Corruption" (2015)
• Labour Code (2015)
• Law "On Access to Information" (2015)
• National ESG Disclosure Guidelines

Under UK Law:

• Companies Act 2006 (Section 414C – Strategic Report)
• UK Corporate Governance Code (FRC)
• Modern Slavery Act 2015
• Equality Act 2010
• Climate-related Financial Disclosure Regulations 2022
• UK Stewardship Code 2020

TauKen Group Ltd. also aligns with international frameworks including GRI, SASB, TCFD, and UN SDGs.

These Guidelines apply to:

• All subsidiaries and operational units of TauKen Group Ltd.
• All material projects, joint ventures, and supply chain activities
• Annual ESG disclosures, quarterly updates, and investor briefings

TauKen Group Ltd. reports ESG performance under three core pillars:

4.1 Environmental

• Greenhouse gas emissions (Scope 1, 2, and where feasible, Scope 3)
• Energy consumption and efficiency measures
• Water usage and wastewater management
• Biodiversity impact and land rehabilitation
• Waste generation, recycling, and hazardous material handling
• Compliance with Kazakhstan's Environmental Code and ISO 14001 standards

4.2 Social

• Workforce composition, diversity, and inclusion metrics
• Occupational health and safety (OHS) performance
• Training, development, and employee engagement
• Community investment and stakeholder engagement
• Human rights and labour practices
• Social licence to operate and grievance mechanisms

4.3 Governance

• Board composition, independence, and diversity
• Anti-corruption and ethical conduct measures
• Whistleblower protection and incident reporting
• ESG oversight structures and committee mandates
• Data protection and cybersecurity governance
• Compliance with UK Corporate Governance Code

ESG data is collected quarterly and consolidated into an annual ESG Report. Reports are published in English, Kazakh, and Russian. ESG disclosures are included in the Group's Strategic Report and investor presentations. All reports are reviewed by the ESG & Compliance Committee and approved by the Board of Directors.

TauKen Group Ltd. ensures the accuracy and reliability of ESG data through:

• Standardised data templates and reporting protocols
• Internal audits and cross-functional verification
• External assurance by independent ESG auditors (where applicable)
• Integration with SAP and Enablon ESG platforms for automated tracking
• Alignment with GRI and SASB metrics for comparability

TauKen conducts annual ESG materiality assessments to identify and prioritise issues most relevant to investors, regulatory bodies, local communities, employees and supply chain partners. Material topics are reviewed by the ESG Committee and incorporated into reporting strategy.

TauKen Group Ltd. engages stakeholders through community forums, investor briefings, employee surveys, and government liaison. Feedback is documented and used to refine ESG priorities and disclosures.

TauKen Group Ltd. is committed to enhancing ESG performance through benchmarking, integration of ESG into strategic planning, capacity building, and adoption of emerging technologies.

These Guidelines are reviewed annually by the ESG & Compliance Committee and updated to reflect changes in legislation, stakeholder expectations, strategic shifts, and lessons learned. Amendments are approved by the Board of Directors.