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GRI Sustainability Reporting Standards (GRI Standards) Index

AGL's FY22 Annual Report and data centre has been prepared with reference to the GRI Standards. The GRI Standards are designed to be used by organisations to report about their impacts on the economy, the environment and/or society.

Foundation and general disclosures

GRI Standard	Chosen disclosure(s)	Response	Omission
GRI 102: General Disclosures 2016	102-1: Name of the organization	AGL Limited (AGL)
	102-2: Activities, brands, products, and services	The principal activities of AGL during FY22 comprised the operation of energy businesses and investments, including electricity generation, gas storage, the sale of electricity and gas to residential, business and wholesale customers and the retailing of broadband and mobile services. Refer to the About AGL section of the FY22 Annual Report.
	102-3: Location of headquarters	AGL's head office is located at L24/200 George Street, Sydney, NSW, 2000. Refer also to the Contact us section of the AGL website.
	102-4: Location of operations	AGL operates in Australia. While AGL undertakes some activities in some overseas jurisdictions it has no assets, customers nor direct employees outside of Australia.
	102-5: Ownership and legal form	Refer to the Shareholding information section in the FY22 Annual Report.
	102-6: Markets served	AGL sells gas, electricity and other essential services to customers in New South Wales, Victoria, South Australia, Queensland, and Western Australia. AGL services residential, business, commercial and industrial, and wholesale market segments. Refer to the Customer services data series for further information.
	102-7: Scale of the organization	Total number of employees is reported in Employees by location. Assets are displayed on the map in the About AGL section of the FY22 Annual Report. Key financial data is available in the Operating and Financial Review section of the FY22 Annual Report. The quantity of energy sold is reported in Energy sold.
	102-8: Information on employees and other workers	The Employees by employment status chart shows a breakdown of permanent versus fixed term and full-time versus part-time employee by gender. This information is not broken down by region, however the Employees by location chart provides a breakdown of all employee types by location and gender. The number of hours worked by contractors versus the number of hours worked by employees is available in the Health and safety - contractors and Health and safety - employees charts respectively. Footnotes provided for each chart detail any relevant assumptions.	The number of employees is separately broken down by contract type, location, employment status and gender. Providing additional combinations of breakdowns is considered not applicable to our organisation, as these disclosures do not cover the specific impacts that make the topic material.
	102-9: Supply chain	AGL's supply chain extends to in excess of 3,000 vendors (refer to Supplier profile). Location information on suppliers is available in the First tier suppliers table. AGL has embedded a Supplier Code of Conduct into procurement practices. Details of supplier performance against the Code of Conduct can be found in the Supplier performance table.
	102-10: Significant changes to the organization and its supply chain	AGL's Board composition during FY22 is outlined in the Corporate Governance Statement. Acquisition of subsidiaries and businesses and Disposal of subsidiaries and businesses is detailed in the FY22 Annual Report. Issued Capital of AGL at 22 July 2022 is available in the Shareholding information section of the FY22 Annual Report.
	102-11: Precautionary Principle or approach	AGL's approach to risk management and business resilience is provided in the Risk management section of the FY22 Annual Report. Our HSE Policy generally reflects the precautionary approach to environmental issues.
	102-12: External initiatives	AGL is a signatory to a number of external initiatives, including the United Nations Global Compact (from FY17). Refer to the UNGC Communication on Progress. These are non-binding, voluntary initiatives.
	102-13: Membership of associations	Industry associations of which AGL is a member are listed in the Industry associations table.
	102-14: Statement from senior decision-maker	Refer to the Managing Director and CEO's Report in the FY22 Annual Report.
	102-15: Key impacts, risks, and opportunities	AGL's approach to risk management and business resilience is provided in the Risk management section of the FY22 Annual Report.
	102-16: Values, principles, standards, and norms of behaviour	AGL's purpose and values are outlined in the About AGL section of the FY22 Annual Report. AGL's Code of Conduct is included in the induction pack for all our new starters. We run a structured induction program that requires the completion of compulsory compliance training modules. Each compliance module includes a quiz to test understanding, with defined pass mark requirements. On an annual basis, our people are required to complete mandatory compliance training topics. Refer to Training data in the data centre. Our people are also required to make an annual declaration indicating whether or not they have any actual or potential conflicts of interest.
	102-18: Governance structure	An overview of governance and board committees is provided in the Governance summary section of the FY22 Annual Report.
	102-40: List of stakeholder groups	Our stakeholders include our people, customers, governments and regulators, lenders and investors, suppliers, energy industry and industry associations, local communities, non-government organisations, and investment partners/joint ventures.
	102-41: Collective bargaining agreements	The percentage of people employed under enterprise bargaining agreements is available in the Awarded employees chart.
	102-42: Identifying and selecting stakeholders	We engage in constructive dialogue with our stakeholders (as per the list in 102-40, above) throughout the year to understand and respond to issues that are important to them, and to ensure our strategy and plans consider the legitimate concerns of stakeholders as well as the impact of emerging trends.
	102-43: Approach to stakeholder engagement	We engage in constructive dialogue with our stakeholders throughout the year to understand and respond to issues that are important to them, and to ensure our strategy and plans consider the legitimate concerns of stakeholders as well as the impact of emerging trends. Refer to the Communities & relationships scorecard in the FY22 Annual Report.
	102-44: Key topics and concerns raised	Our stakeholder raise a range of topics and concerns. These are responded to throughout the year via the appropriate forums. AGL's FY22 Annual Report covers topics that are material to our stakeholders.
	102-45: Entities included in the consolidated financial statements	Entities included in the consolidated financial statements are available in the FY22 Annual Report.
	102-46: Defining report content and topic Boundaries	Refer to 103-1 for each of the material topics below.
	102-47: List of material topics	AGL has in the past undertaken an independently facilitated materiality review every alternate year involving stakeholder surveys and interviews. Material issues identified formed the basis of areas of focus for AGL’s sustainability reports. While this process was fit for purpose at the time, undertaking a stand-alone survey is now considered to be unnecessary due to the maturation of stakeholder engagement and risk processes. AGL has considered the outputs of its Tier 1 Strategic Risk identification process and consolidated this into a list of six material topics for the purposes of GRI reporting: climate change; energy policy; social licence; affordability; reliability; and transition. Each of these material topics have impacts both inside and outside of the organisation, and many cut across AGL's seven Business Value Drivers.
	102-48: Restatements of information	Any restatements of previous years’ data are identified within footnotes to charts or tables. The effects of any such re-statements are not considered to be material to stakeholders.
	102-49: Changes in reporting	Refer to the About this report section of the FY22 Annual Report.
	102-50: Reporting period	1 July 2021 - 30 June 2022
	102-51: Date of most recent report	12 August 2021
	102-52: Reporting cycle	Annual
	102-53: Contact point for questions regarding the report	Social media contact points are available in the Connect section of the footer.
	102-54: Claims of reporting in accordance with the GRI Standards	The GRI Standards have been referenced during the preparation of this report. Refer also to the About this report section of the FY22 Annual Report.
	102-55: GRI content index	This index meets the requirements of 102-55.
	102-56: External assurance	Refer to the About this report section in the FY22 Annual Report. It is AGL's intention to continue to have future sustainability disclosures assured to the AA1000 Assurance Standard and/or ASAE 3000 Standard.

Reliability

GRI Standard	Chosen disclosure(s)	Response
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Infrastructure scorecard in the FY22 Annual Report. Reliability of energy is experienced externally by our customers in the states in which we operate. The reliability of our own assets also impacts AGL's financial performance. We have some direct control on reliability, such as maintaining our existing generation assets and investing in new, reliable forms of generation. Other contributing impacts include energy policy; regulation; and availability and reliability of generation provided by other players in the energy market.
	103-2: The management approach and its components	Refer to the Infrastructure scorecard in the FY22 Annual Report.
	103-3: Evaluation of the management approach	Refer to Infrastructure scorecard and the Infrastructure section of the data centre for performance measures and discussion.

Social licence

GRI Standard	Chosen disclosure(s)	Response
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Communities and relationships scorecard in the FY22 Annual Report. AGL recognises that community trust in institutions, including energy companies, is low. Social licence is one of AGL's three strategic priorities, and demonstrates our commitment to driving the cultural change necessary to gain the increased trust of our customers and the community, which, in turn, is needed to deliver long-term sustainable value for our shareholders. Managing our social licence enables us to pursue our growth agenda and requires a commitment to transparency and investment in the community. The impacts of social licence to operate are experienced internally and outside of the organisation. We engage directly with shareholders, customers, local communities, and the broader society to develop trust in the community.
	103-2: The management approach and its components	Refer to the Communities and relationships scorecard in the FY22 Annual Report. AGL's external policies include: • Political Donations Policy • Community Engagement Policy • Industry Associations Policy • Community Complaints and Feedback Policy • AGL Supplier Code of Conduct AGL has also established the following internal policies: • Tax Risk Management Policy: sets out clear objectives and accountabilities for managing tax risk. The policy is endorsed by the Board and reviewed every two years.
	103-3: Evaluation of the management approach	Refer to the Communities and relationships scorecard in the FY22 Annual Report for performance measures and discussion.
GRI 413: Local communities	413-1: Operations with local community engagement, impact assessments, and development programs	100% of AGL's operational assets have publicly available environmental impact assessments, local community development programs and formal local community grievance processes.

Affordability

GRI Standard	Chosen disclosure(s)	Response
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Customers scorecard in the FY22 Annual Report. Affordability is an issue experienced externally by our customers in the states in which we operate. We have some direct control on energy prices and affordability. Other contributing impacts include energy policy, regulation, wholesale energy costs, and transmission costs.
	103-2: The management approach and its components	Refer to the Customers scorecard in the FY21 Annual Report. AGL has the following external policies: • Customer Hardship Policy (Staying Connected) • AGL Dispute Resolutions Policy • Customer Charter AGL has also established the following internal policies: • Domestic violence policy: ensures calls are transferred to hardship specialists, ensures the availability of flexible payment arrangements and debt relief on a case-by-case basis, and provides for additional steps being taken to protect account privacy.
	103-3: Evaluation of the management approach	Refer to the Customers scorecard in the FY22 Annual Report for performance measures and discussion.

Climate change

GRI Standard	Chosen disclosure(s)	Response	Omission
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Environment scorecard in the FY22 Annual Report. The impacts of climate change are experienced within and outside our organisation. Impacts of climate change are also experienced outside the organisation, by customers, communities, and the environment in Australia and globally. We engage directly with the issue of climate change. Our Climate Statement sets out clear commitments for our operations and future investments. AGL's greenhouse gas emissions are provided in the Greenhouse and energy section of the data centre.
	103-2: The management approach and its components	Refer to the Environment scorecard in the FY22 Annual Report, our Climate Statement and our TCFD Index.
	103-3: Evaluation of the management approach	Refer to the Environment scorecard in the FY22 Annual Report and our TCFD Index for performance measures and discussion.
GRI 305: Emissions 2016	305-1: Direct (Scope 1) GHG emissions	Greenhouse gases included in AGL's footprints include CO₂, CH₄, N₂O, HFCs, PFCs and SF₆. Emissions are reported for boundaries based on both operational control (refer to Operational greenhouse gas footprint and net energy production in the data centre) as well as equity share (refer to Equity greenhouse gas footprint). Emission factors and global warming potentials are determined in accordance with the National Greenhouse and Energy Reporting (Measurement) Determination 2008, as amended for the relevant reporting year.	AGL does not report emissions of CO₂ from biogenic sources as these emissions are considered immaterial to AGL's operational greenhouse gas footprint. Furthermore, there is no requirement (or associated methodology) for reporting these emissions under the National Greenhouse and Energy Reporting Act 2007. Therefore, this disclosure is considered not applicable, because it does not cover the specific impacts that make the topic material to our organisation.
	305-2: Energy indirect (Scope 2) GHG emissions	Refer to the Operational greenhouse gas footprint and net energy production chart in the data centre. AGL’s Scope 2 emissions are calculated as per the National Greenhouse and Energy Reporting Act 2007, which is neither a market- nor location-based methodology.
	305-3: Other indirect (Scope 3) GHG emissions	Refer to the Energy supply greenhouse gas footprint and Scope 3 emissions in the data centre for further information. All emissions data are calculated in CO₂equivalent. Breakdown of this data by specific greenhouse gas is not available.	AGL does not report emissions of CO2 from biogenic sources as these emissions are considered immaterial to AGL's indirect (scope 3) emissions footprint. Other indirect (scope 3) emissions are considered immaterial to AGL's indirect (scope 3) emissions footprint. Therefore, disclosure of biogenic and other indirect (scope 3) emissions is considered not applicable, because they do not cover the specific impacts that make the topic material to our organisation.
	305-4: GHG emissions intensity	Refer to the Carbon intensity of operated and controlled generation assets chart in the data centre.

Energy policy

GRI Standard	Chosen disclosure(s)	Response
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Communities and relationships scorecard in the FY22 Annual Report. The impact of energy policy is experienced internally and outside the organisation.
	103-2: The management approach and its components	Refer to the Communities and relationships scorecard in the FY22 Annual Report, as well as the Chairman and CEO letters.
	103-3: Evaluation of the management approach	Refer to the Communities and relationships scorecard in the FY22 Annual Report, as well as the Chairman and CEO letters.
GRI 415: Public Policy 2016	415-1: Political contributions	Refer to the Communities and relationships scorecard in the FY22 Annual Report. No political donations (monetary or in-kind) were made during FY22, nor were any political donations made through third parties.

Transition

GRI Standard	Chosen disclosure(s)	Response
GRI 103: Management Approach 2016	103-1: Explanation of the material topic and its boundaries	Refer to the Communities and relationships, Environment and Infrastructure scorecards in the FY22 Annual Report. The impact of the energy transition are experienced internally and outside the organisation.
	103-2: The management approach and its components	Refer to the Communities and relationships, Environment and Infrastructure scorecards in the FY22 Annual Report.
	103-3: Evaluation of the management approach	Refer to the Communities and relationships, Environment and Infrastructure scorecards in the FY22 Annual Report.

Notes

Further information about the GRI Standards is available at the GRI website.
For the purposes of applying the GRI Standards, the material themes we identified have been mapped back to the available topic-specific GRI Standards. The table outlines which topic-specific GRI Standards (and associated Disclosures) have been used to compile this report, and the topic boundaries for each material issue.