MASSIVE CANADA CORPORATE POLICY

Environment, Social and Governance and Sustainability (ESGS) Policy

Massive Canada is committed to a responsible approach towards its employees, customers, suppliers, local communities, the environment and society. Massive Canada has embedded consideration of ESGS factors throughout its business activities. We are committed to building a long-term sustainable business, which will grow, provide employment and generate economic benefit in an environmentally and socially responsible manner.

Three global frameworks and benchmarks guide our contribution to our people, broader society and climate-related risks and opportunities:

• United Nations Sustainable Development Goals (UNSDG)
• United Nations Global Compact (UNGC)
• Task Force on Climate-related Financial Disclosures (TFCD)

Massive Canada’s policy is to promote ESGS in all business activities and processes to reduce or mitigate environmental and social impacts and improve governance and sustainable practices.

1. Environment
   • Provide customers with sustainable and circular solutions
   • Increase the sustainability performance of our supply chain
   • Design and deliver safe, energy-efficient and low carbon solutions to our customers using clean and innovative technology
   • Reduce the environmental (energy, carbon, water and waste) and social impacts of our activities and services, on-site and off-site
2. Social
   • For employees, contractors and visitors provide a safe, inclusive, diverse and motivating environment
   • Promote organizational and behavioural changes to meet ESGS commitments
   • Create opportunities to empower our employees to add value for our customers, suppliers and communities
   • For communities, act responsibly and create value through our group initiatives and focused local programs
3. Governance
   • Strict compliance to any applicable local legislation in relation to ESGS
   • Require all Group functions and business units to contribute and report on the ESGS group commitments and targets
   • Achieve sustainable growth and performance through responsible corporate governance with an open dialogue with all stakeholders
4. Sustainability
   • Support commitments to the UN Sustainable Development Goals, UNGC (Human Rights, Labour, Environment and Anti-Corruption), and the TCFD framework to establish NetZero climate action plan
5. Implementation
   • As Massive Canada grows, Strategic Business Units (SBU) will have the responsibility for co-ordination, supporting, reporting and managing ESGS programs and collecting the KPI data to measure our success against ESGS indicators
   • The Board and Executive Committee will actively support and allocate resources to implement this policy.
   • An ESGS Committee reporting to the Board will be set up to coordinate corporate-wide implementation of the ESGS policy
   • Sustainability initiatives implemented under this policy will apply across the Company and its subsidiaries and affiliates