The following Global Reporting Initiative (GRI) index covers key disclosure topics for Centuria Capital Group, and its listed subsidiaries Centuria Office REIT and Centuria Industrial REIT. Both Centuria Office REIT and Centuria Industrial REIT are externally managed by Centuria Capital Group, as such share similarities in their management approach, environment and social disclosures.
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 2-1 – Organisational details | Centuria Capital Group (Aus and NZ) | Centuria Industrial REIT (ASX:CIP), is a subsidiary of Centuria Capital Group | Centuria Office REIT (ASX:COF), is a subsidiary of Centuria Capital Group |
| 2-2 – Entities included in the organisation’s sustainability reporting | Centuria Capital Group, Centuria Industrial REIT (ASX:CIP), is a subsidiary of Centuria Capital Group, Centuria Office REIT (ASX:COF), is a subsidiary of Centuria Capital Group. | ||
| 2-3 Reporting period, frequency, and contact point | 01/07/2022 – 30/06/2023 financial year. Reporting frequency: Annual For all queries, contact cni.investorrelations@centuria.com.au. | ||
| 2-4 Restatements of information | |||
| 2-5 External assurance | Limited assurance over quantitative metrics. Sustainability report prepared with an external support. Sustainability Report: FY23 Assurance Report | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 2-6 – Activities, value chain and other business relationships | CIP and COF are externally managed and therefore are supported by CNI management/employee base. | ||
| 2-7 – Employees | CIP and COF are externally managed and therefore are supported by CNI management/employee base. FY23 ESG Data Summary – People | ||
| 2-8 – Workers who are not employees | CIP and COF are externally managed and therefore are supported by CNI management/employee base. FY23 ESG Data Summary – People | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 2-9 Governance structure and composition 2-10 Nomination and selection of the highest governance body 2-11 Chair of the highest governance body 2-12 Role of the highest governance body in overseeing the management of impacts 2-13 Delegation of responsibility for managing impacts 2-14 Role of the highest governance body in sustainability reporting 2-15 Conflicts of interest 2-16 Communication of critical concerns | CIP and COF are externally managed by Centuria Capital Group. As such it benefits from the Group’s overarching governance approach. CNI Corporate Governance Statement | ||
| 2-17 Collective knowledge of the highest governance body 2-18 Evaluation of the performance of the highest governance body | CNI Annual Report CNI Corporate Governance Statement Details of CIP and COF REIT’s Boards can be found in their respective Annual Reports. | ||
| 2-19 Remuneration policies 2-20 Process to determine remuneration 2-21 Annual total compensation ratio
| CNI Annual Report Nomination & Remuneration Committee Charter Details of CIP and COF REIT’s remuneration policies can be found in the Nomination & Remuneration Committee Charter linked above. | ||
| 2-22 Statement on sustainable development strategy | CNI Annual Report | CIP Annual Report | COF Annual Report |
| 2-23 Policy commitments 2-24 Embedding policy commitments
| CNI Annual Report Corporate Governance Statement Centuria Supplier Code of Conduct Centuria Modern Slavery Statement CIP and COF are externally managed by Centuria Capital Group. As such it benefits from the Group’s approach to policy commitments. | ||
| 2-25 Processes to remediate negative impacts 2-26 Mechanisms for seeking advice and raising concerns | CNI Annual Report FY23 ESG Data Summary – Governance Centuria Supplier Code of Conduct Centuria Modern Slavery Statement Our employees – Grievance reporting Summary of Risk Management Policy CIP and COF are externally managed by Centuria Capital Group. As such it benefits from the Group’s remediation, conflict, and risk approaches. | ||
| 2-27 Compliance with laws and regulations | CNI Annual Report | CIP Annual Report | COF Annual Report |
| 2-28 Membership associations | CNI Annual Report Sustainability – Industry associations & memberships | CIP Annual Report | COF Annual Report |
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 2-29 Approach to stakeholder engagement | Sustainability Report Corporate Governance Statement Centuria Supplier Code of Conduct Centuria Modern Slavery Statement CIP and COF are externally managed by Centuria Capital Group. As such it benefits from the Group’s stakeholder engagement approach. | ||
| 2-30 Collective bargaining agreements | There are no employees on collective bargaining agreements at Centuria Capital Group, CIP and COF. All employees are engaged through individual employment agreements. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 3-1 – Process to determine material topics | Sustainability – Our material topics CIP and COF are externally managed by Centuria Capital Group. As such it benefits from the Group’s materiality approach. | ||
| 3-2 – List of material topics | |||
| 3-3 – Management of material topics | |||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 201-1 – Direct economic value generated and distributed | CNI Annual Report | CIP Annual Report | COF Annual Report |
| 201-2 – Financial implications and other risks and opportunities due to climate change | ESG Policy | ESG investment approach – Centuria Industrial REIT | ESG investment approach – Centuria Office REIT |
| The Group (including CIP and COF) benefit from a holistic management approach. Centuria adopt the recommendations of the Task Force on Climate Related Financial Disclosure. | |||
| 201-4 – Financial assistance received from government | To the best of our knowledge, CIP and CNI did not receive any financial assistance from the government during the reporting period. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 205-1 – Operations assessed for risks related to corruption 205-2 – Communication and training about anti-corruption policies and procedures | Code of Conduct Summary of Risk Management Policy FY23 ESG Data Summary – Governance | ||
| 205-3 – Confirmed incidents of corruption and actions taken | There have been no incidents of corruption in FY23 across CNI, CIP and COF. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 206-1 – Legal actions for anti-competitive behavior, anti-trust, and monopoly practice | There have been no legal actions brought against Centuria Capital Group (including CIP and COF) for anti-competitive behaviour, anti-trust,and monopoly practices. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 207-4 – Country-by-country reporting | Details of Centuria Capital’s Tax may be found in CNI’s Financial Announcements. Asset Plus Limited Report FY23 | Details of Centuria Industrial REIT’s tax may be found in CIP’s Financial Announcements. | Details of Centuria Office REIT’s tax may be found in COF’s Financial Announcements. |
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 302-1 Energy consumption within the organisation 302-3 Energy intensity 302-4 Reduction of energy consumption | FY23 ESG Data Summary – Environmental Summary, Energy, Portfolio Summary tab | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 303-1 Interactions with water as a shared resource 303-5 Water consumption | FY23 ESG Data Summary – Environmental Summary, Portfolio Summary tab | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 305-1 Direct (Scope 1) GHG emissions 305-2 Energy indirect (Scope 2) GHG emissions 305-4 GHG emissions intensity 305-5 Reduction of GHG emissions | FY23 ESG Data Summary – Environmental Summary, Energy, Portfolio Summary tab. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 306-1 Waste generation and significant waste-related impacts 306-2 Management of significant waste-related impacts 306-3 Waste generated 306-4 Waste diverted from disposal 306-5 Waste directed to disposal | FY23 ESG Data Summary – Environmental Summary, Portfolio Summary tab | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability Report | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 403-1 Occupational health and safety management system 403-2 Hazard identification, risk assessment, and incident investigation 403-3 Occupational health services 403-4 Worker participation, consultation, and communication on occupational health and safety 403-5 Worker training on occupational health and safety 403-6 Promotion of worker health 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 403-8 Workers covered by an occupational health and safety management system | FY23 ESG Data Summary – Employee, Governance tab Sustainability – Our Employees
The Group (including CIP and COF) benefit from a holistic management approach and adopts the overarching WH&S approach. | ||
| 403-9 Work-related injuries 403-10 Work-related ill health | There have been no reported WHS incidents across Centuria offices in FY23. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 404-1 Average hours of training per year per employee 404-2 Programs for upgrading employee skills and transition assistance programs 404-3 Percentage of employees receiving regular performance and career development reviews | Code of Conduct FY23 ESG Data Summary – People, Governance tab Sustainability – Training, audit, compliance The Group (including CIP and COF) benefit from a holistic management approach and adopts the overarching employee training and development approach. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 405-1 – Diversity of governance bodies and employees | Diversity Policy The Group (including CIP and COF) benefit from a holistic management approach and adopts the overarching diversity and inclusion approach and policies. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 408-1 – Operations and suppliers at significant risk for incidents of child labour | Sustainability – Modern slavery The Group (including CIP and COF) benefit from a holistic management approach and adopts the Modern Slavery Framework and disclosures. | ||
| Indicator | CNI Response | CIP Response | COF Response |
|---|---|---|---|
| 409-1 – Operations and suppliers at significant risk for incidents of forced or compulsory labour | Sustainability – Modern slavery The Group (including CIP and COF) benefit from a holistic management approach and adopts the Modern Slavery Framework and disclosures. | ||
