ESG Diagnostics - a world class service offering

INTRODUCTION 'A world class ESG Diagnostics service that influences significant behavioural change, driving better understanding towards ESG performance ratings, social impact and governance frameworks.'

How can we help?

Context

Summit Diagnostics (a Plutus Consulting Group product) and AspireID8 (a Aspire Perfomance Improvement product) have joined forces to develop a diagnostic platform that utilises and correlates data input from survey respondents. Making use of innovative technology we provide a diagnostic service which is carried out producing instantaneous time phased reports in a standard or bespoke format. The process is rapid, producing concise results that consolidate responses and identify areas for action or confirmation.

Summit Diagnostics and AspireID8 provide a

There is no similar toolkit on the market that can produce outputs in this context, at such a pace, competitively priced, that targets areas of your business that would concern you the most - and in a user friendly format that you and your team can quickly understand.

CONTENTS Introduction

3 4

ESG Diagnostic Reporting

5

ESG Landscape

6 7

revolutionary business diagnostic solution that solves business problems collaboratively, delivering an automated prioritised roadmap for change and measuring the effectiveness of your change activities over time to drive continuous performance improvement.

Why Us? The AspireID8 solution enables rapid collaborative review of problems to determine root causes and surface insights and solutions in days, not months; compared to slow labour intensive traditional methods. Saving time means saving cost. Our bespoke service is tailored to your specific needs, using best practice and innovative expertise.

GENERATING INSIGHTS

CLOUD / ON-SITE

TECHNOLOGY ENABLED

FLEXIBLE / BESPOKE

ID8 enables small and/or large groups of stakeholders to participate and share their perspectives on areas of weakness, identifying areas for potential change

Aspire’s cloud or onpremise system enables collaborative decision making with all stakeholders to drive continuous performance improvement into any or all aspects of business operations

The Aspire BD system provides a powerful software solution that excels at analysing quantitative and qualitative information gathered quickly from respondents to help the world’s largest corporations and professional service

The product enables large diagnostic surveys to be carried out across hundreds and potentially thousands of respondents in the matter of a few days to enrich internal insights, enabling efficient and effective solution implementation

The Environmental Social Governance (ESG) Diagnostic provides a comprehensive diagnostic tool that enables organisations to assess their ESG challenges across 3 core pillars against 13 key themes to enable management to assess gaps against key Industry Standards and determine action plans to address the issues and insights generated.

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8 |3

INTRODUCTION 'A world class ESG Diagnostics service that influences significant behavioural change, driving better understanding towards ESG performance ratings, social impact and governance frameworks.'

How can we help?

Context

Summit Diagnostics (a Plutus Consulting Group product) and AspireID8 (a Aspire Perfomance Improvement product) have joined forces to develop a diagnostic platform that utilises and correlates data input from survey respondents. Making use of innovative technology we provide a diagnostic service which is carried out producing instantaneous time phased reports in a standard or bespoke format. The process is rapid, producing concise results that consolidate responses and identify areas for action or confirmation.

Summit Diagnostics and AspireID8 provide a

There is no similar toolkit on the market that can produce outputs in this context, at such a pace, competitively priced, that targets areas of your business that would concern you the most - and in a user friendly format that you and your team can quickly understand.

CONTENTS Introduction

3 4

ESG Diagnostic Reporting

5

ESG Landscape

6 7

revolutionary business diagnostic solution that solves business problems collaboratively, delivering an automated prioritised roadmap for change and measuring the effectiveness of your change activities over time to drive continuous performance improvement.

Why Us? The AspireID8 solution enables rapid collaborative review of problems to determine root causes and surface insights and solutions in days, not months; compared to slow labour intensive traditional methods. Saving time means saving cost. Our bespoke service is tailored to your specific needs, using best practice and innovative expertise.

GENERATING INSIGHTS

CLOUD / ON-SITE

TECHNOLOGY ENABLED

FLEXIBLE / BESPOKE

ID8 enables small and/or large groups of stakeholders to participate and share their perspectives on areas of weakness, identifying areas for potential change

Aspire’s cloud or onpremise system enables collaborative decision making with all stakeholders to drive continuous performance improvement into any or all aspects of business operations

The Aspire BD system provides a powerful software solution that excels at analysing quantitative and qualitative information gathered quickly from respondents to help the world’s largest corporations and professional service

The product enables large diagnostic surveys to be carried out across hundreds and potentially thousands of respondents in the matter of a few days to enrich internal insights, enabling efficient and effective solution implementation

The Environmental Social Governance (ESG) Diagnostic provides a comprehensive diagnostic tool that enables organisations to assess their ESG challenges across 3 core pillars against 13 key themes to enable management to assess gaps against key Industry Standards and determine action plans to address the issues and insights generated.

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8 | 3

Company Annual ESG Report

OUR PRODUCTS & SERVICES

ESG DIAGNOSTIC REPORTING

Environmental Performance 2019

Unicorn outperforms the sector benchmark for

Environmental performance overall.

Company Annual ESG Report

We have developed a unique cloud-based digital platform to provide comprehensive T

in-depth tailored reports for our clients on a public, private cloud or on-premise solution.

Quantitative overview

ESG HEALTH CHECK

It is strongest in issues that deal with its Environmental Footprint, such as calculating and reducing the impact of its energy, water and waste

E-Daption Curve: Unicorn ESG Performance Over Time footprints.

Some of its greatest weaknesses can be found in its Climate Change Strategy. In particular, identifying, calculating and managing climate-related risks, opportunities and metrics.

60+ easy to answer questions with narrative option

Environmental Scorecard 2019

Quick and simple

ESG RATING, REPORTING & BENCHMARKING

Company Annual ESG Report

Annual Rating Change 2017

2018

2019

Total

+9

+10

+4

E

+11

+16

+1

S

+9

+12

+2

G

+7

+4

+8

Portfolio Annual ESG Report

Company: Rating +/- Sector BenchmarkUnicorn Ltd Headquarters: United States Q4 2017 Q4 2018 Q4 2019 Sector: Communication Services Total -10 +1Full Time +7 Employees: 500

Align to key ESG regulations and leading standards in the financial sector

Name of Fund: PE Fund One Headquarters: United States Mission Statement: Sector: Private Equity “Inspire human progress through the power of communication No. of Portfolio Companies: 22 and entertainment”

E-Daption Curve: PE Fund One ESG Performance Over Time ESG Report

Company Overview: As a modern media company, Unicorn’s unique blend of businesses work together, Company Annual providing our customers around the world with connectivity, technology, entertainment, news, advertising and more. Check out how our best-in-class offerings work to transform people’s lives. The future is now and the way we consume content will never be the same.

Alignment: UN Sustainable Development Goals*

Improve ESG investment policies and approaches based on best practice

This graphic indicates Unicorn’s strengths in terms of its positive impact in the world as aligned with the UN Rating Change SDGs. Unicorn is best-placed to contribute to SDG 11, Sustainable Cities Annual and Communities.

Unicorn ESG Rating Breakdown

Unicorn ESG Theme Performance 2019

ESG Performance is split into 13 Themes across E, S and G. These radar charts summarize the relative performance of Unicorn versus the sector benchmark.

Benchmark against best-in-class ESG standards, sector peers, UN SDGs and performance over time

5|P a g e

2017

2018

2019

Total

+9

+13

0

E

+11

+13

S

+9

+12

-2

G

+7

+14

+3

www.theapexgroup.com

0

Rating +/- Sector Benchmark Q4 2017 Q4 2018 Q4 2019 Total

ESG STRATEGY, GOVERNANCE & SOCIAL RESPONSIBILITY

Strategic roadmap for improvement & risk assessment Survey response will assist internal and external stakeholder analysis, enabling prioritisation of improvement objectives and planning Supporting resource and capability planning

Unicorn ESG Rating Overview

Company Annual ESG Report E-Daption Curve: Unicorn ESG Performance Over Time

2017

Rating

Strengths

Weaknesses

69

+6

Environmental Footprint

Climate Change Strategy

S

87

+25

Human and Labor Rights

38

-5

Corporate Governance

Total

+9

E

+11

S

+9

G

4|P a g e

+7

G +10

2019 +4

+16

+1

+12

+2

3|P a g e

+4

Portfolio Company ESG Performance 2019 Risk Register This Risk Register is self-populated by the company. It enables cross-referencing with the ESG risks identified by underperformance in the Apex ESG Rating. Unicorn’s investors can hold it to account for its management

of the most material ESG risks it faces.

Human Capital Management

Risk Management

Best and Worst 2019 Performers

1

st

2nd 3rd

www.theapexgroup.com

+8

www.theapexgroup.com

Q4 2017 Q4 2018 Q4 2019 -10

+1

Best in 2019

Worst in 2019

Cloud Theatre

Ioata Healthcare

Better Eyes

XiXi Organics

Noble Vineyards Gamer Collective

No. Improving vs Regressing in 2019

Rating +/- Sector Benchmark

Total

Total

Improving

Regressing

19

0

+7

8|P a g e

GREEN FINANCE TRANSITION

Alignment of TCFD disclosures and organisation strategy for product development

Unicorn ESG Theme Performance 2019

OUR DIFFERENCE

ESG Performance is split into 13 Themes across E, S and G. These radar charts summarize the relative performance of Unicorn versus the sector benchmark.

REACH AND PRESENCE Summit Diagnostics & AspireID8 together can scale teams quickly through our network to deliver global resource solutions rapidly and at competitive cost

BENEFITS OF OUR SERVICE

4 | Summit Diagnostics / AspireID8

Response generated diagnostic framworks for business improvement strategies

www.theapexgroup.com

Data mapping to inform investment portfolio allocation

Capital allocation framework

Richness and depth of insights produced by our process

+4

*For information on the alignment of the Apex ESG Rating with the UN SDGs, please refer to the Client Guidance document available on the Apex ESG Online Portal.

E

2018

+4

T

+/- Sector Benchmark

Annual Rating Change

-10

Cultural engagement of your internal and external stakeholders

Copyright: Plutus Consulting Group Limited 2022

Concise reporting analytics, enabling transparent and effective decision making

4|P a g e

2|P a g e

www.theapexgroup.com

TARGETED IMPROVEMENT MODELS

BEST PRACTICE TECHNIQUES

understanding processes and the dynamic interactions between the different levels of individual, group, organizational, and environmental factors.

deploying clear, concise techniques that are easy to understand and analyse

www.theapexgroup.com

CLIENT CENTRIC APPROACH Our platform provides a scalable, tailorable and repeatable continuous improvement engine for your ESG and wider business needs - agile and adaptable

BENCHMARK TOWARDS BETTER STANDARDS using a comprehensive set of indicators that measure the performance against industry standards

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8| 5

Company Annual ESG Report

OUR PRODUCTS & SERVICES

ESG DIAGNOSTIC REPORTING

Environmental Performance 2019

Unicorn outperforms the sector benchmark for

Environmental performance overall.

Company Annual ESG Report

We have developed a unique cloud-based digital platform to provide comprehensive T

in-depth tailored reports for our clients on a public, private cloud or on-premise solution.

Quantitative overview

ESG HEALTH CHECK

It is strongest in issues that deal with its Environmental Footprint, such as calculating and reducing the impact of its energy, water and waste

E-Daption Curve: Unicorn ESG Performance Over Time footprints.

Some of its greatest weaknesses can be found in its Climate Change Strategy. In particular, identifying, calculating and managing climate-related risks, opportunities and metrics.

60+ easy to answer questions with narrative option

Company Annual ESG Report

Annual Rating Change 2017

2018

2019

Total

+9

+10

+4

E

+11

+16

+1

S

+9

+12

+2

G

+7

+4

+8

Environmental Scorecard 2019

Quick and simple

Name of Fund: PE Fund One Headquarters: United States

Company: Unicorn Ltd Rating +/- Sector Benchmark Mission Statement: Equity Headquarters: United States Sector: Private Q4 2017 Q4 2018 Q4 2019 “Inspire human progress through the power of communication Sector: Communication Services No. of Portfolio Companies: 22 and entertainment” Total -10 +1 +7 Time Employees: 500 Full

Align to key ESG regulations and leading standards in the financial sector

E-Daption Curve: PE Fund One ESG Performance Over Time ESG Report

Company Overview: As a modern media company, Unicorn’s unique blend of Company businesses workAnnual together, providing our customers around the world with connectivity, technology, entertainment, news, advertising and more. Check out how our best-in-class offerings work to transform people’s lives. The future is now and the way we consume content will never be the same.

Alignment: UN Sustainable Development Goals*

Improve ESG investment policies and approaches based on best practice Benchmark against best-in-class ESG standards, sector peers, UN SDGs and performance over time

Portfolio Annual ESG Report

This graphic indicates Unicorn’s strengths in terms of its positive impact in the world as aligned with the UN Rating Change SDGs. Unicorn is best-placed to contribute to SDG 11, SustainableAnnual Cities and Communities.

Unicorn ESG Rating Breakdown

Unicorn ESG Theme Performance 2019

ESG Performance is split into 13 Themes across E, S and G. These radar charts summarize the relative performance of Unicorn versus the sector benchmark.

5|P a g e

2017

2018

2019

Total

+9

+13

0

E

+11

+13

S

+9

+12

-2

G

+7

+14

+3

www.theapexgroup.com

0

Rating +/- Sector Benchmark Q4 2017 Q4 2018 Q4 2019 Total

ESG STRATEGY, GOVERNANCE & SOCIAL RESPONSIBILITY

Strategic roadmap for improvement & risk assessment Survey response will assist internal and external stakeholder analysis, enabling prioritisation of improvement objectives and planning Supporting resource and capability planning

Unicorn ESG Rating Overview

Company Annual ESG Report E-Daption Curve: Unicorn ESG Performance Over Time

Strengths

Weaknesses

69

+6

Environmental Footprint

Climate Change Strategy

+25

Human and Labor Rights

-5

Corporate Governance

S

2017 Total E S G

4|P a g e

+10

2019 38 +4

+11

+16

+1

+9

+12

+2

+9

G

3|P a g e

+7

2018

+4

Portfolio Company ESGRisk Performance 2019 Register This Risk Register is self-populated by the company. It enables cross-referencing with the ESG risks identified by underperformance in the Apex ESG Rating. Unicorn’s investors can hold it to account for its management

of the most material ESG risks it faces.

Human Capital Management

Risk Management

Best and Worst 2019 Performers

1

st

2nd 3rd

www.theapexgroup.com

+8

www.theapexgroup.com

Q4 2017 Q4 2018 Q4 2019 -10

+1

Best in 2019

Worst in 2019

Cloud Theatre

Ioata Healthcare

Better Eyes

XiXi Organics

Noble Vineyards Gamer Collective

No. Improving vs Regressing in 2019

Rating +/- Sector Benchmark

Total

Total

Improving

Regressing

19

0

+7

8|P a g e

GREEN FINANCE TRANSITION

Alignment of TCFD disclosures and organisation strategy for product development

Unicorn ESG Theme Performance 2019

OUR DIFFERENCE

ESG Performance is split into 13 Themes across E, S and G. These radar charts summarize the relative performance of Unicorn versus the sector benchmark.

REACH AND PRESENCE Summit Diagnostics & AspireID8 together can scale teams quickly through our network to deliver global resource solutions rapidly and at competitive cost

BENEFITS OF OUR SERVICE

4 | Summit Diagnostics / AspireID8

Response generated diagnostic framworks for business improvement strategies

www.theapexgroup.com

Data mapping to inform investment portfolio allocation

Capital allocation framework

Richness and depth of insights produced by our process

+4

*For information on the alignment of the Apex ESG Rating with the UN SDGs, please refer to the Client Guidance document available on the Apex ESG Online Portal.

Rating

87 Annual Rating Change

+4

T

+/- Sector Benchmark

E

-10

Cultural engagement of your internal and external stakeholders

Copyright: Plutus Consulting Group Limited 2022

4|P a g e

2|P a g e

www.theapexgroup.com

TARGETED IMPROVEMENT MODELS

BEST PRACTICE TECHNIQUES

understanding processes and the dynamic interactions between the different levels of individual, group, organizational, and environmental factors.

deploying clear, concise techniques that are easy to understand and analyse

www.theapexgroup.com

CLIENT CENTRIC APPROACH Our platform provides a scalable, tailorable and repeatable continuous improvement engine for your ESG and wider business needs - agile and adaptable

BENCHMARK TOWARDS BETTER STANDARDS using a comprehensive set of indicators that measure the performance against industry standards

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8 | 5

GLOBAL REACH, LOCAL PRESENCE

ESG LANDSCAPE 3 Pillars

Global Standards

Environmental

13 Themes

Example Issues

Environmental Management

Environmental Policies, Environmental Management

Climate Change Strategy

Climate Risks & Climate Opportunities

Environmental Footprint

Emissions, Energy Consumption, Water Use, Waste Generation

Human Capital Management

Employee Development, Engagement, Diversity, Remuneration

Health, Safety & Well-Being

Health, Safety & Well-Being Approach & Metrics

Corporate Citizenship

Philanthropic & Community Engagement

Human & Labour Rights

Compliance, Due Diligence, Mitigation & Remediation

Business Model & Strategy

Corporate Sustainability, ESG Materiality, Stakeholder Management

Corporate Governance

Policy, Ownership, Oversight & Performance

Business Conduct

Codes of Conduct Policy, Data Protection, Cybersecurity, Tax Transparency

Our Rapid Resource Deployment Network powered by SUMMIT DIAGNOSTICS AND AspireID8

Social

Governance Product Strategy

Risk Management

Supply Chain Management

Product Governance, R&D, Impacts & Management Risk Management Framework, Sensitivity & Scenario Analysis Supplier Code, Risk Management & Sustainability

WHO WE ARE

WELL NETWORKED

OUR PURPOSE

Business

Our global network of

We develop and provide

Transformation and

experienced specialists is

commercially-robust

Technology

supported by strategic

recommendations that

consultants that

partnerships and

propel tactical and

work across multiple dimensions;

alliances; a team of

strategic growth,

delivering strategic, technical

people who rapidly

blending cultures and

understand issues and

changing behaviours,

and operational,

provide realistic,

creating synergies and

value adding results

pragmatic and practical

success..

solutions.

6 | Summit Diagnostics / AspireID8

Copyright: Plutus Consulting Group Limited 2022

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8| 7

GLOBAL REACH, LOCAL PRESENCE

ESG LANDSCAPE 3 Pillars

Global Standards

Environmental

13 Themes

Example Issues

Environmental Management

Environmental Policies, Environmental Management

Climate Change Strategy

Climate Risks & Climate Opportunities

Environmental Footprint

Emissions, Energy Consumption, Water Use, Waste Generation

Human Capital Management

Employee Development, Engagement, Diversity, Remuneration

Health, Safety & Well-Being

Health, Safety & Well-Being Approach & Metrics

Corporate Citizenship

Philanthropic & Community Engagement

Human & Labour Rights

Compliance, Due Diligence, Mitigation & Remediation

Business Model & Strategy

Corporate Sustainability, ESG Materiality, Stakeholder Management

Corporate Governance

Policy, Ownership, Oversight & Performance

Business Conduct

Codes of Conduct Policy, Data Protection, Cybersecurity, Tax Transparency

Our Rapid Resource Deployment Network powered by SUMMIT DIAGNOSTICS AND AspireID8

Social

Governance Product Strategy

Risk Management

Risk Management Framework, Sensitivity & Scenario Analysis

Supply Chain Management

WHO WE ARE

WELL NETWORKED

OUR PURPOSE

Business

Our global network of

We develop and provide

Transformation and

experienced specialists is

commercially-robust

Technology

supported by strategic

recommendations that

consultants that

partnerships and

propel tactical and

work across multiple dimensions;

alliances; a team of

strategic growth,

delivering strategic, technical

people who rapidly

blending cultures and

understand issues and

changing behaviours,

and operational,

provide realistic,

creating synergies and

value adding results

pragmatic and practical

success..

solutions.

6 | Summit Diagnostics / AspireID8

Copyright: Plutus Consulting Group Limited 2022

Copyright: Plutus Consulting Group Limited 2022

Summit Diagnostics / AspireID8 | 7

CONTACT US A visionary business strategist, board level advisor and interim director with 30 years’ global experience.

With an outstanding record of driving shareholder return for multinational finance houses, strategic and operational lead of large-scale corporate development, business transformation that drives bottom-line growth, proposition and innovation, cost reduction, and enterprise risk management.

About Plutus Consulting Group: Plutus Consulting Group is a well-established financial services firm, consulting, advisory and professional services group.

We have a 30-year track record in delivering mergers and acquisitions deals, regulation and compliance programmes and sustainable / ESG investment portfolios.

Our core mantra and strategy are to deliver effective and tangible results in an ever more complex and challenging world. Putting it simply…

Robert is the founder of Aspire and is an experienced business strategist and digital business transformation director. He has over 30 years transformation programme management, M&A, ITO, BPO, Shared Services, ERP, Digital, Big data, and Business analytics experience gained from working with Ernst & Young, HP, CSC and Cincom Systems among others. Recent clients have included HSBC, Xceed, Equiteq, Tunstall Healthcare, and Cognizant.

About Aspire Performance Improvement We are traditionally Business and Technology Strategy Consultants and Operational Specialists who listen to your needs, challenge your thinking, and provide insights that are turned into practical tangible change and transformation solutions that deliver value quickly. We innovate collaboratively together with you to find, recommend and implement practical solutions that deliver real tangible business value.

John Martin Founder and Chief Executive Officer PLUTUS CONSULTING GROUP LIMITED Birchin Lane, City of London, LONDON EC3V 9BW, UNITED KINGDOM Landline: +44 (0) 207 183 1464 (UK Office) Landline: +352 2033 1754 (Luxembourg Office) Landline: +41 446 880 190 (Switzerland Office) Mobile: +44 (0)7773 774 917 Email: john@plutusconsgroup.com www.plutusconsgroup.com

Robert Peopall Managing Director Business Consulting Services Director ASPIRE PERFORMANCE IMPROVEMENT LTD Office: +44 (0) 3303203420 (National) Office: +44 (0) 1256 518646 (Local) Mobile: +44 (0)7500 003594 Email: robertpeopall@aspirepi.com www.aspirepi.com

We listen, we learn, we lead

Copyright: Plutus Consulting Group Limited 2022