GRI content index
| Statement of use | ACWA Power has reported the information cited in this GRI content index for the period from 1 January to 31 December, 2024, with reference to the GRI Standards. |
| GRI 1 used | GRI 1: Foundation 2021 |
| Disclosure | Location |
|---|---|
| GRI 2: GENERAL DISCLOSURES 2021 | |
| 2‑1 Organisational details | |
| 2‑2 Entities included in the organisation's sustainability reporting | |
| 2‑3 Reporting period, frequency and contact point | The information in this report pertains to the period from 1 January to 31 December 2024. Sustainability information is published annually as part of the Integrated Annual Report. The contact point for questions regarding this report or the reported information is provided in the "About this Report" section. |
| 2‑4 Restatements of information | As part of our continuous improvement, we adopted a new methodology last year to enhance the accuracy of GHG emissions reporting and, consequently, restated emissions data for previous years—including the 2020 baseline—to ensure comparability. |
| 2‑5 External assurance | Independent limited assurance report |
| 2‑6 Activities, value chain and other business relationships | History of ACWA Power/ 2024 highlights ‑ Facts and figures |
| 2‑7 Employees | |
| 2‑9 Governance structure and composition | Sustainability review / Sustainability governance Board of Directors' report / The Board of Directors structure and responsibilities |
| 2‑10 Nomination and selection of the highest governance body | Board of Directors' report / Board Committees |
| 2‑11 Chair of the highest governance body | The Chairman of the Board of Directors is not a senior executive of ACWA Power. |
| 2‑12 Role of the highest governance body in overseeing the management of impacts | Sustainability review / Sustainability governance |
| 2‑13 Delegation of responsibility for managing impacts | Sustainability review / Sustainability governance |
| 2‑14 Role of the highest governance body in sustainability reporting | About this report |
| 2‑15 Conflicts of interest | Sustainability review / Corporate governance and compliance |
| 2‑16 Communication of critical concerns | Sustainability review / Corporate governance and compliance |
| 2‑17 Collective knowledge of the highest governance body | Sustainability review / Sustainability governance |
| 2‑18 Evaluation of the performance of the highest governance body | Sustainability review / Sustainability governance |
| 2‑19 Remuneration policies | Board of Directors' report / Remuneration |
| 2‑20 Process to determine remuneration | Board of Directors' report / Remuneration |
| 2‑22 Statement on sustainable development strategy | |
| 2‑23 Policy commitments | Sustainability review / Corporate governance and compliance |
| 2‑25 Processes to remediate negative impacts | Sustainability review / Corporate governance and compliance |
| 2‑26 Mechanisms for seeking advice and raising concerns | Sustainability review / Corporate governance and compliance |
| 2‑27 Compliance with laws and regulations | Sustainability‑review / Environmental management |
| 2‑29 Approach to stakeholder engagement | Sustainability review / Stakeholder engagement |
| GRI 3: MATERIAL TOPICS 2021 | |
| 3‑1 Process to determine material topics | Sustainability review / Stakeholder engagement |
| 3‑2 List of material topics | Sustainability review / Stakeholder engagement |
| 3‑3 Management of material topics | Sustainability review / Climate change Sustainability review / Emissions |
| GRI 201: ECONOMIC PERFORMANCE 2016 | |
| 201‑2 Financial implications and other risks and opportunities due to climate change | Sustainability review / Climate change |
| GRI 203: INDIRECT ECONOMIC IMPACTS 2016 | |
| 203‑1 Infrastructure investments and services supported | History of ACWA Power/ 2024 highlights ‑ Our portfolio Strategic review / Water desalination |
| 203‑2 Significant indirect economic impacts | |
| GRI 204: PROCUREMENT PRACTICES 2016 | |
| 204‑1 Proportion of spending on local suppliers | Sustainability review / Sustainable procurement |
| GRI 205: ANTI‑CORRUPTION 2016 | |
| 205‑1 Operations assessed for risks related to corruption | Sustainability review / Corporate governance and compliance |
| 205‑2 Communication and training about anti‑corruption policies and procedures | Sustainability review / Corporate governance and compliance |
| GRI 207: TAX 2019 | |
| 207‑4 Country‑by‑country reporting | Board of Directors' report / Statutory Amounts Paid and Payable |
| GRI 302: ENERGY 2016 | |
| 302‑2 Energy consumption outside of the organisation | Sustainability review / Emissions |
| 302‑4 Reduction of energy consumption | Sustainability review / Emissions |
| GRI 303: WATER AND EFFLUENTS 2018 | |
| 303‑1 Interactions with water as a shared resource | |
| 303‑2 Management of water discharge‑related impacts | Sustainability review / Water management |
| 303‑3 Water withdrawal | Sustainability review / Water management |
| 303‑4 Water discharge | Sustainability review / Water management |
| 303‑5 Water consumption | Sustainability review / Water management |
| GRI 304: BIODIVERSITY 2016 | |
| 304‑1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Sustainability review / Biodiversity |
| 304‑2 Significant impacts of activities, products and services on biodiversity | Sustainability review / Biodiversity |
| 304‑3 Habitats protected or restored | Sustainability review / Biodiversity |
| 304‑4 IUCN Red List species and national conservation list species with habitats in areas affected by operations | Sustainability review / Biodiversity |
| GRI 305: EMISSIONS 2016 | |
| 305‑1 Direct (Scope 1) GHG emissions | Sustainability review / Emissions |
| 305‑2 Energy indirect (Scope 2) GHG emissions | Sustainability review / Emissions |
| 305‑4 GHG emissions intensity | Sustainability review / Emissions |
| 305‑5 Reduction of GHG emissions | Sustainability review / Emissions |
| 305‑7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Sustainability review / Air quality |
| GRI 306: WASTE 2020 | |
| 306‑1 Waste generation and significant waste‑related impacts | Sustainability review / Environment / Waste management and circular economy |
| 306‑2 Management of significant waste‑related impacts | Sustainability review / Environment / Waste management and circular economy |
| 306‑3 Waste generated | Sustainability review / Environment / Waste management and circular economy |
| 306‑4 Waste diverted from disposal | Sustainability review / Environment / Waste management and circular economy |
| 306‑5 Waste directed to disposal | Sustainability review / Environment / Waste management and circular economy |
| GRI 401: EMPLOYMENT 2016 | |
| 401‑1 New employee hires and employee turnover | Sustainability review / Employees |
| 401‑2 Benefits provided to full‑time employees that are not provided to temporary or part‑time employees | Sustainability review / Employees |
| 401‑3 Parental leave | Sustainability review / Employees |
| GRI 403: OCCUPATIONAL HEALTH AND SAFETY 2018 | |
| 403‑1 Occupational health and safety management system | Sustainability review / Health and safety |
| 403‑2 Hazard identification, risk assessment, and incident investigation | Sustainability review / Health and safety |
| 403‑3 Occupational health services | Sustainability review / Health and safety |
| 403‑4 Worker participation, consultation, and communication on occupational health and safety | Sustainability review / Health and safety |
| 403‑5 Worker training on occupational health and safety | Sustainability review / Health and safety |
| 403‑6 Promotion of worker health | Sustainability review / Health and safety |
| 403‑7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability review / Health and safety |
| 403‑8 Workers covered by an occupational health and safety management system | Sustainability review / Health and safety |
| 403‑9 Work‑related injuries | Sustainability review / Health and safety |
| GRI 404: TRAINING AND EDUCATION 2016 | |
| 404‑1 Average hours of training per year per employee | Sustainability review / Employees |
| 404‑2 Programmes for upgrading employee skills and transition assistance programmes | Sustainability review / Employees |
| GRI 405: DIVERSITY AND EQUAL OPPORTUNITY 2016 | |
| 405‑1 Diversity of governance bodies and employees | Sustainability review / Employees Board of Directors' report / The Board of Directors' structure and responsibilities |
| GRI 406: NON‑DISCRIMINATION 2016 | |
| 406‑1 Incidents of discrimination and corrective actions taken | There were no incidents of discrimination in 2024 |
| GRI 413: LOCAL COMMUNITIES 2016 | |
| 413‑1 Operations with local community engagement, impact assessments, and development programmes | Sustainability review / Local communities |