¹ FPH is adopting the Operational Boundary Approach. This refers to FPH’s day-to-day control over the facilities through its subsidiaries. The conglomerate references this definition on the following guidance documents. EDC has additional guidance from their investors through their representatives in the EDC Operations Committee. The list also excludes the locators of First Philippine Industrial Park which have autonomy over their facilities.

▸https://integratedreporting.ifrs.org/resource/international-ir-framework/

▸https://ghgprotocol.org/corporate-standard

▸https://www.persefoni.com/blog/what-are-organizational-and-operational-boundaries

▸https://www.epa.gov/climateleadership/determine-organizational-boundaries

² The sustainability information of FRLC was not verified through third-party assurance for lack of time as this is a newly acquired asset. The ESG data of the business unit are found in Annex 8.

³ Other products and services whose revenues amount to 0.41% have no material contribution to the overall revenue of FPH in 2024.

⁴ Criteria for exclusion of business unit:

a. Business unit just started operation but discussion of sustainability principles with FPH not yet started
b. Business unit operated but discussion of sustainability principles not yet started due to staff limitations and location in a southern island. 
c. Business unit operated and sustainability principles substantially discussed during the reporting period but not completed.
d. Business unit is involved in property transfer, but it has limited physical office operations and their ESG data are already part of FPH head office record.
e. Business unit operated, and discussion of sustainability principles started but full integration of practices was incomplete
f. Business unit did not operate during the reporting period.