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ESG Pages: Frameworks and StandardsReportedTechnologyJanuary 2021Compiled by:ESGspectrum.comwww.esgspectrum.com

ESG Pages: Frameworks and Standards ReportedTechnologyJanuary 2021Table of ContentsIntroduction4Section 1: Analysis of Companies Reporting vs. Not-Reporting on Key Frameworks and Standards51.11.21.3By region and countryBy industryBy market capitalization groupSection 2: Analysis of Companies Reporting on Key Frameworks and Standards2.12.22.32.42.52.62.72.8Companies reporting on key indicatorsCompanies reporting on key indicators - By region and countryCompanies reporting on key indicators - By industryCompanies reporting on key indicators - By market capitalization groupCompanies reporting on any one of the key indicatorsCompanies reporting on any two of the key indicatorsCompanies reporting on any three of the key indicatorsCompanies reporting on all four key indicators5789910121314151617Section 3: Index of ESG Pages with Disclosures for Key Frameworks and Standards - By Key Indicator18Section 4: Index of ESG Pages with Disclosures for Key Frameworks and Standards - By Industry25Section 5: Index of ESG Pages with Disclosures for Key Frameworks and Standards - By MarketCapitalization Group29Appendix 1: List of Companies Reporting on Key Frameworks and Standards - By Region, Countryand Company Name33Appendix 2: List of Companies Not-Reporting on Key Frameworks and Standards - By Country andCompany Name37Appendix 3: Source Links to ESG Reports Reviewed for Companies Reporting on Key Frameworksand Standards - By Country and Company Name39Instructions for the user to view pdf files of ESG Pages: Frameworks and Standards Reported To create one folder To place this report in this folder To also unzip zip file of pdfs provided, in this same folder To click on the corresponding links provided in the tables of sections 3, 4, 5 or appendix 1 of this report On clicking, the user will have direct access to the specified ESG pagePage 3Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologyJanuary 2021SAMPLE PAGESTopSection 1Analysis of Companies Reporting vs. Not-Reporting on Key Frameworks and StandardsAs sustainability reporting has become more common, various reporting frameworks have been developed.Although companies have widely adopted some reporting frameworks and standards, investors still face challengeswhen comparing information and therefore the performance of companies. The companies need to use frameworksto evaluate how best to satisfy reporting objectives, improve the quality and comparability of ESG information andrespond to user needs. However, it is not compulsory for the companies to disclose their ESG activities as perthese frameworks or standards in their sustainability reports.Here, in this section we have analyzed the Technology companies reporting and those not reporting on four keysustainability reporting frameworks and standards i.e. GRI, SASB, SDGs, and TCFD by several aspects.1.1 By region and countryThe table here analyzes the technology companies worldwide reporting vs. those not reporting on any or all of thefour key frameworks and standards – GRI, SASB, SDG, and TCFD – in their sustainability reports by region andcountry.It can be seen from the table below that maximum technology companies reporting on any or all of the four keyframeworks and standards – GRI, SASB, SDG, and TCFD – in their sustainability reports are from the UnitedStates, followed by Japan.Further, it can be noticed from the table below that maximum technology companies not reporting on any or all ofthe four key frameworks and standards – GRI, SASB, SDG, and TCFD – in their sustainability reports are also fromthe United States, followed far behind equally by China and Hong Kong.CountryNo. ofNo. ofCompanies CompaniesReporting Not ReportingTotalAmericasUnited States503383Brazil1-1Canada1-1Mexico1-1Americas led by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedCountryTechnologyNo. ofNo. ofCompanies CompaniesReporting Not ReportingJanuary 2021TotalTaiwan3-3Hong Kong-22India2-2Cambodia1-1Singapore1-1Asia Total26531EuropeGermany6-6United Sweden1-1Europe Total24226Total10340143Page 6Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologySAMPLE PAGESJanuary 2021TopSection 2Analysis of Companies Reporting on Key Frameworks and StandardsThis section analyzes the Technology companies worldwide disclosing their ESG information according to any or allof the four key sustainability reporting frameworks and standards i.e. GRI, SASB, SDGs, and TCFD in theirsustainability reports. On the basis of an in-depth review of the latest sustainability reports published by thesetechnology companies worldwide, the ESG pages reporting on such key indicators are identified, based on whichthese technology companies are analyzed here by several aspects.2.1 Companies reporting on key indicatorsThe number of ESG disclosure standards and frameworks continues to grow. Although a number of ESGdisclosure standards have been developed and some have been incorporated into mandatory reporting regimes,any implementation of an ESG disclosure framework remains voluntary at this time by a company in itssustainability report. Here, we have presented the number of technology companies reporting on any or all of thefour key frameworks and standards – GRI, SASB, SDG, and TCFD – in their company sustainability reports.It can be seen from the below table, that based on the review of ESG reports of the technology companiesworldwide, maximum number of companies have reported on the GRI framework, closely followed by the SDGs intheir ESG reports.IndicatorsNo. ofcompaniesGRI82SDG77SASB29TCFD22Total210Page 9Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologyJanuary 2021SAMPLE PAGESTop2.4 Companies reporting on key indicators - By market capitalization groupHere, we have analyzed the number of technology companies worldwide reporting on any or all of the four keyframeworks and standards – GRI, SASB, SDG, and TCFD – in their sustainability reports in the technology sectorby market capitalization group.It can be seen from the table below that the maximum technology companies reporting on GRI frameworks andSDGs are LargeCap companies, followed by Non-Listed companies. Also, the maximum companies reporting onSASB and TCFD standards are LargeCap companies, but followed by MidCap companies.MarketCap e 13Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologySAMPLE PAGESJanuary 2021Top2.7 Companies reporting on any three of the key indicatorsThe table here presents the number of technology companies reporting on any three of the four key frameworksand standards – GRI, SASB, SDG, and TCFD – in their company sustainability reports. It can be seen from thebelow table, that based on the review of ESG reports of the technology companies worldwide, maximum number ofcompanies have equally reported on the GRI framework, SASB standards and SDGs, and the GRI framework,SDGs and TCFD standards.GRI-SASB-SDGNo. sSASB-SDG-TCFDTotal31Page 16Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologyJanuary 2021SAMPLE PAGESTopSection 3Index of ESG Pages with Disclosures for Key Frameworks and Standards - By Key IndicatorThe table presented in this section provide links to ESG pages with reporting on four key frameworks/standards –GRI, SASB, SDG, and TCFD – for the technology companies worldwide. The select ESG pages with reporting onfour key frameworks/standards are listed here by key framework/standard, country and company name. To viewthe ESG pages of a desired company for a desired key framework/standard, the user needs to click on thecorresponding page(s) (given in the last column) in the table and the user will be able to view pages of the desiredkey framework/standard for the desired company.List of IndicatorsGRISASBSDGTCFDCountryCompany e(s)LargeCapSoftwarePage(s)GRIAustraliaVocus Group Limited (www)BrazilLinx S.A. (www)CambodiaSmart Axiata Company Limited (www)ChinaChina Mobile Communications (www)China United Network Communications Group Co., LargeCapTelecomPage(s)-Information & CommunicationTechnologyTelecomLenovo Group Limited (www)LargeCapHardwarePage(s)ChinaZTE Corporation (www)LargeCapTelecomPage(s)FinlandNokia Corporation (www)LargeCapTelecomPage(s)FranceOrange S.A. (www)LargeCapTelecomPage(s)Germany1&1 Drillisch AG (www)LargeCapPage(s)GermanyBechtle AG (www)LargeCapGermanyDeutsche Telekom AG (www)LargeCapTelecomInformation & CommunicationTechnologyTelecomGermanySAP SE (www)LargeCapPage(s)GermanySiemens AG (www)LargeCapIndiaLarsen & Toubro Infotech Ltd. (www)LargeCapIndiaVakrangee Limited (www)LargeCapSoftwareInformation & CommunicationTechnologyInformation & CommunicationTechnologySoftwareChinaChindata Group Holdings Ltd (www)ChinaHuawei Investment & Holding Co., Ltd. )Page(s)Page(s)Page 18Compiled by: -pages-frameworks-and-standards-reported/

ESG Pages: Frameworks and Standards ReportedTechnologyJanuary 2021SAMPLE PAGESTopSection 4Index of ESG Pages with Disclosures for Key Frameworks and Standards - By IndustryThe table presented in this section provide links to ESG pages with reporting on four key frameworks/standards –GRI, SASB, SDG, and TCFD – for the technology companies worldwide. The select ESG pages with reporting onfour key frameworks/standards are listed here by industry, country and company name. To view the ESG pages ofa desired company for a desired key framework/standard, the user needs to click on the corresponding links givenin the last four columns of the table and the user will be able to view pages of the desired key framework/standardfor the desired company.List of IndustriesHardwareInformation & Communication TechnologySoftwareTelecomCountryCompany vo Group Limited (www)LargeCapGRI-SDG-JapanCanon Inc (www)LargeCapGRI-SDGTCFDJapanEIZO Global (www)-GRI-SDG-SingaporeAdvanced Systems Automation Limited (www)MicroCapGRI-SDG-SwitzerlandLogitech International S.A. (www)LargeCapGRISASBSDG-Switzerlandu-blox Holding AG (www)MidCap--SDG-TaiwanCompal Electronics, Inc. (www)LargeCapGRI-SDGTCFDTaiwanQuanta Computer Inc. (www)LargeCapGRI---TaiwanWistron Corporation (www)LargeCapGRI-SDGTCFDUnited KingdomEpson (UK) Limited (www)-GRI---United StatesApple Inc. (www)LargeCapGRISASB-TCFDUnited StatesCisco Systems, Inc. (www)LargeCapGRI-SDG-United StatesLargeCapGRI-SDG-LargeCapGRISASBSDG-United StatesDell Technologies Inc. (www)International Business Machines Corporation (IBM)(www)IPG Photonics Corp. (www)LargeCapGRI-SDG-United StatesLuxshare-ICT, Inc. (www)-GRI-SDG-United StatesPitney Bowes Inc (www)LargeCapGRI---United StatesThe Hewlett-Packard Company (www)LargeCapGRISASBSDG-United StatesWestern Digital (www)LargeCapGRISASB--United StatesPage 25Compiled by: -pages-frameworks-and-standards-reported/