SASB Index
We cited the Sustainability Accounting Standards Board (SASB) guideline for the Professional & Commercial Services industry, closely aligning with the business of LMS Compliance Ltd. Beside this, we also voluntary include Resources Transformation, specifically the chemical industry, in our ESG reporting. Hence, we highlight below the sections of the report and other public disclosures that include information in the spirit of SASB’s objectives. We will continue to assess how our disclosures on these topics should evolve. Unless otherwise stated, this document covers all LMS Compliance Ltd. and its subsidiaries. All data covers the period from January 1 to December 31, 2021, in Ringgit Malaysia (RM). This is an index of disclosed information based on SASB’s disclosure framework. The table below refers to the criteria for the Professional & Commercial Services industry, and partly for the Chemicals industry stipulated in the Resource Transformation sector. To the best knowledge, the combination of two standards recognises a small number of chemicals used for analysis processes rather than chemical manufacturing.
| ACCOUNTING MATRIC | CATAGORY | UNIT OF MEASURE | CODE | RESPONSES | ||||||||||||||||||||||||||||
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| Professional Integrity | Description of approach to ensuring professional integrity. | Discussion and Analysis | NA | SV0102-01 |
Cited in HR policy (MY/HRD/001), Page 30-32,
Sec 13.0 CODE OF BUSINESS CONDUCT
Sec 14.0 PERSONAL BEHAVIOUR
Cited in Governance Data and Analysis Cited in Corporate Governance and Discussion |
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| Professional Integrity | Total amount of monetary losses as a result of legal proceedings associated with professional integrity. | Quantitative | Reporting Currency | SV0102-02 | The group has not suffered any losses due to legal proceedings associated with professional integrity during the reporting period. | |||||||||||||||||||||||||||
| Data Security | Description of approach to identifying and addressing data security risks. | Discussion and Analysis | NA | SV0102-03 |
Cited in PERSONAL DATA PROTECTION STATEMENT,
Cited in the Discussion of Personal Data Protection |
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| Data Security | Description of policies and practices relating to collection, usage, and retention of customer information. | Discussion and Analysis | NA | SV0102-04 |
Cited in PERSONAL DATA PROTECTION & CONFIDENTIALITY POLICY (MY/HRD/005),
Cited in the Discussion of Personal Data Protection |
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| Data Security | (1) Number of data security breaches and, (2) percentage involving customers’ confidential business information (CBI) or personally identifiable information (PII), (3) number of customers affected |
Quantitative | Number, Percentage (%) | SV0102-05 |
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| Workforce Diversity & Engagement | Percentage of gender and racial/ ethnic group representation for
(1) executive management and (2) all other employees. |
Quantitative | Percentage (%) | SV0102-06 |
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| Workforce Diversity & Engagement | (1) Voluntary and (2) involuntary turnover rate for employees. |
Quantitative | Rate | SV0102-07 | Voluntary turnover rate = 33.2%
Involuntary turnover rate = 0% |
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| Workforce Diversity & Engagement | Employee engagement as a percentage | Quantitative | Percentage (%) | SV0102-018 | Eligible employees on appraisal = 100% Eligible employees on myVoice survey = 63.4% We define employee engagement as the Percentage of eligible employees who respond to myVoice survey and participate in the quarterly appraisal. |
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| Greenhouse Gas Emissions | Gross global Scope 1 emissions, Percentage covered under emissions-limiting regulations | Quantitative | Metric tons (t) CO -e, ₂ Percentage (%) | RT-CH-110a.1 | Cited from Emission data Scope 1 | |||||||||||||||||||||||||||
| Greenhouse Gas Emissions | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | Discussion and Analysis | N/A | RT-CH-110a.2 | Cited in the Discussion of Scope 1 Emission | |||||||||||||||||||||||||||
| Energy Management |
(1) Total energy consumed,
(2) percentage grid electricity, (3) percentage renewable, (4) total self-generated energy |
Quantitative | Gigajoules (GJ),Percentage (%) | RT-CH-130a.1 |
Cited from Electricity Usage and Sources
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| Hazardous Waste Management | Amount of hazardous waste generated, Percentage recycled | Quantitative | Metric tons (t), Percentage (%) | RT-CH-150a.1 | Cited from Hazardous Waste | |||||||||||||||||||||||||||
| Workforce Health & Safety | (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees | Quantitative | Rate | RT-CH-320a.1 | Cited in the Social Data and Analysis | |||||||||||||||||||||||||||
| Workforce Health & Safety | Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks | Discussion and Analysis | N/A | RT-CH-320a.2 | Cited in the Discussion of Employee Safety and Health Risk | |||||||||||||||||||||||||||
| ACTIVITY METRIC | CATAGORY | CODE | RESPONSES | |||||||||||||||||||||||||||||
| Number of employees by: (1) full-time and part-time, (2) temporary, and (3) contract. |
Quantitative | Number | SV0102-A | (1) full-time vs part-time = 100% vs 0% (2) temporary = 0% (3) contract = 2.5% |
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| Employee hours worked, percentage billable | Quantitative | Hours, Percentage (%) | SV0102-B | N/A | ||||||||||||||||||||||||||||