AKR has undertaken limited assurance of consolidation systems and tests of reasonableness of selected environmental, health and safety performance data.

The environmental, health and safety data included in the assurance review included:

• Total annual energy usage and energy intensity
• Total water usage and water intensity
• Total waste
• Total effluent
• Total greenhouse gas (Carbon) emissions
• Total inorganic air emissions
• Total refrigerants
• Lost-time injury frequency rate
• Number of severe incidents (severity rate)

Creating a gross list of potential categories and emerging issues relevant to the apparel sector and the business:

Resulting from the aforementioned step 1, a gross list of topics were identified and sorted per business relevant topics. These areas included:

• Employees: manufacturing
• Employees: corporate functions
• Environment
• Operations
• Social
• Corporate governance and risks