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Sustainability Accounting Standards Board (SASB) Index

In 2018, the Sustainability Accounting Standards Board (SASB) published a set of 77 globally applicable industry-specific standards which identify a minimum set of sustainability issues most likely to impact the operating performance or financial condition of the typical company in an industry, regardless of location. Use of the SASB standards is voluntary in Australia.

AGL has used the following SASB Sustainability Accounting Standards to inform our FY21 disclosures:

Electric Utilities and Power Generators Sustainability Accounting Standard (October 2018)

Gas Utilities and Distributors Sustainability Accounting Standard (October 2018)

The index below references where SASB-aligned disclosures have been made in the FY21 Annual Report or ESG data centre.

Greenhouse gas emissions and energy resource planning

SASB Code	Accounting Metric	Response
IF-EU-110a.1.	(1) Gross global Scope 1 emissions, percentage covered under (2) emissions-limiting regulations, and (3) emissions-reporting regulations	Refer to Operational greenhouse gas footprint and net energy production in the data centre. Greenhouse gases included in AGL Energy's footprints include CO₂, CH₄, N₂O, HFCs, PFCs and SF₆. AGL Energy does not report on nitrogen trifluoride (NF3) as it is not required under the National Greenhouse and Energy Reporting Act 2007. Emission factors and global warming potentials are sourced from the National Greenhouse and Energy Reporting (Measurement) Determination 2008, as amended for the relevant reporting year. The Federal Government Safeguard Mechanism requires baselines to be set for specific facilities with large emissions. All grid connected electricity generators are covered by a sectoral baseline. Over 99% of AGL Energy's Scope 1 emissions come from electricity generation and are covered by this baseline. AGL Energy reports 100% of our Scope 1 and 2 emissions under the National Greenhouse and Energy Reporting Act 2007
IF-EU-110a.2	Greenhouse gas (GHG) emissions associated with power deliveries	Refer to the Energy supply greenhouse gas footprint in the data centre. AGL Energy's energy supply greenhouse gas footprint includes emissions from electricity sold to all customers including wholesale customers, but does not include emissions where electricity is sold to the pool.
IF-EU-110a.3	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	Refer to the Environment scorecard section in the FY21 Annual Report, and AGL Energy's FY21 TCFD report, 'Accelerating Our Transition'.
IF-EU-110a.4	(1) Number of customers served in markets subject to renewable portfolio standards (RPS) and (2) percentage fulfillment of RPS target by market	As an electricity retailer, AGL Energy is required to comply with the Australian Commonwealth Renewable Energy Target (RET) scheme, as mandated by the Renewable Energy (Electricity) Act 2000 (Act). The RET scheme operates in two parts: the Small-scale Renewable Energy Scheme (SRES) and the Large-scale Renewable Energy Target (LRET). As the RET scheme covers all Australian jurisdictions in which AGL Energy operates as an electricity retailer, all of AGL Energy's customers are located in markets subject to the RET scheme. Refer to Customer services in the data centre for information on AGL Energy's customer numbers. The most recent compliance period under the RET scheme was Calendar Year 2020. During this compliance period, AGL Energy fulfilled: • 100% of its liability under the SRES, and • 84% of the aggregated LRET liability. In line with the Act, AGL Energy has paid the Large-scale Generation Certificate (LGC) shortfall charge for a portion of AGL Sales’ liability to the Clean Energy Regulator, and intends to surrender the LGC shortfall volume within the required three year period to obtain a refund of the LGC shortfall charges paid.

Air quality

SASB Code	Accounting Metric	Response
IF-EU-120a	Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of each in or near areas of dense population	AGL Energy reports NO_x, SO₂, PM₁₀, Pb and Hg as well as other air emissions from all facilities in the data centre. AGL Energy also reports air emission data to the Commonwealth's National Pollutant Inventory. This data is available publicly and can be searched by map. The percentage of relevant air pollutants in or near areas of dense populations is not currently reported.

Water management

SASB Code	Accounting Metric	Response
IF-EU-140a.1	(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	AGL Energy discloses total Water withdrawal by source and Water consumption by facility in the data centre. The percentage of water consumed/withdrawn in regions of High or Extremely High baseline water stress is also disclosed in the Water consumption by facility data series.
IF-EU-140a.2	Number of incidents of non-compliance associated with water quantity and/or quality permits, standards, and regulations	Refer to the Legislative non-compliance summary in the data centre.
IF-EU-140a.3	Description of water management risks and discussion of strategies and practices to mitigate those risks	Water risks are assessed, monitored and mitigated and/or managed in accordance with AGL Energy’s enterprise-wide Fully Integrated Risk Management (FIRM) policy. Physical risks relating to climate change, including water-related risks, are discussed in the Climate-related risk section of the FY21 Annual Report and in AGL Energy's FY21 TCFD report, 'Accelerating Our Transition'.

Coal ash management

SASB Code	Accounting Metric	Response
IF-EU-150a.1	Amount of coal combustion residuals (CCR) generated, percentage recycled	Total coal combustion residuals generated and recycled are reported in the Waste data series in the data centre.
IF-EU-150a.2	Total number of coal combustion residual (CCR) impoundments, broken down by hazard potential classification and structural integrity assessment	The consequence categories of AGL Energy's operational Coal Combustion Residual impoundments ('ash dams') as per the Australian National Committee on Large Dams - Guidelines on Tailings Dams (ANCOLD 2019) are currently as follows: - Bayswater Ash Dam: Significant* - Liddell Ash Dam: Significant* - Ravensworth Void 5: Significant* - Loy Yang Ash Dam: High B AGL Energy primarily classifies ash dams according to ANCOLD 2019 and the relevant jurisdictional requirements in which the dams are located. Consequence Categories according to ANCOLD 2019 are based on the modelled impacts following a dam break study of the hypothetical most significant failure mode of the dam, regardless of the probability of failure or the controls in place to manage the risk of failure. The categories under ANCOLD, 2019, in decreasing order of severity, are: i. Extreme ii. High A, High B, High C iii. Significant iv. Low v. Very Low Each relevant AGL Energy Business Unit maintains a Dam Safety Management Program in line with the requirements of the specific jurisdiction and ANCOLD guidelines. This includes third party inspection regimes by qualified Dam Safety Engineers commensurate with the Consequence Category of the dam asset. Dam surveillance inspections, monitoring and ongoing safety reviews of AGL's ash dams are undertaken in accordance with AGL Energy's Dam Safety Management Programs. * The consequence categories of these impoundments are currently undergoing a reassessment as per the new legislative Dam Safety reform in NSW.

Energy affordability (electricity)

SASB Code	Accounting Metric	Response
IF-EU-240a.1	Average retail electric rate for (1) residential, (2) commercial, and (3) industrial customers	Refer to Section 8.2 in the FY21 Annual Report for AGL Energy's average unit rate of revenue in $/MWh for Consumer, Large Business, and Wholesale customer segments. Categories used by AGL Energy differ slightly from the SASB categories.
IF-EU-240a.2	Typical monthly electric bill for residential customers for (1) 500 kWh and (2) 1,000 kWh of electricity delivered per month	AGL Energy does not currently report publicly on this information. However the Australian Government's independent Energy Made Easy website contains details of AGL Energy's and other retailers' energy plans and rates.
IF-EU-240a.3	Number of residential customer electric disconnections for non-payment, percentage reconnected within 30 days	Number of electricity disconnections for non-payment in FY21, as reported to the Essential Services Commission and the Australian Energy Regulator: 18,010 Percentage of electricity disconnections for non-payment that were reconnected within 7 days in FY21, consistent with the regulatory methodology as reported to the Essential Services Commission and the Australian Energy Regulator : 46% The process of disconnection is highly regulated across all Australian states, providing specific requirements as to when a residential customer can be disconnected for non-payment. These requirements include the number of times we attempt to contact a customer after their bill becomes overdue, whether a customer has been offered an affordable payment arrangement, if the customer has been identified as in financial difficulty and what steps have been taken to assist the customer to manage their debt. There is also a restriction on the minimum amount of debt owed by a customer before AGL Energy can pursue disconnection. Furthermore, throughout the course of FY21, the Australian Energy Regulator and the Essential Services Commission Victoria both issued a range of regulatory changes and guidelines with an overarching principle of increasing consumer protections during the ongoing COVID-19 pandemic. Many of these protections limited the circumstances in which a customer may be disconnected for non-payment and/or requiring retailers to take steps to immediately reconnect a customer following a disconnection. These requirements are embedded in our operational processes, ensuring that disconnection is a last resort. We work with customers to avoid disconnection at all stages, offering a range of payment options, affordable payment plans, access to government and non-government support if required and assistance with managing energy costs. Through our assistance programs, we provide customers with protections ensuring their supply is not impacted if they’re experiencing short or long term financial difficulty. Note: The disconnection and reconnection data reported above relates to energy customer services in Victoria, New South Wales, South Australia and Queensland only, noting AGL Energy does not currently disconnect for non-payment in Western Australia.
IF-EU-240a.4	Discussion of impact of external factors on customer affordability of electricity, including the economic conditions of the service territory	AGL Energy has taken steps to address affordability across the energy supply chain through its advocacy, strategy, commercial investment decisions, and ongoing product and service innovation. Refer to the Customer scorecard section of the FY21 Annual Report. Information on AGL Energy's total level of customer debt, and the average level of debt of customers on Staying Connected (AGL Energy's hardship program) is available in the data centre.

Energy affordability (gas)

SASB Code	Accounting Metric	Response
IF-GU-240a.1	Average retail gas rate for (1) residential, (2) commercial, (3) industrial customers, and (4) transportation services only	Refer to Section 8.3 in the FY21 Annual Report for AGL Energy's average unit rate of revenue in $/GJ for Consumer, Large Business, and Wholesale / Generation customer segments. Categories used by AGL Energy differ slightly from the SASB categories.
IF-GU-240a.2	Typical monthly gas bill for residential customers for (1) 50 MMBtu and (2) 100 MMBtu of gas delivered per year	AGL Energy does not currently report publicly on this information. However the Australian Government's independent Energy Made Easy website contains details of AGL Energy's and other retailers' energy plans and rates.
IF-GU-240a.3	Number of residential customer gas disconnections for non-payment, percentage reconnected within 30 days	Number of gas disconnections for non-payment in FY21, as reported to the Essential Services Commission and the Australian Energy Regulator: 5,140 Percentage of gas disconnections for non-payment that were reconnected within 7 days in FY21, consistent with the regulatory methodology as reported to the Essential Services Commission and the Australian Energy Regulator: 34% Refer to SASB metric ""IF-EU-240a.3"" above for summary of how policies, programs, and regulations impact the number and duration of residential customer (including gas customer) disconnections. Note: The disconnection and reconnection data reported above relates to energy customers in Victoria, New South Wales, South Australia and Queensland only, noting AGL Energy does not currently disconnect for non-payment in Western Australia.
IF-GU-240a.4	Discussion of impact of external factors on customer affordability gas, including the economic conditions of the service territory	Refer to SASB metric 'IF-EU-240a.4' above.

Workforce health and safety

SASB Code	Accounting Metric	Response
IF-EU-320a.1	(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR)	Refer to the Safety section of the data centre. AGL Energy records and reports on its TIFR (Total incident frequency rate), rather than TRIR. AGL Energy does not disclose a 'near miss frequency rate' as per the SASB metric. However, data on the total number of Health and Safety and Environmental Near Misses near misses is reported in the Other HSE performance indicators data series in the data centre.

End-use efficiency and demand (electricity)

SASB Code	Accounting Metric	Response
IF-EU-420a.1	Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM)	AGL Energy has assessed that this metric does not apply.
IF-EU-420a.2	Percentage of electric load served by smart grid technology	As AGL Energy is not a network operator, AGL Energy has assessed that this metric is not material.
IF-EU-420a.3	Customer electricity savings from efficiency measures, by market	AGL Energy's energy savings in respect of electricity consumed by its customers during the 2020 compliance period as per the Victorian Energy Upgrades (VEU), the New South Wales Energy Savings Scheme (ESS), the South Australian Retailer Energy Efficiency Scheme (REES)* and the ACT Energy Efficiency Incentive Scheme^ was equivalent to 2,208,143 MWh. * This scheme required obligated retailers to undertake mandated activities and home energy audits, either themselves or through third party contractors. The data shown above represents the total energy savings through activities undertaken for AGL Energy and Powerdirect; only a portion of these savings are made by AGL Energy or Powerdirect customers. ^ This scheme allows AGL Energy as a 'tier 2 NERL retailer' in the ACT to achieve retailer energy savings obligation by paying an energy saving contribution.

End-use efficiency and demand (gas)

SASB Code	Accounting Metric	Response
IF-GU-420a.1	Percentage of gas utility revenues from rate structures that (1) are decoupled or (2) contain a lost revenue adjustment mechanism (LRAM)	AGL Energy has assessed that this metric does not apply.
IF-GU-420a.2	Customer gas savings from efficiency measures by market	AGL Energy's energy savings in respect of gas consumed by its customers during the 2020 compliance period as per the Victorian Energy Upgrades (VEU) and the South Australian Retailer Energy Efficiency Scheme (REES)* was: 532,312 GJ. * This scheme required obligated retailers to undertake mandated activities and home energy audits, either themselves or through third party contractors. The data shown above represents the total energy savings through activities undertaken for AGL Energy and Powerdirect; only a portion of these savings are made by AGL Energy or Powerdirect customers.

Nuclear safety and emergency management

SASB Code	Accounting Metric	Response
IF-EU-540a.1	Total number of nuclear power units, broken down by U.S. Nuclear Regulatory Commission (NRC) Action Matrix Column	This metric does not apply as AGL Energy does not own or operate nuclear power generation facilities.
IF-EU-540a.2	Description of efforts to manage nuclear safety and emergency preparedness	This metric does not apply as AGL Energy does not own or operate nuclear power generation facilities.

Grid resiliency

SASB Code	Accounting Metric	Response
IF-EU-550a.1	Number of incidents of non-compliance with physical and/or cybersecurity standards or regulations	AGL Energy provides all required information to the Australian Energy Market Operator regarding issues of electricity grid resilience. This information is then available to be shared with the Australian Energy Regulator (AER). There have been no resulting new actions taken by the AER against AGL Energy in FY21 in relation to the operation of any of AGL Energy’s generation assets. Further, AGL Energy has not had any material instances of non-compliance with a mandatory cybersecurity regulation or standard in FY21.
IF-EU-550a.2	(1) System Average Interruption Duration Index (SAIDI), (2) System Average Interruption Frequency Index (SAIFI), and (3) Customer Average Interruption Duration Index (CAIDI), inclusive of major event days	This metric does not apply as AGL Energy is not a network operator.

Integrity of gas delivery infrastructure

SASB Code	Accounting Metric	Response
IF-GU-540a.1	Number of (1) reportable pipeline incidents, (2) Corrective Action Orders (CAO), and (3) Notices of Probable Violation (NOPV)	AGL has not recorded any: (1) reportable pipeline incidents, (2) Corrective Action Orders (CAO), and (3) Notices of Probable Violation (NOPV) or their Australian equivalent.
IF-GU-540a.2	Percentage of distribution pipeline that is (1) cast and/or wrought iron and (2) unprotected steel	This metric does not apply as AGL Energy does not operate gas distribution networks.
IF-GU-540a.3	Percentage of gas (1) transmission and (2) distribution pipelines inspected	AGL Energy has completed 100% of required in-line inspections during FY21. This included direct integrity assessment excavations, coating defect excavations and visual inspections and the running of an intelligent pigging program (ILI) on the Surat transmission pipeline (Licence No4).
IF-GU-540a.4	Description of efforts to manage the integrity of gas delivery infrastructure, including risks related to safety and emissions	Transmission pipelines are operated and maintained in accordance with the requirements of Australian Standard AS2885 Pipelines—Gas and liquid petroleum. Processes to manage operating integrity and safety are described in the Pipeline Management System (PMS), Pipeline Integrity Management Plan (PIMP) and facility HS&E policies and procedures (e.g. Emergency Response Plans).

Activity metrics (electricity)

SASB Code	Activity Metric (Electricity)	Response
IF-EU-000.A	Number of: (1) residential, (2) commercial, and (3) industrial customers served	Customer numbers are disclosed in the Services to customers data series. Categories used by AGL Energy differ slightly from the SASB categories.
IF-EU-000.B	Total electricity delivered to: (1) residential, (2) commercial, (3) industrial, (4) all other retail customers, and (5) wholesale customers	Refer to Section 8.2 of the FY21 Annual Report. Categories used by AGL Energy differ slightly from the SASB categories.
IF-EU-000.C	Length of transmission and distribution lines	This metric does not apply as AGL Energy does not own or operate electricity transmission or distribution networks.
IF-EU-000.D	Total electricity generated, percentage by major energy source, percentage in regulated markets	Refer to the Electricity output by primary energy source data series in the data centre. Categories used by AGL Energy differ slightly from the SASB categories.
IF-EU-000.E	Total wholesale electricity purchased	Refer to Section 8.2 of the FY21 Annual Report. Categories used by AGL Energy differ slightly from the SASB categories.

Activity metrics (gas)

SASB Code	Activity Metric (Gas)	Response
IF-GU-000.A	Number of: (1) residential, (2) commercial, and (3) industrial customers served	Customer numbers are disclosed in the Services to customers data series. Categories used by AGL Energy differ slightly from the SASB categories.
IF-GU-000.B	Amount of natural gas delivered to: (1) residential customers, (2) commercial customers, (3) industrial customers, and (4) transferred to a third party	Refer to Section 8.3 of the FY21 Annual Report. Categories used by AGL Energy differ slightly from the SASB categories.
IF-GU-000.C	Length of gas (1) transmission and (2) distribution pipelines	AGL Energy does not operate gas reticulation or distribution networks. However, we do operate three connection pipelines for the purpose of transporting gas from our storage and production assets to the broader gas distribution networks and reticulation systems. These three connections collectively utilise approximately 140 km of asset specific transmission pipelines.