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SEDCO’s material topics are aligned with the Company’s Sustainability Framework and the Topics Standards of GRI Sustainability Reporting Standards.

The following material topics were developed through a comprehensive process, approved by the leadership team, and presented to the Board of Directors.

The process of materiality assessment and sustainability framework development is described in the section Social and Environmental Impact: Stakeholders and Materiality.

ENVIRONMENT

GRI 302: Energy

GRI 303: Water and Effluents

GRI 305: Emissions

GRI 306: Waste

SOCIAL

GRI 401: Employment

GRI 403: Occupational Health and Safety

GRI 404: Training and Education

GRI 405: Diversity and Equal Opportunity

GRI 406: Non-discrimination

GRI 413: Local Communities

GRI 204: Procurement Practices

GOVERNANCE

GRI 201: Economic Performance

GRI 203: Indirect Economic Impacts