Frameworks and Disclosure Topics

IEM’s report is guided by the Global Reporting Initiative (GRI) Standards. This framework ensures our disclosures are relevant, useful, and aligned with the expectations of our stakeholders.

The topics identified as most significant to our business and stakeholders form the core of this report.

IEM is governed by a Board of Directors comprising seven members, including IEM representatives, investment partners, and independent directors, who provide oversight on sustainability, compliance, and corporate governance.

The Board receives regular updates on ESG-related initiatives
and performance, with day-to-day implementation supported by a dedicated Director of Sustainability.

Our Audit Committee, established by the Board, is responsible for overseeing the integrity of financial reporting and risk management processes, including cybersecurity, data privacy, and environmental regulatory compliance. Our Compensation Committee ensures that executive pay is aligned with company goals and long-term performance.