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At ���㣨Leyu���������� in the Philippines, we recognize our responsibility to lead by example. Though our ESG services multiply our own positive impact through helping clients transform their businesses �� we must walk the talk. We are holding ourselves accountable to our Impact commitments to deliver on our purpose to Inspire Confidence, Empower Change. ��

Our 2023 Impact Plan update stands as a pivotal milestone, providing a comprehensive reflection on our progress, goals and commitments within our sustainability journey. Under the Governance Pillar, upholding ethical business conduct remains ingrained in our corporate ethos, with the Department of Professional Practice (DPP) and Risk Management (RM) teams continually enhancing policies, refining procedures, strengthening controls, and implementing training initiatives. Our governance policies, including our Code of Conduct, serve as pillars ensuring exceptional professional services, accountability and transparency to stakeholders.��

Meanwhile, for the People Pillar, our People, Performance & Culture (PPC) Department remains steadfast in fostering an inclusive community. Emphasizing talent attraction, retention and job creation, we actively provide internship opportunities to students and facilitate employment after completing their studies to contribute to sustainable workforce development.��

Under the Planet Pillar, our Administration department established a data collection system for tracking and monitoring our operational GHG footprint, including determining and consolidating the data requirements to be able to compute for our emissions.��

Lastly, for our Prosperity Pillar, we promote and support our team members in contributing to nation-building. This involves dedicating their time and resources to engage in volunteer activities, often in partnership with different non-government organizations.��

It is evident that each member of our team plays an integral role in creating a continuous cycle of positive change, and we trust that the collective efforts made in these endeavors not only enrich the overall well-being of our team and the organization but also benefit the communities we serve.

Our commitment to sustainability is not just a statement; it is a shared vision and a call to action. As we forge ahead, we remain inspired by the impact we can collectively create, confident in our ability to contribute meaningfully to a more sustainable future.

Emmanuel P. Bonoan

Vice Chairman and COO, Head of Advisory

���㣨Leyu���������� in the Philippines

R.G. Manabat & Co.

Our work on ESG and Sustainability at ���㣨Leyu���������� in the Philippines goes beyond compliance—it is about creating impactful and purposeful solutions addressing the complex and ever-changing ESG issues that our society faces today. For ���㣨Leyu���������� in the Philippines, we see the sustainability landscape as an opportunity for innovation, growth, and purpose-led, impact-driven, long-term value creation to respond to the concerns of our clients and stakeholders. ��

In our first Impact Plan update, we have worked towards our commitments we have developed back in 2022. We have taken actions for these commitments across our four Pillars. ��

​G�DZ�����Բ��Գ���: Our purpose and values lie at the heart of the way we do things and determine how we work together and with our clients and stakeholders. Under our Global Code of Conduct, we have continually upheld the highest ethical standards of personal and professional behavior even in challenging situations. In FY 2023, we have achieved significant milestones that display our commitment to integrity, ethical practices, compliance with laws and regulations, and transparency and accountability �� achieving a 100% completion rate of our ���㣨Leyu���������� Integrity Training, fostering a culture of ethical behavior among our employees, and reporting zero cases of bribery and corruption, discriminatory behavior and notifiable data breaches.

​P��DZ����: We have expanded our Diversity, Inclusion and Equity initiatives through our activities that support our LGBTQ community. Our female representation in our workforce has remained high, with 70% women employees, and 53% in partnership positions. We have also worked to further enhance our employees�� health and well-being by having financial assistance programs, the #���㣨Leyu����������isHereForYou Program, and hobby clubs to enrich personal development, and Work for Excellence, our hybrid work arrangement. We have also launched various learning and development programs to foster a learning culture. This includes the launch of our ESG Curriculum that aims to equip our employees with sustainability and responsible business practices. To protect human rights, we have championed an inclusive and collaborative culture that is free from bullying, discrimination and harassment.

Planet: This year, we have focused our efforts on establishing data collection systems to measure our impacts on emissions, energy, waste and water. We are aiming to release our baseline environmental performance in the coming years and report the same. Currently, we have made progress in transitioning to more environment friendly alternatives such as LED lighting, energy efficient appliances, and eco-friendly materials. ��

Prosperity: In FY 2023, we have expanded our service lines by an average of 18% to meet the changing needs of our clients and contribute to purposeful business practices. We were awarded as the Philippines�� Tax Firm of the Year which demonstrates our dedication to delivering quality services to our clients. In FY23, we spent 3,179 hours of giving back to our communities through volunteering and we also invested in our communities through donations to various philanthropic organizations focused on education, humanitarian assistance, and financial assistance to underserved communities.��

In this report, you will find additional facts, figures and detail on these accomplishments. Although we are proud of our progress, we will continue to strive to evolve as a global leader in sustainability.

We will continually seek to improve the effectiveness of our efforts by taking on key environmental, social and governance imperatives and involving all our employees, clients and stakeholders to create a continuous cycle of positive outcomes. We look forward to sharing our ESG journey with you.

Kristine I. Aguirre

Advisory Partner (Risk Consulting) and ESG Lead

���㣨Leyu���������� in the Philippines

R.G. Manabat & Co.