DFM ESG Metrics Index

Metric Indicator Corresponding GRI standards The 2025 results or the location in the report
ENVIRONMENTAL
E1. GHG Emissions E1.1) Total amount of Scope 1 emissions GRI 305: Emissions 2016 E1.1) 3,302.5 tCO2e (BPGIC), 55,862 tCO2e (GULFNAV – chemical tankers only)
E1.2) Total amount of Scope 2 emissions E1.2) N/A
E1.3) Total amount of Scope 3 emissions E1.3) N/A
E1.4) Please describe investments, initiatives, and projects to reduce CO2 emissions E1.4) Environmental Stewardship in Maritime Activities; On‑shore Environmental Stewardship
E2. Emissions Intensity E2.1) GHG emissions intensity GRI 305: Emissions 2016 E2.1) 0.0008042 tCO2e per tonne of storage (BPGIC)
E2.2) Non‑GHG emissions intensity E2.2) 0.00001427 tCO2
E3. Energy Usage E3.1) Total amount of direct energy consumed GRI 302: Energy 2016 E3.1) 3,346.7 MWh (BPGIC), 210,000 MWh (GULFNAV – fuel consumption for chemical tankers only)
E3.2) Total amount of indirect energy consumed E3.2) N/A
E4. Energy Intensity E4.1) Direct energy use intensity GRI 302: Energy 2016 E4.1) 0.0015 MWh per tonne of storage (BPGIC)
E4.2) Total indirect energy usage per output scaling factor E4.2) N/A
E4.3) Please describe investments, initiatives, and projects to reduce energy consumption and increase energy efficiency. E4.3) Environmental Stewardship in Maritime Activities; On‑shore Environmental Stewardship
E5. Energy Mix E5.1) Renewable energy used GRI 302: Energy 2016 E5.1) 1% (BPGIC)
E5.2) Non‑renewable energy used GJ, MWh or % E5.2) 99% (BPGIC)
E6. Water and Effluents E6.1) Total amount of water withdrawn GRI 303: Water and Effluents 2018 E6.1) 4,706.09 m3 (BPGIC)
E6.2) Total amount of water discharged E6.2) 1,040.89 m3 (BPGIC), 6,900 m3 (GULFNAV)
E6.3) Total amount of water consumed (If possible, a breakdown by source: surface water, groundwater, seawater, etc.) E6.3) 3,665.2 m3 (BPGIC), 3,000 m3 (GULFNAV)
E6.4) Water intensity E6.4) N/A
E6.5) Water recycled E6.5) 0 (BPGIC)
E6.6) Please describe investments, initiatives, and projects to reduce water consumption and increase water recycling. E6.6) N/A
E7. Waste E7.1) Total amount of waste generated (if possible, broken down by Hazardous and Non‑hazardous) GRI 306: Waste 2020 E7.1) 1,113.75 tonnes (BPGIC), 135 tonnes (GULFNAV)
E7.2) Total amount of waste diverted from disposal (if possible, broken down by Hazardous and Non‑hazardous) E7.2) 0 (BPGIC)
E7.3) Total amount of waste directed to disposal (if possible, broken down by Hazardous and Non‑hazardous) E7.3) 1,113.75 tonnes (BPGIC), 177 tonnes (GULFNAV)
E7.4) Total amount of spills E7.4) 0
E7.5) Please describe investments, initiatives, and projects to reduce waste generation consumption and to increase waste recycling. E7.5) On‑shore Environmental Stewardship
E8. Environmental Management E8.1) Does your company follow a formal Environmental Policy?

GRI 2‑23 Policy commitments

GRI 2‑24 Embedding policy commitments

E8.1) No
E8.2) Does your company follow specific waste, water, energy, and recycling polices? E8.2) No
E8.3) Does your company adopt recognized environment and energy management systems such as ISO14001 and ISO50001? E8.3) Yes, the Group is certified by ISO 14001:2015
E8.4) Does your company have targets in place for the environment, energy, water, and waste? E8.4) No
E8.5) Please indicate if any fines were received (>USD10000) for non‑compliance with laws and regulations regarding environmental management during the last reporting period. E8.5) 0
E9. Climate Risk Management and Oversight

E9.1) Please describe the climate‑related risks and opportunities that could reasonably be expected to affect your company’s prospects. Also explain, for each climate‑related risk your organization has identifed, whether your organization considers the risk to be a climate‑related physical risk or transition risk.

E9.2) Please describe the current and anticipated impacts of climate‑related risks and opportunities on your company’s business model and value chain.

E9.3) How has your company responded to, and plans to respond to, climate‑related risks and opportunities in its strategy and decision‑making, including the plans to achieve any climate‑related targets it has set and any targets it is required to meet by law or regulation?

E9.4) What are the current effects, during the reporting period, of climate‑related risks and opportunities on your company’s financial position, financial performance and cash flows?

E9.5) Please describe the processes and policies your company uses to identify, assess, prioritize, and monitor climate‑related risks, and the inputs and parameters used in these processes.

E9.6) Please indicate if and how your company uses climate‑related scenario analysis to identify and assess climate‑related risks.

E9.7) Which governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) is responsible for oversight of climate‑related risks and opportunities?

E9.10) How does the body or individual consider climate‑related risks and opportunities when overseeing your company’s strategy?

E9.11) Are performance metrics related to climate targets included in remuneration policies? If so, how?

E9.12) Has your company delegated the role of overseeing climate‑related risks and opportunities to a specific management‑level position or committee, and how is oversight over this role or committee exercised?

E9.13) Please disclose any quantitative and qualitative climate‑related targets to monitor progress towards strategic goals, incl. any GHG emissions targets and specify the metric used to set the target.

GRI 102: Climate Change 2025 E9.19.13) Given the organisational change related to the acquisition of BPGIC, the Group has not as yet developed its climate‑related policy or identified climate‑related risks and opportunities, but intends to do so in the next reporting periods.
E10. Biodiversity

E10.1) Please share the number of operational sites owned, managed and/or leased in or adjacent to protected areas and areas of high biodiversity value.

E10.2) Please describe the significant impacts of activities, products and services on biodiversity.

GRI 304: Biodiversity 2016 E10.1, E10.2) The Group doesn’t work in or adjacent to protected areas and has an insignificant impact on biodiversity.
SOCIAL
S1. CEO pay ratio S1.1) Please share the ratio of CEO total compensation to median full‑time employee (FTE) total compensation. GRI 2‑21 Annual total compensation ratio S1.1) 17.5:1 (GULFNAV)
S1.2) Does your company report this metric (above) in any regulatory filings? S1.2) Yes
S2. Breakdown with Staff S2.1) Please share the total enterprise headcount held by full-time employees (broken down by gender, age and seniority level).

GRI 2‑7 Employees

GRI 2‑8 Workers who are not employees

S2.1) 37 (GULFNAV;for the breakdown please refer to Employees)
S2.2) Please share the total enterprise headcount held by part-time employees (broken down by gender, age and seniority level). S2.2) 0 (GULFNAV)
S2.3) Please share the total enterprise headcount held by contractors and consultants. S2.3) 0 (GULFNAV)
S2.4) Please share the total of national employees (broken down by gender, age and seniority level). S2.4) 0 (GULFNAV)
S3. Employee Turnover and New Hires S3.1) Year-over-year change for full-time employees (broken down by gender, age and seniority level) GRI 401‑1 New employee hires and employee turnover S3.1) In 2025, the headcount increased by 5.7%. The number of male employees remained unchanged, while the number of female employees increased by 40%, from 5 to 7. In addition, in 2025 the Company added one employee in each of the following age groups: 18–29 and 51+ (GULFNAV).
S3.2) Year‑over‑year change for part‑time employees S3.2) 0 (GULFNAV)
S3.3) Year‑over‑year change for contractors and consultants S3.3) 0 (GULFNAV)
S3.4) Year-over-year of new hires (broken down by age, gender and seniority level) S3.4) In 2025, the Company hired half as many new employees as in 2024. The number of men hired decreased by 78%, from 9 to 2, while the number of women hired increased from 1 to 3 (GULFNAV).
S4. Gender Diversity and Equality S4.1) Total enterprise headcount held by men and women

GRI 2‑7 Employees

GRI 405: Diversity and Equal Opportunity 2016

S4.1) 30 men, 7 women (GULFNAV)
S4.2) Total entry and mid‑level positions held by men and women S4.2) 13 men, 4 women (GULFNAV)
S4.3) Total senior and executive‑level positions held by men and women S4.3) 17 men, 3 women (GULFNAV)
S4.4) The ratio of median male employee compensation to median female employee compensation S4.4) 1.03:1 (GULFNAV)
S4.5) Please describe your company’s initiatives or programs to support the recruitment and retention of female employees and to help female employees advance to management positions. S4.5) Diversity, Inclusion, and Human Rights
S5. Human Rights S5.1) Does your company follow a harassment and non‑discrimination policy?

GRI 2‑23 Policy commitments

GRI 2‑24 Embedding policy commitments

S5.1) No, but the relevant topics are included in the Code of Conduct.
S5.2) Does your company have a formal grievance mechanism in place? S5.2) Diversity, Inclusion, and Human Rights
S5.3) Does your company follow a child and forced labor policy? S5.3) No
S5.4) Does your company follow a human rights policy? S5.4) No
S5.5) Does your company provide training on human rights and related internal policies for your employees? S5.5) N/A
S6. Health and Safety S6.1) Does your company follow an occupational health and safety policy? GRI 403: Occupational Health and Safety 2018 S6.1) The Group has clear health and safety procedures and KPIs described in internal documents.
S6.2) Does your company adopt a recognized health and safety management system such as ISO45001? S6.2) Yes, ISO 45001:2018 (BPGIC)
S6.3) Please share the total employee and total contractors (if available) person‑hours. S6.3) N/A
S6.4) Please share the total employee fatalities, with a breakdown of gender. S6.4) 0
S6.5) Please share the employee lost time injury (LTI), with a breakdown of gender. S6.5) 0
S6.6) Please share the lost time injury frequency (LTIF), with a breakdown of gender. S6.6) 0
S6.7) Please share the total health and safety training provided to employees. S6.7) N/A
S7. Training and Development S7.1) Please share the average annual training hours allocated per employee, with a breakdown of gender and employment category. GRI 404: Training and Education 2016 S7.1) 5 hours per employee (BPGIC)
S7.2) Please share the total hours of training per employee on sustainability policies and practices, including human rights. S7.2) N/A
S8. Community Engagement S8.1) Please share the total amount invested in the community, including philanthropy, donations, and sponsorships. GRI 413: Local Communities 2016 S8.1) N/A
S8.2) Please share the total employee volunteering completed during the reporting period. S8.2) 27 hours per employee (BPGIC)
GOVERNANCE
G1. Board Diversity G1.1) Total board seats occupied by men and women GRI 405: Diversity and Equal Opportunity 2016 G1.1) 5 men, 1 woman
G1.2) Total committee chairs occupied by men and women G1.2) 3 men, 0 women
G2. Board Independence G2.1) Does the company prohibit the CEO from serving as board chair? GRI 2‑11 Chair of the highest governance body G2.1) Yes
G2.2) Please share the total board seats occupied by independents. G2.2) 6 seats out of 6
G3. Collective Bargaining G3.1) Please share the total enterprise headcount covered by collective bargaining agreement(s). 2‑30 Collective bargaining agreements G3.1) N/A
G4. Supply Chain Management G4.1) Do your vendors or suppliers follow a Code of Conduct?

GRI 308: Supplier Environmental Assessment 2016

GRI 414: Supplier Social Assessment 2016

G4.1) N/A
G4.2) If yes, what percentage of your suppliers are formally certified and compliant with the Code? G4.2) N/A
G4.3) Please share the suppliers that underwent a supplier’s environmental audit during the reporting period. G4.3) N/A
G4.4) Please share the suppliers that underwent a supplier’s social audit during the reporting period. G4.4) N/A
G4.5) Please share the new suppliers receiving warnings due to the environmental/social screening. G4.5) N/A
G5. Ethics and Anti‑corruption G5.1) Does your company follow an Ethics and Anti‑Corruption policy? GRI 205: Anti‑corruption 2016 G5.1)
G5.2) Please share the workforce formally compliant with the Anti‑Corruption Policy. G5.2)
G5.3) Please share the confirmed incidents of corruption during the reporting period. G5.3) 0
G5.4) Please share the corrective measures taken corresponding to the confirmed incidents of corruption (in case of any). G5.4) N/A
G6. Data Security G6.1) Does your company follow a Data Privacy policy? GRI 418: Customer Privacy 2016 G6.1) Yes, the Security Information Policy
G6.2) Has your company taken steps to comply with GDPR rules or similar standards? G6.2) N/A
G6.3) Data security breaches during the reporting period (if any) G6.3) 0
G7. Sustainability Risks, Opportunities and Governance

G7.1) Describe the sustainability‑related risks and opportunities that could reasonably be expected to affect your organization’s prospects.

G7.2) Describe the current and anticipated impacts of sustainability‑related risks and opportunities on your organization’s business model and value chain.

G7.3) Describe how your organization responded to, and plans to respond to, sustainability‑related risks and opportunities in its strategy and decision‑making.

G7.4) Describe the current and anticipated effects (during the reporting period) of sustainability‑related risks and opportunities on your organization’s business model, financial position, performance, and cash flows. How are these risks considered in financial planning (current financial effects)?

G7.5) Describe the processes and policies your organization uses to identify, assess, prioritize, and monitor sustainability‑related risks, and the inputs and parameters used in these processes.

G7.6) How are the processes for identifying, assessing, prioritizing and monitoring sustainability‑related risks and opportunities integrated into and informing your organization’s overall enterprise risk management process?

G7.7) Which governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) is responsible for oversight of sustainability‑related risks and opportunities?

G7.8) How does the body or individual consider sustainability‑related risks and opportunities when overseeing your organization’s strategy?

G7.9) Are performance metrics related to these targets included in remuneration policies? If so, how?

G7.10) Has your organization delegated the role of overseeing sustainability‑related risks and opportunities to a specific management‑level position or committee, and how is oversight over this role or committee exercised?

G7.11) What metrics does your organization use to measure and monitor each sustainability‑related risk or opportunity identified above?

IFRS S‑1 G7.17.11) Given the organisational change related to the acquisition of BPGIC, the Group has not as yet identified sustainability‑related risks and opportunities, but intends to do so in the next reporting periods.
G9. External Assurance G9.1) Are your sustainability disclosures assured or validated by a third party? GRI 2‑5 External assurance G9.1) No