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EROAD FY23 Sustainability Report

ESG18 June 2023ERDIndustrials

EROAD FY23 Sustainability Report

Transportation technology services company EROAD (NZX/ASX: ERD), with its purpose of

delivering intelligence you can trust, for a better world tomorrow, is pleased to today release

its FY23 Sustainability Report.



Ends



Authorised for release to the NZX and ASX by General Counsel, Ksenija Chobanovich.
































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FAX +64 9 927 4701 Triton Plaza, North Shore 0757 Page 1

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mgregorowski@citadelmagnus.com

---

EROAD
Sustainability

Report

2023

EROAD 2023 SUSTAINABILITY REPORT
PAGE 2 PAGE 3

Delivering intelligence

you can trust,

for a better

world tomorrow

At EROAD, we believe you can’t plan where you are going

tomorrow,

if y

ou don’t know where you are

t

oday. At the heart

of local economies, our customers don’t just need data, they

need

intelligence. Reliable, accurate and real-time insights helping

them to

mak

e decisions which move us all

f

orward towards a safer

and more

sustainable future.

With more than a decade of experience in the transportation industry,

EROAD is uniquely positioned to address our customers’ needs and

cater to their sustainability objectives.

We have a deep understanding of the challenges our customers

encounter and we use this knowledge to provide innovative solutions

that offer tangible benefits and facilitate sustainable outcomes.

Contents

PAGE 4

OUR CONNECTIONS

PAGE 6

LETTER FROM THE CHAIR

PAGE 8

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER

PAGE 10

A NOTE FROM THE CHIEF SUSTAINABILITY OFFICER

PAGE 12

SUSTAINABILITY GOVERNANCE

PAGE 14

OUR COMMUNITY

PAGE 24

OUR ENVIRONMENT

PAGE 38

OUR PEOPLE

PAGE 48

OUR COMMERCIAL APPROACH

PAGE 55

MODERN SLAVERY STATEMENT

PAGE 62

GRI STANDARDS INVENTORY

Our purpose

PAGE 5PAGE 4
EROAD 2023 SUSTAINABILITY REPORT

Our Connections

The total kilometres by region

Location of all EROAD in market products

The total distance travelled by EROAD units in FY23 is

more than the distance from the Sun to Neptune and back

9,276,940,200 kms

OUR CONNECTIONS |

NORTH AMERICA

5,320,464,853 kms

AUSTRALIA

627,463,093 kms

NEW ZEALAND

3,329,012,252 kms

EROAD 2023 SUSTAINABILITY REPORTMESSAGE FROM THE CHAIR |
At EROAD, our purpose is to deliver

intelligence you can trust to create a

better world tomorrow. We recognize that

through our actions, in collaboration with

our customers and partners, we have the

opportunity and responsibility to make

a positive impact on our community, the

environment, and economic growth.

It is with pride that we present our

second annual sustainability report,

showcasing the significant progress we

have made in advancing sustainability

within our company.

Dear Stakeholders,

It is my pleasure to write the introduction to our second

Annual Sustainability Report. Sustainability is at the core

of our decision-making process, guiding us to balance the

needs of present and future generations while preserving

and nurturing our natural environment. Our commitment is

rooted in doing the right thing for all EROADers, our valued

customers, and the environment. We are steadfast in our

pursuit of establishing and nurturing a thriving business

that sustains itself for the long run. This report builds upon

the foundation laid last year and represents a significant

milestone in our sustainability reporting journey.

In FY23, we took a comprehensive approach by partnering

with Toitū Envirocare to capture our company’s full

emissions profile. Additionally, following the integration of

Coretex, we have taken the opportunity to reset our base

year emissions profile. In line with these developments,

our Net Zero Steering Group has been reimagined and

renamed as the Sustainability Committee. This reformed

committee is dedicated to driving global sustainability

initiatives throughout our entire business.

Letter from the Chair

Looking ahead to FY24, our focus will be on empowering

EROAD customers with tools and insights that enable

them to reduce their emissions and operate more

sustainably. We are proud to announce the appointment

of our first-ever Chief Sustainability Officer, a testament to

our unwavering commitment to this journey. This pivotal

role will help us navigate the evolving climate landscape

and prepare for forthcoming reporting obligations under

New Zealand’s climate-related disclosure framework.

Sustainability and sustainability reporting are integral to

our long-term strategy, and we are fully committed to this

journey. We are excited to share our progress with you and

keep you updated on our ongoing efforts. We extend an

invitation to our customers and partners to join us on this

journey to create a better, more sustainable future for all.

Thank you for your continued support and engagement.

Together, we can make a meaningful difference in building

a resilient and thriving world for generations to come.

Graham Stuart

Chair

PAGE 7PAGE 6

Yours sincerely,

PAGE 8
EROAD 2023 SUSTAINABILITY REPORT

Message from the

Chief Executive Officer

Sustainability is core to what we do at

EROAD. We support our customers

to deliver sustainable outcomes for

their businesses and the transportation

industry. With new product and service

functions on the horizon, EROAD is

continuing to advance our delivery of

trusted intelligence to create a better

world for tomorrow.

Delivering on our purpose

Ensuring EROAD has a positive impact on the

environment, our communities and the economy is

fundamental to achieving our purpose and values. EROAD

leads from the front, and we take every opportunity to

connect with and support our customers and industry

partners. In FY23 EROAD organised special fleet events for

customers to give them insights into the latest technology

and sustainability initiatives, and to provide our customers

with industry networking opportunities. Our people

attended sustainability events around the world, and we

appointed our first ever Chief Sustainability Officer to help

us deliver on our sustainability strategy.

Mark Heine

Chief Executive Officer

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER |

PAGE 9

Supporting customers to reduce

their emissions

Within the next five years, EROAD is aiming to implement

our sustainability strategy which will include introducing

innovative solutions and features. These additions will

support customers by promoting fuel efficiency, economic

driving, decarbonisation planning and fleet management

recommendations. EV specific fleet management tools

and state of charge reporting are all on the horizon to

ensure our customers have the decision-making tools they

need to minimize their carbon emissions. Through our

partnership with EECA, we are developing an innovative

decarbonisation tool which will provide customers with

sustainability intelligence to support their own emission

reduction journey. We want to leverage our knowledge

and experience to deliver innovative and sustainable

solutions to customers throughout New Zealand, Australia

and North America to help our customers achieve their

environmental, social and governance objectives.

Focus for FY24

EROAD’s Board and Executive team are committed

to achieving our purpose. Our product teams are fully

focused on assisting our customers and drivers in reducing

their emissions, while supporting broader sustainability

initiatives. With new product and service features on the

horizon, EROAD will continue to deliver intelligence you

can trust, to create a better world tomorrow.

PAGE 8

PAGE 11
A NOTE FROM THE CHIEF SUSTAINABILITY OFFICER |

PAGE 10

EROAD 2023 SUSTAINABILITY REPORT

A note from the Chief

Sustainability Officer

I am delighted to be EROAD’s first

Chief Sustainability Officer and I look

forward to leading EROAD through our

next phase of sustainable growth. Since

our last report, we have integrated the

EROAD and Coretex businesses, and

have measured and reported on our full

carbon emissions profile.

Measuring and reducing our carbon footprint

In FY23 we have re-set our baseline emissions to ensure we

have an accurate view of the total emissions profile for the

entire EROAD Group. In FY22 we signalled to the market

that we would be providing emissions reductions targets in

this report, however we are now looking to provide these

in our FY24 report to allow time for reduction plans to be

established. As Chief Sustainability Officer, I will be leading

this work together with the Sustainability Committee and

wider team.

EROAD is actively working to reduce our category 1 & 2

emissions – which includes our fuel and electricity emissions.

We are pleased to confirm that we have reduced our New

Zealand electricity emissions by switching our electricity

supply to Ecotricity, a certified carbonzero provider.

In FY23 we hosted an internal Sustainability Month to

encourage EROADers to think more actively about

sustainability and the actions we can take - both personally

and professionally. We have a real opportunity to foster

enduring change and we are passionate about advancing

sustainable outcomes.

Performance metrics and targets

With a new business strategy confirmed from FY24, we are

focused on setting meaningful performance targets. These

will be provided in EROAD’s FY24 Sustainability Report,

together with our climate-related risks and opportunities.

It is a privilege to lead EROAD’s Sustainability Committee

as we work to create a more sustainable world for us all.

Craig Marris

Chief Sustainability Officer & EVP Mixed Fleets

PAGE 11PAGE 10

EROAD 2023 SUSTAINABILITY REPORT
PAGE 12 PAGE 13

SUSTAINABILITY GOVERNANCE |

EROAD’s Sustainability Policy guides our sustainability

approach, encompassing the pillars of environment, social, and

governance. The Board assigns climate-related responsibilities

to the management team, who report back on progress.

Our management teams prioritise sustainability and manage

climate-related risks and opportunities.

Sustainability is the foundation for our global decision-

making processes, and the recent introduction of a new

business strategy provides an ideal opportunity to explore

ways to operate in a more sustainable manner. We are

committed to seizing climate-related opportunities

while mitigating associated risks, and our Sustainability

Committee offers guidance and advice on the strategies

that will achieve our sustainability goals.

Sustainability

Governance

EROAD

Sustainability governance

Representatives from the management team convene

monthly within the Sustainability Committee. This

proactive approach keeps the business well-informed

about the evolving climate landscape, and puts EROAD

in a strong position to realise our objectives, plus will

have significant impact on the carbon emissions in the

transportation sector.

* EROAD’s Board has delegated authority for climate risks to FRAC

Board of

Directors

EROAD’s Board is

ultimately responsible

for overseeing the

company’s sustainability

strategy and performance

against our sustainability

goals and targets.

FRAC*

EROAD’s Finance, Risk and

Audit Committee has been

delegated the authority

to oversee EROAD’s

sustainability initiatives

including the company’s

climate-related disclosures

from FY24.

Executive

Team

EROAD’s Executive

Team are responsible

for overseeing the

delivery of the

company’s sustainability

initiatives and ensuring

each business unit is

progressing the company’s

sustainability programme.

Sustainability

Committee

EROAD’s Sustainability

Committee is an internal

committee chaired by

the company’s Chief

Sustainability Officer,

and it includes key

representatives from

each relevant business

unit. The Sustainability

Committee is responsible

for actioning EROAD’s

sustainability initiatives

and advancing the

company’s ESG

performance.

OUR COMMUNITY |
PAGE 15

Our

Community

Goals and aspirations

EROAD 2023 SUSTAINABILITY REPORT

PAGE 14

• Support decarbonisation and air pollution reduction efforts to create

healthier and more sustainable communities


Enhance operational safety and reduce the occurrence of serious

injuries and deaths on roads


Impro

ve survivability of crashes by supporting our customers to ensure

vehicles are fit for purpose

• Advocate for regulatory solutions that are sensible, cost effective and

future proof

• Adv

ocate for data led decision making in the transport industry to

achieve a sustainable supply chain and efficient transportation network


Support communit

y initiatives and give back to our local communities

OUR COMMUNITY |
PAGE 17PAGE 16

EROAD 2023 SUSTAINABILITY REPORT

Up-cycling laptops

supports local schools

Positioning EROAD as

a fleet sustainability partner


EROAD proudly supports The Laptop Drop,

a New Zealand non-profit organisation which donates

second-hand laptops to school-aged children. Not only

did we donate the first laptops to this programme,

but in March 2023 we were delighted to donate their

100th

laptop. As well as keeping devices out of landfill,

this gives local children access to essential technology

needed for their education.

During FY23 EROAD surveyed key business decision

makers across Australia and New Zealand to understand

their sustainability goals and challenges. EROAD’s

customer base includes industries which are typically high

Green House Gas (GHG) emitters and we are well-placed

to support them on their sustainability journey.

Our survey found that 65% of heavy fleets said they will

have at least one low or zero emissions vehicle on their

fleet by 2025. In the next two years, 46% expect to have

a goal to decarbonise their fleet and assets.


As fleets transition towards lower emissions alternatives

in the coming years, it’s likely that their fleet data and

reporting requirements may also change.

Our Community

Over the last year and half, EROAD has been proud to

partner with Fuso New Zealand on two zero emissions

last-mile delivery truck trials in Auckland and Christchurch.


Sev

eral New Zealand companies are taking part in the

trials which aim to encourage the adoption of electric

trucks in New Zealand.


As the telematics partner on both trials, EROAD can

gather data and learnings about running electric vehicles

as part of a mixed fleet, including reporting requirements.

The trials ar

e helping to inform the development of

EROAD’s upcoming fleet decarbonisation tool which will

be released later this year. Mor

e information on this tool is

outlined in the Our Commercial Approach section.

65%

of heavy fleets said they will

have at least one low or zero

emissions vehicle in their

fleet by 2025

Jonathan Morgan from Laptop Drop and EROAD’s Mark Heine

Waitakere College teachers

OUR COMMUNITY |
PAGE 19PAGE 18

EROAD 2023 SUSTAINABILITY REPORT

Offering new tools in the fight

for climate action

EROAD’s 2022 Sustainability Survey uncovered that:

“Over half of businesses say they’re hampered by the ability to

track and measure sustainability performance.” How is EROAD

supporting our customers to overcome this?

EROAD is aware of the challenges our customers face

around measuring sustainability performance due to

complexity and large number of variables to consider. It

has been a game of layering estimates after estimates.

However, EROAD deals in data around vehicle information,

driver performance, and trip data which offers the

opportunity to assist customers with emissions reporting

through our new decarbonisation tool. Starting with

identifying the low-hanging areas of fleet operations

that can immediately yield fuel and costs savings,

through to the best and worst fleet groups and

drivers as it relates to eco driving and idling.

Our decarbonisation tool brings new visibility and

transparency through a range of reports that serve four

areas of concern: emissions, unproductive idling, energy

consumption, and replacement suitability. The latter

provides fleet managers insights to which of their heavy

vehicles are candidates to switch to lower-emitting vehicles

and fully-electric vehicles.

Our Community

Emission impacting factors

Vehicle

• Technology standards

• Drive train technology

• Weigh

t

• Maintenance (tire

inflation,tire wear, axle

alignment, lubrications)


Aer

odynamics

Driver

• Idling

• Speed

• Ac

celeration/

braking


Gearing (RPM)


Habits (window

open, AC usage)

Route & Load

• Distance

• Terrain

• Tr

affic conditions

• Number of stops

• Road surface conditions

• Load optimisa

tion

(maximize load per km)

OUR COMMUNITY |
PAGE 21PAGE 20

EROAD 2023 SUSTAINABILITY REPORT

Reducing EROAD’s

own impact

As well as supporting customers to lessen their footprint on

the planet, EROAD is also focused on our internal operations

to do the same. With our headoffice in New Zealand and

offices in Australia and the US, we are looking at ways to

reduce our category 1 & 2 emissions, and while early in this

journey, have made progress around our fuel and electricity

emissions. In late 2022 we switched our electricity provider

for all NZ locations to Ecotricity, an accredited carbon

neutral provider. In Albany we changed waste collection

provider to align with the same provider used by other

businesses in the precinct, thereby reducing the need for

additional vehicles accessing the site and reducing fuel

usage. There are also additional financial savings which align

with our strategic goal of increasing efficiencies within the

business. In FY24 we are moving to a hybrid/EV fleet within

our NZ Sales team. We will continue to explore how we

can escalate initiatives not only in NZ, but across our global

locations to positively benefit our sustainability goals and

the environments where we operate.

“At Downer we believe that relationships

create success. In times of need

it is incredibly powerful that our

businesses (Downer and EROAD) can

come together to support critical first

responses faced with an unprecedented

immediate demand. As much as we

enabled them, ultimately they enable the

community to move into the next phases

of a recovery process.

ERO

AD telematics

provided critical visibility across these

units during this time.”

Downer

Using technology in the aftermath

of Cyclone Gabrielle

Following the widespread damage caused when Cyclone

Gabrielle swept through NZ’s North Island in February

2023, communication outages and difficulty accessing

some areas made providing emergency support difficult in

parts of regional Hawkes Bay.

To assist with the immediate emergency response, long

term EROAD customer Downer loaned NZ Police 20 four-

wheel-drive vehicles to access the worst affected areas.

EROAD donated satellite enabled devices (EHUBO2 and

Where) so that for safety purposes Police could always

track these vehicles and drivers.

Our Community

E-Bike day at EROAD HQ

One of EROAD’s EVs

Cyclone Gabrielle damage @DownerCyclone Gabrielle response @Downer

OUR COMMUNITY |
PAGE 23PAGE 22

EROAD 2023 SUSTAINABILITY REPORT

Supporting our

local communities

North America

sustainability expo

• Food parcel support at Auckland City Mission

In 2022 two groups of EROADers volunteered to pack

food parcels for families in need at the Auckland City

Mission distribution centre.

• Planting for improved water quality

EROADers volunteered to plant special fauna that

provides important habitat and reduces runoff and

sediment from reaching a local estuary.

EROAD’s North American team attended the Advanced

Clean Transportation Expo in Anaheim, California. AK Koyi,

Craig Marris and board member Susan Paterson joined nearly

13,000 people at the four-day event to hear about the latest

infrastructure solutions, and technologies transforming clean

commercial transportation. Many of the conference presenters

were existing EROAD customers.

Our Community

• Weeding for sustainability

Two EROAD teams used their volunteer opportunity to

get their hands dirty helping a river restoration trust.

They cleared overgrown weeds and vines that were

choking the trees on the banks of a local river.

• Supporting families in need

EROADers were pleased to help with maintenance at

a local Ronald McDonald House, a global charity which

provides a ’home away from home’ for families with

children in hospital.

Each year EROAD staff can dedicate one paid day volunteering

with a charity or organisation in their local community. In FY23

EROAD staff supported several charitable causes including:

Orewa Estuary planting Conference in Anaheim, May 2023 ® ACT EXPO

OUR ENVIRONMENT |
PAGE 25PAGE 24

EROAD 2023 SUSTAINABILITY REPORT

Our Environment

EROAD 2023 SUSTAINABILITY REPORT

• Deliver intelligent solutions that contribute to net zero

government targets


Provide actionable insights to customers on their fleet’s

emissions performance and their areas of impact


Empow

er customers to take targeted actions to decarbonise


Impro

ve our customers’ fleet utilisation and fuel efficiency to

reduce their emissions

• Reduce food, construction and industrial wastage and reduce

contamination in transit

• Opera

te efficiently and sustainably to reduce EROAD’s

emissions across all areas of our operations


Con

tinue to measure and reduce EROAD’s carbon footprint

• Further our understanding of EROAD’s climate landscape in

accordance with the NZ climate-related disclosures framework

• Remain agile and r

esponsible to environmental challenges

PAGE 24

Goals and aspirations

OUR ENVIRONMENT |
PAGE 27PAGE 26

EROAD 2023 SUSTAINABILITY REPORT

The majority of vehicles in the transport

industry rely on fossil fuels, such as

gasoline and diesel, which produce

carbon dioxide (CO2) and other

greenhouse gases when burned.

These emissions contribute to climate

change, which has negative impacts

on the environment, including rising

temperatures, rising sea levels, and

increased frequency and severity of

extreme weather events.

Over half of businesses say they’re

hampered by the ability to track and

measure sustainability performance.

Our Environment

Measuring fleet sustainability performance

Globally, sustainability reporting is increasing – with or without

regulation. In our 2022 Sustainability Survey, 8 in 10 heavy fleets say

their customers are reviewing sustainability performance in their

vendor selection processes.

Businesses with a fleet of vehicles – heavy or light –

need information they can use to demonstrate their

sustainability performance.

EROAD already provides many of our customers with

valuable data that they’re using as part of their overall

sustainability reporting, including total distance travelled,

vehicle/asset utilisation, overspeeding and harsh driving

trends, idle time and fuel usage.

EROAD’s Fleet Decarbonisation Tool, which is due to

launch later this year, will provide fleet businesses with

further data on their fleet sustainability performance and

give insights as to which fleet vehicles are suitable for EV

conversion.

EROAD hopes the tool will help the more than 50%

of businesses surveyed who face challenges with

data availability for setting, measuring and achieving

sustainability goals.

At EROAD we’re committed to reducing our own carbon

emissions and supporting customers to do the same. We

are on the sustainability journey with our customers and

together we can create a better world tomorrow.

EROAD provides data intelligence that helps fleet

operators optimize their routes and reduce fuel

consumption, including the incorporation of real time

traffic through turn-by-turn navigation. By providing

real-time data on vehicle location, speed, and fuel use,

EROAD’s telematics services can help operators identify

opportunities to improve efficiency and reduce emissions.

EROAD is also supporting the adoption of electric vehicles

including the integration into electric charging points

and reporting State of Charge (SoC) of electric vehicles

and encouraging customers to explore options for

incorporating EVs into their own fleets.

OUR ENVIRONMENT |
PAGE 29PAGE 28

EROAD 2023 SUSTAINABILITY REPORT

Decarbonisation tool launches in FY24

By analysing fuel consumption, mileage, and other data,

the tool highlights the most inefficient vehicles, allowing

customers to make informed decisions around reducing

fuel consumption to lower emissions.

It also provides data on vehicle utilisation, so that fleet

managers can optimize vehicle usage and minimize idle

time, resulting in reduced fuel consumption and emissions.

The Decarbonisation Overview feature provides detailed

reports on the fleet’s carbon emissions, helping fleet

managers track progress towards emissions reduction

targets and report to stakeholders on their company’s

commitment to sustainability and responsible business

practices.

Organisations will be empowered to make data-led

decisions to manage their vehicles in a sustainable and

efficient way which will improve their operating costs and

further their sustainability goals.

The tool will be free to all My EROAD customers for the

first year.

Scheduled to launch in FY24, EROAD’s new decarbonisation tool will help

customers operate a more sustainable and cost-effective fleet. Partially

funded by the Energy Efficiency and Conservation Authority (EECA), the

tool helps customers assess the environmental impact of their fleet and

identify areas for improvement.

EROAD’s decarbonisation tool is a powerful

asset on our sustainability journey. With

more than 70 trucks using over 500,000l

of diesel per annum, the EROAD decarb

tool’s reporting capabilities allows us to use

our fleet data to identify how we can better

serve our customers, increase efficiency in

transport, analyse if we have the right fleet

in the right place, and see the emissions

profile by region for that service.

It’s powerful

to know where you sit within your industry

and compared to similar fleets. It’s difficult

navigating all available tools on the market,

so to have integrated data through EROAD

allows clarity for decision making, reduces

the guess work, and ultimately facilitates

more timely decisions.

Now we can create

changes and targets and use the tool to

report improvements over time.

Phoenix Metalman Recycling

Decarbonisation tool at a glance

SUPPORTS:

• Achieving customers

sustainability goals


Reducing oper

ating costs


Improving bottom line

GIVES INSIGHTS INTO:

• Emissions overview

• Unproductive idling


Fuel and energy economy

• EV replacement suitability

Our Environment

*Decarbonisation tool UX workflow

PAGE 30
EROAD 2023 SUSTAINABILITY REPORT

Electric vehicles

OUR ENVIRONMENT |

PAGE 31

Our Environment

EROAD Fleet Expo, Wellington 2023

Giving insights into the sustainability journey

EA Sween, North America

North American foodservice

manufacturer and distributor EA

Sween joined EROAD in 2010. The third

generation, family-owned company

produces more than 100 million

sandwiches a year and provides fresh,

daily delivery to more than 2,000

7-Eleven stores across the US.

“EROAD’s fleet management solutions

allow us to run a more efficient

fleet and reduce the biggest costs

associated with fleet ownership. We

can easily manage deliveries and route

performance, and remotely control

the temperature of our refrigerated

trailer units during transportation. We

recently rolled out CoreTemp, EROAD’s

simulated product solution, which

gives us real-time food temperature

which maintains a high standard of

food quality during transportation and

a more sustainable solution for our

customer. We can be more proactive

with our delivery management and our

customer gets increased visibility of

food safety during transit.”

Shawn Enloe, VP-Final Mile Solutions,

EA Sween

Transport accounts for 17% of New Zealand’s emissions,

and in EROAD’s 2022 Sustainability Survey, 76% of

businesses operating light vehicles said low or zero

emissions vehicles will become part of their fleet by 2025.

Events like EROAD Fleet Expo aim to help businesses

understand the options available to them and learn from

each other as they work to reduce emissions.

More than 120 fleet professionals, experts and business

leaders took part in discussions on the journey to

electrification and the actions leaders should take to

prepare for the future.

There was also practical advice on

fleet optimisation, leasing versus buying and how to plan

for EV charging infrastructure, and the opportunity to test

drive electric vehicles suitable for light fleets.

BookIt: Tracking the shift to EVs

Our pool vehicle fleet solution ‚Bookit‘ enables EROAD‘s

customers to record and track the utilization of their

vehicles by fuel type (ICE, Electric & Hybrid). Across all our

Bookit pool vehicle fleets in New Zealand we see a strong

trend in the use of new energy and hybrid vehicles over

time. The proportion of EVs on the system has grown from

8% in Jan 2022 to 24% in April 2023, reflecting the rapid

adoption of EVs in the New Zealand light-vehicle segment.

Tools for electric vehicle (EV)

management

In FY24 EROAD will launch seamless management of both

internal combustion engine and electric vehicles within

a single fleet management platform. This will include the

ability to view the EV’s charge status directly on the map

display.

Electronic logging devices (ELD)

for EVs

In North America, avoiding driver fatigue is mandated by

the ELD mandate. EROAD’s Electronic Logging Devices

let drivers easily manage their hours of service, clearly

displaying when they should take rest breaks and how long

until they can begin work again. To support customers who

are investing in EV vehicles within their fleets, EROAD’s

ELD enables connectivity with EV vehicle CANBUS so our

North American customers remain compliant.


Encouraging light fleets to go electric

EROAD’s Fleet Expo hosted managers of light fleets

for a first-of-its-kind event for light fleet managers and

business leaders. Held in Wellington, NZ, the one-day

event, sponsored by EROAD and the Greater Wellington

Regional Council brought together light fleet professionals

and businesses to discuss the challenges, trends and

opportunities in the sector.

OUR ENVIRONMENT |
PAGE 33PAGE 32

EROAD 2023 SUSTAINABILITY REPORT

Climate-related disclosures

As a publicly listed company in New Zealand, EROAD

adheres to the mandatory disclosure requirements outlined

in the Financial Sector (Climate-related Disclosures and

Other Matters) Amendment Act 2021. This legislation

mandates the publication of climate-related information

and analyses, necessitating ongoing consideration of

the impact of climate change on our company. The aim

of these requirements is to enhance our comprehension

of the climate landscape, leading to more informed and

efficient allocation of capital. This increased understanding

aligns with our purpose and facilitates EROAD’s transitions

toward a more sustainable organisation.

EROAD is on the way to assessing the company’s risks

and opportunities and we will be disclosing our metrics

and targets in our FY24 Reports. Climate reporting is

an evolving process, and we approach it with an open

and engaged mindset, recognising that it is a journey of

continuous improvement.

EROAD insights for zero emission trials

EROAD played a critical role in the EECA funded trials

sponsored by the Christchurch City Council and Auckland

Transport, which aimed to gather crucial data and insights

for future policies, development, and utilisation of electric

delivery vehicles in city centres. Fuso NZ collaborated with

both organisations to procure and deploy electric trucks

for the trials, while EROAD’s involvement was crucial in

providing the means for data collection, analysis, and

insights.

In Christchurch, Fuso deployed nine eCanter electric trucks

to fleet participants, five for the Civil Construction and

Maintenance Trial and four for the Shopping District Trial.

Auckland’s Zero Emission Area City Centre trial saw Fuso

deploy five eCanter electric trucks. The trials produced

reports detailing information including the eCanter’s State

of Charge (SoC), average kilometers travelled per kWh

of charge, greenhouse gas emissions avoided, and depot

charger utilisation and time of use.

EROAD’s first foray into the electric vehicle (EV) space

provided valuable learnings for future work. The trial results

revealed disparities between expectations and reality, with

initial assumptions made about accessing State of Charge

(SoC) data proving to be a challenge. Both the Auckland

and Christchurch trials played a significant role in EROAD’s

discovery and knowledge around EVs and CANBUS.

The trial also shed light on the varying attitudes of fleet

managers towards EVs, chargers, and other related

aspects. These insights will be crucial in guiding future EV

work, ensuring that both EROAD and our customers are

well informed and equipped to utilise the full potential of

electric vehicles.

Our Environment

OUR ENVIRONMENT |
PAGE 35

EROAD 2023 SUSTAINABILITY REPORT

A focus on lowering emissions

Orion, New Zealand

Over the last eight years, the team

at Orion has been on a journey to

electrify their fleet, and now 50% of

the passenger fleet is electric – mostly

plug-in hybrid. As they transition to

low-emission vehicles, the data and tools

within EROAD are helping to make their

fleet more efficient and sustainable. As

Fleet Manager, Richard says “we can’t

manage what we don’t measure.”

As part of their sustainability drive,

people leaders review the overspeed

and idle reports, while their sustainability

team has created a dashboard using

EROAD’s fuel card management tool

and EROAD Analyst to track and report

on their fuel usage.

“As part of our sustainability journey

we are now starting to go from

passively to actively managing

the data. Overspeed goes hand in

hand with efficiency of the vehicle

and we’re also looking at the idling

numbers.

We get the data back from card smart

through EROAD and we’re using that

data to come up with a BI dashboard

on fuel use.”

Orion

PAGE 34

EROAD 2023 SUSTAINABILITY REPORT

Data-driven business decisions

When you’re looking for ways to improve efficiency or productivity in

your business, good data is invaluable. Orion is one of many businesses

that are harnessing the power of data.

By combining EROAD’s accurate data with other critical business data,

Orion can make informed business and policy decisions.

HERE’S HOW ORION NZ HAS GROWN WITH EROAD

JAN 2020

started with

a trial of

10 x Ehubos on

SafeDriver plan

MAY 2020

added

10 x EROAD

Where asset

trackers

JUL 2020

began full roll

out of Ehubos

across c100

vehicle fleet

OCT 2020

added another

10 x EROAD

Where asset

trackers

JUL 2021

added

EROAD

Analyst

(creates

graphical

reports and data

comparisons)

MAY 2022

Connetics

Limited (wholly

owned by Orion

NZ Ltd) roll out

Ehubos across

250 vehicle fleet

Our Environment

OUR ENVIRONMENT |
PAGE 37PAGE 36

EROAD 2023 SUSTAINABILITY REPORT

EROAD’s internal emissions

Reducing EROAD’s internal emissions

EROAD is proud to mark its second year as member of

the Toitū carbonreduce programme in New Zealand.

Since the FY22 Report, we have successfully completed

the integration with Coretex and have included the

corresponding emissions in this year’s report.

Due to the significant changes resulting from the Coretex

acquisition, we have recalibrated our base year emissions

profile to accurately reflect the emissions profile of

the entire EROAD Group. As a result, we are unable to

report specific emissions reduction targets at this stage.

Nevertheless, we have taken steps to reduce our New

Zealand electricity emissions by transitioning to Ecotricity,

a certified carbonzero provider. We have also introduced

lower emission fleet vehicles including hybrid vehicles to

lower our fuel consumption. We are aiming to reduce our

company wide electricity and fuel usage in line with Toitū

programme requirements.

While we recognise that category 4 emissions, including

purchased goods and services, pose a challenge as we

have limited control over them, we are committed to

collaborating with suppliers to reduce these emissions as

part of our long-term sustainability goals.

In FY23 EROAD organised an internal Sustainability Month

encouraging staff to consider the actions they can take

on a personal and professional level to benefit the fight

against climate change and a more sustainable existence.

EROAD’s dedication to reducing carbon emissions extends

beyond our internal business operations. We also strive

to support our customers and their drivers in reducing

their own emissions and contribute to wider sustainability

initiatives. By delivery intelligence that fosters a better

world tomorrow, we can actively contribute to creating a

more sustainable future.

28,610.86

EROAD’S TOTAL EMISSIONS

FOR FY23 (tC02e)

Emissions (tC02e) by categoryCategories under the scope terminology with actual emission areas for EROAD

Emissions reporting in New Zealand follows the GHG

Emissions reporting Protocol which breaks down emissions

into three Scopes:

• Scope 1: Direct GHG emissions and removals

• Scope 2: Indirect GHG emissions from imported energy

• Scope 3: Other indirect GHG emissions.

From FY21, Toitū emissions inventory reporting aligns

with ISO 14064-1:2018 which breaks emissions into six

Categories instead of the three Scopes. This allows for

more granular reporting.

167.41

CATEGORY 1

Direct emissions and

removals

SCOPE 1SCOPE 2

Our Environment

1,641.00

CATEGORY 3

Indirect emissions from

transportation

84.78

CATEGORY 2

Indirect emissions from

imported energy

(market-based method)

26,717.68

CATEGORY 4

Indirect emissions from

products used by

organisations

CATEGORY 1

Direct emissions and removals

Company vehicles

• Diesel

• Petrol

CATEGORY 2

Indirect emissions from

imported energy

Purchased electricity

for own use

• Electricity

SCOPE 3

CATEGORY 3

Indirect emissions from

transportation

Business travel - Transport

(non-company owned vehicles)

• Air travel domestic, short haul,

long haul

• Staff mileage claims

• Taxis

Downstream freight - Paid by

the organisation

• Freight - air, sea, road and rail

Employee commuting

• Bus travel

• Car travel

CATEGORY 4

Indirect emissions from products

used by organisation

Disposal of solid waste - Landfilled

• Waste landfilled

Transmission of energy

(T&D losses)

• Electricity distributed T&D losses

SCOPE 3

Additional

CATEGORY 3

Indirect emissions from

transportation

Working from home

CATEGORY 4

Indirect emissions

from products used by

organisation

Purchased goods

and services

• Paper use


Pre-calcula

ted (tCO2-e)

- Purchased goods


and services

OUR PEOPLE |EROAD 2023 SUSTAINABILITY REPORT
PAGE 38 PAGE 39

Our People

Goals and aspirations

EROAD 2023 SUSTAINABILITY REPORT

PAGE 38

• An inclusive, collaborative engaged culture aligned to our

values and vision


Strong talent pipelines and career progression

opportunities for current and potential EROADers


Remuner

ation and benefits that recognise performance and

support attraction and retention

• Leaders with the capability, tools and empowerment to lead

OUR PEOPLE |EROAD 2023 SUSTAINABILITY REPORT
PAGE 40 PAGE 41

Our Values

WE DO WHAT’S RIGHT

We put customers at the heart

of what we do.

We look after our people and put

their safety & wellbeing first.

We focus on delivering quality

outcomes.

WE PLAY AS A TEAM

We all play for the same team and that

includes our customers and partners.

We value and respect diverse opinions

and we work together to overcome

challenges.

We embrace our differences and

celebrate what makes us unique.

Our People

People at the heart

This year we established a solid foundation of platforms,

processes, and development programmes to support

our people throughout their time with EROAD to reach

their own professional goals and contribute to EROAD’s

commercial success.This year brought challenges as the

world returned to a new ’normal’ following the disruption

of the covid pandemic and changing global economic

conditions. As we embarked on a return to more regular

office-based hours after so long working from home,

we were pleased to offer a flexible hybrid working

environment for staff. Our people now enjoy the benefits of

working remotely and also coming together to collaborate

in our seven global locations.

The health, wellbeing, and development of our people remains a

top priority for EROAD. We understand that the success of the

individual is directly linked to the success of our business.

Now in our second year since the merger with Coretex,

we’re working to ensure our combined team culture

reflects togetherness, where we see the value and role we

play both individually and to EROAD’s overall success.

For FY24 we are focused on continuing to build the

capability and skill of our team leaders so they can provide

world class support and coaching to our people as we

embark on our growth strategy.

WE LEARN & GROW

We listen to learn.

We own and learn from mistakes,

choosing to hold a growth mindset.

We believe that curiosity fuels

successful innovation.

WE GET IT DONE

We do what we say we will.

We prioritise to deliver the most

important outcomes.

We take ownership and work together

to get to a solution.

OUR PEOPLE |EROAD 2023 SUSTAINABILITY REPORT
PAGE 42 PAGE 43

Reward and recognition

234

EROAD Award

nominations

34,918

Bonusly recognition

messages

$1,500

donated to charity

through EROAD Awards

Reward and recognition are important in a high-performing culture,

and at EROAD we celebrate success through two peer-to-peer

initiatives; our online reward platform, Bonusly, and a quarterly

EROAD Awards programme.

Our People

Training and development

Building leadership capability

In FY23 two cohorts of leaders underwent EROAD’s

Leadership Programme (ELP) with 10 senior leaders in

North America and 18 in New Zealand completing the

intensive six month programme.

This year EROAD launched a new interactive programme

designed for people leaders across the globe, whether they

were seasoned managers or new to a management role.

The Leadership Essentials Programme offers 12 modules,

covering the skills needed to lead people and teams more

effectively and efficiently. The modules cover essential

skills including recruiting new staff, having difficult

conversations, coaching teams, finance for non-financial

leaders, and giving effective feedback. The programme

aims to grow leadership skills to assist managers to

support EROAD teams through our next growth phase.

Increasing leadership capability is an important goal for

FY24.

Training and education

IN FY23 we:

• Launched our new e-learning platform on Workday which

offers all online training within EROAD’s global central HR

system


Offer

ed 16 Open Sesame online learning courses

including Agile Crash Course, Safe Driving Distracted

Driving, Productivity and Time Management, Excel for

beginners, Change Management Global


Engaged specialist e

xternal course providers to upskill

and support teams including specific training in Lean Six

Sigma Yellow Belt, Telephone Sales Growth Retention,

Chapter Lead Training


Launched a new manda

tory course: Working for a listed

business which sits with other compulsory courses for all

staff: data security, legal privacy, health and safety, new

starter induction, hardware familiarisation, and MYEROAD

fleet management portal.

Career development

In FY23 EROAD introduced new development plans

for all staff. Completed by staff and endorsed by their

people leader, these plans outline career progression goals

alongside potential training opportunities to support staff.

By the end of FY23, 71% percent of EROAD had completed

a development plan.

EROAD’ s managers continued to hold regular

development one-to-ones a with team members,

ensuring everyone has the opportunity for development

conversations to take place across the business.

Attracting new talent

Attracting new talent is a priority at EROAD. We are

focused on providing an innovative and engaged

workplace to support our team now and in the future.

Intern programme

EROAD received more than 100 high calibre applicants for

our FY23 summer intern programme. The nine successful

interns received a hands-on experience working with

our product development and engineering team gaining

valuable skills for a career in the technology sector.

Four interns were welcomed into EROAD’s graduate

programme in late 2023.

Scholarship

For the seventh year, EROAD offered a $5,000 scholarship

award through the University of Auckland. The scholarship

is awarded to a Māori or Pacific student studying advanced

science, computer/data science, information systems, or

software engineering. This year’s worthy recipient was

Cameron Nathan.

Immigration status

EROAD retains Immigration NZ employer status.

OUR PEOPLE |EROAD 2023 SUSTAINABILITY REPORT
PAGE 44 PAGE 45

EXPLORING VALUE |

Diversity and equality

As part of our commitment to ensuring all EROADers can

prioritise family, EROAD offers various resources such

as flexible work arrangements, and remote working and

parental leave (both maternal and paternal). We recognise

that when our wider family thrives, so do we.

To foster a sense of belonging and unity across our

organisation, we have established the WISH (Wellbeing,

Inclusion, Social & Health & Safety) committee. Comprised

of passionate volunteers from different areas of EROAD,

this committee strives to bring everyone together as one

team, regardless of their geographical location. Throughout

the year, the WISH committee organizes a range of events,

activities, and celebrations that allow our team members to

connect, celebrate, meet new colleagues, and have fun.

EROAD values its people and is dedicated to fostering a diverse

and inclusive work environment. Our company embraces diversity

and promotes an inclusive culture that thrives on the contributions

of individuals from 30 different countries. In terms of female

representation, EROAD surpasses industry standards in the

technology sector.

The WISH committee plays a vital role in promoting

inclusion and celebrating our diverse workforce. Their

efforts include organising events such as, a global walking

competition, international women‘s day, pink shirt day,

and community volunteer opportunities. These events

showcase the wide range of passions and backgrounds

within EROAD, reinforcing our commitment to diversity

and fostering a sense of belonging. Follow on from the

COVID years of remote working, the WISH committee

remains determined to connect all EROAD teams

worldwide. With many EROAD employees working

remotely, in FY23 the committee organised virtual events

and activities to connect our global team regardless of

their physical location. These included a weekly online

pop quiz, a celebration of new EROAD products, a panel

discussions and more fun events which allowed our global

team to come together and enjoy shared experiences, even

from a distance.

35%

EROADers are female

64%

EROADers are male

1%

Gender not declared

32%

20%

32% of EROAD female employees are in leadership roles

compared to 20% in the technology sector overall

EROAD

TECH

SECTOR

Our People

OUR PEOPLE |EROAD 2023 SUSTAINABILITY REPORT
PAGE 46 PAGE 47

Health and safety is a priority at EROAD and in FY23 this focus

was bolstered with the appointment of a dedicated Group

Health and Safety team.

Health and safety is fundamental to the sustainable growth of

the business, ensuring our people can support customers to

raise industry standards. A comprehensive roadmap for FY24

outlines new initiatives and programmes supports EROAD to

deliver on its health, safety, and wellbeing commitments.

To support our team’s psychological health and wellbeing,

we offer 24-hour access to employee assistance programmes

across our global locations, as well as wellbeing packages

including free healthcare, insurance, and wellbeing packages to

all EROADers, globally. This includes mobile support through

the use of our Being Well app, so EROADers can access support

from anywhere, at any time.

Our People

Health, safety and wellness

of our people

EROAD 2023 SUSTAINABILITY REPORT
PAGE 48 PAGE 49

Goals and aspirations

EROAD 2023 SUSTAINABILITY REPORT

• Deliver sustainable and growing financial returns

for shareholders


Deliver innovative solutions to solve customers’ challenges

• Maintain r

esilient and robust platforms

• Ensure high level protections against breach of confidentiality,

loss or unauthorised access to data, and technology disruption

PAGE 48

OUR COMMERCIAL APPROACH |

Our Commercial

Approach

EROAD 2023 SUSTAINABILITY REPORT
PAGE 50 PAGE 51

OUR COMMERCIAL APPROACH |

Reliable and secure data

At EROAD, our success hinges on building and maintaining reliable, high

performing technology platforms which protects privacy and security

for our customers. Cyberattacks are a constant threat so it is paramount

we protect our customers from confidentiality breaches, data loss, or

technological disruptions which can lead to financial and reputational

consequences for our customers.

We work closely with our key technology partners,

including AWS, Microsoft, HERE, and Vodafone, to 100%

align on the frameworks and key pillars of well architected

platforms. This ensures we follow best practices and that

we are leveraging changing products and services that

benefit our products and customers.

• Operational Excellence

• Security

• Reliability

• Performance Efficiency

• Cost Optimisation

Our products are built on the top of our world class cloud

platforms, leveraging the distributed global network

of datacentres, isolated availability zones and regional

redundancy. Architected from the ground up for low

latency, resilience, and scalability.

We implement stringent security measures, from early

design through to operational controls, and conduct annual

third-party penetration testing. We prioritise privacy in

all design processes and have launched a privacy impact

assessment tool to strengthen our efforts.

We’re continuously working to clarify and fortify IT and

cybersecurity policies, emphasising robust security

practices. Our comprehensive training programmes help

employees understand privacy risks, data security, and

effective mitigation strategies.

99.7%

Overall EROAD uptime

across all platforms

In FY23 two EROAD security engineers achieved

Offensive Security Certified Professional (OSCP)

certification. The qualification which covers ethical

hacking, forensics and penetration testing culminating in

a 48-hour practical exam, is highly respected amongst

information security professionals.

84%

of businesses have seen at least one

positive impact as a result of taking

sustainability action

9 in 10

businesses have already started taking

action through sustainability initiatives

Our Commercial Approach

EROAD 2023 SUSTAINABILITY REPORT
PAGE 52 PAGE 53

OUR COMMERCIAL APPROACH |

Data driven decisions

PLM, North America

PLM Fleet is a dedicated fleet management

provider serving the cold supply chain

and refrigerated trailers through leasing,

maintenance, telematics, rental, and lifecycle

management solutions to reduce total cost

of ownership. Currently PLM Fleet manages

over 14,000 refrigerated trailers consisting

of diesel, hybrid, and fully zero emission.

Our Commercial Approach

EROAD’s own fleet vehicles

EROAD is continually looking at ways to reduce our own fleet’s fuel

burn and CO2 emissions. We recently reduced our NZ sales fleet size

and swapped higher emission vehicles for lower emission vehicles.

We have reduced

sales vehicles

from 34 to 25

We are forecast to

save 7,305 litres of

fuel per year

We are forecast to

reduce our CO2

emissions directly

from fuel consumption

from 57.5 tonnes

per year to 39.5

tonnes per year

We already have three EVs and 19 hybrid vehicles in our fleet. We

are actively investigating how to increase the number of EVs we

have in the future.

“EROAD works with us to produce new data

points to track the overall performance of both

diesel and zero emission Transport Refrigeration

Units. Via these data points we can provide

advanced analytics to our customers to reduce

diesel consumption and optimize overall fleet

efficiency. This coupled with battery and

temperature analysis of our zero emission TRU

allows us to reduce the carbon footprint of

our customer and ensure they are making the

necessary operational changes to fully transition

to the zero-emission climate.

Through EROAD’s numerous data points

provided by their telematics we can build

customer facing analytic reports to help lay out

a roadmap as to how a fleet can transition to

fully zero emission. EROAD is always willing to

work with our teams here at PLM to integrate

new data points such as battery state of charge

to ensure the electric Transport Refrigeration

Unit is working to its utmost capabilities.

The long-term relationship with EROAD to

leverage their technology solution to reduce

diesel fuel consumption and food waste is a

win/win for the company and our environment

through lower costs and lower emissions.”

PLM

PAGE 55
OUR COMMERCIAL APPROACH |EROAD 2023 SUSTAINABILITY REPORT

PAGE 54

Modern Slavery Statement

EROAD is committed to upholding human rights practices across

all our business-related activities. The company’s purpose and

values support this commitment. Upholding human rights practices

involves ensuring that slavery and human trafficking are not taking

place in any part of our business operations. Modern slavery in any

form* is against EROAD’s company policies.

This Modern Slavery Statement is made in accordance with our

obligations as a listed entity on both the NZX and ASX (foreign-

exempt issuer) and under the Modern Slavery Act 2018 (Australia)

and Transparency and Supply Chains Act 2010 (California).

EROAD publishes an annual Modern Slavery Statement in

accordance with our legal obligations and our moral obligations as

a socially responsible entity.**

*Modern slavery risks include all forms of slavery or practices like slavery such as child labour, forced or compulsory labour, bonded labour, serfdom,

and recruitment for armed conflict.

**EROAD is aware that New Zealand’s Ministry of Business, Innovation and Employment (MBIE) is presently developing modern slavery and worker

exploitation legislation for all organisations in New Zealand. EROAD will address these requirements once they are known.

Our Commercial Approach

Sustainable Supply Chain

Following the relaxation of COVID-19 restrictions worldwide, and

the subsequent reopening of borders, EROAD’s supply chain team

re-established connections with our global partners. This enhanced

interaction facilitated several crucial initiatives focused on stability,

sustainability, and social responsibility.

Conducting on-site visits allowed us to audit our top

suppliers, ensuring that our supply chain maintains

a strong commitment to social responsibility. These

visits provided an opportunity to further fine tune

our environmental objectives, particularly around our

emissions reduction goals. We are eager and have begun

to collaborate with our suppliers to explore ways to

collectively reduce our carbon emissions.

In FY23 EROAD formalised our sustainable supplier

questionnaire. This questionnaire requires suppliers

to undertake a self-assessment and declare key

sustainability policies and practices. This initiative gives

EROAD’s continuous oversight of our supply chain practices

and so we maintain visibility over sustainability efforts.

The integration with Coretex presented us with the

opportunity to work on optimising our supply chain while

prioritising environmental, social and governance factors.

Building on the progress made in FY22, we have been

actively developing alternative sources for critical product

lines, with strong focus on the impact on customers around

the upcoming 2G and 3G networks phase out.

Within FY24 we will be embarking on additional projects to

support sustainability objectives. This will include a tender

process for freight providers in an effort to reduce costs,

provide improved visibility and reporting as well as allow

for further integration of combined services.

EROAD’s focus on securing critical components

necessary to sustain production operations through the

semiconductor shortage period has, to date, been helpful

in enabling production to continue unhindered. With the

easing of a large proportion of the industry shortages, the

business now shifts focus to that of reducing component

inventory and aiding the overall FCF performance.

PAGE 57
OUR COMMERCIAL APPROACH |EROAD 2023 SUSTAINABILITY REPORT

PAGE 56

EROAD’s Business and

Organisational Structure

EROAD’s Business

EROAD modernises road charging and tax compliance

and health and safety compliance for road transport

by replacing paper-based systems with easy-to-use

electronic systems that also improve fleet management

and driver experience.

The company is headquartered in Auckland, New Zealand,

and is listed on the New Zealand Exchange (NZX: ERD)

and Australian Stock Exchange (ASX: ERD). Its US business

is based in San Diego, California, serving customers with

vehicles operating in every US mainland state.

In 2009 EROAD introduced the world’s first nationwide

electronic road user charging (ERUC) system in New

Zealand. The Company develops and sells end-to-end

hardware enabled software as a service (SaaS) products

for the management of vehicle fleets in New Zealand,

Australia and North America. EROAD’s product offerings

are intended to:

1. support regulatory compliance including transportation

taxes, road user charging, fuel and vehicle registration;

2. improve record keeping of both mobile assets (vehicles)

and drivers (including fatigue related products);

3.

help reduce vehicle operating costs and carbon emissions

by improving fleet efficiency;

4.

help impro

ve and promote driver safety;

5.

monitor r

efrigerated fleets and provide services to

construction and waste fleets; and

6. track micro assets.

EROAD has undergone a period of significant growth

following the acquisition of Coretex in 2021.


EROAD’s Organisational Structure

EROAD’s business includes EROAD Limited and all

related entities. EROAD operates in New Zealand,

Australia, and North America and includes all

entities formerly under Coretex operations from

1 December 2021.

EROAD’s Governance Structure

EROAD’s Board of Directors undertakes to perform its

duties and exercise its powers in the best interests of the

Company. The Board is assisted in its role by the Finance,

Risk and Audit Committee, Remuneration Talent and

Nomination Committee and Technology Committee.

EROAD’s Executive Team is responsible for the day-to-day

management of the Company and is supported by the

Senior Leadership Team and internal committees including

EROAD’s Sustainability Committee.

Board of Directors

FRAC*RTNCTC

Executive Team

Sustainability

Committee

EROADers

EROAD Ltd

(NZ operating entity)

EROAD Inc

(US operating entity)

EROAD Financial Services

Limited (NZ holding)

Coretex Ltd

(NZ operating)

Coretex Telematics Ltd

(Canada dormant)

Imarda Pty Ltd

(AU holding)

International Telematics

Holdings Ltd

(NZ dormant)

International Telematics

Corporation

(US dormant)

Coretex NZ Ltd

(NZ operating)

Coretex Australia Pty Ltd

(AU operating)

Coretex USA Inc

(US operating)

EROAD Australia Pty Ltd

(AU operating entity)

EROAD LTI Trustee

Limited (NZ trustee)

Modern Slavery Statement

PAGE 59
OUR COMMERCIAL APPROACH |EROAD 2023 SUSTAINABILITY REPORT

PAGE 58

Supply Chain

EROAD Limited manufactures its hardware products within

a number of countries in Asia. Hardware manufacturing

occurs in China, The Philippines, Singapore, Malaysia

and Indonesia. The company has distribution centres

in New Zealand, Australia and North America. EROAD

uses a variety of freight methods including road, sea,

rail and air, with the majority of our freight going via air

travel. The Company is committed to sustainable supply

chain management and accordingly, products are always

refurbished where possible.

EROAD employs a number of EROADers to create, manage

and develop our software, as well as EROADers to serve

our customers, comply with corporate requirements and

lead our teams. These employees are primarily based in

New Zealand, Australia and North America. In FY23 the

company reported 484 employees worldwide.

EROAD’s governance framework and remuneration policies

ensure fair wages and benefits for all EROADers. EROAD

has a number of mechanisms, in particular the company’s

Code of Conduct, Code of Ethics, Risk Management Policy,

Diversity and Inclusion Policy and Whistleblower Policy,

which all seek to ensure fair and appropriate behaviour

by the company. Any concerned party is encouraged

to raise issues with their manager or to utilise EROAD’s

independent whistleblower service managed by Deloitte.

Risks of Modern Slavery Practices

Risk Identification

EROAD is aware that slavery-like practices can include

underpayment of wages, excessive working hours, debt

bondage and confiscation of personal documents; and that

these risks are typically associated with other human rights

transgressions such as inadequate grievance mechanisms,

discriminatory practices, bullying/ harassment, unsafe/

unsanitary working conditions.

Slavery-like practices are not restricted to a specific part

of business, but may be prevalent along the entire supply

chain, within core operations (own employees and third

parties), as well as at customers. Of these three areas

EROAD has determined that the greatest relative risk

resides within our supply chain.

While modern slavery risks exist in every country,

the Global Slavery Index identifies Asia as being

highly vulnerable to, and having a high prevalence

of modern slavery. The Index also identifies similar

vulnerabilities and prevalence levels in the electronics

sector (component and equipment manufacture), and

freight (particularly shipping).

To date, EROAD has not identified or become aware of

any instances of human trafficking or slavery within our

operations or supply chain.

Risk Assessment and Evaluation

With our supply chain being our main area of focus, we

have adopted a multi-pronged approach to assessing the

risk. This includes supplier pre-qualification due diligence;

supplier self-assessment (via our Sustainable Supplier

Questionnaire); and on-site assessment and audits to

’ground truth’ the supplier governance documents and

other pertinent information provided.

EROAD has a Sustainable Supplier Questionnaire which is

sent out to all key suppliers we work with. The section on

social responsibility requires suppliers to disclose whether

they have any human rights and/or labour policies in place,

and to provide these where applicable. Likewise with

any safety and wellbeing policies. EROAD is committed

to upholding human rights practices in all our business-

related activity.

We ask suppliers for a statement to be made on fair

labour practices and adherence to labour laws within their

territory of operation. Should red flags be identified, our

focus is on supplier engagement to discuss our concerns,

and where required, agree on actions to be taken.

EROAD acknowledges that rapid termination of suppliers

involved in human rights violations may not be in the

best interest of vulnerable people within the supply chain,

and therefore we intend to use supplier termination as a

measure of last resort.

Actions taken by EROAD to address

modern slavery risks

Integration across our business

EROAD has no appetite for slavery and human trafficking

risks across our business. Accordingly, we expect all of

EROAD, organisations in our supply chain, as well as our

contractors, customers and third parties to comply with

this commitment.

Our Code of Ethics, Code of Conduct, Diversity and

Inclusion Policy, Whistle-blower Policy, Sustainability Policy

and Risk Management Policy all reinforce our value of

doing what’s right by committing to acting ethically and

with integrity in all our business relationships to address

modern slavery risks.

We have a multidisciplinary team, with representation

from People & Capability, Global Operations, Supply

Chain, Product and Legal, overseeing the application and

assurance of these requirements.

Entities we Own / Control

For entities we own/control, for example entities formerly

controlled by Coretex Limited, EROAD adopts the same

approach. All companies and divisions under the EROAD

umbrella are subject to our policies on modern slavery. We

undertake supplier questionnaires and audits for any entities

within our control as applicable. Any concerns are addressed

and escalated in the same manner described above.

Modern Slavery Statement

PAGE 61
OUR COMMERCIAL APPROACH |EROAD 2023 SUSTAINABILITY REPORT

PAGE 60

Assessing the Effectiveness of our Actions

We assess the effectiveness of our actions regularly to

ensure our approach is fit for purpose. We operate from

a position of trust and hope that our suppliers are honest

in their responses. We are however conscious of the fact

that without being on the ground, it is difficult to verify

the truth and accuracy of the information provided to

us by suppliers. We work hard to ensure a thorough

due diligence process and we continue to monitor our

approach to ensure it is appropriate. In FY23 EROAD’s

Supply Team was able to travel to supplier locations to

meet with workers and personally assess their working

conditions. This naturally afforded us the opportunity to

verify the accuracy of supplier self-assessments.

We visit suppliers to assess truth of questionnaire responses

and supplier declarations. If visits show deception on the

part of the supplier, we request additional information. To

date we have not uncovered any modern slavery issues. If

we were to find workers are not being treated in a safe and

healthy manner, we take this extremely seriously. In FY23

we were recommended a supplier, but upon visiting the

facility we determined that the health and safety conditions

were not appropriate - respiratory requirements were not

being met and as a result, we chose not to engage with this

supplier on that basis.

EROAD is committed to taking meaningful action to

identify, mitigate and manage any modern slavery risks in

accordance with our zero tolerance policy.

Recruitment and Employment Practices

EROAD’s People & Capability Team is responsible for

making sure that modern slavery does not feature in

EROAD’s internal operations. We have robust processes

in place around pre-employment screening, employment

conditions and workplace behaviour. Expectation of

workplace behaviour and employee safety is provided to

all EROADers when they commence their employment

with EROAD.

Procurement Practices

EROAD’s procurement policies and processes strive to

support partnering with other socially responsible and

reputable organisations across our supply chain and in

support of our core operations. (For example: business

support services, recruitment providers and professional

employer organisations, etc.)

To minimize the disparate and inadequate application

of our policies our key procurement requirements are

predominantly centralized in the business. Furthermore,

business relations with our key suppliers, contractors

and third-party providers are well established, which

contributes to improved relations with these entities, and

greater knowledge of their business practices.

Awareness and Training

EROAD raises awareness of modern slavery issues

by ensuring this statement is readily accessible to all

relevant stakeholders, beginning with all directors and

Executive Team members who have been briefed on the

requirements of the Australian Modern Slavery Act 2018.

To mitigate the risk, we provide training and appropriate

guidance materials to relevant employees across the

business. This is intended to help staff recognise the risks

of modern slavery and human trafficking in our business

and supply chains.

EROAD also provides a notification mechanism to capture

suspected instances of serious wrongdoing, including

slavery-related practices. These may either be reported

to EROAD’s General Counsel, Chair of our Finance, Risk

and Audit Committee, or anonymously through our

Whistleblower facility. This service is managed by Deloitte,

an independent third party, on behalf of EROAD and may

be accessed by either email, webform or phone.

Monitoring and reviewing the effectiveness

of our actions

Modern slavery falls within the broader realm of

Environmental, Social and Governance (ESG).

Consequently, ongoing monitoring and evaluation of

EROAD’s other ESG initiatives provides insights into the

adequacy of our modern slavery risk management; and

how this should be adapted to be better aligned and

more effective. EROAD supports the UN Sustainable

Development Goals and makes disclosures against the GRI

framework in our annual Sustainability Report.

Impacts of COVID-19

The impact of the COVID-19 pandemic on international

supply chains (such as commodity shortages, business

closures, and economic downturn) is widely known.

However, the nature and extent of such impacts directly

influencing potential slavery and trafficking practices is

many organisations’ supply chains are less apparent –

particularly beyond Tier1/direct suppliers.

Limitations on international travel over the majority of

FY22 undermined the ability to assess first hand conditions

at manufacturing facilities within our supply chain. We

are pleased to have been able to resume travel to key

suppliers in FY23. This proved to be a significant measure

for us throughout the year as it enabled us to circumvent

involvement with a supplier who did not meet our health

and safety standards, as outlined earlier in this statement.

Our Consultation Process

In FY22 our consultation has primarily focused on notifying

key internal stakeholders and priority suppliers of the

requirements they are required to adhere to. Deeper

internal and external engagement occurred in FY23. A

cross-functional approach to modern slavery has been

taken and EROAD’s supply team regularly engages with

other EROAD teams. In FY24 we are driving further

engagement through our Sustainability Committee with

key company representatives. The consultation also

involves Directors at the Board level.

Approval

This statement is made in accordance with the Australian

Modern Slavery Act 2018 and constitutes our Group slavery

and human trafficking statement for the financial year

ending 31 March 2023. It is approved by the Board and

reviewed annually.

Modern Slavery Statement

GRI INDEX |
PAGE 63

EROAD 2023 SUSTAINABILITY REPORT

PAGE 62

United Nations Sustainable Development Goals

The Sustainable Development Goals (SDGs) are the UN’s blueprint for

a more sustainable future for all. These goals look to create a better

world by ending poverty, fighting inequality and addressing climate

change.

EROAD is supportive of the United Nations Sustainable Development

Goals and has linked these to our GRI disclosures below.

EROAD Limited has made GRI-referenced claims in accordance

with the GRI Standards for the period 1 April 2022 - 31 March 2023.

EROAD is committed to advancing our disclosures in the interests

of being fully transparent with our stakeholders.

GRI-2 GENERAL DISCLOSURES

2-1Organisational

details

Cover/About

EROAD

a) EROAD Limited

b) Limited company incorporated under the New Zealand Companies Act

1993. Owned by shareholders trading on the NZX and ASX.

c) Le

vel 3, 260 Oteha Valley Road, Albany, Auckland, New Zealand

d) New Zealand, Australia, United States of America

2-2Entities included in

the organisation's

sustainability

reporting

Directory

a) EROAD Limited and associated entities. These are: EROAD Inc (US

incorporated entity, EROAD Financial Services Limited (NZ holding),

EROAD Australia Pty Ltd (AU operating entity) and EROAD LTI Trustee

Limited (NZ Trustee entity). Coretex Ltd, Imarda Pty Ltd, Coretex NZ Ltd,

Coretex Australia Ltd and Coretex USA Inc. are also included.

b)

Entities EROAD Limited controls or has an interest in are included in our

sustainability reporting. Please see financial statements.

c)

i) No minority interests to adjust for.

ii) Cor

etex Limited and its subsidiaries was acquired on 1 December

2021, the operations of the Coretex subsidiaries are included in this

sustainability report.

iii)

No differ

ences in approach across the disclosures in this Standard or

across material topics.

2-3Reporting

period,

frequency and

contact point

-

a) 1 April - 31 March, annually

b) 1 April - 31 March, annually - sustainability reporting is aligned with

financial reporting.

c)

16 June 2023.

d) Citadel MAGNUS for Investor Relations

e) Hugo Shanahan for Media Enquires

2-4Restatements of

information

EROAD’s

Internal

Emissions

a) EROAD has updated the Company’s base year carbon emissions profile

to include the Coretex side of the business.

i) It is important for us to provide a true and accurate presentation of the

Company’s carbon emissions and the former Coretex entities are now

sufficiently integrated into our operations to enable us to provide this.

ii) This will naturally show an increase in the Company’s carbon emissions

with the addition of the former Coretex entities. EROAD does not shy

away from this disclosure and is working hard to reduce our emissions

profile.

Our FY23 emissions are 61% higher than our FY22 emissions due to

the inclusion of business activity that was formerly part of the Coretex

operations

GRI Standards

Inventory

What has EROAD reported on?

DisclosureDescription

Report

Section

FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 64 PAGE 65

2-5External assurance-a) EROAD seeks external assurance for our financial statements - these are

audited by KPMG in accordance with legal requirements. EROAD also

elects to seek external assurance for our carbon emissions reporting

through the carbonreduce programme with Toitū Envirocare. Senior

executives and the Board provide oversight and guidance in relation to

these commitments.

b)

EROAD’s sustainability reporting has not been externally

assured, however, EROAD’s carbon emissions reporting has been certified

by Toitu Envirocare under the Toitū carbonreduce programme and we

will be seeking external assurance in accordinace with climate-related

disclosure requirements from FY24.

i) Toitū carbonreduce certification disclosure (Toitu.co.nz)

ii) Toitū carbonreduce certified means measuring emissions to ISO 14064-

1:2018 and Toitū requirements; and managing and reducing against

Toitū requirements.


Level of Assurance: Reasonable for all categories excluding category 3

employ

ee commute and category 4 purchased goods and services &

Limited for category 3 employee commute and category 4 purchased

goods and services

iii)

EROAD has no other r

elationship with Toitū Envirocare outside of the

Toitū carbonreduce certification.

2-6Activities,

value chain and

other business

relationships

a) EROAD Limited (ASX: ERD; NZX: ERD) (“EROAD”) purpose is delivering

intelligence you can trust for a better world tomorrow. EROAD develops

and markets technology solutions to manage vehicle fleets, provide

supply chain visibility, support regulatory compliance, improve driver

safety, and reduce the costs associated with operating a fleet of vehicles

and inventory of assets. EROAD has a proven SaaS business model

and is experiencing continuing growth in installed units and revenue.

EROAD has operations in New Zealand, North America and Australia with

customers ranging in size from small fleets through to large enterprise

customers.

EROAD’s solutions span fleets that service over-the-road delivery,

less than truckload, broadliners, civil engineering, construction,

ready mix, waste and recycling, refrigeration transportation,

intermodal, private fleets. In 2023, we added another Shipper to our

simulated product temperature solution, Coretemp. This solution

significantly reduce product waste by providing clear visibility about

the core product temperature integrity for Shippers and Carriers as

well as transparency for Receivers.

b)

Infrastructure

EROAD’s infrastructure includes its software platform, the cloud

infrastructures they are hosted on, and its network of hardware,

software and sales partners. The software platform is the foundation

of EROAD’s business, and it allows customers to track their vehicles,

manage their fleets, and comply with regulations. The data centers

are used to store and process data, and the network of partners

allows EROAD to develop & manufacture hardware components,

integrate additional SaaS services to our core offering and extend our

sales network.

P&C

EROAD’s people and culture are essential to its success, attracting

top talents, especially in the engineering field is critical. The company

has a strong focus on innovation, and it is committed to providing

a positive, supportive and diverse work environment. EROAD’s

employees are passionate about their work, and they are committed

to helping customers improve their efficiency, enhance the safety for

all road users and support a move to more sustainable practices in

transport.

Technology

EROAD’s technology development process is focused on creating

innovative products and services that meet the needs of its

customers. This includes either designing and developing software

and hardware, testing and refining it, or assessing, partnering and

integrating with 3rd party providers then deploying the products

and services to customers. EROAD’s software development process

includes agile development methodologies to quickly iterate on new

features and functionality. EROAD invests heavily in R&D for both

their SaaS and Hardware products to ensure ongoing competitive

advantage and compliance with regulations.

Procurement

EROAD has a team of experienced procurement professionals who

are responsible for sourcing, evaluating, and selecting suppliers.

The procurement process at EROAD is aligned with the company’s

overall business goals. The team is responsible for ensuring that

the company obtains the best possible prices for its inputs (Cloud

services, Cellular connectivity, hardware components, complete

hardware product), while also ensuring that the quality of the inputs

meets the company’s high standards. The team also works to develop

long-term relationships with suppliers, in order to ensure a reliable

supply of inputs.

Inbound

Logistics

of EROAD’s business, and it allows customers to track their vehicles,

manage their fleets, and comply with regulations. The data centers

are used to store and process data, and the network of partners

allows EROAD to develop & manufacture hardware components,

integrate additional SaaS services to our core offering and extend our

sales network.

Operations

The operational process for EROAD includes hardware and software

product development, testing, and deployment. This includes

designing and developing software and hardware, testing and

refining it, and deploying/installing the products and services to

customers. EROAD’s software development process includes agile

development methodologies to quickly iterate on new features and

functionality. EROAD also has a customer support team that provides

ongoing support to its customers.

DisclosureDescription

Report

Section

FY23

DisclosureDescription

Report

Section

FY23

Inbound

Logistics

Operations

Outbound

Logistics

Marketing & Sales

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 66 PAGE 67

Outbound

Logistics

The outbound logistics for EROAD involve delivering its products and

services to customers. This includes deploying hardware and software

to customers, as well as providing ongoing support and maintenance.

EROAD’s software products are primarily delivered through a

SaaS model, which enables the company to deliver its services to

customers via the cloud. Hardware is delivered and installed to

customers either direct or through resellers and installer networks.


Marke

ting &

Sales

EROAD’s marketing and sales efforts are focused on driving

customer acquisition and retention. This includes creating marketing

campaigns, developing sales channels, and establishing partnerships

with other companies in the industry. EROAD’s marketing efforts are

primarily digital, using online advertising, social media, and content

marketing to attract new customers. Sales activities are a mix of

inhouse sales teams and channel partners.

Service

EROAD’s service offerings include customer support, maintenance,

and upgrades. The company has a dedicated customer support team

that provides ongoing support to its customers. EROAD also offers

maintenance and upgrade services to ensure that its products and

services are up-to-date and functioning properly.

i) Operations are defined as a corporate office or warehouse facility

exclusively utilised for EROAD business purposes.

• New Z

ealand corporate offices – Albany, Newmarket, Christchurch


New Zealand warehouse facilities – Penrose


Australia – Corporate - Sydney

• Australia – Warehousing - Sydney

• USA – Corporate offices – San Diego and New Jersey

• USA - Warehousing - San Diego

• 7 Total operation centres.

EROAD serves New Zealand, Australian, American and Canadian

markets in Reefer, Heavy Transport, Light vehicle fleets, Civils, and

Construction.

ii) EROAD employs the services of a diverse set of suppliers that are

located across Indonesia, Singapore, Philippines, Taiwan, Australia,

Fiji, New Zealand, China and North America. The Company’s supplier

base is continually evolving as EROAD executes on the supply chain

strategy. We currently engage with contractors, brokers, distributors,

wholesalers, contract manufacturers, 3rd party logistics providers

andretailers. The Company currently has approximately 6 Tier 1

suppliers and 10 Tier 2 suppliers, as well as a myriad of other lower

volume suppliers.

The types of services consumed by EROAD relate specifically to

contract manufacturing, brokered sales of electrical components,

contracted product design, contracted mechanical design,

contracted warehousing, freight, logistics and consulting services.

The nature of our business means that most suppliers are long-term

partners, however there are instances where the Company employs

external services for short-term and/or project based work.

iii) Downstream entities to EROAD include our customers in the regions

we serve with 227,149 contracted units across approximately 10,260

number of customers.

EROAD serves New Zealand, Australian, American and Canadian

markets in Reefer, Heavy Transport, Light vehicle fleets, Civils, and

Construction.

The nature of the business relationships are in general longer-term

and contract driven.

c) Other relevant business relationships include the dealer network who

assist with sales of our products and services in North America and

installation providers who assist with the install of our products into

customer vehicles across New Zealand and Australia.

d)

There have been no significant changes in disclosures 2-6 a to c during

FY23, other than changes as a result in growth in contracted units,

number of customers and the opening of office presence in New Jersey.

2-7EmployeesOur People a)

NZ - total 382, female 141, male 235, not declared 6.

AU - total 17, female 5, male 12

US - total 85, female 24, male 60, not declared 1.

b)

i)

NZ - female 139, male 232, not declared 5.

AU - female 5, male 12.

US - female 24, male 60, not declared 1.

ii)

NZ - female 2, male 3, not declared 1

AU - female 0, male 0

US - female 0, male 0

iii)

NZ 0, AU 0, US 0

iv)

NZ - female 133, male 232, not declared 6.

AU - female 4, male 12

US - female 23, male 59 and not declared 1.

v)

NZ - female 8, male 3, not declared 0

AU - female 1, male, 0.

US - female 1, male 1, not declared 0.

f)

i) reported in headcount.

ii)

at the end of the r

eporting period.

2-8Workers

who are not

employees

Our People

a) 45

i) Contract for services and vendors

ii) Software engineers, operations manager, customer support,

development partner, network specialist, BI engineer, business manager,

executives, product lead, IT admin, warehouse technicians, credit

controller.

b)


i) Reported in headcount.

ii) At the end of the r

eporting period.

c)

Not applicable.

DisclosureDescription

Report

Section

FY23

DisclosureDescription

Report

Section

FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 68 PAGE 69

2-9Governance

Structure and

composition

a) EROAD is governed by our Board of Directors. There are four committees

that sit under the Board. These are: Finance, Risk and Audit Committee;

Remuneration, Talent and Nomination Committee; Technology

Committee; Continuous Disclosure Committee. The Executive Team

sit under the Board Committees and this filters down to the Senior

Leadership Team, Business Leaders and Business Units.

b)

Finance, Risk and Audit Committee, Remuneration, Talent and

Nomination Committee, and internal Sustainability Committee.

c)

i) Board:

Non-executive membersExecutive members

60


FRAC:

Non-executive membersExecutive members

30


RTNC

Non-executive membersExecutive members

50

TC

Non-executive membersExecutive members

30

ii) EROAD’s Board is primarily made up of Non-Executive, independent

directors. The Board is chaired by an independent director and there is

a clear division of responsibility between the Board and the Executive

Team.

iii)

MemberMember sinceLast elected

Graham Stuart (Chair)January 2018July 2021

Anthony GibsonOctober 2009July 2020

Susan PatersonMarch 2019July 2022

Barry EinsigJanuary 2020July 2020

Selwyn PellettDecember 2021July 2022

Sara GiffordApril 2022July 2022

iv) Please see EROAD’s Annual Report, Regulatory Disclosures

section

v)

MaleFemale

52

vi) -

vii) Please see the Board Skills Matrix in our FY23 Annual Report.

viii) The Boar

d are responsible for the strategic direction of the

company and are accountable to shareholders accordingly.

2-10Nomination and

selection of the

highest governance

body

Corporate

Governance

Statement

a) EROAD has a Director Nomination Policy that sets out the process for the

nomination and selection of board members.

b) Stakeholder views are sought via governance roadshows, alongside

independence, expertise and experience. The Board is particularly

focused on ensuring diversity within group and is delighted with the

appointment of Sara Gifford at the beginning of FY23.

i) Stakeholder views are sought as above and are factored into

the decision outcomes.

ii) The Board is particularly focused on ensuring diversity within

the group. Our current board displays both gender and

geographical diversity and it is something we continue to turn

our minds to with regard to succession planning strategies.

iii) EROAD is focused on complying with applicable laws, listing

rules, governance codes and best practice standards. The

majority of our board members are independent directors

and we feel this is is vital to ensuring our board has the ability

to lead the company in a manner that is free of any external

influence or any conflicts of interest.

iv)

Please see our Board Skills Matrix in the FY23 Annual Report.

2-11

Chair of the highest

governance body

Corporate

Governance

Statement

a)

The Board Chair is not a senior executive - the Chair is an non-

executive, independent director.

b)

Not applicable - the Chair is not a senior executive so no conflicts of

interest arise in this way.

2-12

Role of the highest

governance body

in overseeing the

management of

impacts

Corporate

Governance

Statement

a) EROAD’s Board and Executive Team are responsible for setting the

strategic direction of the company and implementing this respectively.

As a purpose lead organisation, the Board and Executive Team are

responsible for developing and approving EROAD’s purpose and

ensuring that we are on track to achieve this. EROAD’s Executive Team

ensure that our values, strategies, policies and goals are aligned with

our purpose so that our business is set to flourish in a sustainable way.


Sustainabilit

y is a core element of our purpose and we work hard to

achieve sustainable development and outcomes.

b) The Board receive regular updates on our processes and progress

with regard to identifying and managing our impact on the economy,

environment and people.


i) EROAD conducted and disclosed our most recent Materiality

Matrix in FY21. This remains unchanged for FY23. Members of

EROAD’s internal Sustainability Committee collaborate with

customers and outside parties and report on these collaborations.

The market leaders, CFO and General Counsel share this progress

with the Board.

ii)

EROAD’

s Board carefully considers the outcomes of these

processes and adopts a sharp and critical view to ensure the

company’s actions continue to be in alignment with our purpose.


c) The Board reviews the Materiality Matrix and considers whether

our actions support the identified outcomes. Where there may be a

discrepancy, the Board will direct management to focus on rectifying this.

DisclosureDescription

Report

Section

FY23

DisclosureDescription

Report

Section

FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 70 PAGE 71

2-13Delegation of

responsibility for

managing impacts

Sustainability

Governance

a) The Board delegates the oversight of ESG matters to the Finance, Risk

and Audit Committee and handling of these matters to Executive Team

Members. This delegation is filtered down to the Senior Leadership Group

and particularly the Sustainability Committee (formerly Net Zero Steering

Group).

Finance, Risk and Audit Committee makes recommendations to

the Board.

i) EROAD’s CEO and CFO are ultimately responsible for

economic impacts, and EROAD’s Chief People Officer is

naturally responsible for people related impacts. We are all

responsible for our environmental impact, however this is

primarily managed by the Chief Sustainability Officer, General

Counsel and Supply Chain Team.


ii) The management of impacts has been delegated to other

employees where relevant. the Executive Team rely on the

expertise of their team members to understand and manage

our impacts.


b) ESG matters are considered at every meeting of the Finance, Risk and

Audit Committee and, where required, the Board. Executive Team

members provide updates to the Committee and the Board on our

impacts - including any progress or issues that have been identified.


2-14Role of the highest

governance body

in sustainability

reporting

Sustainability

Governance

a) The Board reviews and approves EROAD’s reported information. The

suggested messaging is proposed by our Investor Relations Team with

significant input from the Executive Team and the Chair. The Board is

consulted once the materials have been drafted and all feedback is taken

into account and actioned where appropriate.

b)

Not applicable - the Board is responsible for reviewing and approving

EROAD’s reported information, including our material topics.

2-15 Key impacts, risks

and opportunities

Corporate

Governance

Statement and

Regulatory

Disclosures

a) EROAD maintains a comprehensive interest register detailing the

interests, holdings and relevant personal relationships for all Board and

Senior Executive Team Members. Directors of EROAD’s subsidiaries are

also included in the register.

b)

Yes - c

onflicts of interests are disclosed to shareholders.

i) Yes - positions held by board members are included in the

Regulatory Disclosures Section of our Annual Report

ii) EROAD does not curr

ently record director shareholdings

in companies other than EROAD. We do however require

directors to disclose any potential conflicts of interest which

would include any cross-shareholding with suppliers and other

stakeholders

iii)

Yes - please see our Regulatory Disclosures Section in our

Annual Report.

iv)

EROAD has a Related Party Transactions Policy which is

available via our investor website.

2-16Communication of

critical concerns

Corporate

Governance

Statement

a) EROAD has a clear process outlined for communicating critical concerns.

Critical concerns can be raised in accordance with our Whistle-blower

Policy, or by communicating directly with Executive Team Members

who are obligated to pass this up to the Board. EROAD’s Whistle-blower

Policy is available via our investor website.

b) No critical concerns were communicated to the Board in FY23.

2-17Collective

knowledge of the

highest governance

body

Corporate

Governance

Statement

a) EROAD is committed to ensuring our directors remain up to date with

company. This includes ensuring that directors are able to advance their

knowledge, skills and experience on sustainable development. Board

papers provide advice and recommendations to the Board.

2-18Evaluation of the

performance of the

highest governance

body

Corporate

Governance

Statement

a) The Board strives to undergo independent review of their on a biennial

basis. The Board has committed to an evaluation of its performance after

the onboarding of an additional director.

b)

Ev

aluations are independent and the Board strives for these to occur

biennially.

c)

EROAD s

trives to adhere to best practice corporate governance. We

take any recommendations/suggestions/criticisms seriously and are

committed to evolving our Board and management teams in line with

best practice recommendations.

2-19Remuneration

Policies

Remuneration

Report

a) The RTNC has responsibility for overseeing remuneration and

organisational matters at EROAD, including making recommendations to

the Board regarding company wide remuneration, benefits and policies,

together with overseeing the senior management team’s performance

objectives, remuneration packages, succession planning and manager

development programmes. Fundamental to the senior management

team’s achievement of success is strong alignment to the Company’s

purpose and values.

2-20Process to

determine

remuneration

Remuneration

Report

a) EROAD’s Director and Executive Remuneration Policy is set by the

RTNC with guidance from our People and Capability Team and external

advisors. The RTNC oversees the overall human resources strategy

and its implementation. It also oversees remuneration policies and

practices relating to independent remuneration consultants being

engaged, director remuneration and senior management remuneration

and financial and other reporting as it relates to remuneration. More

information can be found in EROAD’s Remuneration Report.

i) The RTNC is an independent governance body responsible

for overseeing remuneration and organisational matters at

EROAD, including making recommendations to the board

regarding company-wide remuneration, benefits and policies,

together with overseeing the senior management team’s

performance objectives, remuneration packages, succession

planning and manager development programmes.

ii)

EROAD is always willing and open to engaging with our

stakeholders. We are also committed to ensuring best practice

governance and strive to be transparent and accountable.

In line with this approach, EROAD has elected to voluntarily

comply with the Australian legislation which directs a ASX

listed entities to include a non-binding resolution enabling

shareholders to vote on the adoption of the company’s annual

remuneration report. This piece of legislation is known as

the ’Say on Pay’ regime. From FY22 EROAD has adopted

the Australian Say on Pay regime by offering shareholders

the opportunity to vote on EROADs Remuneration Report

and to call a spill meeting in accordance with that regime (if

necessary). The outcome of the voting will be non-binding.

2-21Annual total

compensation ratio

GRI Index

a)

NZ - NZD 53 : 980

Australia - AUD 67 : 416

US - USD 1053 : 25000

b)

0% ; 5.5%

c)

The above data is generated using remuneration data for employees who

were at EROAD as at FY23 year end. Due to changes in our executive

team, current executives, were not engaged for the whole financial year.

Due to a change in our HR reporting systems, we cannot access

historical remuneration data to determine % increases for these

applicable date periods

2-22Statement on

sustainable

development

strategy

Chair/CEO/

CSO letters

a) Sustainability is key to EROAD’s success. As a purpose lead organisation,

sustainability is at the forefront of our minds as we seek to deliver

intelligence you can trust, for a better world tomorrow.

EROAD’s Sustainability Policy sets out our company approach to

sustainability. This is broken down under the headings “E”, “S” and

“G” and outlines the Company’s commitment to sustainable strategy

and sustainable development.

EROAD is aiming to measure and reduce our internal carbon

emissions and is dedicated to providing customers with the insights

they need to support global sustainability initiatives.

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2-23Policy Commitments Corporate

Governance

Statement and

GRI Index

a) EROAD has key policies in place which outline our commitments to

responsible business conduct. EROAD’s purpose is delivering intelligence

you can trust for a better world tomorrow and our company values are

key to achieving this purpose. EROAD’s values are:

• We do what’s right;


We pla

y as a team;


We learn & grow; and

• We get it done.

EROAD’s values reflect our commitment to delivering the best

outcomes for our team, our customers, shareholders and wider

stakeholder group.

EROAD’s Code of Ethics and Sustainability Policy provide

guidance on behaviours that will enable the directors, employees,

independent contractors and advisors of EROAD to align their

conduct, actions and decisions with EROAD’s purpose and values.

EROAD’s Board, Legal and People & Capability Team were all

involved in setting our Code of Ethics and Sustainability Policy.

These core policies also had input from the wider Executive Team to

ensure alignment across the company.

i)

The c

ommitments do not specifically reference any

intergovernmental instruments however this Index is linked

to the UN Sustainable Development Goals and naturally, we

follow all applicable laws in our areas of operation.


ii)

EROAD’

s commitments do not explicitly refer to conducting

due diligence, however EROAD maintains internal registers to

ensure unknown conflicts of interest do not arise. EROAD also

conducts due diligence prior to engaging with suppliers.

iii)

The pr

ecautionary principle is set out in Principle 15 of the UN

Rio Declaration on Environment and Development. It states

“where there are threats of serious or irreversible damage,

lack of full scientific certainty shall not be used as a reason for

postponing cost-effective measures to prevent environmental

degradation”. EROAD is committed to sustainable operations

and development as outlined in our Sustainability Policy.

EROAD is working towards a full report against the NZ climate

related disclosure standards and as such, will be looking at

ways we can manage the inevitable environmental risks. The

level of risk EROAD is willing to take on is captured in the Risk

Appetite Statement (RAS). Key business risks are identified,

reviewed and agreed by the Executive Team and the Board

on an annual basis (and more regularly where required).

Performance against these risk limits is monitored continuously

and reported to the Executive Team and Board on a monthly

basis. EROAD adapts its risk universe to factor in emerging

risks such as climate, geo-policies and so on.

From FY24, EROAD has been operating under a renewed Risk

Appetite Statement which includes a specific statement on

management of ESG reporting risk.

iv)

EROAD Sustainability policy includes a commitment to social

sustainability and this is reinforced by our company Modern

Slavery Policy. We are committed to upholding human rights

practices in all our business-related activities.


b) EROAD is committed to respecting and upholding human rights across

all our business practices.

i) EROAD has not specifically aligned ourselves to any particular

internationally recognised human rights framework. We do

however comply with the Australian modern slavery legislation

with respect to our obligation to produce and file an annual

Modern Slavery Statement with Australian Border Force.

ii) EROAD stakeholders include our EROADers, customers,

suppliers, partners, contractors, shareholders, investor groups,

policy makers and industry regulators and associations.

EROAD does not favour any particular stakeholder group over

another as we understand and value the importance of all our

stakeholder relationships. This is key to our success.

EROAD’s

Code of Ethics, Sustainability and Modern Slavery Statement are

accessible via https://www.eroadglobal.com/global/investors/

c) All public facing EROAD policies are approved by the Board of Directors

and these commitments are reviewed at least on an annual basis.

d) Our policy commitments apply to all of our business related activities

and relationships equally. We are committed to ethical business practices

throughout our operations.

e) All employees are required to adhere to the EROAD Code of Ethics, and

we are actively implementing regular training sessions to ensure that all

staff members are familiar with this policy document and our Code of

Ethics. Our internal web platform “EHUB” documents our key policies

for internal staff and our investor website details our policies for external

parties. Business partners are made aware of our policies through our

public reports, contractual terms and declarations as applicable.

EROAD does not offer information in any other languages, English is

the primary language for all our business communications.

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2-24Embedding policy

commitments

Corporate

Governance

Statement and

GRI Index

a) As a purpose-led organisation, all members of the EROAD team

understand the importance of living our values and adhering and

implementing our commitments to responsible business conduct.

i) The Board of Directors is ultimately responsible for the

oversight of EROAD’s policy commitments. This responsibility

requires implementation and accountability on the part

of EROAD’s Executive Team. We are all responsible for

ensuring we live up to our commitments. This starts with the

Chief Executive Officer who leads EROAD by example and

receives reports from key Executive Team members. The

Chief People Officer is responsible for ensuring internal staff

do not contravene our Code of Ethics or Code of Conduct.

The General Counsel manages legal commitments and risks,

and the Chief Financial Officer is responsible for financial

commitments and risks. EROAD’s Supply Chain Officer is

responsible for supply chain commitments. Everyone has a

part to play. EROAD has a clear process for reporting breaches

of our policies. This process is articulated in our Whistleblower

Policy, available via our investor website.

ii)

EROAD aligns our policy commitments with our broader risk

management policies. Each business unit is responsible for

managing their own risk within their area in accordance with

our broader Risk Appetite Statement which sets out how much

risk we are willing to take on as a business and in what areas.

Our Risk Appetite is specifically designed to align with and

help us deliver on our strategic goals.

EROAD undertakes a supplier sustainability questionnaire to

assess any potential impacts on human rights and social working

conditions. We also assess the environmental footprint through

our carbon emissions reporting work with Toitū Envirocare.

EROAD’s Supplier Selection template requires all prospective

parties to self-declare on a wide range of ESR factors including

human rights, child labor, environmental sustainability and more.

Once a short list of proposed suppliers is decided, and based on

the Tier by which the service being sought aligns, EROAD will

then chose to visit and further audit the larger value suppliers.

Smaller value suppliers will be accepted based on the business’s

acceptance of self-declaration data.

A part of our monthly risk reporting, stakeholders across the

business are required to update the Board on any events that

may exceed EROAD’s Risk Appetite as they become aware of

anything.

iii)

EROAD c

ommunicates our policies to suppliers via our supplier

questionnaires and contact information pages. We always look

to partner with reputable companies with good standing in

their industry.

iv)

EROAD provides training on all our key company

commitments.

Our North American EROADers complete compliance training

on sexual harassment, and health & safety for employee

wellbeing which is in accordance with federal, state, city, and

county laws.

Mandatory training is provided on data privacy, cyber security,

health and safety, office safety, legal learnings, working for a

listed business, and road user charges.

2-25Processes to

remediate negative

impacts

GRI Index a) We maintain open and honest relationships with our stakeholders and are

open to hearing any concerns they may have regarding our practices and

we will aim to resolve any concerns in good faith.

EROAD is committed to corporate responsibility. We are accordingly

committed to engaging in any remediation process that may be

required to address any negative impacts that are identified. EROAD

has not identified any negative impacts requiring remediation for

the FY23 reporting period.

b) Stakeholders are able to raise any grievances they have with EROAD

and we do what’s right by addressing these. EROAD does not have any

collective bargaining arrangements. We comply with local laws and

regulations in each jurisdiction we operate and are prepared to engage

with any mediation services, governing agencies, regulatory bodies or

judicial processes where this is necessary. EROAD manages a specific

email hotline for investors to raise concerns. We also offer a dedicated

email hotline for any privacy related concerns. Any grievances raised

are escalated and investigated where appropriate before a response

can be formulated. EROAD manages these hotlines and Executive Team

owners are responsible for determining whether an issue warrants Board

involvement (usually reserved for serious issues). Where necessary,

EROAD will treat concerns confidentially and may engage independent

experts as part of the investigative process.

c)

No actions iden

tified in FY23.

d)

EROAD r

egularly engages with our stakeholders. We do this through

customer and supplier surveys, sustainability reports, investor calls,

shareholder meetings, materiality matrix surveys and local transport /

road events. We welcome feedback from stakeholders and implement

suggestions where these align with our understanding of the

expectations on us.

e)

Ac

cording to UN Guiding Principle 31, effective grievance mechanisms

are considered as those that are legitimate, accessible, predictable,

equitable, transparent, rights-compatible, and a source of continuous

learning. Effective operational-level grievance mechanisms are also

based on engagement and dialogue. EROAD strives to ensure effective

grievance mechanisms are offered and followed. We act equitably

and reasonably in all our dealings and we are focused on legitimate,

lawful and transparent practices. We engage experts where required

and are always willing to engage, understand and learn. We support

our staff in doing the right thing. Our Whistle-blower Policy supports

EROAD’s commitment to human rights and fair dealing by including a

non-retaliation clause. This Policy has been updated in FY23 to include a

truly anonymous third party reporting mechanism to engender trust and

confidence in the grievance reporting process. No grievances have been

noted in the FY23 reporting period.

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2-26Mechanisms for

seeking advice and

raising concerns

Corporate

Governance

Statement

+ GRI Index

a) EROAD has a number of mechanisms for individuals to seek advice and

raise concerns about our policies and practices in relation to professional

business conduct.

i) EROAD maintains an internal platform “EHUB” where

EROADers can view our company policies. We also maintain

other internal platforms with key information in an easily

digestible form for EROADers to view. The Executive Team,

Senior Leadership Team and Legal Team all operate with

an ’open door policy’. This means that individuals can and

should feel comfortable discussing any thoughts, questions

or concerns with their manager or Executive Team member

or by approaching our in-house Legal Team. This is the fastest

way to seek advice on EROAD’s policies and practices for

responsible business conduct. EROAD has also been running

weekly meetings (which have now moved to fortnightly

meetings) where EROADers can ask Executive Team Members

questions on an anonymous basis and these are answered in a

live Q&A.

ii)

If any EROADer has a concern about our business conduct,

they can raise this by discussing the concern with their

manager or trusted Executive Team Member. EROAD

also offers an independent whistleblower service which is

explained in our Whistleblower Policy. EROAD’s independent

whistleblower service is managed by Deloitte and offers

potential whistleblowers mechanisms to report raise concerns

via a toll free number, email or web form. All reports are made

on a confidential basis and can be made anonymously if

using the Deloitte web form offering. Deloitte will work with

EROAD to deal with any concerns in a fair manner. The Deloitte

service is available on a 27/4 basis in all countries we operate

in. EROAD’s Whistleblower Policy is available via our investor

website an internally via our platform ’EHUB’ which is used to

communicate key company information.

There was no advice sought, nor any concerns raised for the FY23

reporting period.

2-27Compliance

with laws and

regulations

GRI Index

a) EROAD has not identified any significant issues of non-compliance with

laws and regulations for the reporting period.

2-28Membership

Associations

GRI Index New Zealand

Bus and Coach Association

Civil Contractors New Zealand

Ia Ara Aotearoa Transporting New Zealand

Intelligent Transport Systems New Zealand

New Zealand Rally Championship

New Zealand Trucking Association

WasteMINZ

Australia

Australian Furniture Removers Association

Australia Rally Championship

Civil Contractors Federation New South Wales

Civil Contractors Federation Victoria

Roads Australia

United States of America

American Trucking Association

Arkansas Trucking Association

Californian Trucking Association (CTA)

Colorado Trucking Association

Commercial Vehicle Safety Association

Florida Trucking Association

Georgia Trucking Association

Indiana Motor Trucking Association

International Food Distribution Association

Louisiana Trucking Association

Mileage Based User Fee Alliance

National Private Truck Council

National Ready Mix Concrete Association

New York Trucking Association

North American Transportation Services Association

North Carolina Trucking Association

Oklahoma Trucking Association

Oregon Trucking Association

Oregon Concrete & Aggregate Producers (OCAPA)

Tennessee Trucking Association

Texas Trucking Association

Texas Aggregate & Concrete Association

Tennessee Trucking Association

Truckload Carriers Association

Trucking Association of New York

Truckers Against Trafficking

Washington Trucking Association

Women in Trucking

Global

International Bridge Tunnel and Turnpike Association

International Road Federation (Global)

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2-29Approach to

stakeholder

engagement

GRI Indexa) EROAD adopts a proactive and transparent approach to stakeholder

engagement.

i) EROAD engages with all our key stakeholders which we identity

through our business operations. We engage with investors and

shareholders, market leaders, industry regulators, governmental

organisations, local communities, consultants and independent

experts, suppliers, customers, drivers, staff members and other

people/groups/organisations that we come across.

ii)

The purpose of stakeholder engagement is often contextual

and multi-faceted. EROAD engages with investors and

shareholders on an annual basis at our Annual Shareholder’s

Meeting. We also engage with investors and shareholders as

part of the market announcements we prepare for each half

year. We adopt an approachable and transparent approach to

shareholder engagement and are responsive to emails where

investors reach out to us. We engage with industry regulators,

governmental organisations, local communities, customers

and drivers to share our offerings, gain feedback and insight

and create long term partnerships where we feel we can

add value. We view our suppliers as key business partners

and we engage with suppliers on a regular basis. External

consultants and independent experts are consulted from time

to time as needed. We view these relationships as key to our

success. We view our staff members as part of our company

family and we offer regular - both formal and informal - staff

engagement opportunities. It is our view that staff who feel

understood, valued and appreciated naturally have a more

positive approach to their work. Our goal is to ensure everyone

understands their role in EROAD’s story and feels supported in

the journey forwards. We are transparent and approachable in

our engagement with staff members across the globe.

i)

Meaningful engagement is characterised by clear

communication and understanding by all parties. EROAD seeks

to achieve and maintain meaningful engagement by engaging

openly, regularly and in good faith. By keeping communication

channels open and welcoming feedback and discussion, EROAD

is able to integrate stakeholder feedback into decision-making

(where appropriate) and provide further guidance where this

may not be deemed to be appropriate. This engenders trust and

confidence in our approach to stakeholder engagement which in

turns strengthens our relationships long-term.

2-30

Remuneration

policies

Annual Report:

Corporate

Governance

Report

a) 0% - EROAD does not have any employees covered by collective

bargaining agreements.

b)

EROAD employees are not covered by a collective bargaining agreement,

therefore this information is not applicable.

GRI-3 MATERIAL TOPICS

3-1Process to

determine material

topics

GRI Index

a) Our business plan and materiality matrix are key starting points for

assessing our material topics. Our risk reviews and papers also highlight

EROAD’s material topics.

i) EROAD has identified the actual and potential, negative and

positive impacts on the economy, environment, and people

(including human rights impacts) across our activities and

business relationships. We recently underwent a ’strategy

refresh’ with external support from McKinsey & Company.

Part of this work involved an in-depth analysis of our actual

and potential impacts, and how we might best harness these.

We are in a unique position and have the ability to have a

real positive impact on the societies in which we operate.

Our impacts on the economy are identified through financial

and business forecasting and investor analyst reviews within

the market context. Our impacts on the environment are

measured in part through our work with Toitū Envirocare and

as part of our climate risk reporting under the new Climate-

related non-financial disclosure obligations. We identify our

impact on people through multi-stakeholder engagement.

This includes employee engagement, customer engagement,

supplier engagement, engagement with policy makers, industry

regulators and associations, engagement with our drivers and

our investor community. Our engagement with suppliers helps

us identify the potential for any negative impacts, particularly

with respect to human rights practices and people safety

practices. Our purpose directs us to operate in an intelligent

way that leads to a better world for tomorrow. This purpose

underpins all our company actions. Our company purpose,

reinforced by our values, set the framework for our operations as

a responsible entity.

ii)

This will be assessed as part of our climate-related disclosure

work in FY23 .

b) EROAD’s material topics have been determined following a multi-faceted

approach to information gathering. Our IR consultants facilitated the

Materiality Matrix, McKinsey & Company worked closely with EROAD’s

Board of Directors and Executive Team to establish key focus points for

the years ahead. Various departments, groups and committees provide

advice and recommendations in relation to specific topics including our

net zero strategy, supply chain management and the like.

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3-2List of material

topics

GRI Indexa)

Our Communities

Safer communities

Health & safety

Contribution to public

policy

Our People

Occupational health &

safety

Training & development

Diversity & equality

Talent acquisition &

retention

Our Environment

Carbon emissions

Environmental impact /

natural resources

Responsible use of

materials

Our Commercial

Approach

Data integrity/reliability

Customer relationships

Sustainable financial

returns

Data privacy & security

Ethical business practices

b) Our material topics have remained the same however we have a much

stronger focus on environmental sustainability. Although environmental

sustainability has always been important to EROAD, climate change and

new regulatory and legislative requirements mean that the company has

really sharpened our focus in this area. As indicated in the company’s

FY23 Annual Report we are also focused on becoming free cash flow

positive and delivering sustainable returns to shareholders. Sustainable

operations are the core of our focus as we implement and deliver on our

new purpose to create a better world for tomorrow.

3-3Management of

material topics

GRI Indexa) A topic is material because of its importance to EROAD and our wider

stakeholder group. Within each topic, there is the potential for positive or

negative impacts depending on how they are managed. EROAD regularly

reviews our material topics and how we operate within them.

b)

No significant negative impacts have been identified in FY23.

c) Our commitment to manage each material topic is based our

commitment to our company purpose and driving sustainable growth


for our shareholders.

d)

Each material topic is managed by the relevant business unit and any

significant impacts are reported to the Board as part of our general risk

reporting process.

i) EROAD takes action to prevent or mitigate potential negative

effects. We visited a prospective supplier during FY23 and chose

not to engage with them due to concerns around worker health

and safety.

GRI-201 ECONOMIC PERFORMANCE

201-1

Percentage increase

in annual total

compensation ratio

Financial

statements

i) Total revenue $174.9m

ii) Operating expenses $72.2m

Personnel expenses $74.5m

Payments to providers of capital: Nil dividends were paid in the year,

interest was paid of $4.9m in the year.

Payments to Government in the form of taxes such as GST, FBT and

income taxes of $2.2m in NZ, $1.9m in NA and $0.8m in AU.

iii)

Economic value retained: $18.4m.

201-2

List of stakeholder

groups

Materiality

Matrix

EROAD will disclose this information in our FY24 Sustainability Report

in accordance with our obligations under the NZ climate-related

disclosure framework.

201-3Defined benefit

plan obligations and

other retirement

plans

Corporate

Governance

Statement +

GRI Index

Remuneration for US based employees, EROAD has a 401k Plan in

place which staff may opt in to.

North American EROADers may subscribe to paid medical, dental,

vision, short term disability (STD), long term disability (LTD), life

insurance available to all employees. There are buy up options for

medical, STD, LTD, and life insurance as well as additional option such

as critical care insurance.

EROAD offers kiwisaver contributions for New Zealand based

employees in line with legislative requirements, which is currently 3%.

EROAD also offers superannuation contributions for Australian based

employees in line with legislative requirements, which is currently

10.5%.

201-4Financial assistance

received from the

government

Materiality

Matrix

EROAD has a multitude of stakeholders including regulatory

bodies, suppliers and customers. EROAD has a desire to work with

organizations who share EROAD's values and goals.

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GRI-202 MARKET PRESENCE

202-1Ratios of standard

entry level wage by

gender compared

to local minimum

wage

GRI IndexCurrently no employees are on minimum wage.

202-2Portion of senior

management hired

from the local

community

GRI Indexa) The percentages below show the percentage of senior management

at significant locations of operation that were hired from the local

community

US: 100%

NZ: 100%

AU: No senior managers were hired in Australia during the FY23

period.

b) Senior management includes all executive team members, as well as

those managers who report directly to an executive member.

c) EROAD’s definition of ’local’ is within the country.

d) EROAD’

s definition for ’significant locations of operation’ are the three

markets we operate in - New Zealand, Australia and the United States

of America.

GRI-204 MARKET PRESENCE

204-1Proportion of

spending on local

suppliers

GRI Index

a) Domestic NZ manufacturing, including refurbishment of products, makes

up a small proportion of total manufacturing spend. The bulk of EROAD’s

manufacturing is being conducted by our network of international

suppliers which are not local to EROAD. This is primarily driven by cost

considerations, the proximity to larger electronic component supply

chains as well as freight networks.

b)

EROAD’s definition of ’local’ is within the country.

c) EROAD’s definition for ’significant locations of operation’ are the


three markets we operate in - New Zealand, Australia and the United

Sta

tes of America.

GRI-206 ANTI-COMPETITIVE BEHAVIOUR

206-1Legal actions taken

for anti-competitive

behaviour, antirust,

and monopoly

practices

GRI Index No legal actions have been taken for anti-competitive behaviour,

antitrust or monopoly practices.

GRI-207 TAX

207-1Approach to tax

Financial

statements

and GRI Index

There is no formal tax strategy currently in place. EROAD takes a

conservative position in regards to tax to ensure we meet all our

obligations in each of the jurisdictions we operate in.

207-2Tax governance,

control, and risk

management

Corporate

Governance

Statement,

Financial

statements

and GRI Index

EROAD has external advisors to support us with our tax governance

and risk management. EROAD takes a conservative position in regard

to tax to ensure we meet all our obligations in each of the jurisdictions

we operate in. Any changes in our approach to tax would require sign

off by the Board of Directors. The taxation calculations included in the

annual financial statements are subject to audit review.

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207-3Stakeholder

engagement and

management of

concerns related

to tax

Corporate

Governance

Statement and

GRI Index

As noted above, EROAD has external advisors globally who prepare

our tax returns and transfer pricing documentation, they act as our

agent with Tax

Authorities in each jurisdiction and would manage any concerns

arising.

207-4Country-by-country

reporting

GRI Index a) Tax is reported at a group level in the audited annual financial statements.

Individual tax returns are prepared for each tax jurisdiction within which

we operate.

The tax jurisdictions for each of the trading entities in the EROAD

Group are as follows:

b)

i / ii / iii / iv / v / vi / vii / viii / ix / x

Tax j

urisdictionNZNAAU

Entities and their

primary activities

EROAD Limited:

Transport technology

& SaaS. Parent entity

of the Group.

EROAD Financial

Services Limited:

Financing activities

within the Group

EROAD LTI Trustee

Limited: LTI scheme

trustee

Coretex NZ Limited:

Transport technology

& SaaS

EROAD Incorporated:

Transport technology

& SaaS

Coretex USA

Incorporated:

Transport technology

& SaaS

Coretex Telematics

Limited: Transport

technology & SaaS

EROAD (Australia)

Pty Limited:

Transport technology

& SaaS

Coretex Australia Pty

Limited: Transport

technology & SaaS

No. of employees

(permanent employees

as at 31 March 2023)

376 8517

Revenues from third-

party sales

94.071.69

Revenues from intra-

group transactions with

other tax jurisdictions

39.30.90

Profit/(loss) before tax-33.826.91.7

Tangible assets other

than cash and cash

equivalents

81.451.48.0

Corporate income tax

paid on a cash basis

0.00.00.0

Corporate income tax

accrued on profit/loss

4.9-3.50.7

Tax due if the statutory

tax rate is applied to

profit/loss before tax


-9

.57. 00.5

Reasons for the

difference between

corporate income tax

accrued on profit/loss

and the tax due if the

statutory tax rate is

applied to profit/loss

before tax

Differences relate

to non-deductibles

and utilisation of tax

losses

Differences relate

to non-deductibles

and utilisation of tax

losses

Differences relate

to non-deductibles

and utilisation of tax

losses

c) The information reported above is for the period 1 April 2022 to

31 March 2023.

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GRI-301 MATERIALS

301-1Materials used by

weight or volume

GRI Index Not recorded at this stage.

301-2Recycled input

materials used

GRI IndexWe do not use recycled electronic components in our products due to

the potential for early life failure. We do refurbish our products.

301-3Reclaimed products

and their packaging

material

GRI IndexWhen EROAD refurbishes its main product approximately 70% of the

product by value is reused, with the remaining 30% replaced with new

components.

GRI-302: ENERGY

302-1Energy

Consumption within

the organisation

GRI Index a)

TypeNZNAAU

Total fuel consumption within the

organisation from non-renewable

sources, in joules or multiples, and

including fuel types used

17,527Not available12,657

Unleaded petrol (litres)

Diesel (litres)30,893-3,851

b)

TypeNZNAAU

Total fuel consumption within the

organisation from renewable sources,

in joules or multiples, and including

fuel types used

---

c)

TypeNZNAAU

Electricity consumption (kWh)318,044122,18414,296

d) Not applicable

e)

TypeNZNAAU

Total energy consumption (tCO2e)1484955

f) Fuel consumption for NZ and AU has been derived from supplier

reporting on litres purchased.

Electricity consumption for the regions has been determined from the

monthly elec

tricity bills. Where this is unavailable an estimate of usage

has been determined based on number of employees and the average

usage determined on the other sites.

g)

Energy consumption within the organisation has been converted to

tonnes of CO2e using the Toitū Envirocare eManage tool as part of the

organisation’s Toitū carbonreduce certification for FY23.

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302-2Energy

consumption

outside the

organisation

GRI Index The following categories and activities from the GHG Protocol

Corporate Value Chain (Scope 3) Accounting and Reporting Standard

have been identified as relevant energy consumption outside of the

organisation sources:

Upstream categories

• Purchased goods and services

• Upstream transportation and distribution4

• Business travel

• Employ

ee commuting


Other: employ

ee working from home

Downstream categories

• Downstream transportation and distribution

• Use of sold products5

• End-of-life treatment of sold products

Energy typeNZNAAU

Upstream1

Purchased goods and services219,0756,894721

Business travel2679743

Employee commuting367413424

Employee working from home327824

Total upstream energy consumption20,0437,133812

Downstream1

Downstream transportation and

distribution4

62282-

Total downstream energy consumption62282-

Total energy consumption outside of the

organisation

20,1057, 41 5812

1. Upstream and downstream categories emissions data in tCO2e has been

extracted from the Toitū carbonreduce eManage tool and the audited

results for FY23. Reasonable assurance was obtained for FY23, except

for category 3 employee commute and category 4 purchased goods

and services which limited assurance was obtained due to the level of

estimation required for that category.

2.

2. Emissions from purchased goods and services (except for waste,

electricity distributed losses and paper use) have been estimated based

on $ spend in FY23. We will continue to work with our suppliers in the

quest for better quality data in future periods.

3.

3. Emissions from employee commuting and working from home were

estimated based on employee surveys conducted as part of the data

gathering for the Toitū carbonreduce certification.

4. 4. For FY23 do

wnstream transportation and distribution emissions have

all been allocated to the regions where the split is available. Where this

is not the case the emissions have been calculated at the Group level and

therefore allocated to New Zealand. In future periods we hope to be able

to disaggregate this data further into the region to which it relates. These

emissions also include upstream transportation and distribution where

EROAD were responsible for the organisation of the freight cartage.

5.

5. The energy consumption of our downstream categories use of sold

products and end-of-life treatment of sold products was not calculated

for our FY23 Toitū carbonreduce certification due to the difficulty in

obtaining this information and forming appropriate estimates for. This

is an area that we would like to work on and consider including in future

periods as they are areas expected to contribute significantly to the

organisations total energy consumption outside of the organisation and

through the development of our products we can somewhat influence

potential reductions in these emissions. These are also areas that our

customers would value having emissions data available for.

302-3 Energy Intensity GRI Index EROAD became certified under the Toitū carbonreduce programme

in FY22. The company reset our base year emissions to capture

operations of the entire EROAD Group following the acquisition of

Coretex in December 2021.

The following inventory summary has been taken from the Toitū

carbonreduce certification:

Category ScopetCO2e

Category 1: Direct emissionsScope 1167

Category 2: Indirect emissions from imported energyScope 285

Category 3: Indirect emissions from transportationScope 31,641

Category 4: Indirect emissions from products used by

the organisation

Scope 326,718

Total direct emissions167

Total indirect emissions28,443

Total emissions28,611

Energy included in the reported emissions figures are: fuel and

electricity. All energy consumption within the organisation is included

and a subset of energy consumption outside of the organisation as

identified in 302-2.

Under the Toitū carbonreduce programme total revenues is a

mandatory intensity measure. EROAD have also specifically chosen

total contracted units at the end of the period as a second intensity

measure due to the units influence on the revenues of the business as

well as the catalyst for the majority of our emissions.

Emissions intensityTotal emissions

Total revenues (total emissions tCO2e/$ million of revenue)175.10

Per unit (total emissions tCO2e/number of contracted units)0.13

302-4Reduction of energy

consumption

GRI Index EROAD became certified under the Toitū carbonreduce programme

in FY22. The company reset our base year emissions to capture

operations of the entire EROAD Group following the acquisition of

Coretex in December 2021. Due to the change in the base year there is

no reduction in energy consumption to report.

DisclosureDescription

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FY23

DisclosureDescription

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FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 90 PAGE 91

302-5Reductions

in energy

requirements of

products and

services

GRI Index EROAD became certified under the Toitū carbonreduce programme

in FY22. The company reset our base year emissions to capture

operations of the entire EROAD Group following the acquisition of

Coretex in December 2021. Due to the change in the base year there is

no reduction in energy requirements to report.

GRI-304 BIODIVERSITY

304-1Operational sites

owned, leased,

managed in,

or adjacent to,

protected areas of

high biodiversity

value outside

protected areas

GRI IndexNo organisational sites managed in or adjacent to protected areas and/

or areas of high biodiversity value.

DisclosureDescription

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FY23

DisclosureDescription

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FY23

304-2Significant impacts

of activities,

products and

services on

biodiversity


GRI Index No significant direct and/or indirect impacts on diversity identified.

304-3Habitats protected

or restored

GRI Index No habitat areas have been identified.

304-4IUCN Red List

species and national

conservation

list species with

habitats in areas

affected by

operations


GRI Index No activities identified that would post a threat to endangered plant/or

animal species.

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 92 PAGE 93

GRI-305 EMISSIONS

305-1Direct (Scope 1)

GHG emissions

GRI Indexa) Gross direct (Scope 1) GHG emissions was 167.4 tCO2e for the year to 31

March 2023.

b) The gross direct (Scope 1) GHG emissions are made up of CO2 (162.8

tCO2e), CH4 (0.9 tCO2e) and N2O (3.7 tCO2e) gases.

c)

Ther

e were no CO2 biogenic emissions reported for 31 March 2023 in

EROAD’s gross direct (Scope 1) GHG emissions.

d)


i) With the acquisition of the Coretex entities on 1 December 2021,

the base year for the calculation was revised to 1 April 2022 to

31 March 2023. EROAD first calculated it’s emissions and the

year that EROAD joined the Toitū carbonreduce programme was

during FY22.

ii) Gross direct (Scope 1) GHG emissions for the revised base year

was 167.4 tCO2e. Total emissions were calculated for category 1

with reasonable assurance obtained for the Toitū carbonreduce

certification.

e) All emissions were calculated using Toitū emanage with emissions factors

and Global Warming Potentials provided by the Programme.

f) Opera

tional control consolidation approach was used to account

for emissions. EROAD acquired control over Coretex Limited and its

subsidiaries on 1 December 2021. Due to the timing of the control (8

months into our period) and our ability to influence changes and obtain

information during this critical integration time Coretex operations

were excluded for FY22. Coretex operations was included in FY23 and

presented in this report.

g)

All emissions w

ere calculated using Toitū emanage with emissions factors

and Global Warming Potentials provided by the Programme.

305-2Energy indirect

(Scope 2) GHG

emissions

GRI Index a) and

b) Gross indirect emissions from imported energy (Scope 2) GHG emissions

was 84.8 tCO2e for the year to 31 March 2023. These emissions are

calculated under market-based methodology.

c)

The gases included in the calculation were unavailable.

d)

i) With the acquisition of the Coretex entities on 1 December 2021, the

base year for the calculation was revised to 1 April 2022 to 31 March

2023. EROAD first calculated it’s emissions in the year that EROAD

joined the Toitū carbonreduce programme which was during FY22.

ii)

Gross indirect emissions from imported energy (Scope 2) GHG

emissions for the revised base year were 84.8 tCO2e. Total emissions

were calculated for category 2 with reasonable assurance obtained

for the Toitū carbonreduce certification.

e)

All emissions w

ere calculated using Toitū emanage with emissions factors

and Global Warming Potentials provided by the Programme.

f)

Operational control consolidation approach was used to account

for emissions. EROAD acquired control over Coretex Limited and its

subsidiaries on 1 December 2021. Due to the timing of the control (8

months into our period) and our ability to influence changes and obtain

information during this critical integration time Coretex operations

were excluded for FY22. Coretex operations was included in FY23 and

presented in this report.

g) All emissions were calculated using Toitū emanage with emissions factors

and Global Warming Potentials provided by the Programme.

DisclosureDescription

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FY23

DisclosureDescription

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FY23

305-3Other indirect

(Scope 3) GHG

emissions

GRI Index a) Gross indirect (Scope 3) GHG emissions was 28,358.7 tCO2e for the year

to 31 March 2023

b) The gases included in the calculation were unavailable.

c)

There were no CO2 biogenic emissions reported for 31 March 2023 in

EROAD’s gross indirect (Scope 3) GHG emissions.

d) Other indirect (Scope 3) GHG emissions categories and activities

included in the calculation were:

• Category 3: Indirect emissions from transportation - business travel

(air travel, taxis, employee mileage claims), downstream distribution

for goods paid by the organisation (freight by air, rail, road and sea),

emissions from employee commuting and emissions from working

from home.

• Category 4: Indirect emissions from products used by the organisation

- emissions from purchased fuel and energy related activities

(electricity distributed T&D losses), emissions from purchased goods

and services, disposal of solid waste landfilled.

e)


i) With the acquisition of the Coretex entities on 1 December 2021, the

base year for the calculation was revised to 1 April 2022 to 31 March

2023. EROAD first calculated it’s emissions and the year that EROAD

joined the Toitū carbonreduce programme was during FY22.

ii)

ii. Gros

s indirect (Scope 3) GHG emissions for the revised base year

was 28,358.7 tCO2e. Total emissions were calculated for categories

3 and 4 with reasonable assurance obtained except for category 3

employee commute and category 4 purchased goods and services

which limited assurance was obtained due to the level of estimation

required for that category in the Toitū carbonreduce certification.

f)

All emissions were calculated using Toitū emanage with emissions factors

and Global Warming Potentials provided by the Programme.

g) Operational control consolidation approach was used to account

for emissions. EROAD acquired control over Coretex Limited and its

subsidiaries on 1 December 2021. Due to the timing of the control (8

months into our period) and our ability to influence changes and obtain

information during this critical integration time Coretex operations

were excluded for FY22. Coretex operations was included in FY23 and

presented in this report.

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 94 PAGE 95

305-4GHG emissions

intensity

GRI Index a), b) and c) EROAD became certified under the Toitū carbonreduce

programme in FY22. The company reset our base year emissions

to capture operations of the entire EROAD Group following the

acquisition of Coretex in December 2021.

The following inventory summary has been taken from the Toitū

carbonreduce certification:

Category ScopetCO2e

Category 1: Direct emissionsScope 1167

Category 2: Indirect emissions from imported energyScope 285

Category 3: Indirect emissions from transportationScope 31,641

Category 4: Indirect emissions from products used by

the organisation

Scope 326,718

Total direct emissions167

Total indirect emissions28,443

Total emissions28,611

Energy included in the reported emissions figures are: fuel and

electricity. All energy consumption within the organisation is included

and a subset of energy consumption outside of the organisation as

identified in 302-2.

Under the Toitū carbonreduce programme total revenues is a

mandatory intensity measure. EROAD have also specifically chosen

total contracted units at the end of the period as a second intensity

measure due to the units influence on the revenues of the business as

well as the catalyst for the majority of our emissions.

Emissions intensityTotal emissions

Total revenues (total emissions tCO2e/$ million of revenue)175.10

Per unit (total emissions tCO2e/number of contracted units)0.13

The split of the emissions intensity ratio has only been determined at

the Group level for FY23 as the focus is on reductions at this level.

d) The gross direct (Scope 1) GHG emissions are made up of CO2 (162.8

tCO2e), CH4 (0.9 tCO2e) and N2O (3.7 tCO2e) gases. Gases information

is not available for the other scopes.

305-5Reduction of GHG

emissions

GRI Index EROAD became a Toitū carbonreduce certified organisation for the

first time in FY22. With the acquisition of the Coretex entities on 1

December 2021 their operations have been included for the first time in

FY23, as such FY23 forms our new base year. Due to the change in the

base year there is no reduction in GHG emissions to report.

DisclosureDescription

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FY23

DisclosureDescription

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FY23

305-6Emissions of ozone-

depleting

GRI IndexInformation on emissions of ozone-depleting substances is not

currently available.

305-7Nitrogen oxides

(NOx), sulfur

oxides, (SOx), and

other significant air

emissions

GRI IndexInformation on nitrogen oxides (NOX), sulfur oxides (SOX), and other

significant air emissions is not currently available.

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 96 PAGE 97

GRI-306 WASTE

306-1Waste

GRI IndexEROAD currently collects and discloses data for waste generated as

a result of operations in New Zealand, North America and Australia.

The waste data collected is for landfilled waste from each of the

EROAD offices as well as the warehouse premises in New Zealand

for the distribution of EROAD products to customers and product

refurbishment activities. EROAD’s reporting of waste is currently on

waste generated by our own activities and none that are generated

upstream or downstream in our value chain. Reported waste data is

based on information provided by our waste disposal vendors where

available.

The following areas have been identified as significant actual and

potential waste impacts in the EROAD value chain:

Inputs, activities

and outputs

Waste genera-

tionActual and potential waste impacts

Materials and

production

Upstream in

value chain

Solid waste disposal and recycling produced from the

sourcing of raw materials and component products to

manufacture EROAD products including the packaging

to transport the materials to be manufactured.

Product

components

Upstream in

value chain

Solid waste disposal and recycling produced from the

sourcing of raw materials and component products to

manufacture EROAD products including the packaging

to transport the materials to be manufactured.

Products and

packaging

Own activities

Solid waste disposal and recycling from supplier

packaging, pallets, scrap metal, office paper, plastics

and mixed recycling, as well as generated waste from

own warehouse operations to distribute products to our

customers.

Consumption

Downstream in

value chain

Solid waste disposal and recycling from EROAD

packaging, consumables associated with installation of

the products and retirement of the product at end of life.

Product

refurbishment

Own activities

Solid waste disposal and recycling from the

refurbishment and repair of EROAD products including

that generated from spare parts and componentry

and the packaging of those. Solid waste disposal and

recycling of returned products at end of life.

DisclosureDescription

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Section

FY23

DisclosureDescription

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Section

FY23

306-2Management of

significant waste-

related impacts

GRI Index a) To prevent waste generation and to manage significant impacts

from waste generated in EROAD’s own activities, upstream and

downstream in our value chain the three R’s from the waste

hierarchy: Reduce, Reuse, Recycle are considered.

To strengthen EROAD’s focus on generating less waste, EROAD

is continuing to focus on a more circular economy. This includes

designing out waste from our products and packaging, extending the

life of products and materials and reducing consumption across the

value chain. Working with our suppliers to share this same goal of

waste minimisation is an important step in this process.

b) Waste generated by the organisation is managed by third-parties at each

of our sites. As far as we are aware the waste is managed in line with

legislative obligations as no breaches have been bought to our attention.

c) Our largest two waste generating sites, being our head office in Albany

and our warehouse in Penrose the waste taken away is measured by

general waste and cardboard using weight scales on their trucks. The

third-party supplier then undertakes further separation of the general

waste at their own facilities to identify and remove any other recyclable

materials to divert these from landfill. For our other sites being

Christchurch, Portland, New Jersey, San Diego and Sydney, the waste

removal is managed by the landlord of the leased offices. Limited data is

available on the waste removed at these other sites but we will work with

our landlords to improve the data and to better understand the processes

undertaken.

306-3Waste generatedGRI Index

2023 (metric tonnes)

Solid waste disposal total32.0

Solid waste recycling total19.3

Total waste41.3

1 Current available data relates to recycled cardboard at our Albany and

Penrose sites in NZ only.

Our largest two waste generating sites, being our head office in Albany

and our warehouse in Penrose the waste taken away is measured by

general waste and cardboard using weight scales on their trucks. The

third-party supplier then undertakes further separation of the general

waste at their own facilities to identify and remove any other recyclable

materials to divert these from landfill. For our other sites being

Christchurch, Portland, New Jersey, San Diego and Sydney, the waste

removal is managed by the landlord of the leased offices. Limited data

is available on the waste removed at these other sites but we will work

with our landlords to improve the data and to better understand the

processes undertaken.

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 98 PAGE 99

306-4Waste diverted

from disposal

GRI Index Further breakdowns of our waste are not currently available. We will

work with our third-party providers to improve our data quality as well

as look at ways to reduce our waste and for what we cannot reduce,

improve the amount that can be recycled.

306-5Waste directed to

disposal

GRI IndexFurther breakdowns of our waste are not currently available. We will

work with our third-party providers to improve our data quality as well

as look at ways to reduce our waste and for what we cannot reduce,

improve the amount that can be recycled.

GRI-308 SUPPLIER ENVIRONMENTAL ASSESSMENT

308-1New suppliers that

were screened

using environmental

criteria

GRI Index 2 new suppliers were screened using environmental criteria.

308-2Negative

environmental

impacts in the

supply chain

GRI Index No negative impacts identified. If major breach to EROAD policies,

we would cease the arrangement. Our policy is to work with suppliers

where possible to remedy any negative environmental impacts.

GRI-401 EMPLOYMENT

401-1New employee

hires and employee

turnover

GRI Index a)

NEW HIRES

BY AGEAustraliaNew ZealandUnited StatesTotal

20 and under13610

21 - 3028432

31 - 40529539

41 - 5015621

51 - 608614

61 - 6411

65 and over11

Total68428118

NEW HIRES BY

GENDERAustraliaNew ZealandUnited StatesTotal

Male5421461

Female1401051

Not Declared0246

Total68428118

23% based on number of permanent employees hired.

b)

LEAVERS BY

AGEAustraliaNew ZealandUnited StatesTotal

20 and under11

21 - 3028634

31 - 40345957

41 - 50319426

51 - 6012719

65 and over11

Total610527138

LEAVERS BY

GENDERAustraliaNew ZealandUnited StatesTotal

Female248959

Male4571677

Not declared22

Total610527138

27% based on resignations from permanent employees.

Please note: EROAD has undertaken restructuring efforts in 2023

which has caused our number of leavers to be higher than usual.

DisclosureDescription

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FY23

DisclosureDescription

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FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
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401-2Benefits provided

to full-time

employees that are

not provided to

temporary or part-

time employees

GRI Index a) United States, Australia, New Zealand,

i) Life insurance: US: Yes, AU: No, NZ: No.

ii) Healthcare: US: Yes, Health insurance: AU: Yes, NZ: Yes.

iii) Yes, N/

A, N/A

iv) Disability and invalidity cover: US: Yes, AU: Yes, NZ: Yes

v) Par

ental leave is available to all employees, Provided to all

eligible employees as per legislation.

vi)

St

ock ownership is provided to senior permanent employees.

Provided to senior permanent employees.

vii) Stock ownership is provided to senior permanent employees.

Provided to senior permanent employees. Provided to senior

permanent employees.

viii) EAP is provided to all, as is volunteer days.

b) United States, Australia, New Zealand.

401-3Parental leave GRI Index All permanent employees who have completed six months service

are eligible for eight weeks paid parental leave in addition to statutory

entitlements. We provide this to primary and secondary carers

regardless of gender.

a) 152 female, 288 males and 4 not declared employees were entitled to

parental leave.

b)

13 females and 18 males.

c) 11 females and 16 males returned to work during FY23. 2 males are still on

leave yet to return.

d) 9 females and 12 males are still employed as at 31 March 2023.

e)

Return to work = female 85% and male 89%

Retention rate = female 82% and male 75%

GRI-402 LABOUR/MANAGEMENT RELATIONS

402-1Minimum notice

periods regarding

operational changes


GRI Index This is determined on a case-by-case basis and within employment

regulations as necessary

GRI-403 OCCUPATIONAL HEALTH AND SAFETY

403-1Occupational

health and safety

management

system

GRI Index a) HSMS implementation has begun in FY23.

i) Updated health safety management systems are being implemented

in all areas of operations.

ii)

Rec

ognised risk management is being implemented.

b)

All work

ers are covered.

403-2Hazard

identification,

risk assessment,

and incident

investigation

GRI Index a) Hazards are reported through the H&S Page on Ehub (EROADs internal

intranet) where EROADers complete documentation which is then sent

to the H&S team for actioning with the appropriate leader(s). Hazards

can also be identified through routine risk review.

i) EROAD’s Group Health & Safety team sits within the EROAD People

& Capability Team. Actions are reported to the Board as appropriate.

ii) Assessment as to the quality of this process cannot yet be made but

is something EROAD is working on and will look to report on this in

future years.

b) The process for workers to report hazardous situations is currently in

progress and EROAD will look to report on this in future years.

c) The policies and processes for workers to remove themselves from work

situations where they believe they could suffer an injury is currently in

progress and EROAD will look to report on this in future years.

d) The processes used to investigate work-related incidents, including

the process to identify hazard and assess risks relating to incidents is

currently in progress and EROAD will look to report on this in future

years.

403-3Occupational health

services

GRI Index Workers medical records are kept in accordance with local legal

requirements.

403-4Worker

participation,

consultation, and

communication on

occupational health

and safety

GRI Index a) Health, Safety and Wellbeing Steering Committee Group meets regularly

to consults on health, safety and wellbeing within the business - including

policies, procedures and training.

b)

The Group HSW Senior leadership Team consults with other operational

members of the business on risk/hazard and identification of those.

c)

HSW Steering Committee is a senior led committee charged with

driving health & safety within the business. This committee is made up

of execs and senior leaders within the business who have influence over

outcomes, and who can provide senior sponsorship of all safety activity.

All EROADers commit to the health, safety and wellbeing of the business

and its people.

403-5Worker training on

occupational health

and safety

GRI Index All EROADers complete mandatory health safety and wellbeing

learning modules.

DisclosureDescription

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FY23

DisclosureDescription

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Section

FY23

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
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403-6Promotion of

worker health

GRI Index All employees are offered Healthcare as part of their employment

package, including 24-hour access to employee assistance

programmes across our global locations, as well as mobile support

through the use of our Being Well ap, so EROADers can access support

no matter where they work or what the time.

403-7Prevention and

mitigation of

occupational

health and safety

impacts directly

linked by business

relationships

GRI IndexInformation not currently available.

403-8Workers covered

by an occupational

health and safety

management

system

GRI Index a) Management system based on Health and Safety at Work Act (2015)

requirements, as well as any other legislative requirements for Australia

and North America.

403-9Work-related

injuries

GRI Index a)

i) No fatalities reported.

ii)

No high-consequence work-related injuries recorded.

iii) One work-related injury was reported during FY23 in Australia but

none in New Zealand and North America.

iv)

Crushed /partially severed finger.

v) -

b)


i) No fatalities recorded.

ii) No high-consequence work-related injuries recorded.

iii) No work-related injuries recorded.

iv) None recorded.

v) -

c)

i)

Determined through auditing and hazard analysis involving key

workers from specific departments

ii) 0

iii) All hazards identified are first attempted to be eliminated, and if

unable to be eliminated, minimisation techniques are used.

d) All hazards iden

tified are first attempted to be eliminated, and if unable

to be eliminated, minimisation techniques are used.

e) Not applicable.

f) No workers excluded.

g) Not applicable.


403-10Work-related ill

health

GRI Index No worker related ill-health recorded.

DisclosureDescription

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FY23

DisclosureDescription

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Section

FY23

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GRI-404 TRAINING AND EDUCATION

404-1Average hours of

training per year

per employee

GRI Index a) All employees are required to complete an average of 6 hours of

mandatory training as part of their onboarding.

This includes:

Mandatory Training All Staff (6 + hours)

IT Data Privacy, Cyber Security and Information Security (45mins)

eLearning

Legal Privacy at EROAD Parts 1 and 2 (60mins) EROAD eLearning

Legal Working for a Listed Business (30 mins) EROAD eLearning

Health & Safety Office Safety (23mins) Open Sesame eLearning

Welcome to EROAD New Starter Induction (90mins)(In Person &

Teams)

Hardware Familiarization (60mis) (In Person & Teams)

EROAD MYEROAD (NZ) Fleet Management Portal (60 mins) (In Person

& Teams)

Recommended eLearnings All Staff (not mandatory but assigned to

Learning Dashboards) (3hours 15mins) eLearning

1. Six Steps to Leading Productive Meetings (30mins) Open Sesame

eLearning

2.Unconscious Bias and You (45mins) Open Sesame eLearning

Open Sesame Online Learning Subscription Available to All Staff on

Demand

The Complete Agile Scrum Fundamentals Course + Certification (16

hours)

An Agile Crash Course: Agile Project Management & Agile Delivery (1hr

5 mins)

Safe Driving Distracted Driving (9mins)

Boosting Emotional Intelligence (20mins)

Productivity and Time Management (24mins)

Decision Making Excellence (30 mins)

Dealing with Irate Customers (10mins)

Writing Effective emails (24mins)

Individual Priority Management (50mins)

Microsoft TEAMS Essentials (45mins)

EXCEL 2016: Beginner (4 hrs)

Salesforce Essentials (70 mins)

Change Management Global (10mins)

Microsoft Power BI (2 hrs)

Creating an Environment based on Respect (15mins)

Health & Wellness: Take a Deep Breath (9 mins)

North America learning is via Insperity

i) Female 167 Male 302

ii)

Employ

ee Count 528 (59 Gender not disclosed) .

404-2Programs for

upgrading

employee skills and

transition assistance

programs

GRI IndexNEW ZEALAND

1. Lean Six Sigma Yellow Belt Training

Lean 6 Sigma Yellow Belt yellow belt May 2022 14 attended 4 gained

belt

Lean 6 Sigma Yellow Belt yellow belt June 2022 19 attended 3 gained

belt

2.

Business Intelligence Dashboard in a Day,

3. Dale Carnegie Telephone S

ales Growth Retention,

4. Change Resiliency (In person and Teams 1 hr sessions to all employees

backed up by

5. EROAD eLearning module ’Change Resiliency: Understanding &

Embracing Change’,

6. Chapter Lead Training 4 Half Days of Training “Manager Essentials Course

- Roseann’s Principles” 24 Enrolled


(Courageous Conversations, Goal Setting & Delegation, Feedback Rich

Culture C

oaching & Mentoring)

7. EROAD Leadership Program NA Cohort 6 November Graduates (9 male,

1 female)

8. EROAD Leadership Program NZ Cohort 5 November Graduates (10 male,

8 female)

NORTH AMERICA

Training delivered via Insperity, including orientation and overview of

policies around discrimiation.

Outplacement training provided (including CV review, interview skills

and recruitment process support), focusing on transition assistance

programs to facilitate continued employability and the management of

careers resulting from retirement or termination of employment

404-3Percentage

of employees

receiving regular

performance and

career development

reviews

GRI Index No formal framework was in place for performance reviews in FY23.

Development Plans completed

Female - 68%

Male - 73%

Not declared - 50%

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GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 106 PAGE 107

GRI-405 DIVERSITY AND EQUAL OPPORTUNITY

405-1Diversity of

governance bodies

and employees

GRI Index Diversity in North America:

i) 29% Female, 71% Male

ii) 57% 30-50 years, 43% over 50

Data above includes executive team only (as at 31 March 2023).

a)

NEW HIRES

BY AGEAustraliaNew ZealandUnited StatesTotal

20 and under13610

21 - 3028432

31 - 40529539

41 - 5015621

51 - 608614

61 - 6411

65 and over11

Total68428118

NEW HIRES BY

GENDERAustraliaNew ZealandUnited StatesTotal

Male5421461

Female1401051

Not Declared0246

Total68428118

23% based on number of permanent employees hired.

b)

LEAVERS BY

AGEAustraliaNew ZealandUnited StatesTotal

20 and under11

21 - 3028634

31 - 40345957

41 - 50319426

51 - 6012719

65 and over11

Total610527138

LEAVERS BY

GENDERAustraliaNew ZealandUnited StatesTotal

Female248959

Male4571677

Not declared22

Total610527138

27% based on resignations from permanent employees.

405-2Ratio of basic salary

and remuneration

of women to men

GRI Index a) For each employee category

New Zealand - 88/100

Australia - 81/100

US - 94/100

b) New Zealand, Australia, United States

GRI-406 NON-DISCRIMINATION

406-1Incidents of

discrimination and

corrective actions

taken

GRI Index No incidents of discrimination were identified.

GRI-407 FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING

407-1Operations and

suppliers in which

the right to freedom

of association

and collective

bargaining may be

at risk

GRI Index EROAD has performed 3 audits of Tier 1 contract manufacturing

suppliers this year. These manufacturers are based in Philippines,

Indonesia and Australia respectively. No concerns were found related

to workers’ rights during these audits.

For all other existing suppliers, no retrospective audits related to

workers’ rights have been undertaken to date. It is anticipated that all

Tier 1 and Tier 2 suppliers will be audited, either by visit or by self-

declaration, over the course of the following financial year.

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PAGE 108 PAGE 109

GRI-408 CHILD LABOUR

408-1Operations and

suppliers at

significant risk for

incidents of child

labour

GRI Index EROAD has performed 3 audits of Tier 1 contract manufacturing

suppliers this year. These manufacturers are based in Philippines,

Indonesia and Australia respectively. No concerns were found related

to child labour during these audits.

For all other existing suppliers, no retrospective audits related to child

labour have been undertaken to date. It is anticipated that all Tier 1 and

Tier 2 suppliers will be audited, either by visit or by self-declaration,

over the course of the following financial year.

GRI-409 FORCED OR COMPULSORY LABOUR

409-1Operations and

suppliers at

significant risk for

incidents of forced

or compulsory

labour

GRI Index EROAD has performed 3 audits of Tier 1 contract manufacturing

suppliers this year. These manufacturers are based in Philippines,

Indonesia and Australia respectively. No concerns were found related

to forced labour during these audits.

For all other existing suppliers, no retrospective audits related to forced

labour have been undertaken to date. It is anticipated that all Tier 1 and

Tier 2 suppliers will be audited, either by visit or by self-declaration,

over the course of the following financial year.

GRI-410 SECURITY PRACTICES

410-1Security personnel

training in human

rights policies or

procedures

GRI Index a) Not applicable.

b) Not applicable.

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GRI-411 RIGHTS OF INDIGENOUS PEOPLES

411-1Incidents of

violations involving

rights of indigenous

peoples

GRI Index No special action outside of discrimination and harassment policies and

national reporting to legal bodies by Insperity. EROAD runs diversity

and inclusion events throughout the year and in hiring practices,

remuneration reviews, benchmarking and so on.

GRI-413 LOCAL COMMUNITIES

413-1Operations with

local community

engagement,

impact

assessments, and

development

programs

GRI Index EROAD does not currently assess suppliers on their engagement with

local communities.

Internally, part of the North American People strategy for the

upcoming year is incorporating hiring initiatives around vulnerable

groups such as veterans, as well as lead community volunteering

programs for our teams.

413-2Operations with

significant actual

and potential

negative impacts on

local communities

GRI Index EROAD does not currently assess suppliers on their engagement with

local communities.

GRI-414 SUPPLIER SOCIAL ASSESSMENT

414-1New suppliers that

were screened

using social criteria

GRI Index EROAD does not yet specifically screen suppliers against social criteria.

Elements of social criteria such as health and safety in the work place

and human rights are reviewed though.

GRI INDEX |EROAD 2023 SUSTAINABILITY REPORT
PAGE 110 PAGE 111

414-2Negative social

impacts in the

supply chain and

actions taken

GRI Index EROAD does not yet specifically screen suppliers against social criteria.

No negative social impacts have been identified.

GRI-415 PUBLIC POLICY

415-1Political

Contributions

GRI IndexNo political donations.

GRI-416 CUSTOMER HEALTH AND SAFETY

416-1Assessment of

the health and

safety impacts of

product and service

categories

GRI Index All EROAD products are risk assessed for potential health and

safety impacts to customers; spanning distribution, installation,

use, maintenance and removal. This risk assessment process begins

at concept stage and is reassessed through subsequent product

development phases up to a post launch retrospective. Where relevant

our product guides highlight HSW requirements our customers should

be aware of.

416-2Incidents of

non-compliance

concerning the

health and safety

impacts of products

and services

GRI Index No incidents of non-compliance were recorded.

GRI-417 MARKETING AND LABELLING

417-1Requirements for

product and service

information and

labelling

GRI Index a)

i) Not disclosed on hardware packaging or software

ii) Not disclosed on hardware packaging or software

iii) Safe use content for hardware contained in user manuals. No safe use

content for software

iv) Limited disclosure for trained installers as part of de-installation

process

v)

Not applicable.

b) All hardware include iii and iv but not i or ii. Software doesn’t include any

of the above. ~25%

417-2Incidents of

non-compliance

concerning product

and service

information and

labelling

GRI Index No incidents of non-compliance recorded.

417-3Incidents of

non-compliance

concerning

marketing

communications

GRI Index No incidents of non-compliance recorded.

GRI-418 CUSTOMER PRIVACY

418-1Substantiated

complaints received

concerning

breaches of

customer privacy

and losses of

customer data

GRI Index EROAD did not have any substantiated complaints (whether from

customers or regulatory bodies) concerning breaches of customer

privacy.

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Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.