EXECUTIVE · IMPACT COMMAND

ESG & Sustainability

Environment, social impact, governance — investor-grade IFC-aligned reporting

IFC Aligned · 2026

ESG Composite

74/100

+8 YoY

Carbon Reduction

-28%

vs baseline

Solar Estates

5/8

rollout Q2

Trees Planted

184,200

6 corridors

Compliance

GREEN

all 4 audits

Community Impact

88/100

jobs + CSR

ESG wheel · 6-domain composite

Concentric ring per pillar

Energy82

Water74

Waste68

Carbon76

Community88

Governance92

Carbon impact · emissions vs offsets

kt CO₂e · 12 months · 2030 net-zero target dashed

EmissionsOffsetsNet Impact

Sustainability initiative tracker

Live 6-initiative portfolio

Solar grid rollout · 5 estates

Head of Infra · ₦1.4B

Progress62%

on-track

Water reuse systems

Head of Ops · pilot

Progress42%

phase 1

Zero-waste construction pilot

COO · Ibeju site

Progress78%

scaling

Community health center · PH

CSR Lead

Progress34%

site works

Tree planting corridor · 6 estates

Env. Officer

Progress92%

ahead

Contractor safety academy

Chief Safety Officer

Progress24%

curriculum

Estate ESG ranking

Full portfolio scored across E/S/G

Estate	ESG	Carbon	Community	Governance	Status
Lekki Pearl Estate	88	82	92	94	GREEN
Ibeju City	78	76	84	86	GREEN
Abuja Hills	82	78	86	90	GREEN
Eko Atlantic Bay	74	72	78	80	GREEN
Magodo Vista	68	62	74	78	AMBER
PH Marina	54	48	62	72	AMBER
Enugu Skyline	62	58	70	76	AMBER

Environmental calendar heatmap

12-week environmental performance · flood/air/waste/energy

lessmore

Jobs Created (YTD)

4,282

▲ +36%

Youth Apprenticeships

684

▲ +42%

Community CSR Spend

₦824M

3.2% of NOI

Local Vendor Share

68%

▲ +8 pts

Governance & compliance panel

Audit + statutory review status

4/6

Annual audit · KPMG completion

signed Nov 30

Board policy compliance review

Supplier code attestation · 68 vendors

94% attested

Statutory ESG filing · Q4

due Jan 15

Board ESG committee review

scheduled Dec 18

IFC performance standards audit

PS1-8 all cleared

AI ESG Recommendation

confidence 94%

Strongest Estate

Lekki Pearl · ESG 88 · investor-grade case study candidate.

Weakest Estate

PH Marina · ESG 54 · drainage + community concerns compound.

Next Investor Uplift

Complete PH Marina solar rollout to move composite from 74 → 78.

Carbon Warning

Ibeju City construction phase will spike emissions Q1 unless waste-heat recovery approved.

Executive Action Queue

5 pending decisions

priority

Complete solar rollout · PH Marina

Infra · ₦280M remaining scope

45d

Approve waste recycling contractor

Procurement · 3 vendors shortlisted

10d

Publish ESG investor update

IR · Q4 disclosure

14d

Review water reuse pilot

Head of Ops · scale/no-scale decision

21d

Launch community health project · PH

CSR · ribbon cutting Feb 2

50d