Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 61

NON-FINANCIAL AND SUSTAINABILITY INFORMATION STATEMENT

This statement sets out how we comply with the non-financial reporting requirements set out in sections 414CA to 414CB of the Companies Act 2006 and where you can find further information on those matters in the Annual Report. OUR BUSINESS MODEL Just has a compelling, clear purpose, to help people achieve a better later life by providing financial advice, guidance, competitive products and services to those approaching, at, or in-retirement. Our business model is centred around creating long-term value focusing on attractive segments of the UK retirement income market. Our priority is to convert the growth opportunities in our markets to deliver positive outcomes for customers, shareholders and colleagues. Our business model sets out our growth opportunities, how we create value and who we create value for. NON-FINANCIAL KEY PERFORMANCE INDICATORS The Board receives reports and management information regarding key non-financial matters such as business change initiatives, the investment programme, operational performance and colleague- related matters. The discretionary bonus plan for colleagues uses stretching financial and non-financial metrics to determine the bonus pool which the Board and Remuneration Committee review.

SUSTAINABILITY KEY PERFORMANCE INDICATORS Just has set the following key performance indicators and targets as part of its Sustainability strategy: • Amount invested in eligible green and social assets. Target: invest £825m in green and social assets over 2023 to 2025. • Level of Scope 1, 2 and business travel emissions. Target: achieve net zero in our operations Scope 1, 2 and business travel by 2025. • Level of Scope 3 emissions. Target: 50% reduction of our overall Scope 3 emissions by 2030. • An overall target to operate as a net zero business by 2050. Progress towards these targets is included on pages 34 to 35. OUR NON-FINANCIAL POLICIES We have non-financial policies which govern how we do business and how we interact with our stakeholders to help ensure that we have a positive impact and fulfil our purpose. Our policies reflect our commitment to act ethically and with integrity in all of our business relationships. We are also mindful and focused on our financial and capital position. This in turn enables us to protect our stakeholders by growing the business sustainably. Our Group policy framework is designed to ensure that all policies collectively demonstrate how all core risks to the business are effectively controlled.

The information below outlines Just’s material areas of impact relating to environmental matters and climate-related disclosures, social matters, colleagues, anti-bribery and anti-corruption matters and respect for human rights, which are in scope of the reporting requirements contained in the Companies Act 2006.

ENVIRONMENTAL MATTERS AND CLIMATE-RELATED DISCLOSURES

MATERIAL AREAS OF IMPACT

RELEVANT POLICIES AND FRAMEWORKS

Responsible Investment framework A framework used by our Investment team. Refer to our Sustainable investment strategy report on pages 36 to 39. Procurement and outsourcing policy Ensures that high standards of honesty, impartiality and integrity are maintained in our business relationships. It ensures that contractual arrangements with third parties are undertaken with due regard for the associated risks. TCFD disclosure framework Refer to our Sustainability strategy: TCFD disclosure framework report on pages 40 to 49.

• Deliver net zero targets • Manage climate issues • Carbon performance, metrics and targets • Responsible resource use – water and energy use, air emissions

DUE DILIGENCE AND OUTCOMES OF OUR POLICIES ON OUR MATERIAL AREAS OF IMPACT The direct impact of our operations on the environment is relatively low. We have reduced the carbon footprint of our operations by 82% since 2019 (market based) and the remaining carbon is from business travel, and small electricity and gas emissions from our office in Reigate. The Group is UK based with a small operation in South Africa. The Board has set clear and measurable sustainability targets for the Group’s operations to be net zero by 2025 and its investments and supply chain to be net zero by 2050, with a reduction of 50% by 2030 in line with the ABI’s climate change roadmap. Our London office building has won awards for its low environmental footprint and work is underway to reduce the carbon footprint in our other office locations.

The Group continues to invest in green and sustainable projects as part of our commitment to deliver our net zero targets. Further information can be found in the Sustainable investment strategy report. Information on Just’s sustainability pillars including the steps we are taking to leave a responsible footprint is set out in our Sustainability and the environment report and the Sustainability strategy: TCFD disclosure framework report. Colleagues were asked to complete a commuting and home working survey to help measure our impact on the planet. The Company supports sustainable travel arrangements through a number of initiatives, including a cycle to work scheme, and employees are encouraged to use sustainable modes of transport for work-related travel, where possible.

We continue to promote sustainable initiatives to our colleagues via Pawprint, our sustainability partner and eco companion. Pawprint is an app which will help us make more climate-friendly choices, and assist in allowing us to measure, better understand and reduce our carbon footprint at work.

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