Kingspan Group PLC

The Audit & Compliance Committee monitors the integrity of the Group's financial statements and internal controls, ensuring adherence to regulatory and ethical standards. This committee works closely with the internal audit and compliance teams to manage risks related to business conduct. [...] The Group Code of Conduct incorporates our Policy for a confidential independent hotline and details that retaliation or reprisals will not be tolerated. The policy is underpinned by the EthicsPoint hotline, a confidential and anonymous reporting tool available to both internal and external stakeholders. Employees are encouraged to report concerns directly to their line managers, but if this is not possible, they can escalate matters to the Group Legal team or through EthicsPoint. All reports are overseen by the Head of Internal Audit & Compliance and the Company Secretary, ensuring a robust process for investigating incidents. Reports and outcomes, including fraud attempts or misconduct, are presented to the Audit & Compliance Committee, which also evaluates the effectiveness of the confidential independent hotline process. [...] The Anti-Fraud, Bribery & Corruption Policy underscores the Group's zero tolerance approach to bribery and corruption, mandating that all incidents or suspicions are promptly investigated and that appropriate recovery and disciplinary actions are taken. Compliance with this policy is supported by the internal Group Accounting Manual (GAM), which governs financial and legal compliance by providing clear guidelines to prevent fraud, bribery and corruption.

Describe the process(es) your organization has in place to ensure that your engagement activities are consistent with your overall climate change strategy[…]The focus of the Kingspan Group businesses is such that the 'direction of travel' with respect to climate change strategy is critically important to the Group and this is implemented as a key part of the annual strategic planning process at both Group and divisional level. Reporting on progress and plans to deliver our all Planet Passionate targets are a mandatory part of strategic planning on an annual basis. Since the approach to climate change is integrated into the overall business plan, even down to the asset level, the objectives are consistently reviewed by all management teams. Indeed, the strategic alignment of the divisions around a central statement is regularly checked. The company seeks to use its own facilities as exemplars of what can and should be done elsewhere. The culture is to be sure to 'walk the talk'. However, when evaluating solutions, whether for internal use or for the wider market, the company recognises that solutions are situation-specific and therefore seeks to promote a range of solutions, without pre-judging the outcome. That said, the overall view is that efforts to reduce energy demand/intensity (e.g. energy efficiency) should come first, before efforts are made to deliver the remaining energy requirement from low-carbon sources. Specific strategies for the reduction of the carbon footprint of the Group via the planet Passionate programme and our science-based targets are fully coordinated at Group level through quarterly meetings involving representatives from all divisions representing every site across the globe.

Does your organization have a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement?[…]Yes