\flong-term shareholder value which may not be reflected in short-term financial performance. While there has always been a long-term sustainability ambition, the short-term strategy included launching the Yellow Heart sustainability branding towards building brand preference and affinity with our customers and stakeholders, which will eventually translate to long-term trust\" [2]. In 2017, Digi began to align its agenda directly with the United Nations (UN) Sustainable Development Goals (SDGs). Although its business model already supported all the goals, generating greater impact required Digi to better focus on its priorities. Although the Yellow Heart encompassed a myriad meanings. an assessment of Digi's activities revealed one area in particular where its contribution delivered the greatest impact, i.e. SDG 'lU Reduced Inequalities. While Digi supported all the 17 UN SDGs, as Mr Ling explained, \"SDG 10 is a focused area where we can bring about maximum impact thr0ugh the power of the internet. As our vision is to connect people to what matters most. we strongly believe that the internet should be inclusive for all to empower the society. SDG 10 fits the criteria of reducing existing inequalities in a society where the gap can be closed by lowering the barriers of access to the internet and reaping the benefits that it offers to marginalized communities". In congruence with its line of business, Digi was committed to bridging the gap in digital inequalities, and ensuring children were raised to be safe and responsible digital citizens, equipped with skills for the digital future. To continuously improve on its sustainability reporting, Mr Ling pondered on the effective ways for Digi to communicate to its many stakeholders on how its capital and resources could create value over time in the context of emerging trends, sustainability risks and opportunities and the sustainable business model. Sustainability management in the telecommunications industry The telecommunications industry consisted of digital infrastructure that supported consumers' well-being and simplified their way of life by allowing them to turn to digital channels for entertainment, information, education, essential medical and banking services and staying in touch with family and friends, while remaining productive in their work. The sector also enabled enterprises to deploy digital technologies to achieve cost savings and generate new revenue. The International Finance Corporation reported that according to the estimates of the International Telecommunications Union (ITU), at the end of 2019, there were over four billion internet users, of which over three billion users were in developing countries (International Finance Corporation, 2020). Due to the imposition of lockdown, social distancing and work from home orders to contain the COVID-19 pandemic around the world from the first quarter of 2020, the telecommunications sector saw a big jump in internet traffic and wider usage of broadband services as more people across the globe relied on connected and internet of things (IoT) devices. The traffic growth demonstrated an increased reliance on network connectivity and digital services. The growth in the usage of social media and streaming services indicated more people had turned to their mobile phones during the pandemic and the new normal. Online streaming services (such as Netflix and YouTube), social media (such as Facebook. Instagram and TikTok), online meeting platforms (such as Zoom and Webex) and online shopping channels (such as Lazada and Shoppe), reported a significant increase of active users. The self-isolation period during the pandemic also resulted in spikes in the gaming industry, as a way for people to escape reality and its associated uncertainties, as noted by the World Health Organization. Thus, the telecommunications sector continued to play an increasingly critical role in supporting customers' personal, business and lifestyle needs under the new normal, characterized by virtual learning as well as remote working. Further. businesses were forced to embrace digitalization across their value chains. Sustainability management was very important for telcos, as that could help them to maintain continuous relationships with consumers. Telecommunication services played a central role in all aspects of the daily life of people; therefore, the sustainability of the services of telcos was paramount. Among the sustainability management strategies undertaken by telcos include paying attention to the environment as they used considerable energy to run their network equipment and base stations: providing access to all consumers at reasonable prices as universal service providers, despite it being a huge financial burden for telcos; providing socially acceptable contents and avoiding undesirable contents, such as spam and child pornography; removing barriers to information access and communications technology to narrow the gap in the digital divide between information- poor and information-rich citizens: and managing e-waste ethically by preventing toxic components contaminating groundwater and polluting the environment, and enabling recycled digital equipment to be distributed to marginalized communities in underdeveloped countries (Kang et at, 2010). United Nations Sustainable Development Goals In September 2015, the SDGs received an unprecedented level of global buy-in, when they were adopted by all 193 member states of the UN. The 17 goals and 169 targets within the 2030 Agenda for Sustainable Development, reflected a bold plan for humanity and a holistic approach to address the development challenges that affected mankind and the planet. Exhibit 2 shows the 17 SDGs of the UN, which aimed to create, by 2030, a world free of poverty, hunger, disease, and want, where all life can thrive. Climate change, poverty, loss of biodiversity, gender and social inequalities presented major threats to sustainability. The SDGs provided a historic opportunity for businesses to behave and operate in a principled manner. The multiyear strategy of the UN Global Compact was to enhance business awareness in support of achieving the SDGs by 2030. As the business landscape was characterized by an accelerating and complicated combination of opportunities and risks, the SDGs delivered a business risk lens to translate global needs and ambitions into business solutions. These solutions enabled companies to better manage their risks, anticipate consumer demand and build enviable positions in growth markets. Companies could use the SDGs as an overarching framework to shape and report their strategies, goals and activities, and allowed them to capitalize on a range of benefits. Those companies that accepted the transformative power of the SDGs, and which could recognize suitable business solutions, faced the prospects of exciting and profitable new markets. Although it was the government's responsibility to tackle the implementation of SDGs at the national level by pitting both new technologies and products as well as conventional ones on a level playing field, the SDGs could not be accomplished without significant involvement from businesses. Thus, businesses played a key role as the engine of economic growth and employment, and a source of finance, technology and innovation. Achieving those goals required the input from the government, individuals and organizations within a global society. Confident and unflinching business leaders had to come forward to transform existing business models into SDG-compatible 2030 models, where there was equitable economic prosperity that did not leave anyone behind, while protecting the planet. By 2021, more than 13,000 companies signed the United Nations Global Compact, and were committed to adopting sustainable and socially responsible practices, including Digi. Sustainable development was especially relevant within the technology, media, and telecommunications (TMT) sector. Deloitte, one of the Big 4 global accounting firms, reiterated that, \"The sector plays a key role in driving the advancements in science, technology, and innovation that have been consistently recognized by the UN and other groups as a critical enabler for achieving the SDGs. Novel and technology-driven \fCommunications and multimedia industry in Malaysia The telecommunications industry in Malaysia was highly competitive. The battle among the top four mobile operators, namely, Axiata, Digi, Maxis and U Mobile, was so intense that when one mobile operator offered the \"best rate in town", the other operators would most likely follow suit with a new campaign a week or a few days later. Every year, telcos contributed a significant portion of their revenue to the Universal Service Provision (USP) fund managed by the Malaysian Communications and Multimedia Commission (MCMC). The contribution would be used to expand the network coverage into rural areas of Malaysia, including the provisioning of internet centers strategically located across Malaysia. which inevitably improved the lives of the community in those areas. In 2018, the Malaysian communications and multimedia (C&M) industry constituted 8% of Bursa Malaysia's total market capitalization. According to Statista (2019), in 2018, there were 28.7 million internet users in Malaysia, and the smartphone was the most common device used to access the internet at a rate of 93.1 % (Statista, 2019). Moreover, the Internet Users Survey 2018 released by the MCMC stated that nine out of 10 children aged between 5 and 17years were internet users, making them vulnerable to various online risks. There was an upward trend in the number of mobile cellular subscriptions; in 2019, the total number of mobile cellular subscriptions rose by 5.2% in comparison to 2018. Besides, because of the high usage of the internet during the Movement Control Order (M00) in 2020 triggered by the COVID-19 pandemic, the government announced the Prihatin Fiakyat Economic Stimulus Package (PRIHATIN) on 27 March 2020, with a special package offered, including free Internet of 1GB per day to facilitate the daily tasks of people. Besides, the five-year National Fiberisation and Connectivity Plan (NFCP) kicked off in 2019 to upgrade the country's digital connectivity, especially in rural areas. With the NFCP, the people could enjoy a quality broadband experience that might bridge the digital divide between residents in urban and rural areas, as well as between Peninsular Malaysia and Sabah and Sarawak. Meanwhile, the implementation of 5G in Malaysia was expected to change the level of connectivity and serve as an important variable in the country's economy, with impacts on the government, lives of the people and businesses. In August 2020, the Government introduced the National Digital Network (JENDELA) initiative, a digital infrastructure plan to meet the needs of digital connectivity and to prepare the nation for a gradual transition to 5G technology. Sustainability landscape in Malaysia When corporate social responsibility {CSB} practices were growing on a global scale, Malaysia was riding that momentum. The Malaysian Government was one of the earliest in Asia to enact CSR reporting requirements for public listed companies (PLCs). Bursa Malaysia, the country's Stock Exchange, was committed to promoting a balanced business environment among PLCs while adhering to core values that contribute to social and environmental well-being. Bursa Malaysia believed that while delivering value to stakeholders, PLCs had to consider the importance of the marketplace, workplace, environment and community, and how business operations might have an impact on these areas. Thus, Bursa Malaysia launched the CSR framework in 2006 to highlight to all PLCs that CSFi was more than just philanthropy and community initiatives[7]. Bursa Malaysia made it mandatory for all PLCs to disclose their CSFi activities in their annual reports, by requiring, \"A description of the corporate social responsibility activities or practices undertaken by the listed issuer and its subsidiaries, or if there are none, a statement to that effect"[8]. Initially. CSFi was largely seen as philanthropy. For example. the Malaysian Association of Chartered Certified Accountants (ACCA), in conjunction with their 2007 Malaysia Environmental and Social Reporting Awards (MESRA) day, revealed multiple CSFi reporting weaknesses, including companies being overly focused on philanthropic activities. This propelled the migration from CSR reporting to sustainability reporting, which encouraged companies to be transparent about the details of their operations pertinent to their stakeholders, thereby reflecting their commitment and accountability to ensuring sustainable business practices. Bursa Malaysia took the lead as a regulator and a listed entity to publish its inaugural sustainability report in 2011 to propel more PLCs to follow suit. Despite Bursa Ivlalaysia's efforts, CSR reporting was still inclined to be focused more on social aspects of the business its people and the community, without adequately addressing sustainability-related concerns connected to business operations. A study on the state of sustainability reporting in four ASEAN countries based on the sustainability practices of the Top 100 companies as disclosed in annual reports, standalone reports, or corporate websites from 1 January 2014 up to 31 December 2015, conducted by ASEAN CSR Network and National University of Singapore, found that: I Thailand had the highest overall quality of sustainability disclosures, followed by Singapore, Indonesia and Malaysia. I The environmental indicator had the lowest level of disclosure across all four countries. I Companies that used the Global Reporting Initiative (GRI) framework as guidelines for their sustainability reporting, had a higher level of disclosure than those that used other or no frameworks. I Government-linked companies (GLCs) and state-owned enterprises (SOEs) disclosed more sustainability information than non-G LCsfnon-SOEs. I Although a large number of Malaysian companies provided the CEO statement on the relevance of sustainability, only a handful described key impacts, risks and opportunities. as well as what they considered as material to their business. It was therefore timely that in 2015, Bursa Malaysia issued the Sustainability Reporting Guide and Toolkit to help companies to report a narrative statement of their material economic, environmental and social (EES) management. On 22 December 2014, Bursa Malaysia and Financial Times Stock Exchange {FTSEJ introduced the FTSE4Good Index for the Malaysian market. The FTSE4Good Index included PLCs, which conformed to corporate responsibility practices, which in turn, would attract Socially Responsible Investment (SRI) funds. This index was one of the first in Asia to be part of the worldwide Fl'SE4Good benchmarks to support investors in making ESG investments and to enhance the profile of companies with leading ESG practices in Malaysia. As of 30 June 2020, there were 73 companies in the Bursa Malaysia FTSE4Good Index. To strengthen sustainability disclosures of PLCs in Malaysia, Bursa Ivlalaysia, in collaboration with relevant stakeholders, continued to enhance the capacity of PLCs to provide quality disclosures. This included advocating PLCs to adopt Bursa Malaysia's Sustainability Reporting Framework, aligned with GRI 4 requirements to strengthen the comparability and rigor of the sustainability information and data presented. In addition, the Securities Commission worked closely with Bursa Ivlalaysia to enhance the Sustainability Reporting Framework by identifying critical EES indicators to be included in the annual reports of PLCs. Periodic reviews on the quality of disclosures would also be undertaken to address any gaps, by considering sector-specific disclosure expectations. Bursa Malaysia held on-going dialogues to understand the investors' expectations concerning disclosures and to address any communication gaps between investors and companies on sustainability matters. In a related development in 2017, the revised Malaysian Code on Corporate Governance (para 11.2) prescribed \"Large companies are encouraged to adopt integrated reporting based on a globally recognized framework". An integrated report was the main report from which all other detailed information emanates, such as annual financial statements. governance and sustainability reports. It was concise communication about how a company's strategy, performance, governance and prospects, lead to value creation. An integrated report, hailed as a game-changer for corporate reporting globally, was a means of improving communication to key stakeholders and attracting capital. The preparation of this report required integrated thinking of the relationship between its various operating and functional units, thus breaking down internal silos and reducing duplication. Exhibit 7 summarizes the key milestones in the sustainability reporting landscape in Malaysia. Sustainability journey and reporting at Digi Digi had been using the term, \"CSR\" since 2006. when Bursa Malaysia established a framework and introduced a requirement for PLCs to report their CSR activities in annual reports. Subsequently, from 2010 to 2015, emphasis was given to improving internal controls and governance aspects within the organization, in addition to the social initiatives to embrace \"Corporate Responsibility\" expectations. From 2015 up to 2019, Digi used the term \"Sustainability\". In 2018, a new standalone Sustainability Department was formed under the Corporate Affairs division, helmed by the Chief Corporate Affairs Officer. Mr Ling oversaw the daily operations of the team to meet the non-financial Key Performance Indicators (KPIs) established jointly with Telenor Group Sustainability. Sustainability KPIs were reported quarterly to the Responsible Business Working Committee, comprising Heads of Departments and senior leaders. During the Responsible Business quarterly forums, strategies, performance of sustainability indicators, business environment, policies and targets, were deliberated, reported and signed by the Chief Financial Officer. The insights gleaned from the forums formed the building blocks for progressively improving key material issues and setting short to long-term targets. As part of the Telenor Group, Digi also established a non-financial reporting system with targets for selected indicators and these contributed to the wider KPIs established at the Group level. Exhibit 8 illustrates the sustainability governance structure at Digi. From 2016 to 2020. Digi began developing its industry leadership positioning for sustainability in the following ESG areas: I Environmental developed consistent environmental initiatives, including Management Systems, ISO and Sustainability Reporting. I Social created Digi's flagship sustainability programs for \"Safe Internet\" and \"Skills for Digital Future\" toward supporting SDG 10. I Governance worked across functions to build a culture of integrity (anti-corruption, code of conduct, no-gift policies, whistleblowing, etc.), including a code of principles in the supply chain. Mr Ling pointed out that his team worked closely with other departments to report a concise, reliable, and balanced disclosure of material matters without unnecessarily increasing the length of the report or attempting to aim the report at all stakeholders which would be contrary to the objective of the report. i.e. value creation. He emphasized how management decided what sustainability information to disclose and ways to verify the accuracy of the information: "We conduct a materiality assessment involving external stakeholders (biennially) and Digi's Senior Management teamr'Board (annually) on key aspects, risks and opportunities affiliated with the telecommunications and technology sector. The results obtained from our stakeholder management toolkit are then mapped out in a Materiality matrix to assess prioritization. In performing this assessment, we take guidance from Telenor Group as well as Bursa's Materiality Assessment toolkit. We are also guided by best industry practices in deciding the scope and b0undaries of our sustainability reporting, such as GRI Standards, Telenor Group Non-Financial Reporting Procedures, and Digi's Standard Operating Policy and Procedures on Sustainability Reporting. These policies and procedures guide the scope and boundaries of reporting. roles and responsibilities, internal control processes and definitions for all reported parameters"[9]. Digi followed local and international standards in preparing sustainability reports, as well as its Standard Operating Policy and Procedures based on Telenor Internal Policy documents to meet its commitments to sustainability reporting. As a PLC, Digi adhered to the Bursa Malaysia sustainability framework. Beyond Bursa. Digi was guided by the best industry practices in deciding the scope and boundaries of GRI international standards. The GRI guidelines were one of the most trustable international standards worldwide. Further, as part of Telenor Group. Digi reported its environmental impacts to GDP (previously known as Carbon Disclosure Project). In 2020. Digi started to adopt an integrated reporting approach, hailed as a forward-looking journey, to connect financial, social, governance and performance information, hence drawing greater relevance to financial and non-financial aspects, to enhance transparency and accountability to its stakeholders. The transitioning from CSR to \"Responsible Business" warranted a greater and deeper engagement with a much larger base of stakeholders, representative of the diverse entities in Malaysia. Digi smart partnerships with stakeholders Digi's investments in sustainable initiatives were closely aligned with the company's vision and strategies. Digi believed that through responsible business commitment, such as the Yellow Heart. the company could build trust with stakeholders and strengthen brand affinity with its customers. To ensure that these initiatives were sustainable and carried out at scale, Digi partnered with like-minded stakeholders that shared its vision. At the Telenor Group level, Digi had a global partnership agreement with UNICEF, focused primarily on Safe Internet and Skills for a Digital Future. Digi was the first mobile operator in the world to undertake a \"Mobile Operators Child Flights Impact Assessment" {MOCRIA) developed by UNICEF to evaluate the impact of its operations, and to make it possible for children worldwide to safely explore and enjoy the best of what the information and communication technology industry had to offer. Digi believed that cyber-safety was extremely crucial as accessibility to the internet no longer had any age barriers. As technological devices continued to become more affordable, the number of children who became regular users would be on the rise. For initiatives linked to SDG10 Reduced Inequalities, Digi partnered with the Ministry of Communications and Multimedia, MCMC, UNICEF, Ministry of Education (MoE), Childline, The Star RAGE and many others, to develop digital competencies and resilience of Malaysians to online risks. For example, Digi conducted the largest child online safety survey amongst Malaysian schoolchildren and also piloted an initiative together with UNICEF Malaysia and Childline Malaysia to inspire and empower children to be creative digital storytellers. Leveraging on smartphones and photography apps, the company empowered children from urban low-income families, refugees and indigenous communities, with tools and guidance from field experts, to tell life stories through digital photography and mobile editing skills. In November 2018, the company engaged multiple stakeholders and showcased the impact of this project at the annual Partnering for Reduced Inequalities {PFRIJ event. Another business group that Digi engaged with were the small and medium enterprises (SMEs). Together with SME Corp. and other partners, Digi conducted a program to equip local SMEs with tools and skills to digitalize their businesses and to grow their online presence, consequently enabling growth opportunities globally. The program empowered over 1,000 SMEs with digital tools and opportunities for global expansion, thus fostering growth in the SME sector. Digi also hosted a Sustainability Day 2019I summit to upskill Malaysian SMEs by inculcating the importance to incorporate sustainable business practices as part of their growth strategy. Over 160 corporations and SMEs attended this event. Digi Sustainability Day was organized in collaboration with the Federation of Malaysian Manufacturers, Telenor Group and UNICEF. At the opening panel forum, representatives from Telenor Group, KPMG Malaysia and CIMB Bank, discussed the importance of running a sustainable business for future growth and how SMEs could commence their sustainability journey. In the second panel forum on Understanding the Future Workforce, representatives from Google Malaysia. Malaysian Bar Child Rights Advocate and UNICEF, discussed the issue of understanding and engaging Gen Z, and the challenges, opportunities and expectations facing this new, digitally dependent workforce. In 2021, Digi, as part of the founding member of the CEO Action Network Malaysia, a coalition of leaders from 48 Corporate Malaysia PLCs collaborated together to shape policies, engage stakeholders and create a favorable ecosystem for sustainable businesses and sustainable development in Malaysia. The CEO Action Network, also known as "CAN", was a closed-door peer-to-peer informal network of CEOs of leading Malaysian businesses. Together, CAN ran a series of webinars focused on sustainability advocacy, action and performance as well as capacity building for companies. Digi also constantly engaged with other stakeholder groups, such as investors and analysts throughout year to understand their expectations. According to Mr Ling, \"They are vital partners in sharing best practices from organizations, be it from the same or adjacent industries, and providing credible insights on ESG standing and valuation for us to benchmark ourselves against. Digi took a holistic view and collated ESG expectations from myriad stakeholder groups regulators, customers, partners, the government, NGOs, suppliers, media, and investors, weighing these expectations against our own". The Yellow Heart Strategy Digital inclusion and resilience The Yellow Heart was a strategy with multiple areas of commitments closely affiliated to ESG, namely Digital Inclusion and Resilience, Diversity and Inclusion, Environment, Supply Chain, Data Protection, Cybersecurity, Ethics and Compliance, Human Rights, and Inclusive Business, all of which contributed to creating a more sustainable digital future for all. The two social initiatives, namely Enabling Digital Inclusion and Building Digital Resilience, were at the core of the Yellow Heart strategy. given that children were \"growing up digital\"; therefore, it was pertinent that alongside access, they used safe connections, as extolled by the CEO of Digi, Mr Murty: \"Access to opportunities should be equal to everyone. This is our purpose in existing as a business, to empower societies and reduce inequalities"[10]. Although the internet opened up the world of knowledge and opportunities, many people were still left behind. The Yellow Heart was created to reduce inequalities, lower barriers to entry for disabled communities and seniors, protect families and children and build capacity for over one million children in Malaysia by 2020. Mr Ling explained that the Yellow Heart commitment was more relevant to Digi's stakeholders since one of the main scopes of Digi's work area was internet-related instead of non-material and philanthropic issues. Digi was the first rider of this commitment among other partners and chose \"Safe Internet" as one of the responses to inequality issues to protect children as well as adults. Given the importance of safe internet as a part of the Yellow Heart's commitment, one of the inequalities in this area was related to cyber safety awareness. In daily life, the internet has made it much easier for cyberbullying and harassment to happen among netizens. From 2011, Digi began creating awareness and providing guidance and resources to identify and prevent cyberbullying as well as to strengthen support networks and reporting channels. Online sexual grooming was another example of inequalities that causes harm to societies. To protect children from cyber grooming, Digi taught them to be predators on the internet and nurture responsible usage, without endangering themselves or others. These kinds of dangers were not detectable by cybersecurity solutions (keyword, anti-malware), but preventable only when people had greater awareness, better common sense and digital resiliency skills, which Digi focused on. Digi conducted the largest survey in Malaysia among 14,000 children in the years 20052006 to check on how children protect themselves from some of the risks of being globally interconnected. Subsequent surveys to understand the effectiveness of digital resiliency strategies adopted by secondary school students revealed that children knew how to protect themselves better when something went wrong, such as by reporting or blocking (Exhibit 9). Another survey (Exhibit 10) also revealed a worrying trend on cyberbullying amongst girls and prompted Digi to take a more targeted approach by joining forces with Miss Universe Malaysia 2018 in her YellowHeart#DaretoShout campaign. As a strong advocate of cyberbullying awareness and to be a positive role model, she partnered with Digi by visiting selected schools in the Klang Valley and Penang and shared her personal cyberbullying stories, aimed at educated students on digital resilience strategies (Exhibit 11). In 2021, Digi celebrated their Safe Internet 10-year anniversary by making available a wealth of resource collected and created in the last decade into one public website (wwwsafeinternetmy) to further build capacity and advocacy. It also conducted another Digital Life Survey with a few thousands young people to further understand the influence of Covid-19 pandemic on their digital usage, online learning and internet safety. The survey hoped to provide insights to guide future planning of programmes to support a post pandemic societal recovery. On the education front, in February 2020, Digi initiated its commitment to \"Future Skills for All\" (FS4A), as Mr Ling elaborated: \"All public primary and secondary schools currently have Computer Science classes known as Reka Bentuk Teknologi (RBT), and Asas Sains KomputerISains Komputer (ASK/SK)[11]. We have taken the upper primary modules of the BET and secondary modules of the ASKJSK syllabus and converted them into online learning video-based modules. We have also distributed micro: bit quick-start kit boxes to more than 130 Digi-managed internet centers across Malaysia to provide greater access to digital learning tools for students from underserved communities. The devices benefited close to 7,000 students who frequent these internet centers. The micro: bit quick-start kit boxes ensure that students are equipped with hands-on practical tools that will enrich and aid their learning experiences". Digi also partnered with the MoE to serve as one of its content partners and was committed to hosting its digital learning modules and tools on MoE's Digital Educational Learning Initiative Malaysia (DELIMa) platform, to enable teachers and schoolchildren to access the FS4A modules and CyberSAFE in Schools resources in both Bahasa Malaysia and English languages. Exhibit 12 highlights the success stories of Digi's JomStudi initiative, a digital learning hub launched in 2019 that aggregated school syllabus-based content to make digital learning more available to underserved communities where access to tuition centers and learning resources might be limited. Mr Ling summed up Digi's tactical move towards digital learning as follows: \"In 2021. the Future Skills programme, which was built on a digital platform, proved to be timely and beneficial to students studying at home due to the pandemic. Students from more than 340 schools actively enrolled in the c0urses and learnings to further develop their digital skills. Digi and UNICEF further collaborated to improve these modules through inclusive initiatives such as making it available in more languages, incorporating subtitles and also planning toward embedding sign language in the near future". Targets and achievements of the Yellow Heart Digi categorized its target achievement based on ESG indicators. With the Yellow Heart, there was now greater clarity and visibility in the communication of targets and prioritized areas. Mr Ling listed the achievements and ambitions for the Yellow Heart as follows: I Environment improved carbon intensity performance, with a 10-year environmental target set by 2030. I Social commitment to Safe Internet and engagement target with schoolchildren (to achieve one million by 2020). Achievement: 800k achieved in 2019 (accumulated). In the year 2020, due to the CO'v'ID-tg pandemic and school closure in Malaysia, engagements were a challenge. Education was severely disrupted due to the pandemic, but this accelerated the adoption of digital learning with teachers using technology to engage with students at home. To mitigate this, the company incorporated its modules and resources (comprising future skills and internet safety skills) into MoE's DELIMA platform. I Governance 100% adoption of the annual refreshed Code of Conduct (CODE) (including new or updated areas) to ensure every Digi employee understood and complied. On supply chain sustainability training (including anti-corruption, health and safety), Digi consistently met the annual target for training suppliers based on Health, Safety and Environmental (HSE) requirements and standards. Digi's internet safety initiatives were recognized by ECPAT INTERNATIONAL in the research report titled \"The Sexual Exploitation of Children in Malaysia\" published in 2020 (Ecpat, 2019). Besides, Digi was recognized as the Best Managed Company and Most Committed to Social Causes in Malaysia. Additionally, Digi achieved high awareness of giving back to community initiatives during the COVID-1Q pandemic as it was ranked 2nd in brand recall, for brands that had taken additional efforts to help the society during the pandemic (Nielsen Brand Health Tracker, 2020). With regards to the online child safety capacity building programs, Mr Ling commented: \"In collaboration with our partners, we would have trained around a million children by the end of 2020. Our training approach for children is both in the area of prevention and cure. For prevention, we have trained children to identify risks on the internet, and age-appropriate tactics on how to avoid them. For the cure strategy, we have bridged the children to support systems through our smart partnership with child helplines, various non-governmental organizations (NGOs) as well as the Royal Malaysian Police. As we have more than 11 million customers across Malaysia, we have also taken various initiatives to create awareness and provide various family-friendly resources for our customers". What next? The prevailing challenge to produce the sustainability report was ensuring consistency, comparability and authenticity of the reported data. As Digi started to use integrated reporting, it was even more crucial to draw clearer linkages of ESG data to financial data, to emphasize areas of value creation, as well as forward-looking strategies that included setting clearer targets and deliverables. This also meant that Digi needed to invest a lot more time to ensure its periodical data collection and reporting was done more coherently and consistently. Other challenges included educating both internal and external stakeholders on the need to focus on responsible business. This entailed creating awareness and understanding of some focus areas which were less well-known among employees. Toward this end, lvlr Ling reassured that: "In 2021, all employees have to complete a mandatory four-hour learning program on our Strategy and another four hours specifically on Responsible Business topics. These contribute to the culture of continuous \f\f\f\f\f\fExhibit 5. Digi environmental performance Table E2 Period end date Reporting currency Period status ESG report ESG reporting scope ESG report auditor name ESG Combined score ESG score (Weight 100.0%) Environmental pillar score (Weight20.3%) Social pillar score (Weight 53.2%) Govemance pillar score (Weight 26.5%) ESG controversies score Resource use (Weight 7.1%) Resource reduction policy Policy water efficiency Policy energy efficiency Policy sustainable packaging Policy environmental supply chain Resource reduction targets Targets water efficiency Targets energy efficiency Environment management team Environment management training Environmental materials sourcing Toxic chemicals reduction Total energy usei'million in revenue $ Energy use total Energy purchased direct Energy produced direct Indirect energy use Electricity purchased Electricity produced Grid loss percentage Renewable energy use ratio Renewable energy supply Total renewable energy to energy use in million Total renewable energy Renewable energy purchased Renewable energy produced Renewable energy use Cement energy use Coal produced (raw material in ton) total Green buildings Total water usefmillion in revenue $ Water withdrawal total Fresh water withdrawal total Water recycled Environmental supply chain management Environmental supply chain monitoring Env supply chain partnership termination Land environmental impact reduction Emissions (Weight 7. 1%} Policy emissions Targets emissions 2020 20191231 MYR Complete Yes 100% Ernst & Young TRUE TRUE TRUE FALSE TRUE FALSE FALSE FALSE TRUE FALSE TRUE FALSE 666.67 1,020,384.00 1,007,892.00 504.00 10,800.00 849,960.00 504.00 493.93 504.00 504.00 TRUE TRUE 51.52 78,856.00 78,856.00 TRUE TRUE FALSE FALSE B+ TRUE TRUE 2019 20191231 MYR Com plete Yes 1,086,912.00 288.00 902,052.00 288.00 264.90 288.00 288.00 TRUE TRUE 60.89 93,770.00 93,770.00 TRUE TRUE FALSE FALSE 8 TRUE TRUE 2018 20181231 MYR Complete Yes 1 00% 1,032,444.00 1,476.00 827,496.00 1,476.00 ' ,427.58 ' ,476.00 ' ,476.00 'RUE 'RUE 64.89 '02,548.00 '02,548.00 2017 20171231 MYR Complete Yes 100% KPMG 1,096,200.00 1,800.00 697,752.00 1,800.00 1,639.34 1,800.00 1,800.00 TRUE TRUE 64.63 101,328.00 101,328.00 TRUE TRUE FALSE FALSE B TRUE FALSE 2016 201 61 231 MYR Complete Yes 1 ,020,528.00 1 ,872.00 603,000.00 1,872.00 1,872.00 TRUE TRUE 80.80 118,865.00 118,865.00 TRU E TRU E FALSE FALSE 8+ TRU E FALSE 201'5 20151231 MYR Complete Yes 100% Ernst &Young TRUE TRUE TRUE FALSE TRUE FALSE FALSE FALSE FALSE FALSE FALSE FALSE 589.71 950,400.00 948,240.00 2,160.00 587,700.00 2,160.00 2,160.00 TRUE TRUE 68.91 111,053.00 111,053.00 TRUE TRUE FALSE FALSE 8 TRUE FALSE (continued) Table E2 2020 2019 2018 2017 2016 2015 Emission reduction target percentage 50.00% 50.00% Emission reduction target year 2030 2030 Biodiversity impact reduction FALSE FALSE FALSE FALSE FALSE FALSE Estimated CO2 equivalents emission total 166,208.00 173,547.00 165,507.00 156,188.00 140,924.00 133,634.00 002 estimation method Reported Reported Reported Reported Reported Reported Total 002 emissionsimillion in revenue$ 108.59 112.69 104.72 99.62 95.80 82.92 002 equivalent emissions total 166,208.42 173,547.00 165,507.00 156,188.00 140,924.00 133,634.00 002 equivalent emissions direct, Scope 1 10,737.00 10,677.00 11,738.00 24,262.00 26,351.00 22,048.00 002 equivalent emissions indirect, Scope 2 155,471.42 162,870.00 153,769.00 131,926.00 114,573.00 111,586.00 002 equivalent emissions indirect, Scope3 0.49 1.07 1.13 1.14 1.30 1.01 To Revenues US$ (m) 002 equivalent emissions indirect, Scope3 744.45 1,653.00 1,782.00 1,782.00 1,912.00 1,628.00 0arbon offsetsi'credits Emissions trading FALSE FALSE FALSE FALSE FALSE FALSE 0ement 002 equivalents emission Climate change commercial risks opportunities TRUE TRUE TRUE TRUE TRUE TRUE NOx and 80x emissions reduction FALSE FALSE FALSE FALSE FALSE FALSE VOC emissions reduction FALSE FALSE FALSE FALSE FALSE FALSE Particulate matter emissions reduction FALSE FALSE FALSE FALSE FALSE FALSE Total wasteimillion in revenue $ 0.19 0.20 0.27 0.23 0.22 0.42 Waste recycled to total waste 4.36 11.29% 1.70% 5.38% 5.21% 41.21% Total hazardous wastei'million in revenue$ 0.03 0.02 0.09 0.04 0.01 0.21 Waste total 298.00 310.00 429.00 353.00 326.00 677.00 Non-hazardous waste 251.00 281 .00 284.00 284.00 308.00 334.00 Waste recycled total 1300 35.00 7.30 19.00 17.00 279.00 Waste recycling ratio 4.36% 11.29% 1.70% 5.38% 5.22% 41.21% Hazardous waste 47.00 29.00 145.00 69.00 18.00 343.00 Waste reduction initiatives TRUE TRUE TRUE TRUE TRUE TRUE eWaste reduction TRUE TRUE TRUE TRUE TRUE TRUE ISO 14000 or EMS ISO 14000 ISO 14000 ISO 14000 ISO 14000 ISO 14000 ISO 14000 EMS certified percent Environmental restoration initiatives FALSE FALSE FALSE FALSE FALSE FALSE Staff transportation impact reduction FALSE FALSE FALSE FALSE FALSE FALSE Environmental expenditures investments FALSE FALSE FALSE FALSE FALSE FALSE Environmental expenditures Environmental provisions Environmental investments initiatives FALSE FALSE FALSE FALSE FALSE FALSE Selfreported environmental fines to 0.00 0.00 0.00 0.00 revenues in million Selfreported environmental fines MYR 0.00 MYR 0.00 MYR 0.00 MYR 0.00 Environmental partnerships TRUE TRUE TRUE TRUE TRUE TRUE Internal carbon pricing FALSE FALSE FALSE FALSE FALSE FALSE Internal carbon price per ton Policy nuclear safety FALSE FALSE FALSE FALSE FALSE FALSE Innovation (Weight 6.2%) D D D D D 0 Environmental products FALSE FALSE FALSE FALSE FALSE FALSE Ecodesign products FALSE FALSE FALSE FALSE FALSE FALSE Revenue from environmental products Percentage of green products Total Env R&Dimi||ion in revenue Environmental R80 expenditures Noise reduction FALSE FALSE FALSE FALSE FALSE FALSE Fleet fuel consum ption Hybrid vehicles FALSE FALSE FALSE FALSE FALSE FALSE Fleet CO2 emissions Environmental assets under mgt FALSE FALSE FALSE FALSE FALSE FALSE ESG assets under management (continued) \f\f\f\fExhibit 9. Online threats to children Figure ET I THE NATURE OF THE INTERNET GIVES RISE T0 SPECIFIC RISKS FOR CHILDREN Source: Malaysian Communications and Multimedia Commission, 2018 \f\f\finclusion, with insights and experience in social innovation, green technologies and sustainability and integrated reporting. He has previously worked as a marketer in the FMCG industry before taking on several roles in Digi, including International Marketing and Regulatory Strategy. He is an industry thought leader, advocating and contributing to online social issues such as digital citizenship, cyberbullying and cybergrooming and has been awarded the \"CyberSAFE Professional of the Year\" in 2012 and in 2016 by CyberSecurity Malaysia (an agency under the Ministry of Science. Technology and Innovation). He is a regular speaker at conferences and seminars on sustainability related issues. With a passion to nurture the next generation, he is also a trainer and counselor in his local church and together with his wife: they have been mentoring youths and young adults for the past two decades. A keen board gamer and an avid reader, he is married with two daughters