2021 GRI Content Index Report

102-1

Name of the organisation

Name of the organisation

EOH Holdings Limited (EOH)

102-2

Activities, brands, products and services

1. A description of the organisation's activities.
2. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

About EOH

Our Business Model and Value Creation

Chief Financial Officer's Report

No EOH products or services are banned in any markets.

102-3

Location of headquarters

Location of the organisation's headquarters.

Corporate Information

102-4

Location of operations

Number of countries where the organisation operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.

About EOH

102-5

Ownership and legal form

Nature of ownership and legal form.

EOH Holdings is a private company listed on the JSE   

102-6

Markets served

Markets served, including:

1. geographic locations where products and services are offered
2. sectors served;
3. types of customers and beneficiaries.

About EOH

Our Business Model and Value Creation

102-7

Scale of the organisation

Scale of the organisation, including:

1. total number of employees;
2. total number of operations;
3. net sales (for private sector organisations) or net revenues (for public sector organisations);
4. total capitalisation (for private sector organisations) broken down in terms of debt and equity;
5. quantity of products or services provided.

About EOH

Three year review

102-8

Information on employees and other workers

1. Total number of employees by employment contract (permanent and temporary), by gender.
2. Total number of employees by employment contract (permanent and temporary), by region.
3. Total number of employees by employment type (full-time and part-time), by gender.
4. Whether a significant portion of the organisation's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
5. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
6. An explanation of how the data have been compiled, including any assumptions made.

A diverse, ethical, and talented workforce

Most of our workforce comprises of permanent employees and fixed term contracts that is dependent on our client requirements.

Data is compiled from the human resources system as at year end.

102-9

Supply chain

1. A description of the organisation's supply chain, including its main elements as they relate to the organisation's activities, primary brands, products, and services.

EOH is a technology services company. We develop solutions for customers, resell software and hardware.

102-10

Significant changes to the organisation and its supply chain

Significant changes to the organisation's size, structure, ownership, or supply chain, including:

1. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
2. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organisations);
3. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

As part of the EOH deleverage strategy, a group of IP companies were identified for disposal. This process was initiated in 2019 and is substantially complete with one key asset disposal currently underway. Apart from this, there were no significant changes to share capital structure or supply chain during the period

102-11

Precautionary Principle or approach

Whether and how the organisation applies the Precautionary Principle or approach.

The commitment to ethical business

Corporate Governance

102-12

External initiatives

A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes, or which it endorses.

About the Integrated Report

Our Six Sustainability Themes

102-13

Membership of associations

1. A list of the main memberships of industry or other associations, and national or international advocacy organisations.

Stakeholder engagement

102-14

Statement from senior decision-maker

1. A statement from the most senior decision-maker of the organisation (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organisation and its strategy for addressing sustainability.

Our Six Sustainability Themes

102-16

Values, principles, standards, and norms of behaviour

A description of the organisation's values, principles, standards, and norms of behaviour.

About EOH

102-18

Governance structure

1. Governance structure of the organisation, including committees of the highest governance body.
2. Committees responsible for decision-making on economic, environmental, and social topics.

Corporate Governance

Social and Ethics Committee

102-40

List of stakeholder groups

1. A list of stakeholder groups engaged by the organisation.

Stakeholder Engagement

102-41

Collective bargaining agreements

1. Percentage of total employees covered by collective bargaining agreements.

EOH does not have any collective bargaining agreements in place.

102-42

Identifying and selecting stakeholders

1. The basis for identifying and selecting stakeholders with whom to engage.

Stakeholder engagement

102-43

Approach to stakeholder engagement

1. The organisation's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.

Stakeholder Engagement

No engagement was undertaken specifically as part of the report preparation process.

In 2021 there was concerted effort to ensure the formalisation of EOH Stakeholder Engagement Policy.

102-44

Key topics and concerns raised

1. Key topics and concerns that have been raised through stakeholder engagement, including:
   1. how the organisation has responded to those key topics and concerns, including through its reporting;
   2. the stakeholder groups that raised each of the key topics and concerns.

Stakeholder Engagement

102-45

Entities included in the consolidated financial statements

1. A list of all entities included in the organisation’s consolidated financial statements or equivalent documents.
2. Whether any entity included in the organisation’s consolidated financial statements or equivalent documents is not covered by the report.

Note 7. Equity Accounted Investments

Note 40. Schedule of Investments in Subsidiaries

The report covers EOH and all its subsidiaries, joint ventures and associates.

102-46

Defining report content and topic Boundaries

1. An explanation of the process for defining the report content and the topic Boundaries.
2. An explanation of how the organisation has implemented the Reporting Principles for defining report content.

About the Integrated Report

GRI Reporting Principles:

Stakeholder inclusiveness – Stakeholder Engagement

Sustainability context – Our Six Sustainability Themes

Materiality – Material Matters

Completeness – We believe that this report covers all matters material to EOH for the year to 31 July 2020.

102-47

List of material topics

1. A list of the material topics identified in the process for defining report content.

This index

102-48

Restatements of information

1. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

Note 3 to the Consolidated Financial Statements

102-49

Changes in reporting

1. This is the Company’s second GRI Report with no material changes to topics or topic boundaries.

This is the Company’s first GRI Report.

102-50

Reporting period

1. Reporting period for the information provided.

01 Aug 2020 – 31 July 2021

102-51

Date of most recent report

1. If applicable, the date of the most recent previous report.

02 Dec 2020

102-52

Reporting cycle

1. Reporting cycle.

Annual

102-53

Contact point for questions regarding the report

1. The contact point for questions regarding the report or its contents.

Inside Front Cover

102-54

Claims of reporting in accordance with the GRI Standards

1. The claim made by the organisation, if it has prepared a report in accordance with the GRI Standards.

Introduction to this index

102-55

GRI content index

1. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
2. For each disclosure, the content index shall include:
   1. the number of the disclosure (for disclosures covered by the GRI Standards);
   2. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
   3. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

This index.

102-56

External assurance

1. A description of the organisation’s policy and current practice with regard to seeking external assurance for the report.
2. If the report has been externally assured:
   1. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
   2. The relationship between the organisation and the assurance provider;
   3. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organisation’s sustainability report.

EOH does not currently seek external assurance of non-financial sustainability information. The Report of the Independent Auditors, who provide assurance over the financial statements, is available in the Independent Auditors report of the Integrated Report.

Independent auditors report page 11 to 15 of consolidated financial statements.

201

Management approach disclosures – Economic performance

103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

About the Integrated Report

Corporate Governance

Chief Financial Officer's Review

201-4

Financial assistance received from government

1. Total monetary value of financial assistance received by the organisation from any government during the reporting period, including:
   1. tax relief and tax credits;
   2. subsidies;
   3. investment grants, research and development grants, and other relevant types of grant;
   4. awards;
   5. royalty holidays;
   6. financial assistance from Export Credit Agencies (ECAs);
   7. financial incentives;
   8. other financial benefits received or receivable from any government for any operation.
2. The information in 201-4-a by country.
3. Whether, and the extent to which, any government is present in the shareholding structure.

The government supported SA companies through the COVID-19 Temporary Employer-Employee Relief Scheme (TERS) which EOH also participated in. This relief scheme was introduced in March 2020 to help employers affected by COVID-19 to provide wage benefits to employees.

205

Management approach disclosures – Anti-corruption

103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

Chief Risk Officers Report

A commitment to ethical business (pages 68 and 70)

Corporate Governance

205-1

Operations assessed for risks related to corruption

1. Total number and percentage of operations assessed for risks related to corruption.
2. Significant risks related to corruption identified through the risk assessment.

Chief Risk Officers Report

A commitment to ethical business (pages 68 and 70)

Corporate Governance

ENSafrica completed a forensic investigation into the material aspects of the irregularities identified in the investigation. Outcomes of the investigation, EOH completed the implementation of the anti-bribery and corruption framework recommended by ENSafrica and PwC. We reported all suspicious activities and related suspects to the Financial Intelligence Centre and reported all those identified in facilitating the identified irregularities to the South African Police Service. All individuals directly implicated by the investigation are no longer employed at EOH. ENSafrica has been instructed to fully cooperate with all authorities to enable the legal processes to unfold and we are also engaging SARS and National Treasury to settle any liabilities. Summonses have been issued against the main culprits of the wrongdoing to recover some of the loss that EOH suffered as a result of their actions.

Furthermore, Group CEO, Stephan van Coller and ENSafrica’s Head of Forensics, Steven Powell, who led the forensic investigation into suspicious transactions at EOH testified at the Zondo Commission on the findings of the investigation. We are very proud to have been able to support the work of the Commission and our judicial system through the evidence presented.

205-2

Communication and training about anti-corruption policies and procedures

1. Total number and percentage of governance body members that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by region.
2. Total number and percentage of employees that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
3. Total number and percentage of business partners that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organisation’s anti-corruption policies and procedures have been communicated to any other persons or organisations.
4. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
5. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.

Chief Risk Officer’s Report
A commitment to ethical business (pages 68 and 70)

Corporate Governance

All third parties are vetted by our control room following a risk-based approach to onboarding.

205-3

Confirmed incidents of corruption and actions taken

1. Total number and nature of confirmed incidents of corruption .
2. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
3. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
4. Public legal cases regarding corruption brought against the organisation or its employees during the reporting period and the outcomes of such cases.

Chief Risk Officer’s Report (page 41)
A commitment to ethical business (pages 68 and 70)

Corporate Governance (pages 80 to 85)

Chief Risk Officer’s Report (page 41) A commitment to ethical business (pages 68 and 70) Corporate Governance (pages 80 to 85) EOH has been engaged in a formal governance remediation process over the past 2 years, following various allegations of corruption. We have committed to full transparency on this journey and continue to provide clients with ongoing communication on developments and any media coverage that may arise. We have received your correspondence regarding recent adverse media coverage related to EOH. It has been an arduous journey uncovering and rectifying historical matters. To date, we have committed to transparency and regular engagement with industry bodies and media houses as they relate to investigative developments. Media coverage continues to relate to past matters, which took place under former management and we are dedicated to enhancing our internal control measures and monitoring the efficiency of such controls so as to protect our brand, shareholders, business partners, clients and employees. Summary of ENSafrica investigation findings The investigation related to irregularities identified in EOH’s public sector business. ENS was mandated by the Group CEO and the Board of EOH to perform a comprehensive investigation into EOH contracts to identify any wrongdoing or criminal conduct in the acquisition, award or execution of those contracts. Evidence of the same corruption modus operandi committed by the same core group of former employees in the public sector group of EOH were unearthed. The irregularities related to governance failings and wrongdoing at EOH, which include unsubstantiated payments, tender irregularities and other unethical business dealings within the public sector business, as centralised in EOH Mthombo (Pty) Ltd and limited to several former EOH head office employees. All of the aforementioned employment contracts have since been terminated.

206

Management approach disclosures – Anti-competitive behaviour

103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

A commitment to ethical business (pages 68 and 70)

206-1

Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices

1. Number of legal actions pending or completed during the reporting period regarding anti-competitive behaviour and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
2. Main outcomes of completed legal actions, including any decisions or judgments.

There were no legal actions during the year regarding anti-competitive behaviour or violations of anti-trust and monopoly legislation.

305

Emissions

103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

Taking Action on Climate Change

305-1

Direct (Scope 1) GHG emissions

1. Gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent.

Taking Action on Climate Change

305-2

Energy indirect (Scope 2) GHG emissions

1. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent.

Taking Action on Climate Change

305-3

Other indirect (Scope 3) GHG emissions

1. Gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent.

Taking Action on Climate Change

305-4

GHG emissions intensity

1. GHG emissions intensity ratio for the organisation.

Taking Action on Climate Change

Emissions per employee

Scope 1, Scope 2 and Scope 3 per employee