1.PURPOSE AND PUBLIC COMMITMENT
Scorp Group Ltd makes a measurable public commitment to pay all employees in its own operations a living wage — defined as remuneration sufficient to afford a decent standard of living for the worker and their family, covering basic needs including food, housing, healthcare, education, clothing, transport, and a discretionary surplus for savings and participation in social and cultural life.
This commitment is grounded in the recognition that a living wage is a fundamental human right, as affirmed by:
2.LIVING WAGE DEFINITION AND BENCHMARK
Scorp Group uses the following methodology to determine the living wage in each operating country:
Primary Benchmark: Anker Living Wage Benchmarks (where available)
Secondary Benchmark: WageIndicator Foundation Living Wage data
Minimum Floor: Legal minimum wage of the country of operation (not a ceiling)
Scorp Group commits that no employee in its own operations will be paid less than the locally applicable
living wage benchmark, and where the legal minimum wage exceeds the living wage benchmark, the
higher of the two applies.
3.MEASURABLE TARGETS
Target 1: 100% of Scorp Group's own employees receive a wage at or above the applicable living
wage benchmark by December 2025.
Target 2: Annual living wage gap analysis completed and corrective actions implemented within 90
days of completion.
Target 3: Living wage benchmarks reviewed and updated annually in Q1 of each year.
Target 4: Living wage progress disclosed publicly in Scorp Group's Annual Human Rights &
Sustainability Report, aligned with GRI 202-1.
Target 5: By 2027, Scorp Group will engage all Tier 1 suppliers on living wage payment, with
a roadmap for achieving living wages throughout the direct supply chain.
4.PROCESS DESCRIPTION
STEP 1 — ANNUAL LIVING WAGE BENCHMARK REVIEW
1.1 In Q1 of each year, Scorp Group's HR Compensation Team reviews the applicable living wage benchmarks for each country of operation using Anker benchmarks and WageIndicator data.
1.2 Benchmarks are adjusted for inflation using local Consumer Price Index (CPI) data where updated living wage figures are not yet available.
1.3 Updated benchmarks are submitted to the CHRO for approval by 31 March each year.
Reference: Anker Methodology; ILO C131.
STEP 2 — LIVING WAGE GAP ANALYSIS
2.1 Following benchmark review, HR Compensation conducts a Living Wage Gap Analysis for all employee categories across all operating locations.
2.2 The analysis compares total compensation (base salary + regular benefits with monetary value) against the applicable living wage benchmark.
2.3 Any employee or group of employees found to be earning below the living wage benchmark is flagged as a priority for remediation.
2.4 Results are documented in the Living Wage Gap Report and submitted to the CHRO and CFO.
Reference: Global Living Wage Coalition; GRI 202-1.
STEP 3 — REMEDIATION AND WAGE ADJUSTMENT
3.1 Where a living wage gap is identified, Scorp Group will implement wage adjustments within 90 days of the Gap Analysis completion.
3.2 Wage increases are implemented in full and without reduction of any other element of the compensation package (i.e., adjustments must not result in a net decrease in take-home pay).
3.3 In markets where a single-step adjustment is not operationally feasible, a time-bound remediation plan with interim steps is agreed with the CHRO and disclosed in the Annual Report.
Reference: ETI Base Code Clause 5; ILO C131; ICESCR Article 7(a).
STEP 4 — ONGOING MONITORING AND VERIFICATION
4.1 Scorp Group's HR system automatically flags any new hire or payroll change that would result in an employee receiving below the living wage benchmark.
4.2 Payroll data is audited annually by an independent internal audit function against living wage benchmarks.
4.3 A sample of payroll records may be reviewed by third-party auditors as part of SMETA or PSCI social compliance audits.
Reference: ILO C95; SMETA 4-Pillar Pillar 1 (Labour Standards).
STEP 5 — SUPPLY CHAIN LIVING WAGE ENGAGEMENT
5.1 Scorp Group's Supplier Code of Conduct requires all Tier 1 suppliers to pay at minimum the legal minimum wage and to have a plan to progress towards living wage payment.
5.2 Living wage progress is included in the Supplier SAQ and scored as part of the Supplier Human Rights Performance Score (HRPS).
5.3 Scorp Group provides capacity building support to suppliers seeking to implement living wage practices, including tools, training, and shared resources.
Reference: OECD DDG Step 3; UNGP Principle 19; ETI Base Code Clause 5.
STEP 6 — REPORTING AND TRANSPARENCY
6.1 Scorp Group discloses the following annually in its Human Rights & Sustainability Report:
6.2 Reporting aligns with GRI 202-1 and the UNGP Reporting Framework.
Reference: GRI 202-1; UNGP Reporting Framework Section C3.