CFSL Integrated Report 2025

70

Risk Management

Corporate Governance

Statutory Disclosures

Financial

Environmental Stewardship

“Our inclusion in the SEM Sustainability Index is an extremely meaningful milestone. It is the outcome of years of dedicated efforts and reinforces Cim Finance’s track record as an early mover in green and responsible finance.”

Vimal Motee ESG Manager

Today, it is clear no country or company can address climate change in isolation; it requires collective effort, with each player contributing in ways that are relevant to their context and sphere of influence. At Cim Finance, environmental stewardship is a core pillar of our strategy. It shapes how we govern ourselves, manage our operations, serve our customers, design products and solutions and engage with the wider community. While robust governance structures (including board oversight and a dedicated ESG committee) provide essential guidance and accountability, achieving meaningful progress requires more than formal frameworks. It depends heavily on cultivating awareness, embedding a sustainability-focused culture and building capability across all departments and teams, so that environmental stewardship is fully integrated into everyday decision-making. In FY 2025, our efforts have focused on strengthening this foundation, setting a reliable base for consistent and impactful action across the organisation.

STOCK EXCHANGE OF MAURITIUS SUSTAINABILITY INDEX (SEMSI)

ESG MATERIALITY ASSESSMENT ESG covers a broad range of issues—from climate and energy to diversity, governance and community impact. Understanding which of these issues affect our business, and where we can have the greatest impact, is essential for a sustainability strategy that delivers real results. This is why Cim Finance is conducting a comprehensive ESG materiality assessment, led by Care Edge Analytics & Advisory. The goal is to identify and prioritise the environmental, social and governance issues most relevant to our business, our stakeholders, and the wider regulatory landscape. This assessment considers both financial materiality, in line with ISSB standards, and double materiality, which captures the impact of Cim Finance’s activities on society and the environment. To ensure a broad perspective, we engage key stakeholders – including Board members, employees, customers, investors, regulators, and communities. Their insights help us understand where we can create the greatest value and positive impact. The outcome is a clear roadmap for action, allowing us to direct resources toward the most material and impactful areas, enabling measurable and lasting progress.

We are proud to announce that Cim Finance became the 20 th company to join the SEM Sustainability Index (SEMSI) on 04 June 2025. This inclusion reflects the steady progress we have made in embedding environmental, social, and governance (ESG) practices across our operations and represents a significant milestone in our ongoing sustainability journey. SEMSI serves as a benchmark for companies demonstrating strong and responsible sustainability practices. To be eligible, companies undergo a comprehensive independent audit based on the Global Reporting Initiative (GRI) G4 Guidelines adapted to the Mauritian context, and must achieve a minimum overall score of 60%. This rigorous assessment ensures that only organisations with a genuine commitment to sustainability are included. We achieved an overall score surpassing the SEMSI threshold and demonstrating tangible ESG outcomes far beyond compliance. More importantly, this inclusion builds on work already underway and provides a foundation for further improvement. We see this not as an endpoint, but as the starting point of a meaningful journey to advance responsible finance and meaningful impact.