The Footprint of El Puerto de Liverpool

The Footprint of El Puerto de Liverpool is the strategy that guides the Company’s environmental, social, and governance management, integrating sustainability into decision-making and business operations. Based on the materiality analysis conducted in 2020 and updated in 2024, the strategy defines the priorities that guide the organization’s actions, considering its impact on the economy, the environment, and people, as well as the risks and opportunities that influence its performance and value creation.

The initiatives that comprise ‘The Footprint’ align with the UN 2030 Agenda and the corporate objectives established for 2030 and 2040, which serve as benchmarks for continuous progress and strengthening ESG management in a gradual and consistent manner. The periodic monitoring and reporting of these advancements, in alignment with international standards and indices such as the Dow Jones Sustainability Index, S&P/BMV Total ESG, Task Force on Climate-related Financial Disclosures, Sustainability Accounting Standards Board, and Global Reporting Initiative, reinforce the Company’s commitment to transparency, strategic coherence, and continuous improvement.

ESG Culture and External Assurance
At El Puerto de Liverpool, we promote an ESG (Environmental, Social, and Governance) culture across the organization and throughout our value chain. This culture is reflected in the integration of ESG criteria into internal processes, management and control mechanisms, and the clear and transparent communication of the impacts associated with our operations.

To strengthen the reliability of the reported information, the Sustainability Report undergoes an independent external verification process under a limited assurance scope, designed to evaluate whether the information is reasonably free of material errors, whether due to fraud or mistake. As a result, an independent third-party opinion report is issued.

Group Management is responsible for preparing the sustainability indicators and for the design, implementation, and maintenance of the internal controls necessary to ensure the consistency and reliability of the reported information.

For the purposes of this document, we will only highlight the significant achievements of 2024. To learn about the projects that are part of The Footprint of El Puerto de Liverpool’s operation, you can find their progress on the sustainability website:

www.elpuertodeliverpool.mx/en/sostenibilidad.html

Sustainability Strategy

Double Materiality
El Puerto de Liverpool utilizes a double materiality assessment updated in 2024, which remains in effect and serves as the foundation for identifying and prioritizing the material topics in this report. This approach allows for an integrated evaluation of the organization’s impacts on the economy, the environment, and people—including human rights—as well as ESG risks and opportunities that may affect financial performance and corporate value creation.

The exercise was developed in alignment with leading international sustainability frameworks and standards, including the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Corporate Sustainability Reporting Directive (CSRD), ensuring methodological consistency and comparability with international best practices.

TOPIC Double
materiality
Financial
materiality
Impact
materiality
  Financial
materiality
Impact
materiality
1 Business ethics and transparency Critical Critical Critical  

0.70

0.70

2 Human capital Critical Critical Critical  

1.0

0.74

3 Cybersecurity Critical Critical Relevant  

0.78

0.52

4 Corporate governance Critical Critical Emerging / Under observation  

0.77

0.21

5 Climate change Critical Critical Relevant  

0.51

0.53

6 Supply chain and responsible purchasing Critical Critical Emerging / Under observation  

0.71

0.19

7 Operational eco-efficiency Critical Critical Emerging / Under observation  

0.78

0.43

8 Risk management Relevant Relevant Emerging / Under observation  

0.62

0.00

9 Customer relations Relevant Emerging / Under observation Relevant  

0.23

0.54

10 Community engagement Emerging / Under observation Emerging / Under observation Emerging / Under observation  

0.31

0.42

11 Biodiversity Emerging / Under observation Emerging / Under observation Emerging / Under observation  

0.15

0.28

Greater relevance in terms of financial risks and opportunities Greater relevance in terms of impact on stakeholders

TOPICS

  1. Business ethics and transparency
  2. Human Capital
  3. Cybersecurity
  4. Corporate Governance
  5. Climate Change
  6. Supply Chain and Responsible Purchasing
  7. Operational Eco-efficiency
  8. Risk Management
  9. Customer Relations
  10. Community Engagement
  11. Biodiversity