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ENVIRONMENTAL, SOCIAL,
AND GOVERNANCE (ESG) POLICY

Effective Date: January 1, 2026

Version: 1.7

Classification: Internal

TABLE OF CONTENTS

 1. Executive Statement

2. Purpose and Scope

3. Environmental Commitments

3.1 Climate Change and Greenhouse Gas Emissions

3.2 Resource Efficiency and Circular Economy

3.3 Biodiversity and Land Conservation

3.4 Pollution Prevention and Environmental Compliance

4. Social Commitments

4.1 Workforce Development and Opportunity

4.2 Human Rights and Labor Practices

4.3 Community Engagement and Social Impact

4.4 Diversity, Equity, and Inclusion (DEI)

4.5 Customer and Supplier Responsibility

5. Governance Commitments

5.1 Board and Executive Leadership

5.2 Business Ethics and Compliance

5.3 Risk Management and Resilience

5.4 Stakeholder Engagement and Transparency

5.5 Data Privacy and Cybersecurity

6. ESG Implementation and Accountability

7. Alignment with Global Standards

8. Training, Awareness, and Culture

9. Monitoring, Auditing, and Continuous Improvement

10. Grievance Mechanisms and Accountability

11. Policy Review and Revision

 12. Contact Information and Resources

1. Executive Statement

Single Point Global, Inc. is steadfastly committed to creating sustainable value for all stakeholders

through responsible Environmental, Social, and Governance (ESG) practices. We recognize that

long-term business success is intrinsically linked to our positive impact on the environment,

society, and the communities we serve.

Our ESG Mission: To operate with integrity, transparency, and accountability while advancing

sustainability, social responsibility, and good governance across all operations, supply chains, and

stakeholder relationships.

Our Commitment: This ESG Policy outlines our commitment to integrating sustainability and

responsible governance into all aspects of our operations, supply chain, and corporate decision-

making. We believe that strong ESG practices reduce risk, enhance resilience, and create

opportunities for innovation and growth.

2. Purpose and Scope

This ESG Policy establishes the framework and commitments of Single Point Global to:

  • Minimize our environmental footprint and advance climate action through measurable

  • emissions reductions

  • Uphold the highest social standards and promote positive community impact and human rights

  • Maintain transparent, ethical governance and accountability structures across the organization

  • Create long-term value for shareholders, employees, customers, and society

  • Align with globally recognized sustainability frameworks and international standards

Scope: This policy applies to all Single Point Global employees, contractors, suppliers, partners, and

subsidiaries. It encompasses direct operations, supply chain activities, community initiatives, and

governance structures. Compliance with this policy is mandatory for all workforce members.

3. Environmental Commitments

Single Point Global recognizes our responsibility to protect the environment and combat climate

change. The following commitments guide our environmental strategy and operational practices:

3.1 Climate Change and Greenhouse Gas Emissions

Single Point Global commits to aggressive climate action and emissions reduction through:

  • Measure and disclose comprehensive greenhouse gas emissions (Scope 1, 2, and 3) annually

  • Set science-based emissions reduction targets aligned with the Paris Agreement (1.5°C

  • pathway)

  • Transition to renewable energy sources for company operations within defined timelines

  • Conduct climate risk assessments and develop adaptation/resilience strategies

  • Monitor climate-related financial risks, opportunities, and disclosure requirements (TCFD)

  • Participate in carbon offset programs and nature-based solutions

  • Integrate climate considerations into strategic planning and capital investment decisions

3.2 Resource Efficiency and Circular Economy

We are committed to maximizing resource efficiency and advancing circular economy principles:

  • Reduce energy consumption through efficiency improvements, LED lighting, and smart building

  • technologies

  • Minimize water usage and implement responsible water management practices across all

  • facilities

  • Reduce, reuse, and recycle waste across all operations with target of 75%+ diversion from

  • landfills

  • Transition toward circular economy models in product design, packaging, and supply chain

  • Implement waste reduction targets with annual tracking and transparent reporting

  • Partner with suppliers committed to sustainable resource practices and circular solutions

  • Invest in sustainable technology and equipment upgrades

3.3 Biodiversity and Land Conservation

Single Point Global will protect and enhance biodiversity in areas where we operate:

  • Protect and restore natural habitats and ecosystems in our operational areas

  • Conduct biodiversity impact assessments for all new projects and facility expansions

  • Support conservation initiatives, protected area management, and species protection

  • Minimize negative impacts on ecosystems, wildlife, and natural resources

  • Work with suppliers to prevent deforestation and illegal logging in supply chains

  • Promote sustainable land management and responsible sourcing of natural materials

  • Contribute to reforestation and habitat restoration projects

3.4 Pollution Prevention and Environmental Compliance

We are committed to preventing pollution and maintaining full environmental compliance:

  • Comply with all applicable federal, state, and local environmental laws and regulations

  • Prevent pollution through process improvements, technology, and best management practices

  • Safely manage, store, transport, and dispose of hazardous materials

  • Monitor air, water, and soil quality in and around operational areas

  • Invest in environmental technologies, equipment, and innovation

  • Maintain transparency through comprehensive environmental reporting and public disclosure

  • Conduct regular environmental audits and implement corrective actions

4. Social Commitments

Single Point Global is dedicated to creating a positive social impact, respecting human rights, and

building strong relationships with employees and communities:

4.1 Workforce Development and Opportunity

We invest in our employees and are committed to creating opportunities for growth and

advancement:

  • Provide fair wages that meet or exceed legal minimums and reflect living wage standards

  • Offer comprehensive benefits including health insurance, retirement, and wellness programs

  • Invest in robust employee training, skills development, and career advancement opportunities

  • Promote diversity, equity, and inclusion across all organizational levels

  • Create a safe, respectful, supportive, and inclusive workplace culture

  • Support work-life balance through flexible arrangements and mental health resources

  • Conduct regular compensation reviews to ensure pay equity across gender, race, and other dimensions

4.2 Human Rights and Labor Practices

Single Point Global upholds universal human rights and maintains the highest labor standards:

  • Respect freedom of association and the right to collective bargaining for all employees

  • Prohibit child labor, forced labor, bonded labor, and human trafficking throughout operations

  • Ensure safe and healthy working conditions aligned with ILO conventions and best practices

  • Eliminate discrimination, harassment, bullying, and any form of abuse in all workplaces

  • Provide robust grievance mechanisms with anti-retaliation protections

  • Conduct human rights due diligence across supply chain relationships

  • Remedy harms and address labor violations promptly and transparently

4.3 Community Engagement and Social Impact

We are committed to positive community engagement and social responsibility:

  • Contribute positively to economic, social, and environmental well-being of host communities

  • Support education, healthcare, affordable housing, and economic development initiatives

  • Engage stakeholders through transparent dialogue, consultation, and meaningful participation

  • Respect indigenous rights, cultural heritage, and sacred sites

  • Minimize negative social impacts and compensate communities where appropriate

  • Support local suppliers, small businesses, and community economic development

  • Allocate resources to high-impact community development and charitable projects

4.4 Diversity, Equity, and Inclusion (DEI)

Single Point Global fosters a diverse and inclusive organization where all employees can thrive:

  • Actively recruit and hire from underrepresented and disadvantaged populations 

  • Implement equitable compensation, benefits, and career advancement opportunities

  • Provide mandatory DEI training and ongoing awareness programs for all employees

  • Set measurable diversity targets across leadership, management, and workforce

  • Support employee resource groups, mentorship programs, and affinity networks

  • Maintain zero-tolerance policies for discrimination, harassment, and bias

  • Conduct regular pay equity analyses and address identified gaps

  • Partner with diverse suppliers and community organizations

4.5 Customer and Supplier Responsibility

We are committed to ethical business practices with customers and throughout our supply chain:

  • Provide ethical, safe, high-quality, and transparent products and services

  • Maintain customer privacy and protect personal information in accordance with regulations

  • Require suppliers to adopt equivalent ESG and ethical business standards

  • Conduct regular ESG assessments and audits of key suppliers

  • Provide training and capacity building support to help suppliers improve ESG performance

  • mplement human rights due diligence throughout the supply chain

  • Terminate relationships with suppliers unable or unwilling to meet standards

  •  Prioritize procurement from diverse, minority-owned, and women-owned businesses

5. Governance Commitments

Single Point Global maintains strong governance standards through transparent, accountable, and

ethical business practices:

5.1 Board and Executive Leadership

We ensure strong governance through effective board oversight and leadership accountability:

  • Board oversight of ESG strategy, risks, performance metrics, and compliance

  • Board composition reflecting diversity in skills, experience, gender, race, and background

  • Executive compensation tied to ESG performance metrics and achievements

  • Clear leadership accountability for ESG goals, targets, and implementation

  • Regular board-level review and approval of ESG policies and strategic progress

  • Establishment of ESG committee or designated board oversight mechanism

  • Annual assessment of board effectiveness in ESG governance

5.2 Business Ethics and Compliance

Single Point Global maintains the highest ethical standards and legal compliance:

  • Prohibit bribery, corruption, conflicts of interest, and improper business practices

  • Enforce robust anti-corruption and anti-money laundering (AML) compliance programs

  • Maintain transparent business practices, financial reporting, and accurate disclosures

  • Comply fully with all applicable federal, state, and local laws and regulations

  • Provide mandatory ethics and compliance training to all employees and leadership

  • Implement effective internal controls, audits, and fraud prevention mechanisms

  • Investigate misconduct promptly and impose disciplinary actions proportionate to violations

  • Maintain a culture of integrity, accountability, and transparency

5.3 Risk Management and Resilience

We proactively identify and manage ESG-related risks across the organization:

  • Conduct comprehensive identification and assessment of material ESG risks and opportunities

  • Integrate ESG considerations into enterprise risk management processes

  • Develop mitigation strategies and contingency plans for identified risks

  • Build business continuity plans and climate resilience strategies

  • Monitor geopolitical, regulatory, market, and reputational risks

  • Adapt strategies to emerging ESG trends and changing stakeholder expectations

Report on risk management practices and effectiveness to board and stakeholders

5.4 Stakeholder Engagement and Transparency

Single Point Global engages transparently with all stakeholders:

  • Engage transparently with shareholders, employees, customers, suppliers, and communities

  • Publish annual comprehensive ESG Report detailing performance and progress

  • Respond promptly and thoughtfully to stakeholder concerns and feedback

  • Maintain open communication channels for concerns, grievances, and suggestions

  • Participate in industry initiatives, benchmarking, and collaborative ESG efforts

  • Disclose material ESG metrics aligned with GRI, SASB, TCFD, and UN SDG frameworks

  • Conduct materiality assessments to identify and focus on high-priority ESG issues

5.5 Data Privacy and Cybersecurity

We safeguard information, privacy, and digital security for all stakeholders:

  • Comply with global data protection laws (GDPR, CCPA, Virginia VCDPA, and others)

  • Implement robust cybersecurity measures, encryption, and access controls

  • Conduct mandatory employee training on data privacy, security, and compliance

  • Perform regular security assessments, penetration testing, and audits 

  • Maintain transparent communication regarding data handling, storage, and breaches

  • Protect personal information of customers, employees, and partners rigorously

  • Conduct third-party security audits and maintain relevant certifications (ISO 27001, SOC 2)

6. ESG Implementation and Accountability

6.1 Governance Structure

Single Point Global establishes the following ESG governance structure to ensure implementation

and accountability across the organization:

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6.2 Goal Setting and Performance Metrics

Single Point Global commits to setting specific, measurable, achievable, relevant, and time-bound

(SMART) goals:

  • Science-based greenhouse gas emissions reduction targets aligned with 1.5°C climate pathways

  • Renewable energy adoption targets with defined transition timelines

  • Workforce diversity and inclusion targets across all organizational levels

  • Employee engagement, retention, and satisfaction metrics

  • Supplier ESG compliance assessments and performance improvements

  • Community investment and social impact metrics

  • Board and leadership diversity benchmarks

  • Pay equity targets with regular monitoring and remediation

  • Waste reduction and recycling targets

  • Regular measurement, tracking, and transparent public reporting

6.3 ESG Reporting and Disclosure

Single Point Global demonstrates accountability through comprehensive ESG reporting:

  • Publish an annual ESG Report detailing performance against targets and commitments

  • Align reporting with recognized frameworks (GRI Standards, SASB, TCFD, UN SDGs)

  • Provide transparent disclosure of material ESG metrics, risks, and opportunities

  • Conduct independent third-party assurance/audit of ESG reporting

  • Make ESG reports publicly available on company website and stakeholder platforms

  • Respond to ESG questionnaires from rating agencies and investors

  • Maintain ESG data infrastructure and systems for accurate tracking

6.4 Supply Chain Management

We manage ESG practices throughout our supply chain and extend our commitments to suppliers:

  • Require suppliers to adopt equivalent ESG standards aligned with this policy

  • Conduct comprehensive ESG assessments and audits of key/high-risk suppliers

  • Provide training, resources, and technical support to help suppliers improve ESG performance

  • Implement human rights due diligence and risk assessments across the supply chain

  • Conduct unannounced audits and respond promptly to identified violations

  • Establish corrective action processes with timelines and performance monitoring

  • Terminate relationships with suppliers unable or unwilling to meet standards after remediation efforts

  • Prioritize procurement from certified diverse and minority-owned businesses

  • Collaborate with suppliers on continuous improvement and innovation

7. Alignment with Global Standards

Single Point Global aligns its ESG commitments with internationally recognized frameworks,

standards, and best practices:

  • United Nations Sustainable Development Goals (SDGs): We contribute to achievement of the 17 SDGs, with particular focus on poverty reduction, education, climate action, decent work, and partnerships for the goals.

  • Paris Agreement on Climate Change: We commit to limiting global warming to 1.5°C through science-based emissions reduction and climate action efforts.

  • UN Guiding Principles on Business and Human Rights: We respect internationally proclaimed human rights and uphold principles of due diligence, accountability, and remedy for human rights impacts.

  • Global Reporting Initiative (GRI) Standards: We report on material ESG issues aligned with GRI Standards for transparency, comparability, and stakeholder accountability.

  • Task Force on Climate-related Financial Disclosures (TCFD): We disclose climate-related governance, strategy, risk management, and metrics to support informed decision-making.

  • Sustainability Accounting Standards Board (SASB): We report on material ESG issues relevant to our industry and stakeholder decision-making.

  • International Labour Organization (ILO) Standards: We uphold fundamental labor rights, safe working conditions, and freedom of association aligned with ILO conventions.

  • B Impact Assessment: We align operations with B Corp standards for social and environmental performance.

8. Training, Awareness, and Culture

Single Point Global fosters an organizational culture committed to ESG principles through

comprehensive training and engagement:

  • Mandatory ESG onboarding training for all new employees during orientation

  • Annual refresher training on ESG policies, commitments, and expectations

  • Role-specific training for managers on ESG leadership and accountability

  • Supplier training and capacity building on ESG standards and requirements

  • Employee engagement in ESG initiatives, volunteer activities, and sustainability programs

  • Regular communication of ESG progress, achievements, and impacts

  • Recognition and rewards for employees contributing to ESG goals

  • Leadership modeling of ESG commitment and accountability

9. Monitoring, Auditing, and Continuous Improvement

We ensure ESG commitment through ongoing monitoring, auditing, and continuous improvement:

  • Conduct regular internal audits of ESG compliance, practices, and effectiveness

  • Engage third-party ESG assessors and participate in independent rating agency assessments

  • Benchmark performance against industry peers and leading ESG practices

  • Conduct quarterly review of ESG performance metrics, KPIs, and progress against targets

  • Perform annual comprehensive ESG policy review and strategic assessment

  • Adapt and update strategies based on emerging risks, opportunities, and stakeholder feedback

  • Integrate audit findings and recommendations into improvement plans

  • Share learnings and best practices across departments and with stakeholders

10. Grievance Mechanisms and Accountability

Single Point Global ensures accountability and provides multiple channels for reporting ESG

concerns:

Single Point Global commits to:

  • Treat all reports with seriousness, confidentiality, and respect

  • Protect against retaliation for good-faith reporting or participation in investigations

  • Promptly investigate reported concerns in an impartial and thorough manner

  • Document investigation processes, findings, and corrective actions

  • Maintain transparency about investigation outcomes and resolutions

  • Impose disciplinary actions proportionate to violation severity

  • Track grievances and analyze trends to identify systemic issues

  • Report on grievances and resolutions to Board/Leadership quarterly

  • Continuously improve processes based on identified concerns

11. Policy Review and Revision

This ESG Policy is a dynamic document that evolves with our organization and external

environment:

  • Reviewed annually by the ESG Committee, Board, and executive leadership

  • Updated to reflect new ESG risks, opportunities, and emerging best practices

  • Adapted to changing regulatory requirements and stakeholder expectations

  • Enhanced based on internal audits, external assessments, and feedback

  • Communicated to all stakeholders upon significant revisions

  • Subject to formal stakeholder consultation and feedback processes

  • Maintained as a living document supporting continuous improvement

  • Available on company intranet and website for transparent access

12. Contact Information and Resources

For questions, concerns, or more information about Single Point Global's ESG Policy, please contact

the following departments:

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