2026 Communication on Progress

Statement of Continued Support

To our stakeholders:

I confirm GPM Global’s continued support of the Ten Principles of the United Nations Global Compact in the areas of Human Rights, Labour, Environment, and Anti-Corruption.

GPM has participated in the Global Compact since 2012. Fourteen years of standards work and client delivery have shown us where sustainability commitments hold and where they fail. They fail at the point of decision, where capital and scope get allocated, when no one has been given the authority to enforce them. A commitment without a named authority, a threshold defined in advance, and a consequence for crossing it is a preference. Our own operations are governed on this basis. Every policy referenced in this report is approved by our Board, implemented by a named executive function, and measured against criteria set before the reporting period began.

The disclosures that follow report what our systems recorded, and the verification status of each figure is stated. Carbon impact and Net Positive data were assured by an independent third party. All other data were verified internally by our Governance Committee and are identified as such. Where work is incomplete, the report says so. Biodiversity regeneration indicators and Impact-per-Project reporting remain in development, with publication scheduled for 2027. This Communication on Progress describes the actions taken during 2026 to integrate the Global Compact and its principles into our strategy, governance, and daily operations, and we commit to sharing this information with our stakeholders through our primary channels of communication.

Dr. Joel Carboni

Founder and President, GPM Global

Source: CoP 2026, CEO Statement of Continued Support

Human Rights (Principles 1–2)

Commitment and policies. GPM’s Human Rights and Anti-Trafficking Policy prohibits forced, bonded, and child labor and requires due diligence across the supply chain as a condition of vendor engagement. The policy applies to all employees, contractors, and suppliers. All policies are reviewed annually by the Board and published at www.gpm.org.

Implementation. All staff complete human rights and labor rights training within 90 days of onboarding. Suppliers affirm policy adherence annually and are subject to audits and due-diligence questionnaires. Suppliers unable to meet policy requirements are required to remediate or risk contract termination.

Source: CoP 2026; GRI 409, 414

Labour (Principles 3–6)

Commitment and policies. The Employment and Labor Rights Policy guarantees freedom of association, collective bargaining rights, and safe working conditions for all staff and contractors. The Ethics and Workplace Integrity Policy establishes zero tolerance for discrimination and harassment. Equal pay and inclusive advancement practices are codified in policy and applied across all employment categories.

Implementation. Freedom of association and collective bargaining are guaranteed through policy and supplier contracts in all jurisdictions where GPM operates. Annual employee surveys and open governance sessions provide direct channels for workforce input. Ethical performance indicators were integrated into employee evaluation criteria in 2026.

Source: CoP 2026; GRI 401–407, 409, 414

Environment (Principles 7–9)

Commitment and policies. The Environmental Regeneration Policy commits GPM to maintaining net-positive carbon impact and supporting nature-based restoration through operational and project-level activity. Zero-deforestation procurement is codified in GPM’s Environmental Policy. The Responsible AI and Digital Sustainability Policy mandates low-energy, ethically sourced digital infrastructure. GPM’s frameworks remain aligned with TNFD, SBTi, and IFRS S2.

Implementation. Carbon removal programs, including direct air capture and reforestation, continued under the Environmental Regeneration Policy. Circular design principles and life-cycle thinking are embedded in the P5 Standard and applied through consulting engagements. All internal operations run on low-energy digital infrastructure. Beyond its own footprint, GPM’s primary environmental lever is diffusion: the P5 Standard and PRiSM methodology carry environmental management practice into client organizations and more than 20 university curricula.

Scope 3 reduction targets remain active. Biodiversity regeneration indicators aligned with the P5 framework are under development for publication in 2027.

Source: CoP 2026; GRI 301, 304, 305, 306

Anti-Corruption (Principle 10)

Commitment and policies. The Ethics and Workplace Integrity Policy establishes zero tolerance for bribery, extortion, and corruption. All staff, partners, and suppliers submit annual conflict-of-interest disclosures as a condition of continued engagement.

Implementation. All employees, contractors, and suppliers complete annual ethics and anti-corruption training with scenario-based components and formal reporting procedures. The whistleblower and non-retaliation framework operates through an anonymous third-party portal, with investigations managed by an independent compliance officer and reviewed by the Board’s Ethics Committee. Regional language accessibility was added to the portal in 2026. A summary of compliance results and enforcement actions is disclosed annually in the Governance Scorecard.

Source: CoP 2026; GRI 205-2, 205-3

Contribution to the Sustainable Development Goals

GPM’s material topics map directly to the following SDGs. Actions listed reflect the 2026 reporting period.

Source: CoP 2026; SDG mapping per GPM 2026 GRI Report, Section 6.4

Governance of This Disclosure

The commitments in this CoP are governed through GPM’s three-tier model: Board oversight and policy approval, Executive Leadership implementation, and Advisory Committee review against UNGC, SBTi, GRI, and TNFD frameworks. Board performance is evaluated annually with results summarized in the Governance Scorecard, published alongside this Communication on Progress.

The companion 2026 GRI Report, prepared in accordance with GRI Standards 2021 (Core Option), provides the full disclosure set and GRI content index referenced throughout this document.