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Definitions for assured non-financial data


	KPI		Criteria
	Employee sustainable engagement score (%)		The MTN Group employee culture survey is conducted annually across each of the MTN Group's operating countries (referred to as Opcos), and within the MTN Group head office (management company referred to as manco). The survey reviews sustainable engagement across three major components: Engagement: measuring the rational connection, emotional attachment and motivational aspect of Engagement. Enablement: measuring if employees have an appropriate level of support in their work environment to ensure they are capable of doing their jobs well. Energy: measuring employees' wellbeing to ensure people have capacity to perform at their best.
	Calls to whistle-blower line		The anonymous tip-offs line is managed by a third party, who collects the tip-offs and reports to MTN. MTN is responsible for the investigation of the tip-off. The tip-off items received include fraudulent tip-offs and other administrative matters. An incident is regarded as received when the call is logged on the anonymous tip-offs line, evaluated by the contracted third party to eliminate dropped calls, prank calls and other non-events. Formal whistle-blowing reports are issued to MTN through the Deloitte Tip-offs Anonymous website. This excludes other internal whistle-blowing or reports not conveyed through the Deloitte tip-offs line.
	Net promoter score percentage for MTN South Africa, MTN Nigeria, and other key markets		Net promoter score (NPS) measures customers' experience with a brand through a simple question: "On a scale of 0 to 10, how likely would you be to recommend MTN to a friend or family member?" Responses of nine or 10 are considered 'promoters' while responses of seven or eight are considered 'passives'. Any score of six or below is considered to be a 'detractor'. Each country's NPS is calculated by subtracting the percentage of 'detractors' from the percentage of 'promoters'. Combined scores of multiple operations are calculated by weighting responses according to subscriber base within each operation. Other key markets include: Cameroon, Côte d'Ivoire, Iran and Uganda.
	Total tax contribution (Rbn)		Tax-related payments made during the 1 January 2023 to 31 December 2023 period which relate to: Taxes borne through the operation of the company, including: Corporate income tax. Product and indirect taxes such as: Custom duties. Excise duties. Value added tax (borne). Other indirect taxes (e.g. but not limited to, country-specific taxes on services People and payroll taxes such as: Unemployment insurance fund levy. Occupational injuries and diseases levy. Skills development levy. Pay-as-you-earn settlements. Withholding taxes. Property taxes. Stamp duty. Operating licence fees. Other government-specific levies (e.g. but not limited to local government permits, motor vehicle permits, property and municipal levies, registration fees and other government levies). Taxes collected on behalf, and paid over, to the tax authorities, including: Product and indirect taxes such as: Value added tax (net of VAT collected by, and VAT refunded to, MTN). People and payroll taxes such as: Pay-as-you-earn. Other employee taxes. Unemployment insurance fund levy. Withholding taxes such as: Dividends tax.
	MTN SA Scope 1 and 2 carbon emissions reduction		MTN SA directly manages Scope 1 and 2 emissions. The Greenhouse Gas Protocol methodology is applied to Scope 1 and Scope 2 emissions. Applicable emission factors are sourced from the latest data provided by Eskom and Defra, in addition to the IPCC 5th Assessment Report and the IPCC 2006 Guidelines. Scope 1 emissions are direct GHG emissions from sources that companies own or control directly. Direct GHG emissions are principally the result of the following types of activities undertaken by the company: Generation of electricity, heat, or steam - These emissions result from combustion of fuels in stationary sources, e.g., boilers, furnaces, turbines. Physical or chemical processing - Most of these emissions result from manufacture or processing of chemicals and materials, e.g., cement, aluminium, ammonia manufacture, and waste processing. Transportation of materials, products, waste, and employees - These emissions result from the combustion of fuels in company owned/controlled mobile combustion sources (e.g., trucks, trains, ships, airplanes, buses, and cars). Fugitive emissions - These emissions result from intentional or unintentional releases, e.g., equipment leaks from joints, seals, packing, and gaskets; methane emissions from coal mines and venting; hydrofluorocarbon (HFC) emissions during the use of refrigeration and air conditioning equipment; and methane leakages from gas transport. Scope 2 emissions are defined as indirect GHG emissions from the generation of purchased electricity, steam, heating and cooling that is consumed in a companies owned or controlled equipment or operations. Purchased electricity refers to electricity that is purchased or otherwise brought into organisational boundary of the company.