ESG & Sustainability — BV Holdings PLC
ESG Overview

What ESG Means for BV Holdings PLC

For BV Holdings PLC, ESG is not a reporting exercise. It is the framework through which we make decisions, manage operations, and build long-term value across our four sectors. Sustainable business practices reduce the risks that threaten long-term returns. Responsible social practices strengthen the communities and workforces that make our operations possible. Strong governance protects the interests of the investors who make growth possible.

Our ESG approach is practical, not performative. We focus on the areas where our operations have real environmental and social impact — in resource extraction, logistics infrastructure, property development, and industrial processing — and we manage those impacts through defined standards, active monitoring, and continuous improvement.

ESG for BV Holdings is a long-term commitment, not a marketing statement. We acknowledge where our current practices are in early development and commit to improving them as the group grows and as our operating capacity to manage ESG performance expands.

“Responsible growth is not a constraint on value creation. It is what makes value creation sustainable over the long term.”
01

ESG Is Integrated Into Operations

Environmental, social, and governance standards are built into each subsidiary’s operating mandate — not added as a reporting layer after the fact. Compliance with ESG standards is a management performance expectation, not an optional commitment.

02

ESG Supports Long-Term Value

Responsible extraction practices extend the productive life of resource assets. Safe working conditions reduce labour disruption. Ethical governance reduces regulatory and legal risk. Across every dimension, ESG practice directly protects the long-term value that investors expect the group to deliver.

03

ESG Is an Ongoing Commitment

ESG standards at BV Holdings will strengthen as the group grows. We are at an early stage of formal ESG infrastructure, and we are honest about that. Our commitment is to continuous improvement — applying the standards we can achieve today, and building toward higher standards as our capacity to measure and manage them develops.

04

ESG Meets Investor Expectations

Institutional investors, development finance institutions, and ESG-focused capital providers increasingly require demonstrated ESG performance as a condition of investment. BV Holdings’ ESG framework is designed to meet those expectations and to improve in alignment with evolving global ESG standards.

Environmental Responsibility
E
We manage our environmental impact actively, not incidentally.
BV Holdings PLC’s operations — particularly in natural resource extraction and industrial processing — carry direct environmental responsibilities. We take those responsibilities seriously and manage them through defined standards, compliance monitoring, and a commitment to minimising unnecessary environmental harm.

Environmental responsibility at BV Holdings is grounded in the real impacts of our operations. Mineral extraction disturbs land and generates waste materials. Logistics operations consume fuel and produce emissions. Infrastructure development alters land use. Industrial processing consumes energy and water. We do not minimise these realities — we manage them.

Our environmental approach is practical and proportionate. We apply the standards appropriate to each operation’s scale and impact, with a commitment to improving those standards as our environmental management capacity grows. We measure where we can, monitor where measurement is not yet possible, and act on what we find.

Responsible Sourcing
Responsible Resource Extraction
BV Minerals Ltd operates all extraction concessions in compliance with applicable environmental licencing requirements. Environmental baseline assessments are completed before extraction commences, and ongoing environmental monitoring is maintained throughout the operational life of each site.
  • Environmental impact assessments completed prior to extraction site development.
  • Extraction operations confined to licenced areas with controlled site boundaries.
  • Site restoration provisions established for all active extraction concessions.
  • Local sourcing preferred to reduce transport-related environmental footprint.
  • Artisanal operator engagement includes environmental compliance guidance.
Impact Management
Environmental Impact Management
Active monitoring of environmental performance at extraction and industrial sites, with defined response protocols for any environmental incident. Environmental data is reviewed by subsidiary management and reported to the Holdings executive team as part of the regular performance cycle.
  • Ongoing environmental monitoring at all active extraction concession sites.
  • Water use and discharge management in compliance with applicable environmental standards.
  • Dust, noise, and vibration management protocols at extraction and processing sites.
  • Environmental incident reporting and response protocols in place at all operating sites.
  • Annual environmental performance review at subsidiary and group level.
Resource Efficiency
Efficient Use of Resources
We manage energy, water, and material inputs efficiently across operations. Efficient resource use reduces operating costs and reduces environmental impact simultaneously — making it both a commercial and environmental priority for each subsidiary.
  • Energy efficiency standards applied in BV Infrastructure’s development programme.
  • Fuel use monitoring for BV Logistics’ fleet operations on active corridors.
  • Water consumption management at extraction and processing sites.
  • Material input efficiency standards for BV Industrial Solutions’ processing operations.
  • Equipment maintenance schedules designed to optimise fuel and energy efficiency.
Waste & Emissions
Waste Reduction & Emissions Management
Waste management protocols are in place at all extraction and processing sites. We manage the disposal of extraction by-products, processing waste, and operational refuse in compliance with applicable environmental regulations. Logistics emissions are monitored as part of fleet management.
  • Waste streams at extraction sites classified, managed, and disposed of per regulatory requirements.
  • Processing by-products assessed for potential reuse or responsible disposal.
  • Fleet operations managed to minimise idle time and reduce unnecessary fuel consumption.
  • Construction waste managed per applicable development site regulations.
  • Carbon baseline assessment planned as part of the group’s near-term ESG development programme.
Sustainable Infrastructure
Sustainable Infrastructure Development
BV Infrastructure & Estates Ltd develops commercial and industrial property with consideration of long-term environmental performance. New developments include energy efficiency standards and are sited to minimise unnecessary land use change. Site selection processes assess environmental sensitivity of proposed development locations.
  • Environmental sensitivity assessment as part of all new land acquisition evaluations.
  • Energy efficiency standards incorporated into industrial park and warehouse design specifications.
  • Stormwater management provisions included in all development site plans.
  • Landscaping and soil management protocols for land disturbed by development activities.
  • Building design principles that reduce long-term energy and water consumption for tenants.
Supplier Standards
Environmental Standards in the Supply Chain
Environmental compliance is a requirement for engagement as a supply or logistics partner with BV Holdings PLC. Partner qualification processes include an assessment of environmental practice for supplier, contractor, and logistics operator relationships. Partners who fail to meet applicable environmental standards are not retained.
  • Environmental compliance check included in supplier and contractor qualification processes.
  • Logistics partners required to operate compliant, maintained vehicle fleets.
  • Construction contractors bound to site environmental management standards under contract.
  • Mineral suppliers assessed on extraction compliance as part of the supply partner qualification process.
Social Impact
S
We operate in communities that depend on the quality of our conduct.
BV Holdings PLC’s operations create jobs, support local suppliers, and generate economic activity in the communities where we work. We take the social dimension of those relationships seriously — and we manage it with the same discipline we apply to financial performance.

The social impact of BV Holdings PLC’s operations is real and direct. Our extraction sites, logistics corridors, construction projects, and industrial facilities employ people, engage local suppliers, and contribute to the economic activity of the regions where we operate. That impact carries responsibility.

Our social approach focuses on three priorities: creating and sustaining local employment at fair terms; engaging with communities in the regions where we operate in a way that is transparent, respectful, and practically beneficial; and maintaining working conditions that meet or exceed applicable safety and labour standards at all operating locations.

Employment
Local Employment Creation
BV Holdings PLC prioritises local employment at all operating locations. Recruitment for operational roles — at extraction sites, logistics hubs, construction projects, and processing facilities — prioritises qualified local candidates ahead of external hires where the capability exists locally. This commitment is applied across all subsidiaries.
  • Local candidate prioritisation in all operational role recruitment across subsidiaries.
  • On-the-job training and skills development provided for roles where local candidates require development.
  • Employment terms meet or exceed applicable minimum wage and labour standards in each jurisdiction.
  • Fair and transparent employment contracts for all directly employed staff.
  • No use of informal labour arrangements for recurring operational roles.
Community
Community Engagement
BV Holdings PLC engages with communities in the regions where we operate in a manner that is transparent, respectful, and practically beneficial. We do not engage with communities as a public relations activity. We engage because our operations affect those communities and because informed, positive community relationships reduce operational risk and social friction.
  • Community consultation conducted prior to development of new extraction or construction sites.
  • Local community representatives informed of operational plans and timelines affecting their areas.
  • Complaints and concerns from community members received through a defined and accessible process.
  • Where feasible, community infrastructure improvements incorporated into site development plans.
  • Community engagement records maintained and reviewed at subsidiary and group level.
Local Economy
Support for Local Economies
BV Holdings PLC’s procurement and supply chain practices give preference to local and regional suppliers where quality, compliance, and price are comparable to alternatives. Local procurement creates economic multiplier effects in operating regions and builds the commercial relationships that strengthen the group’s local market position.
  • Local supplier preference in procurement decisions for non-specialist goods and services.
  • Prompt payment discipline for local suppliers — payments made within agreed terms without unnecessary delay.
  • Local artisanal mining operator engagement and formalisation through BV Minerals’ sourcing programme.
  • SME logistics client support through BV Logistics’ trade facilitation programme.
  • Local contractor preference in BV Infrastructure’s development programme where capability and quality requirements are met.
Worker Safety
Safe Working Conditions
Worker health and safety is a non-negotiable standard at every BV Holdings operating location. Extraction sites, construction projects, logistics operations, and processing facilities all carry occupational safety risks that are managed through defined protocols, training requirements, and active enforcement by subsidiary management.
  • Health and safety protocols documented and enforced at all extraction, construction, and processing sites.
  • Mandatory safety inductions for all new site workers, including contractors and temporary staff.
  • Personal protective equipment requirements specified and enforced at all applicable work locations.
  • Safety incident reporting and investigation procedures in place at all operating subsidiaries.
  • No tolerance for practices that compromise worker safety for the purpose of operational speed or cost reduction.
Fair Practices
Fair Business Practices
BV Holdings PLC conducts business with all counterparties — suppliers, clients, employees, and partners — on fair, transparent, and commercially reasonable terms. We do not exploit power imbalances in supply chain relationships. We do not use informal or ambiguous commercial arrangements that disadvantage weaker counterparties.
  • Written agreements for all significant commercial relationships — no informal verbal arrangements for material commitments.
  • Fair pricing frameworks for local and artisanal mineral suppliers without exploitative deductions.
  • Transparent fee structures for logistics and trade facilitation clients, particularly SME operators.
  • No undisclosed charges, hidden markups, or practices that misrepresent commercial terms to counterparties.
Skills Development
Skills Development & Human Capital
BV Holdings PLC invests in the development of local human capital through on-the-job training, skills development programmes at subsidiary level, and the transfer of technical and management knowledge to locally recruited staff. Building local capability is both a social commitment and a business necessity in markets where specialist talent is scarce.
  • On-the-job training programmes for operational staff across all subsidiaries.
  • Technical skills development for extraction site, logistics, and processing facility workers.
  • Management development pathways for high-potential local staff identified by subsidiary management.
  • Knowledge transfer from experienced operators to locally recruited staff as part of each subsidiary’s operating model.
Governance Practices
G
Governance is the foundation on which environmental and social commitments can be delivered.
Without strong governance, environmental and social commitments are aspirational rather than operational. BV Holdings PLC’s governance structure — described in full on the Corporate Governance page — is the mechanism through which ESG commitments are set, monitored, and enforced.

The governance dimension of ESG at BV Holdings PLC does not require a separate framework from the group’s corporate governance structure. The same board oversight, subsidiary accountability, financial controls, compliance management, and ethics standards that protect investor interests also enforce the group’s environmental and social commitments.

Governance makes ESG operational. The Holdings board sets ESG standards. Subsidiary management is accountable for meeting them. The Holdings executive team monitors compliance and reports to the board. ESG performance is assessed alongside financial and operational performance — not as a separate, soft metric.

Ethics
Ethical Business Conduct
BV Holdings PLC’s Code of Conduct establishes ethical standards that apply to every employee, contractor, and agent across all subsidiaries. The code covers anti-corruption, conflict of interest, fair dealing, and responsible conduct — and is enforced with defined disciplinary consequences for violations.
  • Zero tolerance for bribery, corruption, and facilitation payments — without exception.
  • Conflict of interest declarations required for all board members and senior management.
  • Whistleblower protection for employees reporting suspected conduct violations.
  • Ethics violations investigated promptly and addressed with appropriate disciplinary or legal action.
Transparency
Transparency & Accountability
BV Holdings PLC communicates accurately and completely with investors, partners, regulators, and employees. ESG-relevant information — including environmental performance data, social impact metrics, and compliance status — is included in periodic investor reporting alongside financial performance data.
  • ESG performance included in investor reporting alongside financial metrics.
  • Environmental incidents and social performance issues disclosed to investors promptly and factually.
  • Governance structure, board composition, and decision-making authority made transparent to capital partners.
  • No selective disclosure — all material information available to the board is available to investors under their agreement terms.
Compliance
Regulatory Compliance
All subsidiaries operate in full compliance with applicable laws and regulations in their operating jurisdictions. Compliance obligations — including environmental permits, extraction licences, labour law requirements, and export regulations — are managed proactively and monitored continuously by subsidiary management and group legal counsel.
  • Compliance calendar maintained for all licences, permits, and regulatory filing obligations.
  • Regulatory changes monitored and incorporated into subsidiary operating procedures promptly.
  • Local legal counsel retained in each active jurisdiction for jurisdiction-specific compliance management.
  • Compliance status reviewed at Holdings board level as part of the quarterly performance cycle.
Controls
Internal Controls
Strong internal financial and operational controls are the governance mechanism through which ESG commitments are enforced at subsidiary level. Controls define who can make what decisions, require documentation of material commitments, and create accountability trails that make performance — including ESG performance — auditable.
  • Financial controls applied consistently across all subsidiaries with Holdings board oversight.
  • Operational procedure documentation required for all significant operating activities at each subsidiary.
  • ESG compliance checks incorporated into subsidiary management performance assessments.
  • Internal audit provisions that include ESG compliance as part of the review scope.
Performance
ESG Performance Management
ESG performance is measured and managed at subsidiary level, consolidated at group level, and reported to the Holdings board as part of regular performance review cycles. ESG metrics are integrated into subsidiary management KPIs — not maintained as a separate, subordinate reporting track.
  • ESG metrics incorporated into subsidiary management team performance agreements.
  • Environmental and social performance data collected at subsidiary level on a defined reporting cycle.
  • Consolidated ESG performance reviewed at Holdings board level annually.
  • ESG performance data included in investor reporting under the group’s disclosure standards.
Governance Evolution
Governance Development
BV Holdings PLC’s governance framework — and the ESG infrastructure embedded within it — will strengthen as the group grows. Independent director appointments, expanded audit frameworks, and formal ESG reporting standards are planned enhancements that will be implemented as the group reaches appropriate scale and portfolio maturity.
  • Independent non-executive directors with ESG expertise planned for board expansion.
  • Formal ESG reporting framework to be adopted as the group reaches institutional investor scale.
  • Third-party ESG assurance considered as part of the long-term governance development roadmap.
  • Alignment with relevant ESG frameworks (e.g., GRI, UNGC principles) to be progressively adopted.
ESG Across the Portfolio

ESG Applied Across All Subsidiaries

ESG standards apply uniformly across all BV Holdings subsidiaries. Each subsidiary’s ESG responsibilities are shaped by its sector’s specific environmental and social impacts — extraction carries different environmental responsibilities than logistics, and logistics carries different ones than property development. The governance framework is consistent across all four.

BV Minerals Ltd
Natural Resources
Environmental
  • Environmental impact assessments at all concessions
  • Extraction boundary compliance
  • Ongoing environmental monitoring
  • Site restoration provisions
  • Waste and water management protocols
Social
  • Local employment prioritisation
  • Community consultation before site development
  • Artisanal operator formalisation support
  • Worker safety protocols at all sites
  • Fair pricing for local suppliers
Governance
  • Licence compliance management
  • Export regulation adherence
  • Anti-corruption in buyer relationships
  • KPI reporting to Holdings board
BV Logistics & Trade Ltd
Logistics & Supply Chain
Environmental
  • Fleet emissions and fuel efficiency monitoring
  • Compliant vehicle maintenance standards
  • Route optimisation to reduce fuel consumption
  • Warehouse energy efficiency management
Social
  • Local driver and logistics worker employment
  • SME trade facilitation for local traders
  • Driver safety and road safety protocols
  • Fair and transparent client fee structures
Governance
  • Transport and freight licence compliance
  • Customs and trade regulation adherence
  • Carrier performance accountability
  • Holdings KPI reporting cycle
BV Infrastructure & Estates Ltd
Real Estate & Infrastructure
Environmental
  • Environmental sensitivity assessment in site selection
  • Energy efficiency in development design
  • Construction waste management
  • Stormwater and land disturbance management
Social
  • Local contractor and supplier preference
  • Construction site worker safety standards
  • Tenant welfare and facility quality standards
  • Community awareness of development activity
Governance
  • Planning and development compliance
  • Property title and regulatory adherence
  • Transparent tenant leasing terms
  • Holdings KPI reporting cycle
BV Industrial Solutions Ltd
Industrial Processing
Environmental
  • Processing input and output waste management
  • Energy and water consumption efficiency
  • Process emissions monitoring and management
  • Environmental compliance in facility operation
Social
  • Local skilled worker employment and training
  • Processing facility worker safety protocols
  • Fair terms for tolling and processing clients
  • Skills transfer to locally recruited staff
Governance
  • Industrial and environmental licence compliance
  • Quality control and certification standards
  • Anti-corruption in client and supplier dealings
  • Holdings KPI reporting cycle
ESG Strategy

ESG Integration & Implementation Framework

ESG is integrated into BV Holdings PLC’s decision-making at every level — from the Holdings board’s strategic decisions to subsidiary management’s daily operational choices. The integration is structural, not episodic: ESG standards are built into mandates, contracts, performance agreements, and reporting cycles.

01
Integration into Decision-Making
All significant investment, operational, and partnership decisions include an ESG assessment as part of the approval process. Capital allocation to new projects considers environmental and social risk alongside financial return. Partner qualification includes ESG compliance assessment. No significant decision is made without considering its ESG implications.
02
Monitoring & Reporting
ESG performance is monitored at subsidiary level on a defined reporting cycle. Environmental and social metrics are collected, reviewed by subsidiary management, and consolidated for Holdings board review annually. ESG performance data is included in investor reporting alongside financial performance information.
03
Continuous Improvement
ESG standards are reviewed annually at Holdings board level. Gaps identified through monitoring, investor feedback, or regulatory developments are addressed in the group’s annual ESG improvement plan. Improvement is measured against defined baselines, not against moving goalposts or vague aspirational language.
04
Partner & Supplier ESG Standards
ESG requirements are extended beyond the group’s own operations through partner and supplier qualification standards. Partners who do not meet minimum environmental, safety, or ethics standards are not engaged. This extension of ESG standards into the supply chain strengthens the group’s overall ESG position beyond what internal controls alone can achieve.

Long-Term Sustainability Goals

Near Term
Formalise ESG Baseline Measurement
Establish baseline environmental and social performance metrics across all active subsidiaries. Define measurement standards, data collection processes, and reporting formats. This baseline provides the foundation for meaningful improvement tracking over time.
Year 1–2
Carbon Footprint Assessment
Complete an initial carbon footprint assessment covering extraction, logistics, and processing operations. Use assessment results to identify the group’s highest-impact emission sources and develop a prioritised reduction plan. This does not require immediate dramatic reduction — it requires honest measurement and a credible improvement trajectory.
Year 2–3
Formal ESG Reporting Framework
Adopt a recognised ESG reporting framework — initially for internal management and investor disclosure, with external assurance considered as the group scales. Alignment with GRI standards or the UN Global Compact principles is the target direction for the group’s formal ESG reporting development.
Year 3–5
Expand Community Development Programmes
Develop structured community development programmes at active extraction and operational sites — moving beyond compliance-level community engagement to planned, measurable contributions to local economic development, skills building, and infrastructure in operating communities.
Ongoing
Benchmark Against Global ESG Standards
Continuously benchmark the group’s ESG performance against relevant standards for African-focused diversified holding companies. Close identified gaps in a planned, sequenced manner. Align ESG commitments with the expectations of international institutional investors and DFI capital providers who are key targets for the group’s capital strategy.
Investor Relevance

Why ESG Matters to Our Investors

ESG performance is increasingly a prerequisite for accessing institutional capital, development finance, and ESG-focused investment mandates — not an optional enhancement. BV Holdings PLC’s ESG framework is designed to meet these expectations and to demonstrate, through operational evidence rather than stated intention, that responsible business practices are embedded in how we operate.

01
ESG Reduces Investment Risk
Poor environmental management creates regulatory liability and operational disruption. Weak social practices create labour unrest, community opposition, and reputational damage. Governance failures create financial loss and investor exposure. Each of these risks is directly managed by the group’s ESG framework — reducing the probability of events that would destroy investor value. ESG is risk management, not public relations.
02
ESG Supports Long-Term Returns
Responsible extraction practices extend the productive life of mineral assets. Strong community relations reduce operational interruptions. Energy and water efficiency reduces operating costs. Ethical supply chain practices reduce the cost of regulatory incidents and supply disruptions. Each of these outcomes directly improves the long-term financial performance that creates investor returns. ESG and financial performance are complementary, not competing.
03
ESG Expands Capital Access
Development finance institutions, ESG-mandated institutional funds, and impact investors require demonstrated ESG performance as a condition of capital deployment. A group without a credible ESG framework cannot access this capital. BV Holdings’ ESG commitment is not just about managing existing investor relationships — it is about qualifying for the institutional and DFI capital that will fund the group’s next phases of expansion.
ESG Integration
All Subsidiaries
ESG standards applied uniformly across all four operating subsidiaries.
Reporting Commitment
Annual
ESG performance included in annual investor reporting alongside financial data.
Governance Alignment
Board Level
ESG oversight sits at Holdings board level — same accountability as financial governance.
Framework Target
GRI / UNGC
Formal ESG reporting framework adoption planned within the group’s 3-year ESG development programme.
Future Commitments

Our Commitments Going Forward

BV Holdings PLC is at an early stage of formal ESG infrastructure, and we are honest about that. Our commitments below are realistic, sequenced, and measurable — not aspirational language designed to satisfy an investor checklist without substance behind it.

Near-Term Priority
Strengthening ESG Standards
We will formalise and document our existing ESG standards — making them explicit, measurable, and auditable. This means moving from practices that exist operationally but are not formally codified, to documented standards with defined compliance requirements, monitoring processes, and reporting obligations. This formalisation is the foundation that all subsequent ESG development depends on.
  • Document existing environmental and social practices at each subsidiary as formal operating standards.
  • Establish baseline ESG performance metrics across all active subsidiaries by end of Year 1.
  • Incorporate ESG performance metrics into all subsidiary management team KPIs.
  • Complete Holdings board review of group ESG standards annually, with a formal improvement plan output.
Year 1–3
Expanding Sustainable Operations
As the group’s operations expand into new markets and as BV Industrial Solutions activates, we will ensure that sustainable operational standards are built into new operations from the beginning — not retrofitted after they are established. New geographic markets will be entered with ESG standards in place from day one. The industrial processing facility will be designed and operated to modern environmental and safety standards from commissioning.
  • ESG standard assessment incorporated into all new market entry evaluations as a formal gateway requirement.
  • BV Industrial Solutions commissioned in compliance with applicable environmental and safety standards.
  • Carbon footprint assessment completed and communicated to investors with a reduction trajectory.
  • Community development programme developed and launched at active extraction sites in Central Africa.
Year 3–5
Continuous ESG Improvement
Beyond the near-term formalisation phase, our commitment is to continuous, measured improvement. We will adopt a recognised formal ESG reporting framework as the group reaches the scale that justifies and requires it. We will seek third-party assurance of our ESG reporting as part of the governance development programme aligned with listed-company standards. We will expand our community engagement programmes to reflect the group’s growing social footprint.
  • Adopt GRI standards or equivalent formal ESG reporting framework by Year 3.
  • Third-party ESG assurance considered as the group approaches institutional investor scale.
  • Independent board members with ESG expertise appointed as part of board composition expansion.
  • Annual ESG progress report published for investors and stakeholders from Year 2 onwards.
Ongoing
Long-Term ESG Leadership
Our long-term ambition is to be recognised as one of the best-governed, most responsibly operated holding companies in Africa’s diversified investment sector. We do not claim that distinction today — we are building toward it. The group’s ESG trajectory is one of genuine, evidence-based improvement year on year, aligned with the expectations of the institutional investors and capital markets that will support BV Holdings’ long-term growth.
  • Continuous alignment with evolving international ESG standards applicable to African holding companies.
  • Progressive improvement in environmental performance metrics year on year, tracked against published baselines.
  • Growing community development impact measured and reported as part of the annual ESG programme.
  • ESG as a genuine differentiator in attracting institutional capital — not just a compliance checkbox.
Responsible growth is not a slogan at BV Holdings PLC. It is the operating standard we hold ourselves to — because it is the standard that makes long-term value creation possible, and because the communities and environments in which we operate deserve nothing less.
We operate in Africa’s most structurally significant sectors — sectors that carry real environmental and social responsibilities. We take those responsibilities seriously, manage them actively, and commit to improving our performance year on year. We are building a group that investors can trust not only to generate returns, but to generate them in a way that is honest, responsible, and sustainable. That is the ESG commitment of BV Holdings PLC.