Channel Infrastructure NZ Limited logo

2023 Sustainability Report

ESG28 February 2024CHIEnergy

Resilient
infrastructure for

a decarbonising

world

Sustainability

Report

2023

Welcome to this report
Our reporting

Channel Infrastructure NZ Limited (Channel Infrastructure)

is pr

oud to present the company's 2023 environmental,

social, and governance (ESG) performance, which

comprise this Sustainability Report (report), the 2023

Annual Report, and its Governance Statement. These

documents form an integrated suite of reports and

should be read in conjunction with each other, and

where possible, we have drawn links between each. They

are all available for download at: www.channelnz.com,

alongside several underlying documents and policies

referred to throughout this report.

In this report, references to “Channel”, “Channel

Infr

astructure”, the “Company”, the “Group”, “we”, “us”

and “our” refer to Channel Infrastructure NZ Limited

(NZX:CHI), unless otherwise stated. All dollar figures are

in New Zealand (NZ) dollars unless otherwise stated.

This report

This report has been prepared in compliance with Part

7

A of the Financial Markets Conduct Act 2013 (FMCA

2013), The New Zealand External Reporting Board's (XRB)

Aotearoa New Zealand Climate Standards (NZ CS),

including the use of adoption provisions 1, 2, 4, 5, 6, and 7

(refer to Appendix 5: CRD disclosure index (see page 117)

for more details).

Channel Infrastructure is listed on the Main Board of

the NZX S

tock Exchange (NZX) as CHI and is subject

to regulatory control and monitoring by both the NZX

(through NZ RegCo) and the Financial Markets Authority

(FMA). This report has been prepared in accordance with

the NZX Corporate Governance Code; and the NZX ESG

Guidance Note (refer to www.nzx.com).

A complete suite of Channel Infrastructure's governance

document

s can be publicly viewed at the “Investor

Centre” on our website (www.channelnz.com), which

includes detailed reporting against the NZX Corporate

Governance Code, board and committee governance

documents, and our suite of policies, including those

which govern our approach to ESG matters.

This report is also prepared in accordance with

the Global R

eporting Initiative Standard (GRI): Core

Option and references selected United Nations'

Sustainable Development Goals (SDGs), where relevant

in Channel's circumstances.

This Sustainability Report provides an updated overview

o

f our approach, progress and performance in relation to

material ESG issues. This report is provided for the benefit

of all our stakeholders as a clear and concise summary

of Channel Infrastructure's ESG performance during the

reporting period and our objectives for the year ahead.

The data presented in this report is unaudited. This

Sus

tainability Report also contains forward-looking

information, or forward-looking statements. Please see

“Forward-looking Information”, Appendix 7 on page 120

of this report.

Directors' statement

The Directors are pleased to present Channel

Infr

astructure NZ Limited’s Sustainability Report for the

year ended 31 December 2023. This report is dated

28 February 2024 and is signed on behalf of the

Board by:

JB Miller

Chair of the

Board

PA Zealand

Chair,

H

SEO Committee

AM Molloy

Chair, AFC

C

ommittee

Feedback

We are committed to continuous improvement of our

ES

G reporting practices and value our stakeholders'

perspectives. We welcome feedback on this report

and our performance. To do so, please email us

at

investorrelations@channelnz.com.

Front Cover Imagery: Looking beyond the geodesic roof

on a newly converted jet storage tank at Marsden Point,

to Mount Manaia in the distance.

2

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Contents
Introduction

4

Channel at a glance6

Performance metrics8

Message from our Board10

ESG framework and 2024 metrics and targets14

Governance

16

Board of Directors17

Management's role20

Our management system22

Strategy

24

Engaging with our key stakeholders25

Identifying material issues29

Our refreshed strategy32

Climate change36

Current context37

Climate change scenarios38

Business Planning56

Roadmap for our role in New Zealand's

energy transition

58

Risk Management

60

Reporting on risk61

Our reporting structure64

Climate change risks and opportunities65

Our 2023 performance

72

Environment74

People and community86

Governance and

finance96

Appendices

102

Appendix 1:

Our performance in detail103

Appendix 2: Summary data tables110

Appendix 3: Climate change & GHG emissions112

Appendix 4: GRI disclosure index115

Appendix 5: CRD disclosure index117

Appendix 6: Forward-looking statements120

Appendix 7:

Definitions and abbreviations121

Directory124

3

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Introduction
4

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Infrastructure to fuel NZ’s future
to 2050 and beyond

5

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Channel at a Glance
Capacity to Expand

c. 400ML of additional tank

capacity available to support

fuel security

40% of NZ’s Transport

Fuel Demand

Receive, store, test and distribute

transport fuels owned by our

customers to the Northland

and Auckland markets

3

NZ’s Largest Terminal

c. 280 ML

2

of storage

3.3 - 3.6 BL of transport

fuels throughput per annum.

Two ISO accredited fuels

testing laboratories

Strong and Stable

Cashflows

Long-term contracts with

NZ’s largest fuel companies

(bp, Mobil and Z Energy)

Positioned to support

the transition

Infrastructure can accommodate

lower carbon liquid fuels

1

Critical Infrastructure

Deep water harbour and jetties

capable of receiving refined

product ships amongst the

largest in the world

80% NZ’s Jet

Fuel Demand

Key supply route for jet fuel to

Auckland International Airport

NZX 50

CHI

79% owned by

institutional and

retail investors

Capability

and Connection

c. 100 employees with

strong technical capability

and community connection

1

Including second generation biofuels and Sustainable Aviation fuel

2

Excludes additional storage which is commercially sensitive

3

Northland and Auckland markets make up c.40% of New Zealand’s transport fuel demand

6

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

WIRI
TERMINAL

MARSDEN POINT

TO AUCKLAND

PIPELINE

AUCKLAND

INTERNATIONAL

AIRPORT

MARSDEN POINT

170km

Pipeline

Lowest-carbon supply

route for transport

fuels to Auckand

7

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

4,037
t CO

2

E

Total Scope 1&2

emissions in FY23

(Refer page 77)

1.15

t CO

2

E/ML

Emissions

Intensity

1,099

Tonnes

of metals sent

for recycling

98%

Reliability

of our Marsden Point

Groundwater

Network

Safely

completed

Permanent

decommissioning

of the refinery

process plant

Resilience

to weather

events

Uninterrupted supply

through Cyclone

Gabrielle

Import terminal

First full financial year

of operations

NZ climate

reporting standards

First report issued by Channel

ESG framework

Developed to underpin

refreshed Company Strategy

A YEAR OF FIRSTS

Performance

metrics

For year ended 31 December 2023

8

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

32%
Identify as Female

as at 31 December 2023

(up 9% from 2022)

45ML

Of additional jet fuel storage

(More than doubling on-site jet fuel storage through

the import terminal conversion programme)

0.9

TRCF per 200,000 hours

(2022: 1.8)

1

(2022: 0)

Diverse workforceSafely Commissioned

Safely home everydayTier 1 and 2 Process safety incidents

9

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Message from our Board
Channel's vision is to be a world-class energy infrastructure

company with a purpose of delivering resilient infrastructure

solutions to meet changing fuel and energy needs. 

Our 2023 Sustainability Report

reflects a year of firsts: our

first full financial year of import terminal operations, our

first disclosure prepared in accordance with the Aotearoa

New Zealand Climate Standards and the publication

of our first Environmental, Social and Governance (ESG)

framework. We have chosen to report our climate related

disclosures as part of our broader sustainability reporting,

recognising the interrelated nature of climate change

risks, impacts to, and opportunities for, our business within

our broader sustainability goals.

“Resilient infrastructure for a decarbonising world” is

the theme w

e have chosen for our 2023 Sustainability

Report. This reflects the challenge and opportunity

of climate change for our business, with infrastructure

resilience a key focus to help ensure a reliable and secure

supply of transport fuels for all New Zealanders.

Strategic Refresh

Channel Infrastructure is a business that has undergone

a tr

ansformational change, and it is firmly focused on the

role that it can play to help New Zealand's transition to a

lower carbon economy. Through the change, which was

initiated back in 2021, we made significant progress on

the thr

ee transition and climate related targets that we

set ourselves:

Just transition

While we followed in the footsteps of many other

refineries around the world that have closed down, our

priorit

y was to ensure our people were supported during

this period of change. We are pleased to report that

99% of our people impacted by the change since 2022,

were supported into their next opportunity within six

months of leaving the business, exceeding our ambitious

90% target. We will continue to provide support for the

remaining two employees who will leave the company in

the coming months.

Goal of Net Zero Scope 1 and 2 emissions by 2030

We are well on target to achieve our goal of Net Zero

S

cope 1 and 2 emissions by 2030

1

(refer to page 77).

In FY23, our Scope 1 and 2 Greenhouse Gas emissions

were 4,037 tCO

2

e. In practical terms, this means that

we have gone from being one of the largest emissions

intensive businesses listed on the New Zealand Stock

Exchange (with emissions of over c.1.2 million tCO

2

e as

a refinery), to accounting for less than 0.1% of Scope

1 and 2 CO

2

emissions on the NZX50 in FY23. We

continue to prioritise efforts to reduce our emissions and,

in 2023, we entered into a long-term contract for the

supply of renewable electricity from January 2024 with

Energy Attribute Certificates attached. For further detail,

please see Case Study: Greenhouse Gas Emissions (see

page 106).

Customer Scope 3 emissions

Our critical infrastructure is capable of handling

lo

wer carbon fuels, including second-generation bio

and Sustainable Aviation Fuels (SAF). We want to

see our critical infrastructure used to support the

decarbonisation of the transport sector and to help

ensure supply chain resilience. The transition to lower

carbon fuels will take time; it will be largely driven by the

change in end user preferences, the availability of lower

carbon fuels in the quantities required and/or regulatory

change. We are committed to playing our part. This

includes, among other things, continuing to work with

Fortescue Limited to evaluate the potential to produce

synthetic SAF, or eSAF, at Marsden Point. For further

detail, please see Case Study: Sustainable aviation fuel

(see page

104).

1

The Net Zero Scope 1 and 2 emissions target is based on the market based approach for the calculation of emissions.

10

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Materiality assessment
With the

refinery conversion project largely behind us,

in 2023 Channel completed a materiality assessment to

deepen our understanding of what is important to our

stakeholders and to help frame the Company's strategic

priorities, approach to risk management, performance,

and reporting.

The insights from the materiality assessment were

int

egrated into our thinking and are reflected in our

refreshed company Strategy, as we aim to deliver value

for all of our stakeholders and to continuously improve

the overall performance of the company.

The new strategy, which shareholders and other

s

takeholders can read more about on page 32 of

this Report (together with the Annual Report), outlines

the strategic priorities that the company will pursue to

support delivery on issues material to our stakeholders.

Sustainability Framework

Supporting our Strategy, is an Environmental, Social and

Go

vernance (ESG) Framework (refer page 14) which

w

as developed in 2023, to assess and measure our

performance across all aspects of our business, aligning

activities to the Company strategy.

We add definition to our Strategic Pillar, “A more

s

ustainable future”, with the commitment to caring for

our people, the environment, and the community in which

we operate, focusing on sustainable practices to improve

environmental, social and governance performance,

alongside maintaining disciplined capital management

to support the business.

We have set 2024 targets against each material issue

and will r

eport on our performance next year. Over

time, we will refine our targets to reflect our longer-term

aspirations. To ensure that there is alignment across the

organisation, a selection of these targets have been

incorporated into the scorecard which will be used to

determine short-term incentive payments for our people

in 2024.

Climate Reporting Disclosures

As a Climate Reporting Entity, 2023 is the first year

Channel has been r

equired to report in accordance with

the Aotearoa New Zealand Climate Standards, although

since 2021, we have taken account of the Taskforce on

Climate-Related Financial Disclosures (TCFD), which the

Climate Standards have been based upon.

Channel has completed a

specific climate change

physical and transition risk assessment, in conjunction

with an impacts and opportunities assessment, to

further consider our climate-related impacts and the

risks climate change could reasonably pose to Channel

Infr

astructure's people, operations, and service.

Our physical risk assessment, refer to Climate change

risks and opportunities

(see page 65), illustrates that

the Marsden Point site is generally safe from coastal

erosion and inundation risks, with a variety of longer-term

mitigation options available, such as the installation of

flood gate protections.

From a transition risk perspective, decarbonisation of

the tr

ansport sector will largely be dependent on the

uptake of Electric Vehicles (EV's) for the light vehicle

fleet; the development of alternative technologies (such

as hydrogen (H2), biofuels and SAF) and improved

technologies leading to fuel efficiencies for carbon

consumptive transports such as heavy transport and

air travel.

We think that traditional transport fuels are going to

hav

e a role to play in keeping the economy moving

throughout the energy transition and a growing range

of transport fuels and energy choices will require

infrastructure (such as ours) to support lower emission,

secure energy transport.

We therefore see opportunity for the Company to grow

and div

ersify, while at the same time, contributing to

New Zealand's wider decarbonisation efforts under a

range of scenarios, refer to Climate change scenarios

(see page 38), as we help fuel New Zealand's future to

2050 and beyond.

Security of supply is critical to

Ne

w Zealand

It is imperative that New Zealand's import supply chain is

s

ecure and reliable. This means that we must operate our

critical infrastructure to standards that are world-class,

safe, and reliable while helping to keep transport energy

available when New Zealanders need it.

As we look to deliver resilient infrastructure solutions to

mee

t New Zealand's changing fuel and energy needs,

Channel will continue to pursue opportunities at Marsden

Point which help support increased resilience for New

Zealand's fuel supply chain.

In 2023, the Company commissioned an additional

45 million litr

es of jet fuel storage, completing a more

than doubling of on-site jet fuel storage through the

import terminal conversion programme. This was not

only a growth opportunity for the Company, but an

investment that helps to provide supply chain resilience,

with increased domestic stock-holdings underpinning

security of supply. It is also aligned with potential for

the future introduction of SAF into the New Zealand fuel

supply chain as a "drop in" fuel.

11

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

We will continue to invest to support the long-term
r

esilience of our infrastructure and to be a supply partner

of choice, committed to playing our part, through the

addition of increased in-country fuel storage options for

our customers, and the NZ Government. We are well

positioned with our c.400 million litres of storage tanks

that can be repurposed and c.120

1

hectares of land that

is available for development on the Marsden Point site.

Looking to the future

wit

h confidence

The decarbonisation of the New Zealand fuels supply

chain pr

esents an exciting longer-term opportunity

for Channel Infrastructure under a range of climate

change scenarios.

Our business has undergone transformational change in

the pas

t year, to set it on a path for a long-term, more

sustainable future. However, we know we are only at

the beginning of New Zealand's energy transition journey.

We will continue to work hard alongside our customers,

community, and the Government to both facilitate the

transition, and deliver for our many stakeholders.

1

The Marsden Point site c.180 hectares of which only one-third is currently in use.

12

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

13
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

World-class energy infrastructure company
Delivering resilient infrastructure solutions

to meet changing fuel and energy needs

A more sustainable future

We are committed to caring for our people, the environment and the community in which we operate, focusing on sustainable

practices to improve environmental, social and governance performance, delivering for all stakeholders.

ESG Framework

ESG PILLAR, OBJECTIVES, AND SDG ALIGNMENT

MATERIAL ISSUES

FIGURE 1: ESG FRAMEWORK AND 2024 METRICS AND TARGETS

EnvironmentPeople & CommunityGovernance & Finance

Protect the environment in which we

operate

Reduce our carbon footprint and build

resilience to climate change risks

Responsibly contribute to achieving

NZ’s decarbonisation goals

Everyone “safely home, everyday”


Be a good neighbour and c

orporate

citizen, including contributing to regional

development

Partner with local iwi, mana whenua

and community in impactful ways

Attract, support, and maintain a diverse

workforce and a healthy working culture

Open and transparent reporting

Disciplined capital management

Support our customers to provide a

resilient fuel and energy supply chain

for New Zealand

Operate our critical infrastructure

safely and reliably

Climate Change

Land, waste & water

One TeamHonestyInnovationCare

Health, safety & wellbeing

Iwi & community partnerships

Equity, diversity & inclusion

Infrastructure resilience

and security of supply

Asset & lifecycle management

Transparency & Financial discipline

OUR VISION, PURPOSE AND VALUES

14

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

AREA
STRATEGIC

PILLARGOALMEASUREUNIT

2024

TARGET

Climate

Change

Net Zero Scope

1 and 2 by 2030

1

Reduce Scope

1 & 2 emissions

%

change

50%

lower

2

Land, waste

and water

Protect our

environment

Tier 1 and 2 process

safety incidents

# paZero

Health, safety

& wellbeing

Safely home

everyday

Lost time injuries# paZero

Equity,

diversity

& inclusion

Diverse and

engaged team

Lift in employee

engagement score

%

change

+4

percentage

points

2

Customer, Iwi

& community

partnerships

Meaningful

relationships

Customer

assessment of CHI

performance based

on survey against key

performance criteria

%

change

+10%

2

Infrastructure

resilience and

security of

supply

Reliable

infrastructure

Pipeline reliability% pa> 98%

Asset and

lifecycle

management

Supply

resilience

Contract new

storage volume

%

change

+10%

2

Transparency

and Financial

discipline

Financial

discipline

Deliver 2024 plan

and meet EBITDA

guidance

$mEBITDA

Guidance

$91 to $95

million

People and

Community

Governance

and Finance

Environment

NZ’s infrastructure partner of choice

Grow through supporting the energy transition

More sustainable future

Our 2024 metrics and targets

1

Refer to page 81

2

Compared to FY23

15

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Governance
16

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Board of Directors
Channel Infrastructure takes its role as a responsible operator

s

eriously. We have many governance measures and structures in

place to identify, manage and respond to environmental, social

and governance issues effectively, so that we can continue to

operate in a more sustainable and responsible manner.

Channel Infrastructure's Corporate Governance

fr

amework, as depicted in Figure 2, sets out our

governance practices and processes to provide

accountability to our diverse range of stakeholders.

The Board is responsible for setting the Company's

s

trategic direction and for providing oversight of the

management of the Company, with the aim of increasing

shareholder value and ensuring the obligations of

the Company are properly met. This includes the

review and approval of the Company's environmental,

social, and governance (ESG) strategy, including the

consideration of entity-specific climate-related risks,

impacts, and opportunities.

Day-to-day management of the Company is delegated

t

o the Chief Executive Officer. The Board uses committees

to address specific issues which require detailed

consideration by members of the Board who have

specialist knowledge and experience. The Board retains

ultimate responsibility for the functions of its committees

and determines their responsibilities.

As outlined in the Risk Management section of this report

(r

efer to page 60), the Board is responsible for reviewing

and managing risks (including climate change risks).

To continue to develop our sustainability and

climat

e change competency as the Aotearoa New

Zealand Climate Standards (NZCS1-3) mature, Channel

Infrastructure's Corporate Lead Team has undertaken

a climate-related disclosures upskilling session in

June 2023. Facilitated by an external provider, the

session was structured to assist in the preparation of

broader climate-related information for Board decision-

making purposes.

Our Board is committed to growing expertise and

compe

tency for oversight of climate-related risks and

opportunities and, in conjunction with a general

environmental, social, and governance update in 2024,

will undertake a refresh on the maturing landscape for

climate-related disclosures in New Zealand.

The Board maintains a skills matrix setting out the

mix o

f skills and diversity of the Board. The skills

matrix is used to evaluate whether the collective skills,

compe

tencies and experience of the Directors meet

Channel Infrastructure's requirements both currently and

into the future. For further information, please refer to the

2023 Governance Statement available on the company's

website (www.channelnz.com).

Director spotlight: Sustainability and

climat

e change

Andrew Holmes 

Independent Director 

Appointed 4th April 2022 

In addition to a career as a senior leader in supply chain

management and operations in bp, Andrew Holmes

brings a wealth of expertise to our Board, having deep

knowledge within the emerging global Hydrogen industry

and energy transition space.


His experience includes:

• Chair of Scaling Green Hydrogen cooperative research

cons

ortium bid (Australia) which included 80 business

partners and 16 universities

• Chair of Urban Analytica – Australian start up

compan

y delivering driver behaviour tracking and

transitioning to carbon tracking

• Sponsorship of bp’s initial involvement in Fulcrum

Bioener

gy (US) – a waste to Sustainable Aviation

Fuel producer

17

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

The Board
Is responsible for overseeing the performance and operations of the Company

Board Committees

Assist the Board to discharge its responsibilities in relation to:

Climate Working

Group

Comprised of senior

leaders and subject

matter experts,

responsible for

providing a Corporate

representation

of climate-related

risks, impacts,

and opportunities

to the Board,

by consolidating

inputs from each

sub-committee.

The CEO is responsible

for instilling a culture

that aligns with

Channel’s values

Management under the leadership of the CEO

Are responsible for delivering the strategic direction

and goals approved by the Board

Channel Infrastructure’s Management System

Company policies, operating procedures, including the

Risk Management Framework

People and

Culture

Oversees remuneration

framework, people and culture

strategies including diversity

and inclusion, community

engagement and human rights

Audit and Finance

Committee

Oversees risk management

framework, internal audit,

financial reporting and

the integrity of our

sustainability reporting

Health, Safety,

Environment and

Operations

Oversees the environmental

aspects of sustainability as

well as health, safety and

operational quality

FIGURE 2: GOVERNANCE STRUCTURE

18

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Governance of sustainability and
climat

e change

The direction and oversight of sustainability and climate

change is delegat

ed to three sub-committees according

to relevance of topic.

The Board considers and (where applicable) approves

the as

sessment of material sustainability impacts for

Channel Infrastructure, as well as all corresponding

targets to monitor performance. This includes approval

of sustainability reports, including this report.

The respective roles of the Board, its committees

and Management (the C

orporate Lead Team) are set

out in the Board and relevant committees’ charters.

Committees annually evaluate their own performance,

processes and procedures against their charter

obligations, to assist the Board in effectively fulfilling its

role and meeting its duties. The Board also periodically

reviews its own performance as a board. A third-

party independent organisation undertakes performance

evaluations on a bi-yearly basis; the next review is

expected to be completed in quarter four of 2024.

Audit & Finance Committee (AFC)

The AFC reviews our corporate

financial matters,

including reporting and treasury risk management. In

FY23, the AFC reviewed pre-assurance of Greenhouse

Gas (GHG) emissions and the company's climate change

scenarios. From FY24 onwards, the AFC will review

the external annual assurance of GHG emissions and

the financial impacts (both current and anticipated)

of reasonably expected climate-related risks and

opportunities. Meetings between management and the

AFC provide oversight and feedback of information on

an annual basis supplemented by additional reviews

where relevant.

Health, Safety, Operations & Environment

C

ommittee (HSEO)

The HSEO Committee reviews and manages our

Health, S

afety, Environment, and Operations risks

and responsibilities. This includes the evaluation of

our environmental hazards, physical risks, including

climate-related operational risks. Meetings between

management and the HSEO committee provides

oversight and feedback of information and that includes

a deep dive on the non-financial climate-related risks to

and of Channel's business, their impacts and associated

opportunities where relevant, on an annual basis.

People & Culture Committee (P&C)

P&C reviews our Company's People and Culture

S

trategy including organisation structure, the capability

and development strategy and succession planning

processes (including succession planning for executive

roles, culture, diversity, pay equity, inclusiveness and well-

being initiatives). This includes the review and approval

of remuneration and performance policies as they relate

to climate-linked targets and performance. Meetings

between management and the P&C Committee

provide oversight and feedback of information on

an annual basis, supplemented by additional reviews

where relevant.

Climate Working Group (CWG)

A climate working group was established in 2024,

compris

ing of senior leaders and subject matter experts,

to meet the Aotearoa New Zealand Climate Standards.

The CWG is responsible for providing a corporate

representation of climate-related risks, impacts, and

opportunities to the Board, by consolidating inputs

from each sub-committee (i.e. AFC, HSEO and P&C) for

consideration by the full Board. This working group will

review and consolidate climate-related information to

provide a Corporate view of risks, up to four times a year.

19

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Management's role
Channel Infrastructure's management closely considers climate

change and s

ustainability issues in the ongoing optimisation

of financial and operational performance, as well as planning

for future growth and diversification of the Company's business

through the decarbonisation of New Zealand's economy. 

The primary point of responsibility for sustainability and

climat

e change within the Corporate Lead Team is the

Chief Executive Officer, and additional climate change,

sustainability, and management of people responsibilities

are held by the Chief Financial Officer, General

Manager - Operations and the Business Development

Manager. These positions are also members of our

Climate Working Group (CWG). Each of these

positions requires an understanding and oversight of

climate-related risks and opportunities. These include

consideration of the fuel demand forecasts, impacts of

climate policy developments such as carbon pricing,

consideration of the physical impacts of climate change

on operational safety and continuity, and workforce and

community impacts.

At the operational level, the Company's General

Manager - Operations and supporting team

members oversee ongoing activities on-site, including

environmental and climate-related issues such as

identifying and implementing opportunities for efficiency

gains through minimising input costs such as fuel

and electricity, and appropriate responses to extreme

weather events. The Risk and Compliance Manager

maintains the Enterprise Risk Register, including

the identification and monitoring of risks and the

Environment, Health and Safety Manager is responsible

for relevant reporting and compliance obligations.

The relevant reporting lines are depicted in Figure 3.

FIGURE 3: ORGANISATIONAL CHART

20

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Remuneration links to
climat

e performance

To

reflect the strategic importance of climate-related

risks and opportunities to the business, our remuneration

policy allows for the setting of climate-related key

performance metrics. We acknowledge the consideration

of climate-linked performance and remuneration within

our People and Culture Committee Charter with the

intention to further explore related performance targets

in upcoming disclosures.

Our CEO's 2023 KPI's included a metric on securing a

long-

term electricity supply at a lower cost and a lower

emissions intensity. This was achieved with the securing of

a Fixed Price Variable Volume (FPVV) contract at a lower

rate, and the bundling of Energy Attribute Certificates (or

renewable energy certificates) from 1 January 2024. Our

climate-linked performance metrics are reviewed on an

annual basis.


Terminal operators monitoring tank movements and pipeline operations from the control room

21

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our management system
The Management System applies to all of Channel's people and

e

stablishes the requirements for how we do business across our

operations and support teams. 

It is designed to protect our people, the community, the environment, and the economic value of our assets,

oper

ations and activities. The Management System comprises:

• Policies and Code of Conduct (channelnz.com/who-we-are/corporate-governance/)

• Management processes explaining the minimum standards of “what” the business must achieve

• Procedures, technical standards, processes and tools (forms and records) explaining the expectations and practices

f

or “how” business activities should be undertaken.


FIGURE 4: MANAGEMENT SYSTEM STRUCTURE - HIERARCHY OF APPROVALS

22

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

23
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Strategy
24

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Engaging with our key stakeholders
Building quality, long-term relationships with our stakeholders

enable

s us to become a better neighbour, employer, partner and

provider of critical infrastructure to reliably keep Aotearoa New

Zealand moving through an era of change. 

This requires open and clear communication; we engage with our key stakeholders outlined in Figure 5 on a regular

bas

is and aim to meet face-to-face as much as possible.

FIGURE 5: OUR KEY STAKEHOLDERS

The following table illustrates how we engage with individual stakeholder groups, with the “issues of interest” reflecting

the topics most commonly raised by these stakeholders through our established channels in 2023. The t

ype and

frequency of engagement varies depending on the needs of each individual group.

25

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

TABLE 1: ENGAGING WITH OUR STAKEHOLDERS
STAKEHOLDER GROUPHOW WE ENGAGEPARTICULAR AREAS OF INTEREST 2023

Financial markets

(e.g. shareholders,

bondholder

s,

banks)

Annual Meeting of Shareholders

Analyst days and site tours

NZX releases

Investor meetings and conference calls

Investor presentations

Annual and Sustainability Reports

Financial performance, strategy,

dividends

, growth and

capital structure

Environmental, Social and

Go

vernance (ESG) goals, policies

and performance

Customers

Relationship meetings

Customer surveys

Teleconference and face-to-

f

ace meetings

Quarterly operational

perf

ormance meetings

Multi-customer forum

On-site visits

Terminal performance

Fuel industry changes, including

Go

vernment policy developments

Jet fuel supply chain resilience

Product quality

Hapu/iwi

Mana Whenua Roopu

(Quarterly meetings)

Kanohi ki te kanohi (face-to-face) hui on-

s

ite and at local marae

Relationship agreements

Relationship and governance meetings

Working together on relevant

en

vironmental projects

Local economic impacts of

Channel Infr

astructure

Improving economic well-being

Workforce diversity

Shared interest in

en

vironmental outcomes

Future use of site (including

w

ater requirements)

Marine and Coastal Area

Act process

26

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

STAKEHOLDER GROUPHOW WE ENGAGESELECT AREAS OF INTEREST 2023
Employees

and contr

actors

On-site staff communications channels

Toolbox meetings before shift work starts

f

ocused on safety

‘Cascade’ newsletter

"All-up" team meetings

Employee engagement surveys

Site Hangi

Environmental, health and safety

Workplace changes

Workforce diversity

Business development

activitie

s -potential additional

storage contracts, SAF

project development

Business strategy update

Collective bargaining

Central

go

vernment

Engagement with key officials across

relevant departments

Engagement with Ministers and

P

arliamentary Advisors

Site visits as requested

Policy issues including domestic

fuel s

ecurity and the development

of a New Zealand Energy Plan

Submission of tender

t

o Government strategic

diesel storage

Auckland fuel supply

chain r

esilience

Responding to information requests

as a r

esult of coalition

agreement to investigate re-

opening the refinery

Local government

and r

egulators

Formal, scheduled meetings

Ad hoc outreach to key regulators

1

Site visits

Site inspections

Audits

Performance reporting

Local economic impacts of

Channel Infr

astructure

Compliance with consents

Environmental management and

r

emediation in accordance

with consents

Future use of site (including

w

ater requirements) and

growth opportunities

Environmental, health and

safety performance

1

Including: WorkSafe, Maritime NZ, Fire and Emergency New Zealand (FENZ), Electricity Authority, Civil Aviation Authority (CAA), Northland Regional

C

ouncil (NRC), Environmental Protection Agency (EPA), Whangarei District Council (WDC)

27

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

STAKEHOLDER GROUPHOW WE ENGAGESELECT AREAS OF INTEREST 2023
Neighbours,

communit

y

Attendance at community meetings

and events

Social media outreach

Letters and fact-sheets

Harbour Safety Group Meetings

Local impact of Channel business

including r

esource consent activity

Terminal Safety Case

Growth and business

de

velopment opportunities

Environmental management and

s

ite remediation

Regional issues

Harbour safety

Suppliers

Contract tender processes

Ad hoc engagement as required due to

bus

iness needs

Supplier/contractor relationship

management/perf

ormance meetings

Site visits as requested

HSE and on-site protocols

Business-related issues

Environmental, health and

s

afety performance

28

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Identifying material issues
At the heart of the relationship that we have with each of

our s

takeholders is an understanding of the material issues for

each stakeholder or those that matter most, as well as for

the Company.

Channel Infrastructure closely considers the impact

w

e have on the community and the environment in

which we operate. In 2023, following the transition

to import terminal operations, we completed a new

materiality assessment to deepen our understanding

of what is important to stakeholders and to frame

the Company's approach to ESG risk management,

performance, and reporting.

Our materiality assessment included a workshop with

our C

orporate Lead Team to understand our stakeholder

universe, exploring a wide range of relevant industry and

sector topics from the SASB

1

Standards and taking into

account the Global Reporting Initiative (GRI) Standards,

to then assess Channel Infrastructure's key material issues

in respect of their importance to Channel and their

importance to our stakeholder network.

We then conducted a series of stakeholder interviews

acr

oss samples of each of our stakeholder groups via

an external third party to better understand the internal

and external views against our internal materiality

mapping results. The 16 material issues identified with

our stakeholders are shown in Figure 6, with the "highest

impacts" material issues reflected in the top right-

hand quadrant.

The material issues were then grouped into three

o

verarching categories: environmental performance;

people and community; and governance and financial

performance as set out in Table 2.

1

The Sustainability Accounting Standards Board – SASB materiality standards are now operated by the IFRS Foundation

29

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

30
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

TABLE 2: MATERIAL ESG ISSUES AND FRAMEWORK
Environmental performancePeople and communityGovernance and

financial

performance

Greenhouse Gas (GHG) Emissions

Management of regulatory risks,

en

vironmental compliance, and

reputational risks and opportunities

as they relate to Scope 1, 2 and 3

GHG emissions

Water and

wastewater management

Efficiency of water resource usage

and management o

f waste water

treatment, and managing existing

site contamination to reduce this

over time

Ecological impacts

Management of impacts on

eco

systems and biodiversity through

operational land use, project

development and construction

Circularity

Increasing material and operational

efficiency

to, where possible and

over the longer term, attain zero

waste and divert from landfills back

into the supply chain

Physical impacts of climate change

Ability to manage risks and

oppor

tunities associated with direct

exposure to actual or potential

physical impacts of climate change

Health, safety and well-being

Creating and maintaining a safe

and health

y workplace that reflects

regulatory expectations and values

employee & contractor well-being

Iwi partnerships

Recognising iwi responsibilities as

mana whenua and k

aitiaki over

poupouwhenua, the land upon which

we stand, partnering to maintain and

enhance the cultural health of our

operational site and the surrounding

coast, informing our partners of

potential changes and considering

their views

Employee diversity, equity

& inclusion

Attracting, supporting, and

maint

aining a diverse workforce and

healthy working culture

Contribution to regional economy

Working towards an impactful and

s

ustainable contribution to the

regional economy in which we work,

as well as to Aotearoa New Zealand

more broadly

Human rights and

community engagement

Engaging our local community to

s

eek partnerships in impactful ways

and to continue as a responsible

corporate citizen and neighbour.

Upholding labour standards and

increasing transparency throughout

our supply chain to promote a high

standard of human rights

Infrastructure resilience

A focus on infrastructure

r

esilience to environmental and

specification changes

Security and quality of supply

Supporting the delivery of

r

eliable, high-quality fuel by

our customers to accommodate

changing needs and to help

maintain their competitiveness

Transparency and disclosure

Ethical conduct of business and

pr

oviding accurate and timely

information about our sustainability

impacts and performance

Asset and life-cycle management

Ability to manage infrastructure and

oper

ational asset life-cycle risks

Business model

resilience (infrastructure)

Incorporating social, environmental

and political tr

ansitions into long-

term business model planning and

responding to the transition to a low-

carbon economy

Regulation and policy

Complying with, supporting and

anticipating futur

e regulations

and policy

31

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our refreshed strategy
In 2023, following the

effective completion of the

import terminal conversion, we undertook a strategy

refresh, realigning our vision to be a world-class energy

infrastructure company with a purpose of delivering

resilient infrastructure solutions to meet changing fuel

and energy needs.

Material issues are integrated into our thinking and

reflected

in the "refreshed" company strategy, as we aim

to deliver value for our stakeholders and to continuously

improve the overall performance of the business. As part

of our strategy refresh, we listened to “what matters

most” to our stakeholders and reflected the strategic

priority to address those concerns.

The Company's Strategic Framework, set out on page 33,

outline

s the way that we will achieve our purpose, and

vision, underlined by three key strategic pillars – being

New Zealand's infrastructure partner of choice, growing

through supporting the energy transition and focusing on

a more sustainable future.

New Zealand's infrastructure partner

o

f choice

Our

first pillar, to become a world-class operator,

recognises that our customers operate globally and

interact with terminal businesses all over the world, so

they know what good looks like. Being a world-class

operator is key to being a partner of choice for our

existing and new customers and therefore to the long-

term success of our business. It is also critical to unlocking

our growth strategy.

A high-performance culture is core to everything

w

e do and will mean attracting, supporting and

maintaining a diverse and engaged workforce, having

a clear succession and talent management plan and

maintaining an agile and resilient workforce with a focus

on well-being.

Grow through supporting the

ener

gy transition

Our second strategic priority is to grow through

s

upporting the energy transition. We will work hard

to execute brownfield opportunities at Marsden Point,

such as the additional private storage that has been

delivered for our customers, as well as consolidating

fuels infrastructure more broadly in New Zealand to help

provide resilience in the supply chain. We also see an

opportunity to help optimise the supply chain for our

customers and deliver lowest cost, resilient fuel supply for

New Zealanders.

We will also play our part in supporting the liquid fuels

ener

gy transition which will provide our business with

long term growth opportunity and business resiliency.

For Channel, this means investigating ways we can

repurpose unutilised land at Marsden Point and leverage

our strategic assets to support the energy transition. For

example, the potential to produce eSAF at Marsden

Point, is an opportunity we are currently exploring

with Fortescue.

Sustainable aviation fuel

Refer to case study in Appendix 1 on page

104

Channel will also look at other energy opportunities to

s

upport the transition and leverage our strategic assets

such as electricity storage and solar, and longer term the

opportunity for our Marsden Point site to be a strategic

energy storage hub to support New Zealand's energy

transition and intermittent renewables development.  

A more sustainable future 

The third strategic pillar focuses on our stakeholders –

s

hareholders, our neighbours and broader stakeholders.

It is imperative that Channel continues to have

dis

ciplined capital management. We are committed

to targeting a shadow BBB+ credit rating, delivering

above WACC returns, maintaining a disciplined cost

management focus and delivering stable dividends to

shareholders over the long term.

To execute our strategy, we understand the importance

o

f being a good neighbour and corporate citizen and

that means focusing on reducing our environmental

impact and engaging with our Northland community and

Iwi partners.

Channel's commitment to acknowledging the role that

climat

e and sustainability impacts continue to have on

the business, to provide open and transparent reporting

of climate-related disclosures builds on the proud history

we have of taking actions to reduce our impact, as

outlined in Figure 8.

32

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

World-class energy infrastructure company
Delivering resilient infrastructure solutions

to meet changing fuel and energy needs

OUR VISION

OUR PURPOSE

OUR STRATEGIC PRIORITIES

OUR VALUES

World-class

Operator

High Performance

Culture

Disciplined

Capital

Management

Good Neighbour,

Good Citizen

Strong safety

systems and culture

Resilient

infrastructure

Long-term asset

management

Customer focused

People and

capability

development

Future focused

Continuous

Improvement

Adaptive

Target credit

metrics consistent

with a BBB+ shadow

credit rating

Deliver above

WACC returns

Cost management

Stable dividends

Reducing

environmental

impacts

Community

engagement

and iwi relations

Just transition

Transparency

and disclosure

New Zealand’s Infrastructure

Partner of Choice

One TeamHonestyInnovation

Care

Grow from

the Core

Support Energy

Transition

Brownfi eld

opportunities

at Marsden Point

Consolidator of

fuels infrastructure

Supply chain

optimisation for

our customers

Repurposing

Marsden Point

Support transition

of aviation to

lower carbon fuels

Marsden Point

Energy Hub

Grow through supporting

the Energy Transition

More sustainable future

FIGURE 7: STRATEGIC FRAMEWORK

33

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

April 2003
NGA

Signed the first Negotiated

Greenhouse Agreement in NZ

with the Crown, committing

the Company to achieving

best practice energy

performance

2018

Our first materiality

survey

Under the Global Reporting

Initiative (GRI), we undertook

our first materiality survey with

our stakeholders to better

understand our stakeholder

needs in alignment with our

strategic priority

2004

First ESG reporting

In 2004 we began to measure

our performance against ESG

metrics

2014

Project Kleenex

$25 million invested from 2014

to 2018 to maintain good

environmental performance

and bolstering the resilience of

our stormwater systems

2013

Coastal Management

Strategy

Strategy developed following

observed increase in erosion

events from regular monitoring

2015

Te Mahi Hou

Commissioned the $365

million CCR, improving energy

efficiency and reducing CO2

emissions by around 120,000

tonnes per annum

2016

Coastal Erosion

Protection

130 meters of erosion

protection installed on

eastern aspect of site

2005

Future Fuels Project

The $190 million Future Fuels

Project is commissioned to

produce low sulphur Diesel

and to take benzene out

of petrol, meeting strict

Government fuel quality

regulations to reduce fuel

emissions

2008

ISO9001

Initial accreditation of Quality

Management System

2017

Improved our

resilience to major

weather events

Completed a $2.8 million

upgrade of the bio-treater,

lifting our capacity to treat

wastewater and our ability to

manage major weather events

FIGURE 8: OUR SUSTAINABILITY JOURNEY

34

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

2023
Second standalone Sustainability Report

“Delivering a Sustainable Future”, built on the 2022 report

and reported on our achievements as we transitioned to

a new business model

New materiality survey and refreshed strategy

Following our business transition, we engaged with our

stakeholders to understand their material issues; material issues

were then used to inform our 2023 strategy refresh

Climate change risks, impacts, and opportunities assessment

Conducted an assessment of climate change risks, their impacts,

and potential opportunities for our organisation

GHG inventory and Scope 3 stock take

Completed a Scope 1 and 2 inventory of emissions in readiness

for NZCS reporting, including advanced preparation for Scope 3

emissions reporting from 2024 onwards

Climate hazard assessment

Conducted an assessment of coastal hazards for our

Marsden Point site across 2050, 2100, and 2130 time horizons

Signed long term renewable electricity agreement

Effective from 1 January 2024, the contract includes Energy

Attribute Certificates.

2021

35-year Resource

Consent granted

To operate for another 35

years based upon a detailed

environmental impact

assessment of our processes

and operations

Strengthening iwi

relations

Signed relationship

agreements with local iwi to

guide our work together in

areas of mutual interest

2020

Strategic Review

initiated

Culminated in the November

2021 decision to transition

from refining to import terminal

operations, with subsequent

workforce transition

Review of

material issues

Refreshed 2018 materiality

survey to ensure it remained

a relevant guide for our

sustainability priorities as a

fuels’ infrastructure provider

2022

First standalone

Sustainability Report

Released as Channel

Infrastructure, “Our transition

to a sustainable future”

Channel

Infrastructure

Refining operations discontinued

Refining NZ

35

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Climate change
Channel recognises its role in supporting decarbonisation within

t

he fuels supply chain, by utilising its critical infrastructure to

support the transition, while keeping New Zealand moving. 

Channel Infrastructure has c.280 million litr

es of fuel storage in operation at Marsden Point, with c.400 million litres of unutilised capacity available

36

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Current context
Channel Infrastructure owns and operates the Marsden

P

oint fuels terminal and the Marsden Point to Auckland

Pipeline (the Pipeline), supplying c.40% of New Zealand's

demand for transport fuels. Each year, the Company

receives, stores, tests and distributes between 3.3 and

3.6 billion litres of fuel owned by our customers.

Channel Infrastructure's wholly-owned subsidiary,

Independent P

etroleum Laboratory Limited, provides fuel

quality testing services at Marsden Point and around

New Zealand.

The Company supplies petrol and diesel into the

Nor

thland market, via the Truck Loading Facility (TLF)

(adjacent to the Marsden Point terminal), and petrol,

diesel and jet fuel into Wiri for the Auckland market via

the Pipeline.

Changing transport fuels mix

t

hrough decarbonisation

In our view, traditional transport fuels are going to have

a r

ole to play in keeping the economy moving throughout

the energy transition. Decarbonisation of transport fuels

will change the mix and quantity of liquid fuels passing

through our infrastructure. Channel has a critical role to

help keep transport energy available when it is needed.

Channel supplies all of the jet fuel to Auckland

Int

ernational Airport. At “normal” pre-covid demand,

Auckland Airport was around 80% of New Zealand's jet

fuel demand, and around 10-15% of the domestic jet

fuel demand. New Zealand's air connections play a

crucial role to the economy through both our tourism and

export industries.

Tourism is New Zealand's largest export industry and

dir

ectly employs 8.4% of New Zealand's workforce

1

, and Air

freight carries 16% of exports and 22% of New Zealand's

imports

2

, which means that Channel is inextricably linked

to these sectors and therefore indirectly impacted by

their climate change risks, including those of Auckland

International Airport.

Airlines have recognised the need to decarbonise

oper

ations, with aviation representing about 2.5% of

global emissions. IATA, the International Air Transport

Association which is the trade association for the world's

airlines representing 300 airlines and 83% of global

air traffic, has committed to a pathway to Net Zero

emissions by 2050

3

. Channel recognises that several of

the major airlines that fly out of Auckland have made

an even stronger commitment than this, pledging to

replace 10% of their fuel use with Sustainable Aviation

Fuels by 2030.

SAF as well as other second-generation renewable fuels,

s

uch as biofuels, are drop-in fuels and can be handled

through Channel's existing infrastructure. In late 2022,

we received New Zealand's first delivery of SAF into

Marsden Point for delivery to Auckland International

Airport via our pipeline. Over time, we expect the

volume of renewable fuels being handled through our

infrastructure will continue to grow and comprise an

increasing proportion of our throughput.

Current climate-related impacts

Cyclone Gabrielle, which hit New Zealand from

12-

14 February 2023, delivered 240mm of rainfall, with

the region recording over 400% of normal rainfall over

the summer period. Researchers, supported by the

Ministry for Business Innovation and Employment have

indicated that climate change played a distinct role in

the development of Cyclone Gabrielle

4

.

In addition to a brief power outage on site, a security

f

ence on the coastal boundary was damaged as

Bream Bay recorded waves of 11-12 metres. Pre-emptive

drainage (surface and sub-surface) clearing around the

pipeline and early investment to improve the waste and

storm water networks on site, including an investment

of c.$25 million in recent years, helped ensure there was

limited impact to the site infrastructure. 

Infrastructure Resilience

Refer to case study on page 105

1

Pre-COVID, https://www.tourismnewzealand.com/insights/industry-insights/

2

By dollar value. Transport.govt.nz, Stats NZ

3

https://fortune.com/2023/01/26/boeings-chief-sustainability-officer-we-cant-count-on-hydrogen-powered-commercial-flights-before-2050/

4

Harrington, Dean et al. (2023) The role of climate change in extreme rainfall associated with Cyclone Gabrielle over Aotearoa New Zealand’s East Coast.

W

orld Weather Attribution Initiative Scientific report.

37

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Climate change scenarios
Approach

As outlined in

Our refreshed strategy (see page 32),

Channel has a clear strategy to be a world-class energy

infrastructure company, which will fuel New Zealand's

future to 2050 and beyond. This strategy was founded on

our longer-term Business Planning processes, as outlined

from page 56.

In 2023, in line with the requirements of NZ CS1, we

hav

e used climate change scenario analysis to “test”

the robustness of our strategy. Scenario analysis is the

process of exploring how an entity might perform under

a range of plausible and challenging futures. In a world

of uncertainty, scenario analysis is meant to challenge

“business as usual” assumptions.

Climate-related scenario analysis does not predict the

futur

e, but rather provides a range of hypothetical

outcomes to enable an entity to better assess how

physical and transition risks and opportunities associated

with climate change could impact its operations.

The Company has been using “scenario analysis” as

par

t of its business planning process for many years.

Our most recent analyses have focused on the fuel

passing through our infrastructure, as in our view, this

is the most material climate transition impact for our

business. In 2023, we built on our previous work assessing

transition risks and used the Intergovernmental Panel

for Climate Change (IPCC) data as well as a Coastal

Climate Risk Assessment Report that we commissioned

for the Marsden Point site, to assess the physical risks of

climate change.

The team at Channel has also conducted relevant

climat

e-related risk assessments in the last year and

used this information to supplement our thinking around

climate scenarios. Throughout the scenario analysis

process, our Corporate Lead Team (CLT) and relevant

environmental experts have been engaged in the

following workshops:


• Climate Change Scenario Workshop

• Physical Risk Assessment Workshop

• Transition Risk Assessment Workshop

• CLT update on Climate Related Disclosures

r

eporting, including consultation and engagement on

Climate Scenarios.

Our Board of Directors, through the Audit and Finance

s

ub-committee, have also had oversight across the

process from June 2023 and our initial gap analysis

through to the October board update, and December

Audit and Finance Committee update. In addition,

our General Counsel has been engaged across the

project so that operational processes and updates

are adequately addressed in our company policies

and structures.

•Transition risks are linked to the ability of Aotearoa

New Zealand to decarbonise transport fuels. The

decarbonisation of our economy will be dependent

on the uptake of EV’s and continued fuel efficiency

improvements for light vehicle fleet; the development

of alternative technologies (such as electric, hydrogen,

biofuels and SAF) and improved technologies leading

to fuel efficiencies for heavy transport and air travel.

•Physical risks

are directly dependent on the intensity

of global warming. We have used data provided

by the Intergovernmental Panel for Climate Change

(IPCC) in their AR5 Synthesis Report as input for the

climate component of our climate change scenarios,

with the Shared Socio-economic Pathways (SSP)

developed by the IPCC to incorporate the global

socio-economic context. Refer to Appendix 5 on

page 117 for more detail.

To read the detail on our process for identifying and

managing climat

e risks, and our identified risks for

this year, please refer to Climate change risks and

opportunities (see page 65) of this report.

Scenario methodology

Channel Infrastructure took a phased approach to

s

cenario analysis including the mapping of global and

local reference models; setting of scope boundaries;

assessing physical and transitional climate risks and

opportunities; identifying the most material drivers of

change; and finally the complete synthesis of the

climate scenarios and their narratives. In line with the

External Reporting Board (XRB) guidance on scenario

analysis, Channel has mapped a series of global

references to design our three climate scenarios and their

temperature pathways.


38

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

FIGURE 9: SCENARIO DEVELOPMENT - GLOBAL REFERENCES
Assessing our value chain and

s

etting scope boundaries

Channel completed a value chain as

sessment including

upstream and downstream activities. A scope boundaries

assessment was also completed to identify the most

material aspects of the value chain

1

.  For more

information on our methods and assumptions, please see

Our performance in detail (see page 77) .

Identifying our drivers of change

Drivers of change (sometimes referred to as driving

f

orces) are critical trends or influencers that affect

how the fuels infrastructure sector operates. They are

usually large-scale, exogenous factors that impact

how climate risks and opportunities cascade through

the fuels infrastructure sector. Through a series of

workshops, comprising senior leaders and independent

advisors, we identified several drivers of change that

will affect the fuels infrastructure sector in the future.

A longlist of drivers were shortened to nine across the

XRB recommended STEEP methodology, covering: social,

technology, environmental, economic and political.

The “top six” drivers of change for Channel Infrastructure,

as a pr

ovider of liquid fuels infrastructure, are summarised

in Table 4.

1

Value chain exclusions: the exclusion of immaterial elements within the value chain were calculated by their monetary value, and their level of

influence/impact

on operations. Those with both a low monetary value and level of influence were placed outside of scope. Only our material risks and

opportunities (after a shortlist process based upon Channel's consequence matrix) were run across the three climate change scenarios.

39

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

TABLE 4: DRIVERS OF CHANGE
CATEGORYDRIVERSIGNIFICANCE

Social

Population changeThere is a strong correlation

be

tween population growth and

demand for transport fuels.

 An increase/decrease in NZ’s

population could result in a

change to demand for transport

fuels and therefore utilisation

of Channel's infrastructure

(including through changes in

regional demographics)

Technology

Development/adoption of new transport

fuels t

echnology

The pace, cost and accessibility

of technological advances (e.g.

SAF, EV’s or hydrogen) could

stimulate or suppress demand

(e.g. across agricultural and

heavy transport sectors as well

as changing consumer behaviour)

impacting infrastructure utilisation.

Technological advances leading to

fuel efficiencies may also impact

demand for fossil fuels

Environmental

Physical climate change risksPhysical risks are directly

dependent on the int

ensity of

global warming. A changing

climate (from acute weather

events, or chronic changes

such as sea level rise) could

impact our operations, staff, and

supply chains. The severity and

uncertainty of climate change

drives the extent of adaptation

and mitigation required.

Economic

Availability of capitalAn increasing focus from banks,

investors and insurers to align

their lending, investment and

risk portfolios with Net Zero 2050

targets. This could stimulate or

suppress availability of capital,

depending on transition plans. 

40

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

CATEGORYDRIVERSIGNIFICANCE
Economic

Demand for international air travelThere is a strong correlation

be

tween household income and

propensity to travel. It is impossible

to predict how the cost of travel

will evolve in the future. New

Zealand is a long way from

most of the world, and airlines

may be forced to pay for their

emissions, making flying expensive.

New Zealand's attractiveness as

a tourist destination may be

impacted by physical climate

change to natural assets. GDP

of New Zealand's trading partners/

countries may impact trade and

therefore air freight.

Political

Government prioritiesThe way governments (including

NZ) r

espond to climate change has

consequences for the transport

fuels sector and therefore the

utilisation of our infrastructure.

Mandates and incentives may

accelerate the transition to

alternative transport fuels and

Government support for domestic

manufacturing of alternative fuels

(including at scale, Government

mandated domestic SAF industry).

41

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Summary of time horizons and capital
deplo

yment links

As part of the analysis of Channel's climate-related

ph

ysical and transition risks and opportunities, we have

identified the time horizons over which to examine

the impacts of climate change. In doing so, we have

considered our regular planning cycles, including long-

term planning and investment time frames.


FIGURE 10: TIME HORIZONS

The

short-term horizon broadly aligns with the existing

Terminal Services Agreements that we have in place with

our customers. The initial term of the contracts is 10 years

(to 2032), with two five-year rights of renewal.

The main climate-related risks facing Channel, as a

fuels infr

astructure company, are transition risks; with

the quantity and types of fuels passing through our

infrastructure expected to change as the economy

decarbonises. Our customers are at the forefront of

these changes and will require infrastructure to meet

the changing fuel needs. Channel will invest to support

the long-term resilience of our infrastructure and to be

a supply partner of choice for our customers to meet

New Zealand's changing fuel and energy needs. Our

clear investment criteria for these growth opportunities

are to only invest in projects that generate returns

above our Weighted Average Cost of Capital and

those opportunities with contracted revenues to provide

revenue certainty.

The medium and long-term horizons align with Channel's

longer t

erm strategic planning and the lives of significant

infrastructure assets. One of the strategic priorities

underpinning our refreshed strategy, “helping fuel New

Zealand's future to 2050 and beyond”, is long-term asset

management.  In 2023, we undertook work to assess

site resilience to warming scenarios to inform a range

of short and long-term coastal erosion and inundation

management options and ensure robust long-term Asset

Management Plans are in place.

42

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Summary of our scenarios
We have developed and explored three climate-

change s

cenarios:


FIGURE 11: CLIMATE CHANGE SCENARIOS

A summary of each scenario, including narrative and

me

trics are outlined from page 44. We have drawn

data from global climate change assumptions and

applied these in a New Zealand context. Channel

acknowledges the links our infrastructure services have to

the aviation and tourism industry and where appropriate,

have included relevant information from the Aotearoa

Circle, Tourism sector climate change scenarios and other

datasets

1

for technical and narrative input.

1

Our climate references and datasets have come from: IPCC International Panel on Climat

e Change (AR5, AR6), NGFS Network for the greening of the

financial s ystem, IIASA International Institute for Applied Systems Analysis. (2018), CCC Climate Change Commission (2021), TNZ Treasury New Zealand

(2022), MfE Ministry for the Environment (2018) and, where appropriate, The Aotearoa Circle Tourism Sector Climate Change Scenarios (2023).

43

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

CO
2

Global temp increase

1

by 2100, relative to

pre-industrial levels

Limit temperature rise to

1.5°C

SCENARIO INDICATORS

0.22m

NZ sea level rise

2


For 2031-50 relative

to 1995-2014

+6.0%

Rainfall intensity

2

100-yr ARI 12-hr rain

depth, 2031-2050

relative to 1986-2005

+43%

NZ Hot days

2


For 2031-2050

relative to

1986-2005

$277

NZ carbon price

3


For 2050, per tonne

An orderly scenario, including

progressive and coordinated

decarbonisation/transition.

Ambitious and aligned economic,

transformative change where policy and

social behaviors are leveraged in response

to climate change to meet a 1.5-degree

trajectory.

Renewable energy is produced at

scale across the world, associated technology

and investment increases. The physical impacts

of climate change are minimal in relation

to other warming trajectories.

Green Light

6.04M

New Zealand

Population

in 2050 (SSP1)

4


44

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Reference scenarios:
NGFS Orderly, RCP 2.6, SSP 1, CCC Tailwinds

Data sources:

1. IPCC WG1 AR5 Summary for Policymakers

2. Ministry for the Environment (2018) Climate change projections for New Zealand

3. Treasury New Zealand (2022) CBAx Tool User Guidance

4. International Institute for Applied Systems Analysis (2018) SSP Database

5. Climate Change Commission (2021) Scenarios dataset for the Commission’s

2021 Final Advice

Physical risk severityTransition risk severityPolicy reaction

MODERATEMODERATEIMMEDIATE AND SMOOTH

Technology changeBehaviour changeSocio-political instability

FASTFASTLOW - MODERATE

HIGH LEVEL DESCRIPTORS

Global temperature rise 1.5°C by 2100

NZ TOTAL FUEL DEMAND(ML) - 2021 CCC - FOSSIL FUELS ONLY

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

-

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

20352036

2037

2038

2039

2040

2041

2042

2043

2044

20452046

2047

2048

2049

2050

2021 CCC - Tailwinds

45

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

PROGRESSIVE, COORDINATED DECARBONISATION/TRANSITION
NARRATIVE

Social

The global population continues to increase at a steady and expected rate.

New Zealand is seen as an attractive place to travel to and to live.

New Zealand’s population increases as the country becomes a haven for many immigrants

across the socioeconomic spectrum. Population number is expected to reach 6.04 million

by 2050.

Health, wellbeing, and retreat impacts from climate change are considered low in relation

to the delayed and stalled transitions (due to rapid and coordinated global action to

reduce emissions).

As a result, population continues to increase but at a slower rate. Sea level rise forces some

Pacific Island residents (and other communities/nations) currently living in low lying coastal

settlements to move, contributing to limited population growth.

Channel Infrastructure commit to managing reliable and resilient infrastructure to help support

the availability of transport fuels when they are needed.

Technology

Renewable fuel technology globally is developed at scale around the world.

This gains momentum in the first half of the 2030s.

Volumes of SAF including production and technology development start increasing from the

mid-2030s in NZ, replacing conventional jet fuel. Globally, there is competition for the supply

of SAF, due to a decline in passengers willing to fly when conventional jet fuel is being used.

Green hydrogen is available from the mid-2030s in NZ, gradually replacing conventional diesel

from that point on for heavy transport.

Continued development in the performance, range, and chargeability of electric vehicles

enable mass adoption and accelerated reduction of fossil-fueled light fleet vehicles by 2035.

Auckland Airport uses Channel’s infrastructure (tanks and pipeline) for the supply of imported

SAF and/or SAF produced at Marsden Point.

Channel Infrastructure accommodates renewable fuel technology and provides infrastructure

services for SAF and hydrogen throughput, phasing out diesel and petroleum infrastructure

against transition requirements.

Green Light

46

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Markets
Global demand for fossil transport fuels declines. Demand for sustainable liquid fuels and

for green hydrogen increases to meet shifting demand. The demand for electric vehicles

increases rapidly.

The infrastructure and energy sectors globally gain confidence in making long-term

decisions and investments as the production of new technology fuels increase at scale.

The cost of capital for ‘green’ investments continues to decrease while the cost of capital for

all investments associated with fossil fuels and GHG emissions increases from the mid-2020s.

New Zealand continues to rapidly decarbonise its land transport sector, however,

New Zealand’s demand for air travel and air freight, and therefore demand for jet fuel

(SAF or fossil fuels) remains around current levels due to New Zealand’s remote location

and ensuring connection for the growing population to the rest of the world.

Channel Infrastructure continues to provide infrastructure and storage capacity to support

lower emissions/sustainable fuels and assist in a rapid transition with challenging reductions

to liquid fuel demand.

Environment

Global temperature increase is limited to below 1.7 °C by 2050 and stabilises at 1.5 °C by 2100

(Due to data availability, New Zealand impacts are assessed using RCP2.6, which projects

a slightly higher global temperature increase in the second half of the century.) Physical

impacts of climate change are considered limited/managed in comparison to other warming

trajectories. Sea-level rise in New Zealand (metres above 1986–2005 baseline) is 0.22m by 2050

and 0.46m by 2100.

There is a 43% increase in the number of hot days by 2050 and a 6% increase in the rainfall

intensity. These physical impacts of climate change are considered minimal compared to the

disorderly and hothouse scenarios and vary on location and geography across New Zealand.

Water use and wastewater products increase in the mid 2030s as the need for green

hydrogen production increases. Channel has successfully achieved Net Zero scope 1

and 2 emissions by 2030.

Channel Infrastructure implements necessary safeguards from physical coastal and

climatic impacts.

Policy

Globally, countries have adopted policies and regulation early before 2030 to support

a smooth transition. Inclusive and ambitious targets are set by government to transition

New Zealand’s energy and infrastructure needs alongside the National Adaptation Plan

and Climate Change Response Act.

The transition to low or zero emissions vehicles in New Zealand by 2035 signalled in NZ’s first

emissions reduction plan is supported by legislation, resulting in continued decline of fossil-fueled

vehicle use (being replaced by EVs and other modes of transport). This is accelerating from about

2030 as New Zealand seeks to decarbonise the transport sector as quickly as possible. The

Emissions Trading Scheme (ETS) remains in place and the carbon price signal shows a managed

transition away from fossil fuels at $277 per tonne by 2050.

Channel Infrastructure successfully meets policy and regulation changes, by transitioning

to sustainable fuels product, storage and/or distribution.

47

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Global temp increase
1

by 2100, relative to

pre-industrial levels

Limit temperature rise to

2.6°C

SCENARIO INDICATORS

0.24m

NZ sea level rise

2


For 2031-50 relative

to 1995-2014

+7. 5 %

Rainfall intensity

2

100-yr ARI 12-hr rain

depth, 2031-2050

relative to 1986-2005

+54%

NZ Hot days

2


For 2031-2050

relative to

1986-2005

$369

NZ carbon price

3


For 2050, per tonne

A disorderly scenario,

involving globally inconsistent

decarbonisation/transition.

Delayed responses to climate change globally,

governments and regulators rely on industry

to act until societal and legislative pressures

shift. Renewable energy development is initially

slow, gaining momentum closer to 2050. Global

demand for fossil transport fuels continues to

rise before declining. Economic pressures arise

from rapid decarbonisation in the 2030s.

Amber Light

5.94M

New Zealand

Population

in 2050 (SSP1)

4


CO

2

48

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Reference scenarios:
NGFS Disorderly, RCP4.5, SSP 2, CCC Headwinds

Data sources:

1. IPCC WG1 AR5 Summary for Policymakers

2. Ministry for the Environment (2018) Climate change projections for New Zealand

3. Treasury New Zealand (2022) CBAx Tool User Guidance

4. International Institute for Applied Systems Analysis (2018) SSP Database

5. Climate Change Commission (2021) Scenarios dataset for the Commission’s

2021 Final Advice

Physical risk severityTransition risk severityPolicy reaction

MODERATEHIGHDELAYED

Technology changeBehaviour changeSocio-political instability

SLOW, THEN FASTSLOW, THEN FASTMODERATE

HIGH LEVEL DESCRIPTORS

Global temperature rise 2.6°C by 2100

NZ TOTAL FUEL DEMAND(ML) - 2021 CCC - FOSSIL FUELS ONLY

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

20352036

2037

2038

2039

2040

2041

2042

2043

2044

20452046

2047

2048

2049

2050

2021 CCC - Headwinds

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

-

49

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

INCONSISTENT DECARBONISATION/TRANSITION GLOBALLY
NARRATIVE

Social

Global population growth is moderate and levels off in the second half of the century.

New Zealand’s population increases as immigrants, particularly climate refugees,

move to New Zealand, reaching 5.94 million by 2100.

Health and wellbeing benefits e.g. air quality, from transitioning away from fossil fuels

are delayed relative to the orderly scenario.

Severe weather events such as storm surges and heavy rain destroy arable land and

settlements forcing some Pacific Island residents (and other communities/nations) currently

living in low lying coastal settlements to move. While some move domestically, some move to

New Zealand, this happens more frequently as time passes (2040s onwards) and the

cumulative affects of physical chronic and acute climate change impacts increase.

Technology

Pace and scale of renewable fuel technology is inconsistent across the globe; gathering

momentum closer to 2050.

SAF, including production technology, is not available in significant quantities until after 2040

in New Zealand either through imports and/or local production. Conventional jet fuel continues

to be used until then.

Green hydrogen is not available in significant quantities until after 2040 in New Zealand and

is initially expensive. Diesel continues to be used until then for heavy transport.

Channel Infrastructure continues to provide infrastructure and storage of fossil based transport

fuels while renewable fuel technology is slow to develop.

Markets

Global demand for fossil transport fuels continues to rise before declining from 2030,

however the degree of change varies between countries.

Capital availability internationally does not shift markedly from current, however, there is a lack

of confidence to make long-term decisions and investments.

In New Zealand, capital is allocated to recovery from multiple, successive severe weather events

and retreat from the 2030s onwards. From the 2040s, investing in decarbonising agriculture and

transport becomes a priority. The cost of capital increases towards 2050.

Globally, demand for international travel continues to grow until the mid-2030s when travel

volume stagnates while the impacts and costs of climate change are felt more widely around

the world. In New Zealand, this has an impact on inbound tourism (until SAF is widely available

from the 2040s). However, jet fuel volumes continue to increase with the uptake of SAF due to

New Zealand’s geography and location relative to our trading partners.

Amber Light

50

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Environment
Global temperature rises 2.0 °C by 2050 and gradually increases to 2.6 °C rise by 2100.

Acute physical impacts of climate change are inconsistent and uncertain. Sea-level rise in

New Zealand (metres above 1986–2005 baseline) is 0.24m by 2050 and 0.55m by 2100. Chronic

changes continue to scale with cumulative emissions. There is a 54% increase in the number

of hot days by 2050 and a 7.5% increase in rainfall intensity. These physical impacts of climate

change vary on location and geography across New Zealand.

Water use and wastewater products are considered minimal up until a rapid decarbonisation

catalyses the need for green hydrogen production. Water scarcity and resourcing for large

scale production in some areas are limited.

Due to delayed action and need for capital investment,

Channel has achieved Net Zero scope

1 and 2 emissions

by 2035.

Channel Infrastructure implements necessary safeguards from physical

coastal and climatic

impacts which after the 2040s and 2050s stand against severe acute and chronic weather

patterns. Minimal damage and disruption to operations occurs.

Policy

No targets are set by government to transition New Zealand’s energy and infrastructure needs

until the 2030s where extreme pressures are placed on heavy emitting industry to decarbonise

quickly, resulting in continued decline of fossil fueled vehicle use (being replaced by EVs and

other modes of transport). The Emissions Trading Scheme (ETS) remains in place and stagnates

until the carbon price signal strongly enforces a transition away from fossil fuels after the 2030s

to reach $369 per tonne by 2050.

Government support in managed retreat is poorly facilitated and inconsistently implemented

across the nation.

From the 2030s, uncoordinated policies are put in place to accommodate large infrastructure

projects. The sector is targeted by government to seek low carbon options for energy

generation and distribution. Supporting government policies are introduced, including co-

investment and/or mandates.

Channel Infrastructure meets reactive policy and regulation changes from the 2030s onwards

and prioritises the transition to lower carbon storage and service to match policy effects on

customer supply.

51

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Global temp increase
1

by 2100, relative to

pre-industrial levels

Temprature rise >3°C

4.0°C

SCENARIO INDICATORS

+8.6%

Rainfall intensity

2

100-yr ARI 12-hr rain

depth, 2031-2050

relative to 1986-2005

+67%

NZ Hot days

2


For 2031-2050

relative to 1986-2005

$35

NZ carbon price

3


For 2050, per tonne

A hot house scenario, with

little to no decarbonisation/

transition; emissions grow.

Global and New Zealand efforts and policies to

decarbonise stall. Demand for transport fuels

stays similar to current levels. New Zealand

continues to use conventional jet fuel. The

global demand for fossil fuels, including oil

and natural gas, does not decline. As a result,

renewable fuel technology advances are

limited. Physical impacts of climate change are

major in relation to other warming trajectories.

Red Light

6.94M

New Zealand

Population

in 2050 (SSP1)

4


0.28m

NZ sea level rise

2


For 2031-50 relative

to 1995-2014

CO

2

52

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Reference scenarios:
NGFS Hothouse, RCP8.5, SSP 3, CCC Current Policy Reference

Data sources:

1. IPCC WG1 AR5 Summary for Policymakers

2. Ministry for the Environment (2018) Climate change projections for New Zealand

3. Treasury New Zealand (2022) CBAx Tool User Guidance

4. International Institute for Applied Systems Analysis (2018) SSP Database

5. Climate Change Commission (2021) Scenarios dataset for the Commission’s

2021 Final Advice

Physical risk severityTransition risk severityPolicy reaction

EXTREMELOW

Technology changeBehaviour changeSocio-political instability

SLOWSLOWHIGH

HIGH LEVEL DESCRIPTORS

Global temperature rise 2.2°C by 2050; 4.0°C by 2100

NZ TOTAL FUEL DEMAND(ML) - 2021 CCC - FOSSIL FUELS ONLY

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

20352036

2037

2038

2039

2040

2041

2042

2043

2044

20452046

2047

2048

2049

2050

2021 CCC - Current Policy Reference

WEAK - CURRENT POLICIES

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

-

53

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

NO DECARBONISATION, EMISSIONS CONTINUE TO GROW
NARRATIVE

Social

Population growth is low in industrialised and high in developing countries.

New Zealand’s population continues to increase to 6.94 million by 2050.

Severe weather events such as storm surges and heavy rain destroy arable land and

settlements forcing some Pacific Island residents (and other communities/nations) currently

living in vulnerable coastal settlements to move. While some move domestically, some move to

New Zealand. This happens more frequently as time passes (2050s onwards) in large volumes

as the cumulative affects of physical chronic and acute climate change impacts increase.

Technology

Renewable fuel technology advances are limited. SAF, green hydrogen and other renewable

fuels do not become available in significant quantities and remain largely unaffordable.

Conventional jet fuel continues to be used for aviation. Diesel continues to be used for heavy

land transport (however light transport vehicles are replaced by EVs over time).

Channel Infrastructure continues to store conventional fuels, increasing overall jet fuel storage

to meet larger population needs.

Markets

The global demand for fossil fuels does not decline, and instead continues to grow.

As per the global narrative, nationalism influences where capital is invested.

In New Zealand, significant capital is allocated to recovery from multiple, severe weather events

and retreat from 2030 onwards. Cost of capital increases from the 2030s.

Demand for land transport fuels peaks within the early 2030s and slowly declines from then

to 2100. Demand for international travel has augmented strongly due to a growing middle class

globally travelling more and away from unfavorable climatic events/seasons.

Channel Infrastructure continues to provide infrastructure and storage of national fuel reserves,

due to increasing nationalism, capital is invested to secure large quantities of domestic stock.

Environment

Global temperature rise is over 2.2 °C by 2050 and is expected to reach 4.0 °C by 2100.

Physical impacts of climate change are significant. Sea-level rise in New Zealand

(metres above 1986–2005 baseline) is 0.28m

by 2050 and 0.79m by 2100. There is

a 67% increase in the number of hot days by 2050 and an 8.5% increase in rainfall intensity.

These physical impacts of climate change are considered significant and vary on location

and geography across New Zealand.

W

ater use and wastewater products are considered minimal including low scale attempts

to diversify energy options to meet global supply chain disruption for fossil fuels.

Severe

acute and chronic climate change impacts disrupt supply chain routes and onsite

operations. Capital investment is required to remediate damage.

Red Light

54

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Policy
The transition to low or zero emissions vehicles in New Zealand by 2035 signalled in

New Zealand’s first emissions reduction plan is not supported by legislation, however,

passenger EVs are still adopted by the market. No or only low targets are set by government

to transition New Zealand’s energy supply. The Emissions Trading Scheme (ETS) remains in place,

however, the carbon price signal does not encourage a transition away from fossil fuels at $35

per tonne in 2050.

Channel Infrastructure continues to meet demand, providing infrastructure and storage

of conventional fossil fuels to current policy and regulation standards.

55

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Business Planning
Our 2023 Sustainability Report, brings together the new NZ

Climat

e Standards (NZ CS) as well as our existing work to date

on climate change analysis.

Channel Infrastructure has used scenario forecasting

in it

s traditional form, as one of many tools through

which we assess our options in our strategic reviews

and business planning. These ‘normative’ probability

scenarios are based on likelihood from local fuel

demands and have informed our business decision-

making for over 15 years. This information helps us

to mitigate and adapt to a changing climate while

continuing to provide New Zealanders with the fuel they

need to keep moving while we transition to a lower

carbon economy.

With the entry of climate change scenarios, which

e

xplore the bounds of plausibility and challenge

reasonable future states of global warming potential

(GWP) in three very different yet plausible scenarios,

Channel Infrastructure has assessed both the climate

change scenarios in a stand-alone exercise, as well

as the demand outlook prepared by Envisory

1

in early

2023 to inform our strategic refresh. The Envisory fuel

demand outlooks modelled three cases; the “Base” is the

“most expected” case while the faster represents a faster

transition and the slower is the where the transition takes

more time.

To combine our existing business planning processes with

our climat

e scenarios, we have utilised the CCC 2021

data tables (aligned with the three SSP's underpinning

our scenario analysis) to provide a trend line of

New Zealand Liquid Fossil Fuel Demand (converted

from petajoules (PJ) to million litres (ML)) across our

Envisory demand outlooks. This is to show the degree

of alignment between our existing business planning

process and the new climate change scenario analysis

processes, as outlined on the following page.

It is noted that the Envisory data includes biofuels,

wher

eas the CCC data is for fossil fuels only.

To interpret the trend line comparisons, it is important to

r

ecognise the significantly different basis upon which the

two data sets have been developed:

• The 2023 Envisory New Zealand demand outlook is

more current than the CCC's 2021 projections, and was

"built up" by detailed modelling:

– The jet demand forecast was based on the long-

term passenger number forecast developed by

international consultants DKMA for Auckland Airport

in December 2022. This passenger forecast included

flight destinations, enabling Envisory to be more

specific on fuel consumption, categorising flights

as domestic, short-haul, long-haul, and extra long-

haul (>11,500km). Air freight is a growing segment

and was modelled separately.

– For diesel, the modelling was based on

each cons

umption sector separately, including

Agriculture, Industrial, Commercial, Residential,

Transport and International shipping.

– The vehicle fleet

was split between light passenger,

light commercial, motorcycle, heavy transport and

buses; each was modelled with its own split

between new and used vehicles and turnover rates;

and different proportions of electric vehicles coming

into the fleet. This was done for each category and

for new/used vehicles over time.

– Biofuel volumes were assessed for petrol and diesel,

although no

t for jet fuel as SAF is a drop-in fuel,

fully interchangeable with jet fuel and is able to be

supplied via Channel's existing infrastructure.

• The CCC's liquid fuel demand was modelled using

the Ener

gy and Emissions in New Zealand model (ENZ)

and includes fossil fuels only, based on projected use/

mode of transport from the Ministry of Transport.

It is also important to note that the trend lines on the

char

ts also show New Zealand's total fuel demand profile,

which will be materially different to Channel's, due to the

Company having a greater exposure to jet fuel due to

the Auckland Airport - which is supplied via the pipeline

- and accounts for around 80% of New Zealand's jet

fuel consumption.

1

Envisory (formerly Hale and Twomey) provides independent strategic advice and consultancy services to the energy sector.

56

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Outlook
Jet Fuel

Diesel

Petrol

2021 CCC Headwinds

(Fossil fuels only)

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

2035

2036

2037

2038

2039

2040

2041

2042

2043

2044

2045

2046

2047

2048

2049

2050

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

0

Base Case: NZ Fuel Demand (Million Litres)

Base Case

Base Case:

• Petrol volumes decline most rapidly due to replacement

transport options (mainly EV’s) being available,

• Diesel volumes decline, although at a slower rate, due to

some “difficult to shift” demand,

• Jet volumes (including liquid SAF) continue to increase,

due to post-covid recovery, continued demand for

international travel and difficulty of substitution.

The CCC trend line more closely follows the trend line

of total fuel decline, however this trend is observed less

aligned as the volumes approach the mid 2040s, due to

our expectation of biofuels substitution.

Outlook

Jet Fuel

Diesel

Petrol

2021 CCC Tailwinds

(Fossil fuels only)

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

2035

2036

2037

2038

2039

2040

2041

2042

2043

2044

2045

2046

2047

2048

2049

2050

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

0

Faster Transition: NZ Fuel Demand (Million Litres)

Faster Transition

Factors influencing slower transition:

• More difficult to change people’s behaviour,

• More inertia in transition, possibly due to alternate

(cheaper) ways of meeting emissions reductions,



EV’

s take longer to reach cost parity,


Slo

wer efficiency improvement due to less efficient

vehicles coming into the fleet,

• Poorer economic conditions result in age of fleet

increasing,



L

ess encouragement from Government and lack of

support for net zero by 2050 (no bio-fuels obligation/

mandate).

The CCC trend line show close alignment between 2030s

to late 2040s, which then tapers away as the volume

approaches 2050.

Outlook

Jet Fuel

Diesel

Petrol

2021 CCC Current Policy

(Fossil fuels only)

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

2035

2036

2037

2038

2039

2040

2041

2042

2043

2044

2045

2046

2047

2048

2049

2050

10,000

9,000

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

0

Slower Transition: NZ Fuel Demand (Million Litres)

Slower Transition

FIGURE 12: ENVISORY FUEL OUTLOOKS OF NEW ZEALAND TOTAL FUELS DEMAND

Factors influencing faster transition:

• Behavioural changes have more impact than expected,

• Electric Vehicles (EV’s) reach cost parity with Internal

Combustion Engine (ICE) earlier,

• Efficiency of new ICE fleet improves faster than expected,

• Better economic conditions increasing rate of fleet

turnover,

• Breakthroughs in development of alternate fuel heavy

vehicles,

• More technological breakthrough in aviation,

• Government policies: fleet efficiency targets,

bio-fuels, mandates.

The CCC trend line follows a similar rate of decline over

the short-medium term; however, the forecasted volumes

are observed to be higher from the mid 2030s, due to our

expectation of biofuels substitution.

57

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Roadmap for our role in New Zealand's
ener

gy transition

There are a range of potential market scenarios for the

decarbonisation pathway as evidenced by the scenario

work undertaken.

Most scenarios, including Envisory’s fuel demand outlook,

agr

ee that electrification of the transport sector and

improving fuel economy of the light vehicle fleet, will

result in petrol demand peaking, and starting to decline

in the near term. Diesel is expected to transition more

slowly, with a gradual increase in biofuels and the

electrification of light commercial vehicles and buses,

and the transition of heavy transport to electric and

hydrogen expected to take longer. The decarbonisation

of the aviation industry is expected to largely be driven

by the gradual substitution of petroleum jet fuel with

Sustainable Aviation Fuel (SAF).

Our infrastructure will help fuel New

Z

ealand's future to 2050 and beyond

Channel will continue to play an essential role delivering

r

esilient infrastructure solutions in the transition to a

resilient, low-carbon economy. Transition planning is a

core aspect of our refreshed strategy and our purpose.

Our role is to help keep New Zealand moving now

and into the future and to support decarbonisation of

New Zealand's transport sector. Our capital allocation

plans and consideration of climate-related risk and

opportunity are directly linked to our business planning

across our six key strategic pillars.

Channel

first published its Transition Roadmap in our 2021

Sustainability Report, and although we have provided

more

specificity through our strategic planning, it remains

largely the same. In Figure 13, we outline what the

enablers of our new strategy will be, and what Channel

will be called on to deliver and how that informs our

future strategy. 

The enablers for Channel

Those unique characteristics and aspects of our business

that come t

ogether so we can make the most of the

opportunities ahead of us in the decades to come:

1. Strong and stable cash flows

Our commercial framework delivers strong and stable

cas

h flows - a core feature of our infrastructure business

and a key enabler of our ‘"go forward" strategy.  Our

long-term contracts are with strong counterparties, have

take-or-pay commitments with all fees (including fixed

fees, take-or-pay commitments and private storage fees)

subject to indexation which provides protection through

inflationary cycles.

2. Strong capabilities 

Channel has strong capabilities - fuels infrastructure,

pr

oject development and delivery, critical operations,

asset capability and New Zealand's leading transport

fuels testing laboratory – with an ambition to become

a world-class operator.  This capability set is evidenced

by the Company's execution of the import terminal

conversion on time and on budget, delivery of additional

100 million litres of private storage and doubling our

on-site jet storage capacity increasing fuel resiliency for

New Zealand.

3. Uniquely strategic assets

Marsden Point is a uniquely strategic site in New Zealand.

The combination of the 35-year resource consent,

deep water harbour and jetty access, electricity and

gas connections and pipeline to New Zealand's largest

city and international gateway sets us apart. Marsden

Point also has a relatively low exposure to physical

climate change risks, under a range of scenarios, as

outlined in Climate change risks and opportunities (see

page 65).

4. Key supply route for Jet fuel to Auckland International Airport

With Auckland Airport accounting for 75% of New

Z

ealand's seat capacity and 80% of New Zealand jet

fuel usage, our pipeline is the safest, lowest-cost, most

efficient and lowest-emission distribution option to get

fuel t

o the airport and the broader Auckland region.

58

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

FIGURE 13: OUR STRATEGIC ENABLERS AND DELIVERY
What Channel will be called upon

t

o deliver

Under a range of plausible scenarios, we believe that

ther

e are four main things that Channel will be called

upon to deliver, identified as items 5-8 in Figure 13, which

build upon Channel's four enablers:

5. Support a stable medium term diesel outlook and resilient

tr

ansition of petrol

We expect that petrol demand will continue to decline

o

ver the next 20 years as EV’s continue to grow in the

vehicle

fleet. Our current projections also suggest stable

diesel demand until at least the end of the decade due

to demand from the difficult to abate heavy transport

and agricultural sectors. As demand for land transport

fuels changes over the next 20 years, we will continue

to provide resilience and cost-effective infrastructure

through this transition.

6. Meet expected growing jet demand

We will need to meet expected and growing jet demand

with incr

easing middle class in Asia and India and a

sector that is incredibly important to our exports and our

tourism industry.

7. Support New Zealand's reliance on long-haul air travel to

reach offshore markets

We will need to provide resilient infrastructure to support

Ne

w Zealand's reliance on long-haul air travel to reach

our offshore export markets.

8. Provide infrastructure to support a lower carbon liquid fuel

s

olution for aviation

We think the aviation sector will require a liquid fuel

s

olution, such as SAF, to support lowering emissions from

medium to long haul flights, which our infrastructure can

already accommodate.

Sustainable aviation fuel

Refer to case study on page 104.

59

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Risk
management

60

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Reporting on risk
The Channel Infrastructure Board is responsible for reviewing

and managing ent

erprise risk, including those related to

climate change. Day-to-day risk management is delegated to

the Chief Executive Officer, with risk assessments conducted

by the Corporate Lead Team facilitated by the Risk and

Compliance Manager. 

The frequency of risk assessments and review and the

pr

ocess for escalation is outlined in Figure 14.

Channel Infrastructure uses the “three lines of defence”

model t

o coordinate its approach to risk and

assurance. The model, set out in Figure 15, focuses on

managing material risks, including environmental, social,

governance and climate risks, at the strategic, tactical

and operational levels.

The increasing importance of regular oversight of

climat

e-related matters is acknowledged and is now

assessed by the Board on a twice-yearly basis, aligned

to our existing enterprise risk management schedule.

Previously, the oversight of climate-related interests

has been presented to the Board on an ad-hoc

basis, as and where required. Climate-related risks

and opportunities are embedded within our existing

enterprise risk management framework, of which we

identified

six areas of potential climate-related risk within

our 2023 assessment. With the introduction of the new

Aotearoa New Zealand Climate Standards, Channel

Infrastructure has completed a physical and transition

risk assessment, in conjunction with an impacts and

opportunities assessment to further consider climate-

related risks to Channel Infrastructure's operations

and people.

Our process for identifying climate-related risks is already

embedded within our ent

erprise-wide risk management

system, covering preventative/recovery and mitigating

barriers or controls.

Following the implementation of NZ Climate Reporting

S

tandards, Channel Infrastructure engaged independent

consultants to undertake a gap analysis of existing

practices and to facilitate a more detailed assessment of

climate-related risks, impacts, and opportunities through

a series of workshops.

Climate-related risks are weighted the same as all other

ris

ks within our enterprise risk management system, with

identified risks assessed against our risk consequence

matrix to identify the top 10 enterprise risks - five of

which can be linked to climate change and are covered

by the discussion set out in the section, Climate change

risks and opportunities (see page 65). This is reflective of

our recent business transition and our understanding of

the potential risks and opportunities arising from climate

change and, more importantly, an understanding of our

role in providing critical infrastructure services which will

keep the economy of Aotearoa moving through an era

of change.

The audit, or independent assurance programme, is

de

signed to verify that operational controls (barriers) are

functioning as documented and to assess the efficiency

and effectiveness of internal controls. The Corporate

Lead Team and the Board obtain additional assurance

of the adequacy of the Company's management

system from detailed operational reports and monitoring

controls, covering both leading and lagging indicators,

as well as independent risk assessments carried out by

independent third parties.

61

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

FIGURE 14: RISK MANAGEMENT GOVERNANCE; REVIEW AND ESCALATION
62

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

FIGURE 15:  THREE LINES OF DEFENC
E MODEL


Board of Directors

Corporate Lead Team

1st Line of Defence

Day-to-day risk management and

control

3rd Line of Defence

Independent assurance

2nd Line of Defence

Function that oversees risk

Line Management

• Functions that own and manage risks directly

• Responsible for maintaining effective internal controls,

executing risk and control procedures and ensuring

compliance on a day-to-day basis


Identifies, assesses, controls and mitigates risk

Independent Asssurance

• Functions that provide independent assurance that risk

management is working effectively

• Reports to Audit and Finance and Health, Safety,

Environment and Operations Committees

Risk and Compliance

• Functions that facilitate and monitor the implementation of

effective risk management and compliance practices

• Works with the line to identify and monitor new and

emerging risks

• Ensures the enterprise risk model is effectively deployed


R

eports primarily to the Corporate Lead Team and the

Audit and Finance and Health, Safety, Environment and

Operations Committees

Enterprise Risk

63

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our reporting structure
Channel Infrastructure's management closely considers climate

change i

ssues in ongoing optimisation of financial and

operational performance, as well as planning for future growth

and diversification of the Company's business through the

decarbonisation of New Zealand's economy. 

The climate-related risks

identified through our enterprise

risk management system include mitigants and controls

that are reviewed and approved by the Corporate

Lead Team and then sent to the Board for

endorsement. The Corporate Lead Team is responsible

for proposing targets to the Board and then achieving

those that are approved. The Corporate Lead Team

approves the portfolio of climate change programmes

to achieve targets and assigns management

accountability for implementation. This includes the day-

to-day responsibility for implementing the Company's

commitments to addressing climate change.

The Company has an integrated approach to business

planning and risk management in place, as outlined in

Figure 16.

Apart from our existing risk management framework,

ther

e are no specific tools through which the

Board exercise accountability for management's

implementation of climate-related policies, strategies,

and targets. We acknowledge the consideration of

climate-linked performance and remuneration within

our People and Culture Committee Charter with the

intention to further explore related performance targets

in upcoming disclosures.

FIGURE 16: INTEGRATED APPROACH TO RISK MANAGEMENT

64

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Climate change risks and opportunities
Identifying our climate risks and opportunities

In line with the Aotearoa New Zealand Climate Standards (NZCS1-3), we have summarised the climate-related risks

and oppor

tunities considered relevant to our business in Table 5 on page 66. Risks and opportunities have been

considered across three future time horizons:

• Short-term to 2030

• Medium-term to 2050, and

• Long-term to 2100.

The climate-related risks

identified through our enterprise risk management system include mitigants and controls that

are reviewed and approved by the Corporate Lead Team and then sent to the Board for review and approval. The

Board exercises accountability for management's implementation of climate-related policies, strategies, and targets

through the existing enterprise risk management framework and monthly performance reporting.

With the introduction of the new Aotearoa New Zealand Climate Standards, Channel Infrastructure has completed

a

specific climate change physical and transition risk assessment, in conjunction with an impacts and opportunities

assessment, to further consider climate-related risks to Channel Infrastructure's operations and people.

Throughout our risk assessment processes we have considered the risk (transition or physical), its potential impact,

and as

sociated business assets or activities which could be vulnerable to each risk. For our current identified impacts

pleas

e refer to current climate-related impacts on page 37.


Ship berthed at Marsden Point discharging imported cargo of transport fuels

65

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world


Direct physical risks

The following direct physical risks were identified through a series of workshops, leveraging an independent

cons

ultancy assessment of climate change risks to the Marsden Point site. The risk rating has been assessed, taking

into account the exposure, sensitivity, adaptive capability and consequence.

Channel also considered indirect physical risks to the business from climate related impacts. Indirect risks were ranked

bas

ed on consequence only, as exposure, sensitivity and adaptive capacity are less well understood.


TABLE 5: TOP 10 PHYSICAL RISKS (DIRECT AND INDIRECT)

66

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

In the following table, we outline the business activities undertaken to manage the physical risks identified in Table 5.
TABLE 6: BUSINESS ACTIVITIES ALIGNED TO THE MITIGATION/MANAGEMENT OF PHYSICAL RISKS


Physical RiskBusiness activities aligned to physical risks

Harm to people, assets,

and the environment

We actively plan and prepare for weather impacts on our site and assets with well-developed response

s

ystems, coastal erosion management framework and established incident management processes. In

recent years we have improved the resilience of our site to severe weather events through investments in

our storm-water management systems (including removal of sludge, as outlined on page 82) and dune

protection improvements.  

Physical risks to assets

from climate change

We maintain Material Damage and Business Interruption insurance for property damage and

cons

equential business interruption as a financial mitigation of these risks.

In 2023, Channel commissioned a coastal hazards assessment by an independent expert for the Marsden

P

oint site, considering future sea-level rise under climate change warming scenarios. The assessment

included coastal erosion and inundation hazard risks, conducted in addition to our scenario analysis (refer

to Climate change scenarios (see page 38)). The results of this assessment illustrated that most assets

are safe from coastal erosion and inundation risks provided the existing rock revetment is maintained or

realigned, with a

flood gate mitigating inundation risks. The existing sand dune may require nourishment

and/or stabilisation with rock revetment.

In 2024, Channel Infrastructure will complete more detailed climate-change modelling and assessment to

under

stand the physical impacts to the Pipeline from a more severe climate change.

67

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Transition risks 
Transition risks are related to the transition to a low-emissions, climate-resilient global and domestic economy, and

include policy

, legal, technology, market and reputation changes associated with the mitigation and adaptation

requirements relating to climate change.

Decarbonisation of the transport sector, which Channel provides the fuel infrastructure to support, will be dependent

on the up

take of EV’s and continued fuel efficiency improvements for the light vehicle fleet; the development of

alternative technologies (such as electric, hydrogen, biofuels and SAF) and improved technologies leading to fuel

efficiencies for heavy transport and air travel.


TABLE 7: TOP FIVE TRANSITION RISKS

68

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Opportunities
There is opportunity for the Company to grow and diversify while at the same time, contributing to New Zealand’s

wider decarbonis

ation efforts. A growing range of transport fuels and energy choices will require infrastructure to

support lower emission, secure energy transport. Channel Infrastructure has a central role to play providing resilient

infrastructure for a decarbonising world - keeping energy available when it is needed.


TABLE 8: TOP FIVE OPPORTUNITIES

69

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Business activities aligned to transition risks and opportunities
Channel Infrastructure's strategic framework, set out on page 32, includes a strategic imperative to “grow through

s

upporting the energy transition”.


OpportunityBusiness activities/assets aligned to transition risks and opportunities

Supporting New

Zealand's demand

for transport fuels

(renewable and non-

renewable)

We are in discussions with our customers on the potential use of our strategic infrastructure to enable the

r

eceipt, storage testing and distribution of lower-emissions fuels. This includes considering opportunities

to increase scale as demand and available supply grows. We have already processed a shipment of SAF

through our infrastructure as part of a trial for Air New Zealand.

Innovation of new

technologies and

service diversification

We are currently working with Fortescue to study the feasibility of eSAF production at Marsden Point for

dome

stic consumption.

Increased domestic

stockholding/storage

With New Zealand’s import supply chain, resilience comes from our domestic capacity to identify and

deal with s

upply chain disruptions. We are committed to supporting our customers and the New Zealand

Government with their

efforts to provide a resilient fuel supply chain for New Zealand and have offered

additional product storage in country to meet strategic storage and minimum stock holding obligations.


Sustainable aviation fuel

Refer to case study on page 104.

Security and quality of supply

Refer to case study on page

108.

In addition to the specific business activities outlined above, we will continue to:

- monitor domestic and international technology developments which may represent commercially attractive

oppor

tunities for our business over the longer-term, and

- work closely with our investors, iwi and local community, and other stakeholders to better understand their

e

xpectations on climate change-related matters.

70

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Capital deployed towards climate risks (physical and transition) and opportunities
Channel has a clear investment criterion for all growth opportunities and that is to only invest in projects that generate

r

eturns above our Weighted Average Cost of Capital and projects underpinned by contracted revenues.

From a risk management perspective, Channel will invest to mitigate risks (including climate related), in line with our

ris

k tolerance.

We will use the Emissions Trading Scheme New Zealand emissions unit (NZU) price to align to New Zealand's current

s

tate and inform our strategic development projects at the point in time of auction results and project inception

1

.

To ensure we continue to remain aligned to a net zero Scope 1 and 2 emissions

2

trajectory, we also consider the

Climate Change Commission (CCC) recommended auction reserve prices as a basis for understanding NZU pricing

mechanisms required to incentivise changes in consumer behaviour, and investments required to meet national

climate targets.

From a risk management perspective, Channel will invest to mitigate risks (including climate related), in line with our risk

management fr

amework.

As an example, in 2023 we invested resource into the the following climate risks and opportunities:


Risk/OpportunityBusiness Activity2023 Resource Allocation/Investment

Harm to people, assets,

and the environment

Cleaned the storm water systems, removing over 200

t

onnes of sediment and sludge, to further improve

our ability to respond to significant rainfall events.

Spend of c.$820K on these activities.

Completed a coastal hazards assessment for the

Mar

sden Point site.

Innovation of new

technologies and

service diversification

Provided support to Fortescue in relation to the

s

coping study and pre-feasibility phase of the

potential hydrogen and eSAF project.

Support hours provided (not measured).

Increased Domestic

Stock holding/storage

Commissioned an additional c. 45 million litr

es

of jet fuel storage at Marsden Point, more than

doubling on-site jet fuel storage through the import

terminal conversion programme. This aligns with our

expectation that sustainable aviation fuel, blended

with traditional jet fuel will be a long term enabler of

the decarbonising of aviation.

The jet fuel tanks were converted from crude oil

s

torage in the last 18 months as part of the $45-

$50 million project to deliver c.100 million litres of

additional storage capacity.

Entered into a new storage contract (c.$9 million o

f

additional revenue across 10 years from 2024) and

increasing domestic stockholding, increasing supply

chain resilience.

Minimal incremental growth capital expenditure.

1

The average secondary market closing price across the four auctions for 2023 was NZ$67.15, ranging between NZ$57.25 - NZ$75.85 per NZU

2

Refer to page

77

71

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2023
performance

72

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

73
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Environment
Objective

We are committed to maintaining a high standard of

en

vironmental performance and to reducing our impact

on the environment in which we operate.

Our environmental commitments extend beyond carbon

emis

sions to include waste, waste water, bio-diversity,

land contamination and coastal erosion.

We seek to:

• Reduce our carbon footprint, build resilience to climate

change ris

ks, and, where possible, to responsibly

contribute to achieving New Zealand and global

decarbonisation targets,

• Act as responsible managers of the land and coastline

upon which w

e operate,

• Utilise our strategic infrastructure to support others,

par

ticularly through innovation in the energy and fuels

sector, to reduce carbon emissions,

• In addition, we will report on our climate approach,

pr

ogress and performance in compliance with the

Aotearoa New Zealand Climate Standards (NZCS1-3)

each year.

Sustainable Development

Goal

s (SDGs)

1

Reducing impacts on the environment in which we

oper

ate is an intrinsic part of our care value, and

our good neighbour, good citizen pillar within our

refreshed strategy.

We acknowledge this is a critical responsibility

upon poupouwhenua her

e, at Marsden Point, and

we acknowledge the links we have in our current

performance in this area with the UN SDGs, as outlined

in the following table.

Sustainable

Development goalSDG ReferenceOur Contribution

15.8 B

y 2030, introduce measures to prevent the introduction

and significantly reduce the impact of invasive alien species

on land and water ecosystems and control or eradicate the

priority species

Funding research with iwi for pest control

of Mediterranean fan worm.

1

The 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, provides a shared blueprint for peace and

pr

osperity for people and the planet, now and into the future. At its heart are the 17 Sustainable Development Goals (SDGs), which are an urgent call for

action by all countries - developed and developing - in a global partnership.

74

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2023 environmental performance at a glance
2023 performance highlights

4,037

tCO

2

e Scope 1 & 2 emissions in FY23

1

Over 1,099

Tonnes of decommissioned metals sent for

r

ecycling in FY23

73%

Reduction in FY23 water consumption from

FY

22, saving c.600,000 m

3

of water

1

Refer to page 79

75

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Delivery against 2023 focus areas

2023 Focus AreaOur Performance

Assess physical impacts from a 4

0

C global

warming scenario

Physical risks to our Marsden Point site have been assessed out to 2080 as

lo

w to medium in the majority of cases with only simple mitigations being

required. Having completed the assessment for the Marsden Point site we are

now assessing physical risks for the Pipeline.

Extend our climate change reporting disclosures

in accordance with XRB requirements

This report is prepared in compliance with the Aotearoa New Zealand

Climat

e Standards.

Work with customers on Scope 3 emissions

Fortescue study into production of eSAF in pre-feasibility phase.

Continue programme of

groundwater remediation

Groundwater monitoring and remediation continued throughout 2023 in line

with the s

ite resource consent.

Increase reliability of groundwater

network by implementing improved asset

maintenance strategies

In 2023 we increased our groundwater system reliability to >98% through the

implement

ation of an improved preventative maintenance programme.

Establish pathway for 20% reduction in waste

to

landfill

Under development, now scheduled for delivery in 2024.

Expand our environmental pest control by

supporting Mediterranean Fan Worm Research

We have funded work with our Iwi partners to trial fan worm eradication, as

outlined on page 91.

Additional data

Data tables, summarising our environmental performance

o

ver the last five years against a range of metrics can be

found in the Appendix on page 110.

76

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

GHG emissions
A material topic

Management of regulatory risks, environmental compliance, and reputational risks and opportunities, as they

r

elate to Scope 1, 2, and 3 GHG emissions.

Our performance in detail

Channel measures its Greenhouse Gas (GHG) emissions in accordance with the global standards established in the

Gr

eenhouse Gas Protocol

1

, which recognises three categories of emissions as set out in Figure 17.

In accordance with the GHG Protocol Corporate Value Chain Scope 3 Accounting and Reporting Standard category

boundarie

s, emissions associated with the refined transport fuels that Channel stores and distributes but does not own

or sell to the end user

2

are not a Channel Scope 3 emission. However, Channel supports the goal of decarbonisation

of the transport fuels value chain in New Zealand.

End user emissions are emissions (upstream and downstream) that result from the end use consumption (combustion)

o

f transport fuels that Channel distributes via its owned and operated infrastructure, but does not take ownership

of and therefore does not own or sell to the end user. Refer to Figure 18, NZ's transport fuels supply chain via

Marsden Point.

In FY23, being our first year of reporting in accordance with the Aotearoa New Zealand Climate Reporting Standard,

w

e report Scope 1 and 2 emissions

3

only.


FIGURE 17: SCOPE 1, 2 AND 3 EMISSIONS

1

Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) (the GHG Protocol).

2

Channel distributes transport fuels by the Marsden Point to Auckland pipeline, Marsden Point Jetty and pipeline to the Truck Loading Facility (adjacent

t

o the Marsden Point site), but does not import, own or sell any of the fuels

3

As per Adoption of Aotearoa New Zealand Climate Standards (NZ CS 2), Adoption provision 4: Scope 3 GHG emissions

77

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Operational
Control

of Channel

Infrastructure

CustomerCustomer

FIGURE 18: NZ TRANSPORT FUELS SUPPLY CHAIN VIA MARSDEN POINT

Crude oil

extraction

Crude oil

extraction

Oil refinery

operations

Crude oil

transport

Fuel

transport

Oil refinery

operations

Fuel

transport

Fuel

storage

Marsden

Point

jetties

Laboratory

Marsden Point

terminal 280ML

fuel storage

Marsden

Point to

Auckland

pipeline

Diesel

supply

Petrol

supply

Jet supplyWiri Terminal

to Auckland

Airport pipeline

Truck

loading

facility

Diesel

supply

Wiri terminal

(Leased)

Petrol

supply

78

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2023 delivery
GHG emissions

In FY23, Channel reports Scope 1 and 2 emissions only. Although inherently difficult to calculate, we are well advanced

in de

veloping the framework for the reporting of Scope 3 emissions from 2024 onwards.

Channel's total Greenhouse Gas Scope 1 and 2 emissions for the year ended

31 December 2023 were approximately

4,037 tonnes of carbon dioxide equivalent (tCO

2

e).

2023

SCOPE

PROPORTION OF

S

COPE 1 & 2

ELEMENTtCO

2

e

137%

Fuel consumed by stationary and mobile combustion equipment974

Wastewater treatment189

Fugitive emissions released from transport fuel storage and refrigeration systems326

Total Scope 11,489

263%Purchased electricity2,548

Total Scope 2

1

2,548

Total Scope 1 and 24,037

1 Calculated using the location method

Channel monitors its GHG emissions intensity by measuring total Scope 1 and 2 emissions per million litr

es of terminal

throughput (tCO

2

e/ML). In 2023, our base year, Channel's emissions intensity was 1.15 tCO

2

e/ML.

79

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

GHG inventory - key details and assumptions
Channel measures its impact and emissions in accordance with the Greenhouse Gas Protocol. Key details are

as f

ollows:

DetailApproach, Assumptions, Basis

Annual measurement period

1 January

to 31 December, following our financial reporting cycle.

Base emissions measurement year

FY23:

1 January 2023 to 31 December 2023, being the first full year of import

terminal operations.

Base year recalculation approach

In case of structural changes to our business, substantial changes by third parties to

emis

sions factors, or discovery of significant errors or several cumulative errors that exceed

a 5% materiality threshold shall trigger a recalculation of the FY23 base year to ensure

like-for-like comparisons. Organic growth or decline will not trigger a recalculation.

Assurance

No assurance required in FY23 as per Part 7A of the Financial Markets Conducts Act 2013.

Consolidation approach

Operational control consolidation approach, meaning that the organisational boundary

of Channel NZ’s GHG inventory is defined by those emissions over which we have

operational control (refer to Figure 18).

Organisational boundaries

All of Channel's operating subsidiaries.

Exclusions

The New Zealand

Refining Nominees Limited, which Channel had an interest in during the

reporting period, is excluded from our emissions inventory. This is because the Company

acts as custodian of the assets belonging to the New Zealand Refining Pension Fund,

a legacy defined benefit Restricted Workplace Savings Scheme. The Pension Fund is

independently governed and is therefore not under direct or operational control of

Channel as it does not make the investment decisions for the Pension Fund and the

administration of the Fund is carried out by an independent third party.

Gases included in the inventory

All seven greenhouse gases under the Kyoto Protocol: carbon dioxide (CO

2

), methane

(CH

4

), nitrous oxide (N

2

O),

hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur

hexafluoride (SF6), and nitrogen trifluoride (NF

3

).

Emissions factors

Emissions factors used in Channel's inventory are based on the latest factors deployed by:

• Ministry for the Environment (MfE), Measuring Emissions: A guide for organisations - 2023

De

tailed Guide

• Australian Government Department of Climate Change, Energy, the Environment and

W

ater (DCCEEW) Australian National Greenhouse Account Factors (August 2023)

And in the absence of emissions factors in these documents, relevant sector information

is utilis

ed:

• Market Economics Limited, research report prepared for Auckland Council -

C

onsumption Emissions Modelling (March 2023) (for Scope 3 spend-based methods)

• BRANZ CONSTRUCT v3.0 Report – (emission factors for Scope 3 Purchased Goods).

Global Warming Potential (GWP)

We use the GWP value from the sources above. These have been disclosed as GWP100

fr

om the IPCC AR5 (MfE, 2023; DCCEEW, 2023) other sources used do not disclose the

GWP used.

Data collection methodology

The data collection methodology including data source, uncertainties, and assumptions inherent in the calculation

o

f Channel's GHG emissions is detailed in the Appendix on page 112. Greenhouse Gas emissions reported for the

year ended 31 December 2023 (Scope 1 and 2) were sourced from our Finance, Procurement, Operational records, and

suppliers/service providers.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Targets
In our

first Sustainability Report released in April 2022, the Company set a “Net Zero” target as part of our Transition

Roadmap

1

. As we transitioned from refining to import terminal operations, we made a commitment to achieve net zero

Scope 1 and 2 emissions (absolute) by 2030.

With the business transition complete (resulting in a greater than 98% reduction in scope 1 and 2 emissions (over

1 million t

onnes of CO

2

per annum)), our direct emissions are now primarily from electricity consumption and the use of

fuel for vehicles and equipment on site.

We

reconfirm the commitment made in

2022, to achieve net zero Scope 1 and 2

emissions by 2030

2

.

In 2023, we further reviewed the opportunities to achieve our commitment. O

ur emissions reduction plan now includes

a new renewable electricity supply contract

3

which came into effect on 1 January 2024, operational improvements,

and the use of high-quality offsets where emissions reductions are not otherwise possible. This net zero target supports

the contribution Channel makes to limiting planetary warming to 1.5°C, in line with the Paris Agreement. This target

relies on the use of Energy Attribute Certificates (EAC's) issued by the New Zealand Energy Certificate System to reduce

Scope 2 emissions, which are currently considered hard to abate. Technological innovations and scalable disruptions

to existing energy options are needed to replace carbon consumptive materials such as fossil diesel for low-carbon

biogenic diesel fuel.

In FY24, our customers will remove their residual crude oil slops (ex the refining process), eliminating the Scope 1 fugitive

emis

sions from crude tanks (refer to Appendix 3: Climate change & GHG emissions).

Based on these initiatives and other emissions reduction plans we have in place, next year, we expect to reduce our

FY

23 Scope 1 and 2 GHG emissions by c.50%.

1

Refer to 2021 Sustainability Report, “Our transition to a sustainable future”, available at: www.channelnz.com

2

This absolute target is based on the application of a market based approach in respect of Scope 2 emissions.

3

In 2023, the Company entered a long-term

fixed price variable volume contract for the supply of renewable electricity from 1 January 2024.

The electricity supply arrangements under this new contract include Energy Attribute Certificates, certifying that electricity has been generated

from renewable sources. Refer to NZX announcement dated 16 June 2023: Channel secures long-term renewable electricity supply - NZX, New

Zealand's Exchange.

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Infrastructure resilience and physical impacts of
climat

e change

Material topics

Ability to manage risks and opportunities associated with direct exposure to actual or potential physical impacts

o

f climate change.

Ensuring our infrastructure is resilient to environmental changes.

Our 2023 delivery

Preparing for extreme weather events

We actively plan and prepare for weather impacts on

our as

sets and operations, with well-developed response

systems, coastal erosion management framework

and established emergency response and incident

management processes.

In recent years, we have improved the resilience of

our s

ite to severe weather events through investments

in our storm water management systems and dune

protection improvements. In 2023, we cleaned the storm

water systems, removing over 200 tonnes of sediment

and sludge, to further improve our ability to respond to

significant rainfall events. The resilience of our operations

through cyclone Gabrielle and severe weather in 2023

demonstrate the effectiveness of these measures and our

emergency preparedness.

Infrastructure resilience

Refer to the case study on page 105

Climate change risk assessment

In 2023, we undertook work to assess site resilience

t

o potential warming scenarios to inform a range of

short and long-term coastal erosion and inundation

management options for inclusion in our Asset

Management Plans. This work has assessed the risks

to our site as low to medium until at least 2080 in

the majority of cases with implementation of simple

mitigations. For further detail on the climate change

physical risk assessment, refer to Climate change risks

and opportunities (see page

65).

Coastal erosion management strategy

Recent studies have observed and confirmed evidence

o

f erosion at the coastal site boundary, and identified

the future possibility of ongoing erosion events as a

result of climate change. This includes storms and

tsunami aggravated by sea level rise and changing

weather patterns. Our erosion management strategy

aims to manage the dynamic coastal environment in

which we operate in a way that not only provides

resilience to our nationally significant infrastructure,

but also recognises the wider social, cultural, and

environmental considerations.

Our coastal erosion strategy includes monitoring of the

dune

s of the coastal foreshore to track movement or

recession over time. Our mapping, along with information

from the Northland Regional Council, has been used to

predict and track expected retreat of the dunes over the

next 35 to 50 years so that we can make the necessary

investments to manage the potential retreat from land

that is most at risk of weather-related impacts over

this time.

The erosion studies were expanded in 2023 to include

as

sessments for climate warming scenarios including

a 4

o

C warming case, assessing the risk to at least

2080 as low to medium in the majority of cases,

with only simple mitigation required. The output of

this work is being incorporated into our long-term

strategic asset management plan to ensure necessary

mitigations are planned to maintain long-term resilience

of our infrastructure.

In addition, we are developing a Coastal Landscape

Management Plan in con

junction with our iwi partners,

which will, among other things, include dune planting to

improve dune resilience to erosion events.

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Land, waste and water
A material topic

Efficiency

of water resource usage and management of waste water treatment and managing existing site

contamination to reduce this over time.

Our 2023 delivery

Our environmental management systems include

monit

oring of our discharges to air and water, soil and

groundwater management, awareness and permit to

work controls, as well as a zero spill target and prompt

cleaning and remediation, as far as possible, of all

leaks or spillage if this is not achieved. More information

on our environmental management systems can be

attained on the Environment section of our website

at

www.channelnz.com.

Refinery

decommissioning

Permanent decommissioning of the refinery process plant

w

as completed in 2023. The decommissioned plant has

been left in a safe state that will allow us time to explore

options for future repurposing of these parts of the site.

Groundwater remediation

The Company is obliged under its resource consents,

ob

tained in April 2021, to continue maintaining the

current level of environmental standards. Environmental

measures at Marsden Point include operation of

a groundwater hydraulic containment system and

hydrocarbon recovery program reducing the extent

of legacy contamination over time as part of the

ongoing remediation of the ex-refinery site. The

Company has recognised a liability in respect of this

on-going obligation, as set out in note 14 to the FY23

Financial Statements.

As a condition of the resource consent, Channel

Infr

astructure has also committed to work with the

Northland Regional Council ahead of time (during the

20th year of consent or at least 12 months prior to the

cessation of terminal operations) to set out the actions

necessary to maintain compliance for the discharges

of contaminants. Given the unknown nature of the

future activities that may be agreed with the Northland

Regional Council, no liability has been recognised

in the Consolidated Balance Sheet other than the

cost associated with ongoing environmental monitoring

activities over a period of 20 years.

Potential sale of decommissioned assets

In July 2023, Channel entered into a conditional

agr

eement with Seadra Energy Incorporated (SE) under

which SE is granted an option to purchase permanently

decommissioned parts of the former refinery. Under the

current agreement, SE has until 7 July 2024 to confirm

whether it will proceed with the purchase of assets from

the former hydro-cracking complex for a total price

of US$33.875 million, including non-refundable option

payments amounting to US$4.5 million, but excluding any

transaction costs.

Should SE choose to proceed with the purchase, this

agr

eement provides an opportunity for Channel to free

up space on our Marsden Point site, allowing us to

consider repurposing opportunities, such as the potential

manufacture of green hydrogen and eSAF at Marsden

Point. Refer to Case Study: Sustainable aviation fuel

(see page 104). These site repurposing opportunities

have the potential to contribute to New Zealand's wider

decarbonisation efforts and energy transition, and bring

the potential for new jobs for Northlanders.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Circularity
Throughout the company's transition, it has been a

priorit

y to reuse and recycle as much equipment as

possible and to minimise the waste that is sent to landfill.

Through the decommissioning project, we have focused

on r

ecycling or reusing redundant plant and materials

removed from the refinery process plant. We continued to

build on the prior year's significant achievements and in

2023, we recycled:

• Over 47,000 litres of lube and seal oil as a cost-

effective heating fuel,

• 48 tonnes of wood,

• 1,099 tonnes of metal, which was a mixture of

s

teel, stainless steel, aluminium, bronze and mixed

metals, and

• Over 1.14 tonnes of cardboard.

Among other general recycling initiatives, Channel is

w

orking to implement processes around the recycling

of used Personal Protective Equipment, reducing water

usage, and increasing recycling of plastic and metals,

particularly in Independent Petroleum Laboratory (IPL),

who are high users of both plastic sample bottles and

metal sample tins.

Water usage

As a result of the transition to import terminal operations

our s

ite water consumption has reduced considerably.

Daily water consumption continued to reduce throughout

2023 as decommissioning/conversion activities on site

wound down. At the end of 2023, our daily water

consumption was around 28m3 per day, a reduction

of >99% on the typical consumption during refinery

operations of over 4,000 m3 per day.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2024 Environmental focus
In 2024, we will focus on the following:

Climate change resilience

Assess physical impacts on the Pipeline from global

w

arming scenario

Groundwater

Continue program of groundwater remediation


Waste

Complete plan to achieve a 20% reduction in waste

to landfill

GHG Emissions

Aim to reduce Scope 1 and 2 emissions by 50% from

the 2

023 baseline

Scope 3 GHG Emissions

Complete Scope 3 emissions inventory and report in

the 2

024 Sustainability Report


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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

People and
community

Objective

Our commitment is to get ‘Everyone Safely Home, Every

Day’ and activ

ely value and protect the physical and

mental health and safety of all those who come to

our site, be they permanent employees, contractors,

or visitors.

We aim to:

• Be a good neighbour and corporate citizen,

• Partner with local iwi, hapu and community in

impact

ful ways, and

• Attract, support, and maintain a diverse workforce and

health

y working culture.

Sustainable development goals

The safety of our workplace and the health and well-

being o

f our people are an intrinsic part of our care value,

which sits at the heart of the on-site culture.

We acknowledge this is a critical responsibility and that

our oper

ations contribute to the welfare of our people

and the surrounding communities. This responsibility

is grounded in the United Nations' Guiding Principles

on Business and Human Rights (UNGP) and the UN

SDG 3 Good Health and SDG 8 Decent Work and

Economic Growth.

We recognise our direct links to the SDGs sub targets

wher

e relevant under each of our selected goals. Our

contribution to UN SDG 5 Gender Equality should be

considered with reference to international instruments

including the UN Convention on Discrimination Against

Women and the UN LGBTI Standards of Conduct for

Business. The table on page 87 highlights how we are

contributing to the relevant SDG's.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Sustainable
Development GoalSDG ReferenceOur Contribution

3.4 By 2030, reduce by one-third premature mortality from non-

communicable dis

eases through prevention and treatment and

promote mental health and well-being

Benestar Employee Assistance

Program, Critical Incident Response,

and Development.

5.1 End all forms of discrimination against all women and

girls e

verywhere

Parental leave policy updates to support

a more balanced approach to primary

care giving. Focus on reducing the

gender pay gap.

5.5 Ens

ure women's full and effective participation and equal

opportunities for leadership at all levels of decision-making in

political, economic and public life

Establishment of a women's CEO forum

to raise and address workplace issues

specific to women.

8.5 By 2030, achieve full and productive employment and

decent w

ork for all women and men, including for young

people and persons with disabilities, and equal pay for work

of equal value

Updates to contractor working policy

and all new contracts to meet the living

wage. In conjunction with Northable,

exploring opportunities for a neuro

diverse workforce.

8.6 By 2020, substantially reduce the proportion of youth not in

emplo

yment, education or training

Apprenticeship /internship opportunities

to encourage youth employment.

8.8 Protect labour rights and promote safe and secure

w

orking environments for all workers, including migrant

workers, in particular women migrants, and those in

precarious employment

Pay equity and living wage. Modern

Slavery Policy.

Channel Infrastructure's

specific values and commitments

are detailed in our Diversity and Inclusion Policy (available

on the website under Governance).

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2023 people and community performance at
a glance

2023 Performance highlights

99%

Of our people affected by the closure of the

refinery since 2022, supported into their next

opportunity within six months, exceeding

our target of 90%

$1.2 M

Paid to employees as redundancy and

entitlement benefits in 2023 (2022: $29 M),

t

o help support our people during the

refinery closure

33%

Of the corporate and senior leadership

team identify as female (2022: 36%)

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Delivery against 2023 focus areas

2023 Focus AreaOur Performance

Maintaining safe and reliable terminal operations

Excellent overall leading and lagging performance with important learnings

fr

om the API Tier 1 event embedded in our systems.

Embedding the new safety and compliance

management systems

New permit to work and lock-out-tag-out systems implemented along with our

ne

w compliance management system.

Ensuring that at least 90% of the staff who will

exit in 2023

find new opportunities within six

months of leaving the business

99% of staff who left the business since 2022 found new roles within six months.

Building capability of all staff through

comprehensive personal development plans and

systems and competency targets

We focused heavily on helping

staff understand their new roles with the

business. Performance and Development Plans were a key way to communicate

accountabilities and responsibilities and to identifying development gaps

and opportunities.

Future

proofing our workforce through employee

upskilling and development  

We continue to identify and work on upskilling our staff in areas that we see as

core to the business.

Additional data

Data tables, summarising our people and community

perf

ormance over the last five years against a range of

metrics can be found in the Appendix on page 110.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Health, safety and well-being
A material topic

Creating and maintaining a safe and healthy workplace, consistent with regulatory expectations, and one that

v

alues employee well-being.

Upholding labour standards and increasing transparency throughout our supply chain to promote a high

s

tandard of human rights.

Our 2023 delivery

Our transition from a refinery to an import terminal

cr

eated change and uncertainty for many of our team.

With many staff continuing to transition from the business

in 2023 as conversion works concluded, our continued

support into their future employment opportunities and

their mental health, has remained a huge focus for the

business. Ensuring we have a broad range of mental

health support services available continues to be key to

contributing to the well-being of our staff.

“Care” Framework

This framework provides key support services to ensure

all emplo

yees have access to support for their mental

health. Care, an initiative that started as a way of

supporting our people during major workforce changes,

includes counselling, workshops and well-being initiatives

designed to support mental health. A key initiative in

2023 has been our new partnership with employee

support provider – Benestar - providing a digital platform

with access to a vast library of well-being information

along with direct and confidential access to an excellent

selection of counsellors to provide support.

Fatigue Management

Through 2023 we have continued to improve our

s

hift roster system, designed specifically for terminal

operations, by incorporating learnings from our early

experiences in 2022 and implementing a flexible

resourcing model to support periods of additional

workload and provide greater flexibility for leave

and holidays.

Health & Safety Leadership Training

A key component of our health and safety culture

is s

trong leadership. In 2023, to support leadership

development at Channel, we partnered with Safety

Futures for implementation of their Safety Leadership for

Supervisors and Managers.

The Safety Futures program, involving our front-line

leader

ship, is based on recognised safety practice

and has been successfully applied across a range of

industries. Through the training, participants undertake

a series of "missions" over a 12-week period, practising

the application of a ‘Safe System of Work’ in their daily

work routines. The Safety Futures program has been

recently updated based on participant feedback and will

remain a key element of our health and safety culture

programme for 2024.

Safety Engagements

Underpinning our safety culture programme are our

s

afety engagements, which are undertaken by people

across the business. These initiatives encourage site

leaders and workers to engage on safety through on-site

visits and toolbox talks based on Channel's critical risks

and life-saving rules.

In 2023, over 439 leadership walks were undertaken

acr

oss the business offering the opportunity for our senior

leaders to engage with employees and contractors

with monthly themes on compliance with critical safety

controls. As we look to 2024, we plan to further improve

the effectiveness of safety engagements through

applying positive and corrective reinforcement of site

procedures during these engagements.

Total Recordable Case Frequency (TRCF)

and L

ost Time Injury Frequency (LTIF)

From a personal safety performance perspective in 2023,

as w

e have completed the peak of the conversion

project work and worked to embed new systems and

practices under terminal operations, we have achieved

a pleasing reduction in our recordable and lost time

injury rates. Our TRCF and LTIF in 2023 were 0.9 and 0

per 200,000 hours worked respectively. (2022: 1.80 TRCF,

0.77 LTIF).

Notwithstanding the improved performance, the

r

ecordable incidents that have occurred have provided

important learnings which have been integrated into our

health and safety management systems as we continue

to strive to always get everyone safely home every day.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Partnering with local iwi, mana whenua
and communit

y

A material topic

Recognising hapū and iwi responsibilities as mana whenua and kaitiaki over poupouwhenua, the land upon

which w

e stand. Partnering in work to maintain the cultural health of our operational site and the surrounding

area, and informing our partners of potential changes and considering their views.

Engaging our local community to partner with the aim to achieve significant impacts and to continue as a

r

esponsible corporate citizen and neighbour.

Our 2023 delivery

We have continued our focus on building s

trong and

enduring partnerships with the kaitiaki (guardians) over

the poupouwhenua. We are proud of our work and

acknowledge iwi perspectives as we recognise the

intergenerational impact our business has had on

tangata whenua from our region. We are committed

to upholding the principles of Te Tiriti o Waitangi, as we

manage the impact of our operations on the site, and

harbour at Marsden Point, now and in the future.

We have long-term formal relationship agreements with

tw

o of our nearest iwi partners – Patuharakeke and Te

Parawhau. This mechanism gives us a framework to work

through differences and a way to work together in areas

where we share a common interest.

These are living documents that guide the way we

w

ork together.  This includes regular kanohi ki te kanohi

(face-to-face) hui with each iwi partner, and a quarterly

joint Mana Whenua Roopu hui, which brings together

leadership from the local iwi in our area.  We have open

lines of communication with iwi, and frequently update

them on key business decisions, particularly those in

areas of known interest to iwi, such as protecting our

environment, and the future use of our site. 

Throughout 2023 we have worked in agreement

with local hapū on thr

ee independent projects:

Community-based Marine Pest

Er

adication Plan

Mediterranean Fan Worm (

Sabella spallanzanii) was

first detected in 2008 in New Zealand and has since

proliferated throughout our country's harbours and

coastlines. These non-indigenous worms out-compete

other native taonga species for food and habitat, such

as scallops and mussels, forming dense colony clusters of

up to 1,000 individuals per square metre.

The cultural and ecological importance of protecting

the local coas

tline and taonga species, is critical

for Patuharakeke as kaitiaki over Poupouwhenua.

Community-led participation is another key feature of

Patuharakeke and Channels Whakawhanaungatanga

Roopu which supports effective and enduring

en

vironmental action. As a result, Channel has assisted

in the development of a hapū led community-based

marine pest eradication plan to trial the eradication

of the Mediterranean Fan Worm on the surrounding

Takahiwai coastline.

Poupouwhenua Cultural Health

Monit

oring Program

Hapū recognise the strong links between environmental

and eco

systems health to the health and well-being

of people, and have long held concerns regarding

the impacts of industrialisation on Poupouwhenua,

including the potential to diminish the relationship of

Māori as kaitiaki of this place. Channel Infrastructure

has continued to collaborate with Patuharakeke in

undertaking sediment and shellfish sampling on both

Marsden and Mair banks Mātaitai area as part of the

program of work for both parties to better understand

the health of the Mātaitai area and surrounding

aquatic systems.

Iwi consultation on our material issues

Following a

significant business transition and shift

in stakeholder needs and expectations, Channel

engaged with an independent third-party provider

to consult with hapū and iwi to better understand

the sentiment toward Channel Infrastructure and our

updated material issues. Channel plans to provide

further ongoing support and undertake projects in

areas of importance to Patuharakeke, this includes the

exploration of opportunities to develop a presence on-

site at Poupouwhenua, Marsden Point.

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Equity, diversity and inclusion
A material topic

Attracting, supporting, and maintaining a diverse workforce and healthy working culture.

Our 2023 delivery

As an organisation we are committed to treating

e

veryone with respect and dignity. As part of our

2023 strategy refresh, we have focused on what

changes might be required to be a diverse and

inclusive organisation. 

Diversity and inclusion

The Company's Diversity and Inclusion Policy guides

our r

ecruitment, talent management, performance

management, values, and succession planning. Through

these principles, we are constantly reviewing and

seeking to diversify our workforce as the business grows

and changes.

The Company's Diversity and Inclusion Policy also states

the C

ompany's definition of diversity, and details what

metrics are captured and monitored. These metrics are

recommended to the Board by the Corporate Lead

Team with the Board annually assessing progress towards

diversity objectives while also making any required

updates or revisions to the policy.

Rather than setting strict numerical diversity targets, the

C

ompany has focussed on non-numerical diversity and

inclusion objectives, and it uses the metrics in its Diversity

and Inclusion Policy and Appendix 2 to measure its

progress towards these objectives. At the end of 2023,

Channel had employees from 10 different countries and 9

different ethnicities.


• 43% of the Board identify as female (2022: 43%)

• 33% of the corporate and senior leadership team

identif

y as female (2022: 36%)

• 29% of women employed are in leadership positions

(2

022: 36%)

• 32% of our employees identify as female (2022: 23%)

and 68

% as male (2022: 76%) (2022: 1% gender diverse)

Following the

significant changes occurring as part

of the transition to an import terminal, the Company

has considered how to further apply its diversity and

inclusion principles to its processes. These steps taken are

described here (and Appendix 1 on page 110), together

with the Company's focus for 2024.

The Company wishes to improve its gender, age and

e

thnic diversity so that it better reflects our community,

and promotes the benefits of diversity and inclusion

referred to in our Policy. Therefore, the steps explained

here were implemented with the goal of improving

the ability of women and younger people to work at

Channel. In our focus for 2024, we continue with our work

on gender diversity, but also seek to further build our

cultural inclusiveness.

Early career roles

In 2023 we have increased our overall headcount and

br

ought in new roles that suit early career development.

These roles in the laboratory and maintenance team

bring in new diversity and build pathways for young

people to join the organisation.

Pay equity and living wage

We are focused on and committed to pay equity, already

t

aking steps to ensure equity for all employees. The

gender pay equity gap for the business was assessed

at 19% (2022: 16% ).  The increase is largely driven by the

departure of our former CEO, Naomi James, the smaller

size of the organisation and the drive to bring women

into the organisation, entering into early career roles

and operations.

Channel will continue to review and monitor pay equity

int

o the future. In 2023, we formally committed to paying

the Living Wage to all staff.

Parental Leave Policy

In late 2022, the Company approved its Paid Parental

L

eave Policy which provides enhanced entitlements

to eligible employees which are not available under

current legislation.

The Paid Parental Leave Policy focuses on supporting

permanent emplo

yees and their family's well-being,

throughout the parental leave journey. In 2023, two of our

employees were offered support under the Policy. Refer to

case study on page 109. In-line with our overall Company

principles, the Policy also provides an employee benefit

that supports retirement planning and financial security.

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Human Rights 
Modern slavery is a key human rights risk, both in

oper

ations and in supply chains. Channel Infrastructure

is committed to being a responsible corporate citizen

and to maintaining high standards in all of the work that

we do. Channel will not tolerate any form of modern

slavery in our business, including those we do business

with. On 23 February 2023, we approved our formal policy

on modern slavery. The policy is available on our website.


Our people enjoying the 2023 Christmas luncheon

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2024 people and community focus
In 2024, we will focus on:

Continue to build employee value

pr

oposition -'whole of life' view

Focused development of our women leaders

Flexible working arrangements

CEO women's forum to discuss issues

specific

to women


Developing our Māori whanau 

Develop cultural capability of our leaders

Support of tikanga on site e.g. site hāngī, karakia

Partnerships to grow capability

Iwi scholarships and leadership training

Internships for neurodiverse young people entering

the w

orkforce, in conjunction with Northable

Preparations underway for the 2023 site hāngī

94

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

95
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Governance
and finance

Objective

We commit to:

• Seeking to be open and transparent and acting in the

be

st interests of our shareholders.

• Supporting our customers and the New Zealand

Go

vernment with their efforts to provide a resilient fuel

supply chain for New Zealand.

• Operating our critical infrastructure safely and reliably

o

ver the long-term, and as the transition to lower

carbon fuels continues, to help ensure that transport

fuels are affordable and available when needed.

Sustainable Development Goals

We understand the importance of a strong governance

and financial foundation through which we build our

or

ganisation's growth and resiliency to provide the

critical infrastructure and security of supply needed to

successfully transition to a low-carbon economy.

We illustrate our direct contributions to the SDGs

thr

ough SDG 9 Industry, Innovation, and Infrastructure.

Our selected goal links to the strategic opportunity for

Channel to support the energy transition and keep New

Zealanders moving.

Sustainable

Development GoalSDG ReferenceOur Contribution

9.1 Develop quality, reliable, sustainable and resilient

infrastructure, support economic development and human well-

being, with a focus on affordable and equitable access for all

9.4 By 2030, upgrade infrastructure and retrofit industries to

mak

e them sustainable, with increased resource-use efficiency

and greater adoption of clean and environmentally sound

technologies and industrial processes.

Completed

first iteration of the asset

management plans for our assets to

manage infrastructure resilience.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2023 Governance and
finance performance at

a glance

2023 Performance highlights

First

Strategic asset management plan prepared

and independently reviewed

45ML

Additional jet fuel storage commissioned,

more than doubling Marsden Point jet

storage through the conversion project

Performance against 2023 focus areas

2023 Focus AreaOur Performance

Complete Fortescue study (2

nd

phase) on

hydrogen production

The second phase of the study was completed in July 2023 and the

pr

oject has now progressed to the pre-feasibility phase.

Continue to assess Sustainable Aviation Fuels

options at Marsden Point

The Fortescue green hydrogen project progressed from scoping to pre-

f

easibility phase.

Completed the

first iteration of the terminal asset

management plan

Channel's

first strategic asset management plan was independently

reviewed and finalised in quarter 4 of 2023.

Transition of primary emergency response capability

to external agencies

Responsibility for emergency response passed to the Terminal Operations

t

eam with emergency services team support until upgrades to the

firefighting systems are complete.

Optimising preventative maintenance programmes

and maintenance execution model

In 2023 we achieved our target preventative maintenance level of 60%

and incr

eased our campaign maintenance execution to a completion rate

of 83%

Additional data

Data tables, summarising our governance and financial

performance over the last five

years against a range

of metrics can be found in Appendix 2: Summary

data tables.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Asset and life-cycle management
A material topic

Ability to manage infrastructure and operational asset life-cycle risks.

Our 2023 delivery

With the

effective completion of the refinery

decommissioning, the business has been equally focused

on establishing new systems and processes to manage

the life-cycle of the company's critical assets. Channel's

Strategic Asset Management Plan (SAMP), which was

developed by drawing on support from external experts,

outlines over the long-term, the way the business

will manage asset design, construction, operation,

maintenance and disposal. The objective of the SAMP

is t

o seek the optimal lifecycle cost while maintaining

the resilience and performance required to support our

critical infrastructure operations.

A key output of this work is our long-term funding

plan mapping out the as

set investments needed to

support business objectives through our budgeting

process. Channel's SAMP project is a key work-stream

for the Board's HSEO Committee.

Terminal operator preparing a fuels sample for quality testing by Independent Petroleum Laboratory

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Security and quality of supply
A material topic

Supporting the delivery of reliable, high-quality fuel by our customers to accommodate changing needs and to

maint

ain their competitiveness.

Our 2023 delivery

Having safely transitioned our operations in 2022,

our f

ocus for 2023 has been to embed the high

standard of operational discipline needed to sustain

safe and reliable terminal operations. This has included

a peer review of our safety management systems

by Australian terminal operator ATOM along with

independent benchmarking of our operations. Insights

from these assessments are being implemented through

our world-class operations strategy alongside our H&S

Leadership training programme with Safety Futures.

Safety Case

Our comprehensive Safety Case for terminal operations

w

as accepted by WorkSafe in 2022 and we continually

update and improve the Safety Case to reflect

changes in our operations. For more detail, refer

to our Safety Case Summary available on our

website. (www.channelnz.com).

Tier 1 and 2 Process Safety Incidents

During 2023 we had one API Tier 1 process safety

incident r

elating to a leak from a 60-year-old pipe.

Whilst the leak was contained within the site drainage

systems and did not escalate, the incident has provided

important learnings which have been incorporated into

our site integrity management systems and emergency

response plans.

Emergency Response Training

During 2023 we have completed a broad range of

emer

gency exercises and emergency response training.

This included training of terminal operations staff on

terminal emergency response procedures, multi-agency

exercises and training with Fire and Emergency NZ

to test terminal emergency and incident management

procedures, and oil spill response training for all terminal

operations staff, including an oil spill response exercise

in conjunction with Maritime NZ and Northland Regional

Council. Through our transition programme we are

making considerable investments in emergency response

equipment, facilities and training so that we are

well placed to respond to emergency situations that

may arise at Marsden Point, until emergency response

agencies arrive.

Pipeline Integrity Management

As part of the pipeline integrity management process, in

2

022 we completed a full inspection of the pipeline using

an intelligent pipeline inspection gauge (or PIG) with

results indicating that the pipeline remains in very good

condition. The results of these five-yearly inspections

are fed in to our proactive maintenance programme to

address identified corrosion.

A focus for the Channel team in 2023 was to

ens

ure the pipeline continued to operate reliably

through, and following, severe weather events including

Cyclone Gabrielle. Through the 2023 summer period,

we experienced over 400% of normal rainfall which

presented, amongst other things, an increase in

ground stability risk along the pipeline route. Through

the weather events we undertook additional aerial

monitoring of the pipeline and were pleased to confirm

that there were no significant stability threats to the

pipeline resulting from these events. This outcome is the

result of comprehensive assessment and works to protect

the pipeline from ground stability risks and this work is

now being complemented with an assessment of future

risks based on climate change scenarios.

Increasing our storage capacity

Channel Infrastructure is committed to playing its part

and in

vesting to support a resilient supply chain.

In 2023, the Company commissioned an additional

45 million litres of jet fuel storage, more than doubling

on-site jet fuel storage through the import terminal

conversion programme.

Security and quality of supply

Refer to the case study on page 108

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Our 2024 Governance and financial
focus

In 2024, we will focus on:

Site plan

Continue to progress Site Plan for Marsden Point


SAF

Continue to work with Fortescue in completing their

pr

e-feasibility assessment


Supply resilience

Supporting our customers to meet their obligations

under the incoming minimum fuel s

tockholding

policy and submitting to the Government onshore

diesel storage tender


Emergency services

Transition primary emergency response capability

t

o external agencies, following completion of fire

systems upgrade project


100

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

101
Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Appendices
102

Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Appendix 1:
Our performance in detail

Sustainable aviation fuel104

Infrastructure resilience105

Greenhouse Gas Emissions106

Health and safety107

Security and quality of supply108

Parental Leave109

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Types of SAF : Biogenic and Power-to-liquids
Sustainable aviation fuel

When we talk about Sustainable Aviation Fuel (SAF) we

r

efer to a group of hydrocarbon molecules that are

largely indistinguishable from fossil jet fuel. There are

different ways of manufacturing SAF, and there is a range

of feed-stocks that can be used. These can be broadly

grouped into two classes; biogenic SAF and synthetic

SAF. It is expected that both types of SAF will be needed

in the future to meet the decarbonisation objectives of

the aviation sector.

As part of our site repurposing activities, we are currently

w

orking with Fortescue to evaluate the potential to

produce synthetic SAF, or eSAF, at Marsden Point by

combining renewable, green hydrogen (from water) with

carbon dioxide using the Power-to-Liquids technology.

In 2023, following a successful scoping study that

as

sessed the overall viability of producing eSAF for the

domestic market at Marsden Point, we announced that

Fortescue was progressing its study to the pre-feasibility

stage. This will include more detailed engineering and

design studies and developing further detail on the

economic viability of the project.

The pre-feasibility study will investigate a 300MW,

c.60 million litr

es per-year eSAF production facility at

Marsden Point, with the eSAF to be distributed via the

e

xisting Marsden Point-to-Auckland Airport supply chain,

as well as further analysis of the project’s benefits to New

Zealand, including the potential provision of large-scale

demand response, enabling electricity to be released to

the grid when needed.

Fortescue has signed a Memorandum of Understanding

with Air Ne

w Zealand to further their mutual interest

in investigating eSAF production and eventual use in

New Zealand, with the initial focus being on Air New

Zealand becoming the foundation customer for eSAF

produced through the Marsden Point project once

it becomes commercially available and economically

viable. Fortescue has also entered into MOUs with

Mercury, Manawa Energy, Yinson Renewables and Top

Energy to support the provision of renewable electricity

for the project.

The pre-feasibility phase of the project is being

s

upported by the government through the Energy

Efficiency and Conservation Authority. Underpinning

government support is the potential demand response

benefits that the facility could provide to the

electricity market.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Canals are an integral part of the stormwater network on the Marsden Point site
Infrastructure resilience

Cyclone Gabrielle, which hit New Zealand from

12-

14 February 2023 proved a test of Channel's

infrastructure resilience, and we are proud to report

that the site, and its assets, including the Pipeline,

came through this significant weather event with limited

damage and no disruption to fuel supply.

Over the three days of Cyclone Gabrielle, our Marsden

P

oint site received 240mm of rainfall, and overall,

the area recorded 400% of normal rainfall over the

summer period.

As a lifeline utility, Channel's infrastructure is required to

continue oper

ating in the event of a natural disaster, such

as a cyclone. That means that the business receives

support from civil defence where necessary, and in this

case, is able to access advance warning systems such as

Metservice forecasting and analysis. This early warning

system greatly helped Channel to prepare the site and

stand up the Incident Management Team (IMT) well in

advance of the cyclone's arrival. The IMT made the

decision to clear the site and stop all non-essential work,

s

end non-essential staff home, and prepare the canals,

storm-water basin, and waterways for a large amount of

rain. All shipping movements were halted by the harbour

master, and Channel was able to work alongside its

customers and contractors to ensure there would be no

impact on fuel supply.

The cyclone, as well as the extraordinary levels of

r

ainfall that Northland experienced throughout 2023 has

proven to the business that its investments over the past

10-years’ have helped to build resilience to these to

the events.

During the cyclone, Bream Bay recorded waves of 11-12

me

tres and the Marsden Point site lost power, which

was quickly restored after less than an hour. Proactive

drainage (surface and sub-surface) clearing around

the pipeline and earlier investment to improve the

waste and storm water network, helped limit impact to

the infrastructure.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

The Company has taken action to reduce its Greenhouse Gas Emissions
Greenhouse Gas Emissions

In 2022, Channel Infrastructure set itself the ambitious

t

arget to achieve net zero Scope 1 and 2 emissions by

2030 (refer to page 81). At the same time, the Company

made the commitment to work alongside its customers

to facilitate the use of low-carbon future fuels, by using

our strategic infrastructure. This includes considering

opportunities to increase scale as demand and available

supply grows.

With the closure of the oil refinery in April 2022, the

C

ompany's Greenhouse Gas Emissions (Scope 1 and 2)

have reduced considerably to 4,037 tCO

2

e in 2023. In

practical terms, Channel Infrastructure, has gone from

one of the largest emissions intensive businesses listed on

the New Zealand stock exchange, to accounting for less

than 0.1% of Scope 1 and 2 CO

2

emissions on the NZX50

in FY23.

In 2023, Channel entered a long-term fixed

price

variable volume contract for the supply of renewable

electricity from January 2024 with Energy Attribute

Certificates attached. Meeting all our electricity needs

from renewable sources would mean that Channel will

hav

e largely eliminated its Scope 1 and 2 emissions from

2024 - some six years ahead of the company's target.

Channel Infrastructure recognises that the fuel and

tr

ansport sector significantly contribute to climate

change and our infrastructure continues to distribute

refined oil products. The Company therefore remains

committed to supporting the reduction of emissions

within the fuels supply chain, being End Users

Emissions. Our large storage capacity at Marsden Point

is able to support larger shipping vessels, providing

opportunity for emissions efficiency of delivered fuel and

lower upstream emissions intensity, and we provide our

customers with low-emissions delivery of fuel to Auckland.

Over time, we see the mix of transport fuels in New

Z

ealand changing, and renewable fuels are set to make

up a far greater proportion of fuels being distributed

through our infrastructure. The Company and its critical

infrastructure has a key role to play in supporting, and in

some cases, enabling this transition.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Laboratory technician at Independent Petroleum Laboratory setting up specialist equipment for fuels quality testing
Health and safety

The health, safety, and well-being of our people

r

emains core to everything that we do at Channel

Infrastructure. As a high-hazard site, we continue to have

a strong focus on ensuring that we get ‘everyone safely

home, everyday’.

With the successful transition to an import terminal

s

afely completed in 2022, we took the time to reset

our aspirations for health and safety as an import

terminal operation. This is not only good for our people,

but it is

specifically designed to support our company

drive towards world-class operations. We appointed

a Health and Safety Specialist with a mandate to

further lift the standards of the Company's health and

safety culture, by continuing to build health and safety

leadership capabilities within the business, bringing

forward operational discipline and incentivising safety

engagement. Where good practices are observed, these

are recognised and celebrated and when opportunities

for improvement are identified, corrective actions are

implemented as part of the learning environment for

continuous improvement.

A key component of our Health and Safety management

s

ystem is strong leadership, and this has also been

a focus for Channel in 2023. We partnered with

external providers, Safety Futures, to deliver a twelve-

week training programme for 40 leaders from different

teams across the business, including members of the

Corporate Lead Team, and the CEO. The world-class

Safety Futures program builds the leadership capabilities

of individuals, who in turn take this knowledge to their

teams to exercise shared responsibility for safety. As

a result, we have been able to further improve our

hazard management processes by implementing what

we learned and improve overall discipline by challenging

the balance of safety, speed and quality and improve our

collaborative planning processes.

At the same time, as the Company seeks to bed in

pr

ocesses and polices consistent with a high-performing

terminal operation, there has been a strong focus

on implementing robust safety and risk management

systems and streamlining safety and emergency

response procedures.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Geodesic dome roof on converted jet fuel storage tanks commissioned in 2023
Security and quality of supply

Channel Infrastructure is committed to playing its part

t

o support a resilient supply chain for the good of New

Zealand, given our highly strategic location in Northland,

direct supply route to Auckland, and ample unutilised

storage capacity at Marsden Point.

In 2023, the Company was proud to announce that it

had comple

ted the final contracted tank conversions,

which as a result, means that Channel has now doubled

its on-site jet fuel storage through the import terminal

con

version programme. At the end of 2023, Channel had

280 million litres of product storage capacity contracted

to its existing customers and a further c.400 million litres

of unutilised tank capacity available.

With jet fuel so crucial to New Zealand's links with the

r

est of the world, this significantly adds to New Zealand's

overall fuel resilience at a time when we are seeing air

travel demand return sharply.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Jane Thomson, Operational Excellence Manager, with her daughters
Parental Leave

Parental leave has proven

beneficial for the two people

in our business, who accessed it in 2023, as this ensured

financial support during their time away. This support

alleviated financial concerns and fostered a sense of

security. The experience of parental leave provided

essential time with their families and contributed to their

professional commitment to our business.

“Six months paid leave was invaluable. It allowed me

t

o focus on quality time with my newborn and family,

but also

afforded me the means to look after myself

and my well-being whilst on leave. For example, I was

able to re-join my gym community, when I was physically

ready, without worrying too much about how we would

pay for it. Because I was able to get back to feeling

‘myself’ a lot quicker, this has made my transition back to

into work much smoother than last time,” Jane Thomson,

Operational Excellence Manager.

The business benefits from this investment are clear; we

ob

served a seamless return to crucial roles, supported a

workplace culture that acknowledges and supports the

diverse journeys of its staff, and saw a return of much

needed skills. The people who took this leave returned

with a positive outlook towards the business, feeling

valued and supported. The impact extends beyond the

obvious financial considerations, as their reintegration

into important roles was smooth and positive.

“We are committed to supporting our people and their

f

amilies during the significant milestone of welcoming a

new family member. Our gender-neutral policy supports

primary carers and their partners to take time away from

work to focus on family, and provides financial security

and a phased return to work for primary carers.“

Alexa Preston, CFO.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Appendix 2: Summary data tables
Environmental

ENVIRONMENTALMEASURE20232022202120202019

Releases outside of consent#-31051

Direct CO

2

emissions (Scope 1)tCO

2

-

1

236,940857,042848,6211,080,041

Indirect CO

2

emissions (Scope 2)tCO

2

-

1

47,321141,940134,927177,132

Sulphur Dioxide Emissions (Refinery)Tonnes-1,2593,3413,3454,329

Greenhouse Gas emissions (Scope 1)tCO

2

e1,489726---

Greenhouse Gas emissions (Scope 2)tCO

2

e2,548----

NOX, SOX, VOC and particulate matterTonnes188

1

1,777---

1 The CO2 emissions were

refinery metrics calculated for NGA reporting. NOX and SOX only relevant in FY22; VOC only in FY23.

RESOURCE USAGEMEASURE20232022202120202019

Total fuel usage

(Refinery)

Petajoule-2.9711.611.214.3

Natural gas usage

(Refinery)Petajoule-0.231.92.43.5

Electricity usagePetajoule0.120.320.960.921.23

Water usageMillion Tonnes0.220.821.461.491.68

Water consumption intensity

Total water consumption

(m

3

)/revenue1.685.176.246.064.82

Waste

WASTEMEASURE20232022202120202019

Total WasteTonnes5,601----

Recycled / Re-usedTonnes1,269----

LandfillTonnes4,332----

Health, Safety and Well-being

SAFETYMEASURE20232022202120202019

Total Recordable Case FrequencyTRC/200,000 hours0.901.80--0.27

Long-Term Injury FrequencyLTI/200,000 hours-0.77--0.13

Tier I Process Safety Incidents#1-2--

Tier II Process Safety Incidents#-----

Number of Emergency Exercises#125141622

Number of reportable pipeline incidents

1

#-----

Percentage of pipeline inspected

int

ernally with Pipeline Inspection

Gauge (PIG)%-100--100

Percentage of pipeline

inspect

ed externally

2

%100100100100100

Total metric ton-kilometeres of refined

fuels transported by mode of transportMetric T kilometers14,16811,5289,879--

1 As per SASB Standards

definition of reportable pipeline incidents.

2 External inspection activities include aerial and ground based observations over the length of the pipeline. Preventative maintenance insepection

activities of above ground equipment as per the inspection schedule.

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

People, Diversity and Community
PEOPLEMEASURE20232022202120202019

Number of

Staff

#101135294344412

Number of Contractors#127220109105251

Employee Turnover:

Unplanned%8.54.0---

Diversity

20232022

BOARD

CORPORATE

LEAD TEAMWORKFORCEBOARD

CORPORATE

LEAD TEAMWORKFORCE

#%#%#%#%#%#%

GENDER

Male457%686%6468%457%675%9776%

Female343%114%3032%343%225%2923%

Gender Diverse----------11%

ETHNICITY

NZ

Eur

opean/Pākehā343%457%5356%457%338%7458%

Other European457%342%1314%343%562%2117%

Māori & NZ European----1011%----129%

Māori----89%----129%

Asian----44%----32%

Other----66%----54%

NATIONALITY TOTAL

New Zealand----8074%----11178%

United Kingdom-

---109%----118%

Australia----33%----43%

South Africa----33%----43%

Other----1211%----128%

AGE

Under 30----44%----10%

30 to 50229%457%4750%229%450%6350%

over 50571%343%4346%571%450%6350%

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Appendix 3: Climate change &
GHG emis

sions

GHG Emissions Methodology

In the following table we outline the methodology for data collection and basis of calculation for the GHG emissions

s

ources included in Channel's 2023 GHG Inventory.

Scope

GHG

Emissions

Source

(Activity)Data Source

Data

Collection

UnitUncertaintyEmission Factor

FY23

Emissions

tCO

2

e

1

Fuel

consumed

by

stationary

and mobile

combustion

equipment

Suppliers’ invoices and fuel

car

d data

Kg, LHigh certainty data

qualit

y. Reliant

on accuracy of

supplier data

Table 3 Stationary combustion

o

f fuel emission factors from MfE

2023 Detailed Guide: LPG, Fuel Oil

(Commercial), Diesel

966

Based on number of fuel

oil as

h tests and quantity

burned and IPL RON MON

engine running hours

LHigh certainty data

qualit

y. Reliant

on accuracy of

internal records

Table 4 Transport fuel emission

f

actors from MfE 2023 Detailed

Guide: Regular Petrol, Premium

Petrol, Diesel

8

Waste water

treatment

Calculated on waste

w

ater feed processed and

average: a) COD of feed,

and b) conversion of COD

to organic matter

tReasonable

cer

tainty data

quality.

1

Accuracy

of ±10%

Table 1 GWPs emission factors,

MfE 2

023 Detailed Guide:

CH4 AR5 GWP

N2O AR5 GWP

189

Fugitive

emissions

released

from

transport

fuel storage

and

refrigeration

systems

Annual Site survey report

fr

om Refrigeration system

maintenance provider

kgHigh certainty data

qualit

y. Reliant

on accuracy of

supplier data

Table 7 Refrigerant Emission

f

actors, MfE 2023 Detailed Guide:

HFC-32 AR5 GWP

HFC-134A AR5 GWP

410A AR5 GWP

32

Fugitive emissions from

crude t

anks:

API 2009

GHG C

ompendium

kgReasonable

cer

tainty

data quality.

2

Emission estimate

is bas

ed on

a correlation

so assume

±20% accuracy.

Table 1 GWPs emission factors,

MfE 2

023 Detailed Guide:

CH4 AR5 GWP

294

2

Electricity -

location

based 

Online consumption report

fr

om electricity supplier

kWhHigh certainty data

qualit

y. Reliant

on accuracy of

supplier data

Table 9 Emission factor

f

or purchased grid-average

electricity - annual average 2022,

from MfE 2023 Detailed Guide

2,548

1 Waste water emissions: Conversion of carbon present in waste water feed to activated sludge removed from the system is 72%, based on validated

his

torical data and confirmed via cross-check with operational data. Methane generation from waste water treatment is calculated via method set

out in API Compendium of GHG emissions methodologies for the Oil and Natural Gas industry (2009)

2 Fugitive emissions per crude tank are calculated as 3t/month based on the method outlined in AP-42, 5th Edition, Chapter 7 and is consistent with

historically

verified data used for NGA reporting. 15% methane concentration in “live” crude oil vapour, per guidance in the API Compendium of GHG

emissions methodologies for the Oil and Natural Gas industry (2009)

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

2023 by Greenhouse Gas Type
In the following table we summarise our total 2023 emissions (4,037 tCO

2

e) by type of Greenhouse Gas.

Carbon Dioxide CO

2

Methane CH

4

Nitrous Oxide N

2

O

Hydroflourocarbons

HFCs

Perfluorochemicals

PFCs

FY23 Emissions

tCO

2

etCO

2

etCO

2

etCO

2

etCO

2

etCO

2

e

Scope 1


9

63


439


55


32


- 1,489

Scope 2


2,4

74


6

7


7-- 2,548

Scope 1 & 2


3,437


506


62


32


- 4,037

Detailed climate scenario data

Focal question

How could climate change plausibly affect our transport fuels infrastructure or

ganisation, what should we do

and when?

References for climate change scenarios physical and socio-economic indicators

Scenario

IndicatorGreen LightAmber LightRed LightReference

Physical

Global temperature increase by 2100,

r

elative to pre-industrial levels

1.52.64.0IPCC WG1 AR5 Summary for Policymakers

New Zealand sea level rise for 2031-50

r

elative to 1995-2014

0.22m0.24m0.28mMinistry for the Environment. (2018). Climate

change pr

ojections for New Zealand

New Zealand rainfall intensity 100yr ARI

12-hr

e rain depth, 2031-2050 relative

to 1986-2005

+6.0%+7.5%+8.6%Ministry for the Environment. (2018). Climate

change pr

ojections for New Zealand

New Zealand hot days 100yr ARI 12-hre rain

depth, 2031-2050 relative to 1986-2005

+43%+54%+67%Ministry for the Environment. (2018). Climate

change projections for New Zealand

Socio-economic

New Zealand carbon price$277 NZD$369 NZD$35 NZDTreasury New Zealand. (2022). CBAx Tool

U

ser Guidance.

New Zealand population6.04 million5.94 million6.94 millionInternational Institute for Applied Systems

Analy

sis. (2020). SSP Database

New Zealand fuel demand graphn/an/an/aClimate Change Commission (2021). Scenarios

dat

aset for the Commission's 2021 Final Advice

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Use of reference scenarios
Network for Greening the Financial System (NGFS)

The NGFS framework is a widely used tool for determining high level scenario narratives. It was decided that the


Orderly’, ‘Disorderly’ and ‘Hothouse’ scenarios best spanned the range of plausible futures for our organisation, which

has also been used for the tourism sector level climate change scenarios by The Aotearoa Circle. ‘Orderly (Net Zero

2050)’ describes a world with a smooth transition to net zero carbon dioxide emissions, ‘Disorderly (Delayed Transition)’

describes a world with little change until 2030, before a disruptive and rapid reduction in emissions, and ‘Hothouse

(Current Policies)’ describes a world with continuing high emissions.

ScenarioRCP UsedRationaleSSPRationale

Green light2.6

RCP2.6 is the most stringent mitigation

scenario in which carbon dioxide emissions

decline to net zero relatively quickly. It reflects

a world in which warming is limited to

around 1.5-2°C

1

SSP1: Sustainability reflects a world in

which energy affordability and human

well-being is prioritised. There are

‘low challenges to mitigation and

adaptation’. This aligned well with the

rapid and smooth transition described in

Green Light

Amber light4.5

RCP4.5 illustrates global emissions peak

ar

ound 2040 and slowly begin to decline

thereafter. Similar climatic impacts are

expected in the disorderly scenario described

in this report

2

SSP2: Middle of the Road describes a

w

orld with largely similar socio-economic

trends of today with ‘medium challenges

to mitigation and adaptation’. This aligns

well with the lack of action until 2030

before a dramatic change thereafter

Red light8.5 D/S

7.0*

1

RCP7.0 is a baseline outcome to 4.0 degrees

w

arming by the end of the century. This

was downscaled using RCP8.5 due to data

unavailability for RCP7.0 in New Zealand.

RCP8.5 features growing emissions, leading

to severe physical impacts and is understood

to be the worst-case of climate scenarios.

Although this RCP is considered high and

less plausible, the climate impacts of this

emissions trajectory is possible under lower

emissions scenarios

3

SSP3: Regional rivalry describes a world

with mat

erial focused consumption and

low international priority for addressing

environmental concerns. This aligns well

with the lack of political action and

technological development over time

1 These RCPs have been downscaled (D/S) to the New Zealand context by NIWA. The New Zealand-specific climate impacts in these scenarios were

t

aken from downscaled NIWA data.

Climate Change Commission (CCC)

As part of Ināia tonu nei: a low emissions future for Aotearoa, the Climat

e Change Commission's advice to Central

Government on the first three emissions budgets, the CCC published a set of pathways that outlined potential

changes in land use, energy, transport and other economic indicators over the coming decades. They reflect pathways

that meet the emissions targets in the Climate Change Response Act. These three pathways and associated data

were also chosen to inform our three scenarios.

ScenarioCCC PathwayRationale

Green light

TailwindsFast technology uptake and behaviour change which aligns to Green Light technology

impr

ovements at scale

Amber light

HeadwindsTechnology uptake and behaviour change is relatively slow compared to Tailwinds which

aligns t

o the disorderly and delayed response described in Amber Light

Red light

Current policyPolicy change remains weak and unambitious which aligns to Red Light where little to no

policy is in

effect and initial plans are not supported by legislation

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Appendix 4: GRI disclosure index
Statement of use:

Channel Infrastructure has reported the information cited in this GRI content index for the period 1 January 2023 to

31 December

2023 with reference to the GRI Standards

GRI 1 used | GRI 1: Foundation 2021

GRI StandardDisclosure2023 Sustainability Report (SR)

2023 Annual Report (AR)

2023 Governance Statement (GS)

GRI 2: General

Disclosures 2021

2-1 Organizational details4-7 AR

2-2 Entities included in the organisation's sustainability reporting2 SR

2-3 Reporting period, frequency and contact point1 Jan 2023 to 31 Dec 2023;

Annual reporting period;

communications@channelnz.com

2 SR

2-4 Restatements of information74 AR

2-5 External assuranceNone

2-6 Activities, value chain and other business relationships6-7,

25-28 SR

2-7 Employees112 SR

2-8 Workers who are not employees112 SR

2-9 Governance structure and composition43-44 AR,

17-22 SR 5 - 7 GS

2-10 Nomination and selection of the highest governance body43-44 AR,

17-22 SR 5 - 7 GS

2-11 Chair of the highest governance body12 AR

2-12 Role of the highest governance body in overseeing the

management o

f impacts

17-19 SR

2-13 Delegation of responsibility for managing impacts18 SR

2-14 Role of the highest governance body in

s

ustainability reporting

17-19 SR

2-15

Conflicts of interest

44 AR, 4 GS

2-16 Communication of critical concerns61-64 SR

2-17 Collective knowledge of the highest governance body29 AR,

17 SR

2-18 Evaluation of the performance of the highest

go

vernance body

44 AR

2-20 Process to determine remuneration47-51 AR,

19, 21, 64 SR

2-21 Annual total compensation ratio51 AR

2-22 Statement on sustainable development strategy32 SR

2-23 Policy commitments74-102 SR

2-24 Embedding policy commitments74-102 SR

2-25 Processes to remediate negative impacts61-64 SR

2-26 Mechanisms for seeking advice and raising concerns2 SR

2-27 Compliance with laws and regulations2 SR

2-28 Membership associationsNorthland Chamber of Commerce, CEO

Health and S

afety Forum, NZ Initiative

2-29 Approach to stakeholder engagement25-28 SR

2-30 Collective bargaining agreementsNot reported

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GRI 3: Material
Topics 2021

3-1 Process to determine material topics29-31 SR

3-2 List of material topics29-31 SR

3-3 Management of material topics29-31,

74-102 SR

GRI 302: Energy 2016

302-1 Energy consumption within the organisation75-79 SR

302-3 Energy intensity75-79 SR

302-4 Reduction of energy consumption75-79 SR

GRI 303: Water and

Effluents 2018

303-1 Interactions with water as a shared resource83-85 SR

303-5 Water consumption83-85 SR

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions75-79 SR

305-2 Energy indirect (Scope 2) GHG emissions75-79 SR

305-4 GHG emissions intensity75-79 SR

305-5 Reduction of GHG emissions75-79 SR

305-7 Nitrogen oxides (NOx), sulphur oxides (SOx), and other

significant

air emissions

114 SR

GRI 306: Waste 2020

306-1 Waste generation and significant

waste-related impacts

83-85 SR

306-2 Management of significant waste-related impacts83-85 SR

306-3 Waste generated83-85 SR

306-4 Waste diverted from disposal83-85 SR

GRI 401: Employment 2016

401-1 New employee hires and employee turnover93, 112 SR

GRI 403: Occupational

Health and Safety 2018

403-1 Occupational health and safety management system87-95 SR

403-2 Hazard

identification, risk assessment, and

incident investigation

87-95 SR

403-3 Occupational health services87-95 SR

403-4 Worker participation, consultation, and communication on

occupational health and s

afety

87-95 SR

403-6 Promotion of worker health91 SR

403-9 Work-related injuries91 SR

GRI 404: Training and

Education 2016

404-2 Programmes for upgrading employee skills and transition

as

sistance programmes

88, 95, 101 SR

GRI 405: Diversity and

Equal Opportunity 2016

405-1 Diversity of governance bodies and employees112 SR

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

Appendix 5: CRD disclosure index
We have aligned our reporting to the New Zealand Government's mandatory reporting requirements in accordance

with the Financial S

ector (Climate-related Disclosures and Other Matters) Amendment Act 2021.

In the following sections we provide our disclosures against the four key pillars of the NZCS reporting framework –

Go

vernance, Strategy, Risk Management and Metrics and Target

CRDDisclosureThis Report

Governance

7 (a)the identity of the governance body responsible for oversight of climate-related risks and opportunities17-19

7 (b)a description of the governance body’s oversight of climate-related risks and opportunities17-19

7 (c)a description of management’s role in assessing and managing climate-related risks and opportunities20

8 (a)processes and frequency by which the governance body is informed about climate related risks

and opportunities

19

8 (b)how the governance body ensures that the appropriate skills and competencies are available to

pr

ovide oversight of climate-related risks and opportunities

17

8 (c)how the governance body considers climate-related risks and opportunities when developing and

o

verseeing implementation of the entity’s strategy

17-19

8 (d)how the governance body sets, monitors progress against, and oversees achievement of metrics and

t

argets for managing climate-related risks and opportunities, including whether and if so how, related

performance metrics are incorporated into remuneration policies

64-65

9 (a)how climate-related responsibilities are assigned to management-level positions or committees, and

the pr

ocess and frequency by which management-level positions or committees engage with the

governance body

20

9 (b)the related organisational structure(s) showing where these management-level positions and

commit

tees lie

20

9 (c)the processes and frequency by which management is informed about, makes decisions on, and

monit

ors, climate-related risks and opportunities

61-65

Strategy

11 (a)a description of its current climate-related impacts37

11 (b)a description of the scenario analysis it has undertaken38

11 (c)a description of the climate-related risks and opportunities it has identified over the short, medium, and

long t

erm

42

11 (d)a description of the anticipated impacts of climate-related risks and opportunities65-69

11 (e)a description of how it will position itself as the global and domestic economy transitions towards a

lo

w-emissions, climate-resilient future state

65-71

12 (a)its current physical and transition impacts37

12 (b)the current

financial impacts of its physical and transition impacts identified in paragraph 12

Adoption

provision 1

12 (c)if the entity is unable to disclose quantitative information for paragraph 12(b), an explanation of why

that is the cas

e.

13An entity must describe the scenario analysis it has undertaken to help identify its climate related risks

and oppor

tunities and better understand the resilience of its business model and strategy

38

14 (a)how it

defines short, medium and long term and how the definitions are linked to its strategic planning

horizons and capital deployment plans

42,56

14 (b)whether the climate-related risks and opportunities identified are physical or transition risks or

oppor

tunities, including, where relevant, their sector and geography

66-69

14 (c)how climate-related risks and opportunities serve as an input to its internal capital deployment and

funding decis

ion-making processes

71

15 (a)the anticipated impacts of climate-related risks and opportunities reasonably expected by the entity66-69

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Channel Infrastructure NZ Limited | Resilient infrastructure for a decarbonising world

CRDDisclosureThis Report
15 (b)the anticipated

financial impacts of climate-related risks and opportunities reasonably expected by

an entity

Adoption

provision 2

15 (c)a description of the time horizons over which the anticipated financial impacts of climate-related risks

and oppor

tunities could reasonably be expected to occur

15 (d)if an entity is unable to disclose quantitative information for paragraph 15(b), an explanation of why that

is the cas

e

16 (a)a description of its current business model and strategy32-33

16 (b)the transition plan aspects of its strategy, including how its business model and strategy might change

t

o address its climate-related risks and opportunities

56-59

16 (c)the extent to which transition plan aspects of its strategy are aligned with its internal capital

deplo

yment and funding decision-making processes

37

, 56 - 59, 71

SR

Risk Management

18 (a)a description of its processes for identifying, assessing and managing climate-related risks61-64

18 (b)a description of how its processes for identifying, assessing, and managing climate related risks are

int

egrated into its overall risk management processes

61-64

19 (a)the tools and methods used to identify, and to assess the scope, size, and impact of, its identified

climate-related risks

66-69

19 (b)the short-term, medium-term, and long-term time horizons considered, including specifying the

dur

ation of each of these time horizons

42

, 65

19 (c)whether any parts of the value chain are excluded39

, 79-80

19 (d)the frequency of assessment62,

64

19 (e)its processes for prioritising climate-related risks relative to other types of risks61

Metrics And Targets

21 (a)the metrics that are relevant to all entities regardless of industry and business model46-47, 50-51,

54-55

21 (b)industry-based metrics relevant to its industry or business model used to measure and manage climate-

r

elated risks and opportunities

57

21 (c)any other key performance indicators used to measure and manage climate-related risks

and oppor

tunities

75-102

21 (d)the targets used to manage climate-related risks and opportunities, and performance against

tho

se targets

75-102

22 (a)greenhouse gas (GHG) emissions: gross emissions in metric tonnes of carbon dioxide equivalent (CO

2

e)

classified as:(i) scope 1;(ii) scope 2 (calculated using the location-based method);(iii) scope 3;

79-80

Adoption

provision 4

22 (b)GHG emissions intensity79

22 (c)transition risks: amount or percentage of assets or business activities vulnerable to transition risks68

22 (d)physical risks: amount or percentage of assets or business activities vulnerable to physical risks66

22 (e)climate-related opportunities: amount or percentage of assets, or business activities aligned with

climat

e-related opportunities

69

22 (f)capital deployment: amount of capital expenditure, financing, or investment deployed toward climate-

r

elated risks and opportunities

71

22 (g)internal emissions price: price per metric tonne of CO

2

e used internally by an entity71 SR

22 (h)remuneration: management remuneration linked to climate-related risks and opportunities in

the current period, expressed as a percentage, weighting, description or amount of overall

management remuneration

21 SR

23 (a)the time frame over which the targets applies81

23 (b)any associated interim targetsNone

23 (c)the base year from which progress is measured80

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CRDDisclosureThis Report
23 (d)a description of performance against the targets81

23 (e)for each GHG emissions target:

(i)whether the target is an absolute target or intensity target81

(ii)the entity’s view as to how the target contributes to limiting global warming to 1.5 degrees Celsius81

(iii)the entity’s basis for the view expressed in 23(e)(ii), including any reliance on the opinion or methods

pr

ovided by third parties

81

(iv)the extent to which the target relies on offsets, whether the offsets are verified or certified, and if so,

under which s

cheme or schemes

79-81

24 (a)a statement describing the standard or standards that its GHG emissions have been measured in

accordance with

80

24 (b)the GHG emissions consolidation approach used: equity share, financial

control, or operational control

80

24 (c)the source of emission factors and the global warming potential (GWP) rates used or a reference to the

G

WP source

80

24 (d)a summary of specific

exclusions of sources, including facilities, operations or assets with a justification

for their exclusion.

80-81

Adoption provision 5: Comparatives for Scope 3 GHG emissions

Adoption provision 6: Comparatives for metrics

Adoption provision 7: Analysis of trends

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Appendix 6: Forward-looking statements
This report contains certain forward-looking statements, which can be identified

by the use of forward-looking

terminology such as “may, “will”, “should”, “expect”, “intend”, “plan”, “ambition”, “anticipate”, “estimate”, “continue”,

“assume”, “project”, “target”, or “forecast” or comparable terminology. Forward looking statements include climate-

related metrics, climate scenarios, estimated climate projections.

Primary users are reminded that the climate-related scenarios used in scenario analysis are not intended to be

pr

obabilistic or predictive, or to identify the ‘most likely’ outcome(s) of climate change. They are intended to provide

an opportunity for entities to develop their internal capacity to better understand and prepare for the uncertain future

impacts of climate change. Further, scenario analysis is simply a process for systematically exploring the effects of a

range of plausible future events under conditions of uncertainty. Engaging in this process is meant to help an entity to

identify its climate-related risks and opportunities and develop a better understanding of the resilience of its business

model and strategy.

Therefore, primary users are cautioned in their use of the information presented in this report. The information

pr

esented in this report is not a prospective financial statement. Primary users are also reminded that pages 38

to 43 and Appendix 3: Climate change & GHG emissions (see page 112) set out the methods and assumptions

underlying the climate-related scenarios used, and the scenario analysis process employed. It is important that

primary users understand the limitations applicable to the information presented. Climate change is also prone

to inherent uncertainty and novelty, and is subject to ongoing change as the circumstances of a transition to a

low-emissions economy and climate change develop in New Zealand and across the world over a long period of time.

The forward-looking statements in this report:

• To the extent prepared by entities or persons other than Channel Infrastructure and repeated herein, are not

adop

ted by Channel Infrastructure unless expressly stated otherwise. Channel Infrastructure does not make

any representation or warranty (express or implied) as to, the accuracy, completeness, reliability, adequacy or

reasonableness of any such statements, or matters (express or implied) contained in, or derived from, or any

omissions from such statements.

• To the extent prepared or adopted by Channel Infrastructure, are based on management’s current expectations

and

reflect judgements, assumptions, estimates and other information available when the report was compiled

or scenario analyses were undertaken. With respect to climate related disclosures they are inherently uncertain

and subject to limitations, particularly as to inputs, available data and information. Therefore, the forward-looking

statements that Channel Infrastructure has prepared or adopted may be affected by a range of variables which

could cause actual results to differ materially from what was planned or expected.

• Relating to climate related disclosures are subject to risk factors associated with, amongst other things, the energy

s

ector, decarbonisation technologies, government action, consumer attitudes and potentially carbon products

and markets. Users are also reminded that Channel Infrastructure’s business and plans are subject to risks that

may also cause actual results to differ materially from the forward looking statements. These risk categories are

set out in Channel Infrastructure’s Governance Statement available on its website: https://channelnz.com/who-we-

are/corporate-governance/.

• Involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance,

achie

vements and outcomes to be materially different from the forward-looking statements contained in this report

(including things such as availability of technology or the cost of technology or other emission reduction proposals).

Users are again reminded of the inherent limitations that are associated with scenario analysis noted above.

• Should be read in the context of the variables, risks, uncertainties and other factors outlined above or mentioned in

the r

eport, the Annual Report and Governance Statement.

Accordingly, this report should not be relied upon as a recommendation, forecast or guarantee by or expectation

o

f Channel Infrastructure, its related or controlled entities or officers, directors, employees or agents, (together, the

Channel Entities) and the Channel Entities, to the maximum extent permitted by law, disclaim any liability whatsoever

(including for negligence) for any loss howsoever arising from any use of this report or reliance on anything contained in

or omitted from it or otherwise arising in connection with this report. Other than as required by law or the Listing Rules

of the New Zealand Stock Exchange, the Channel Entities will not release publicly any updates to any forward-looking

statement contained herein to reflect changes to relevant risks, inputs, uncertainties or other factors, and/or the

Channel Entities’ understanding of them.

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Appendix 7: Definitions
and abbreviations

AbbreviationsDefinitions

Aotearoa New Zealand

Climate Standards

Standards issued by the External Reporting Board that comprise the climate related

dis

closure framework

ARI

Annual recurrence interval

BioSAF

Jet fuel derived from biogenic material like wood residues

BL

Billion litres

Carbon dioxide equivalent

CO

2

e

In order to aggregate and compare the

different types of GHGs that have different levels of global

warming potential, emissions and removals are largely expressed in tonnes of carbon dioxide. The

carbon dioxide equivalent is calculated by multiplying the quantity of a GHG by the relevant

global warming potential

Climate-related

disclosure framework

Climate-related disclosure framework has the same meaning set out in section 9AA of the

Financial R

eporting Act 2013

Climate-related opportunities

The potentially positive climate-related outcomes for an entity. Efforts to mitigate and adapt to

climate change can produce opportunities for entities, such as through resource efficiency and

cost savings, the adoption and utilisation of low-emissions energy sources and building resilience

along the value chain

Climate-related risks

The potential negative impacts of climate change on an entity. See also the definitions of physical

ris

ks and transition risks

Climate-related scenario

A plausible, challenging description of how the future may develop based on a coherent and

int

ernally consistent set of assumptions about key driving forces and relationships covering both

physical and transition risks in an integrated manner. Climate-related scenarios are not intended

to be probabilistic or predictive, or to identify the ‘most likely’ outcome(s) of climate change. They

are intended to provide an opportunity for entities to develop their internal capacity to better

understand and prepare for the uncertain future impacts of climate change

COD

Chemical oxygen demand - a measure of water and wastewater quality

CO

2

Carbon dioxide

Carbon dioxide equivalent

CO

2

e

In order to aggregate and compare the

different types of GHGs that have different levels of global

warming potential, emissions and removals are largely expressed in tonnes of carbon dioxide. The

carbon dioxide equivalent is calculated by multiplying the quantity of a GHG by the relevant

global warming potential

Decarbonise

The process of avoiding, reducing or

offsetting anthropogenic greenhouse gas emissions through

operational activities or efficiencies, technology deployment, use of generated or acquired carbon

credit units, and/or other means

Emissions

CO

2

emissions unless otherwise specified

Emissions factor

A factor allowing GHG emissions to be estimated from a unit of available activity data (for

e

xample, tonnes of fuel consumed) and absolute GHG emissions

Emissions intensity

Scope 1 and 2 tCO

2

e per million litr

es of throughput

Employees

Direct hire permanent employees

End user emissions

Upstream and downstream emissions that result from the end use consumption (combustion) of

tr

ansport fuels that Channel stores and distributes through its infrastructure but does not take

ownership of and therefore does not own or sell to the end user

eSAF

Synthetic jet fuel produced by combining green hydrogen and carbon dioxide

ESG

ESG, also known as the three pillars, is an acronym for three categories (environment, social, and

go

vernance) where each can have a direct or indirect impact on organisational

finance matters

EV

Electric vehicle

Fortescue

Fortescue Limited is a global green energy company committed to producing green hydrogen,

cont

aining zero carbon, from 100% renewable sources

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AbbreviationsDefinitions
Global warming

potential (GWP)

A factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of

a giv

en GHG relative to one unit of carbon dioxide (CO2)

GRI

Global Reporting Initiative

H

2

Hydrogen

ICE

Internal combustion engine

IFRS

International Financial Reporting Standards

IPCC

Intergovernmental Panel on Climate Change - the United Nations body for assessing the science

r

elated to climate change

Kt

Thousand tonnes

LTIF

Lost Time Injury Frequency:

The sum of work-related injury cases per 200,000 hours worked, where

the injured person is deemed medically unfit for any work as a result of the injury

Materiality assessment

In reference to GRI Standards, a process to identify and prioritise the issues that are most

impor

tant to an organisation and its key stakeholders

Material topics

In reference to GRI Standards, topics that have a direct or indirect impact on the organisations

ability to create, preserve or erode economic, environmental and social value for the organisation

and its stakeholders

ML

Million litres

MON

Motor Octane Number measures the knock resistance of gasoline in engine conditions mirroring

high-speed, high-load driving s

cenarios

MOU

Memorandum of Understanding

Net Zero

When anthropogenic emissions of greenhouse gases are balanced by anthropogenic removal

o

f greenhouse gases through means such as operational activities or efficiencies, technology or

offset through the use of carbon credits, or other means

NGA

Negotiated Greenhouse Agreement

NZ CS

(Aotearoa) New Zealand Climate Standards issued by the External Reporting Board that comprise

the climat

e related disclosure framework

Physical risks

Risks related to the physical impacts of climate change. Physical risks emanating from climate

change can be e

vent-driven (acute) such as increased severity of extreme weather events. They

can also relate to longer-term shifts (chronic) in precipitation and temperature and increased

variability in weather patterns, such as sea level rise

Pipeline

Marsden Point to Auckland Pipeline

PJ

Petajoule (1 million billion joule

s)

RON

Research Octane Number measures the knock resistance of gasoline in engine conditions mirroring

lo

w-speed and low-load driving

SAF

Sustainable Aviation Fuel – with lower overall emissions than fossil-jet

SSP's

Shared Socio-economic Pathways - climate change scenarios of projected socio-economic

global change

s up to 2100 as defined in the sixth IPCC Assessment Report on climate change

in 2021

Sustainable/sustainably

At Channel, sustainability is about striving to ensure safe operations, minimising environmental

harm and gr

eenhouse gas emissions, and creating long-term value for our stakeholders including

our customers, iwi and community, employees, contractors and suppliers and shareholders:

balancing the needs of today without undermining the ability to meet the demands of tomorrow

TCFD

Task Force on Climate-related Financial Disclosures

Tier 1 process safety event

An unplanned or uncontrolled release of any material, including non-toxic and non-flammable,

from a process which results in one or more of the following: a Lost Time Injury (LTI) and/or fatality;

a

fire or explosion resulting in greater than or equal to $100,000 of direct cost to the Company; a

release of material greater than the threshold quantities given in Table 1 of API 754 in any one-hour

period; an officially declared community evacuation or community shelter-in-place

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AbbreviationsDefinitions
Tier 2 process safety event

An unplanned or uncontrolled release of any material, including non-toxic and non-flammable,

from a process which results in one or more of the following: a recordable injury; a fire or explosion

r

esulting in greater than or equal to $2,500 of direct cost to the Company; a release of material

greater than the threshold

Transition plan

An aspect of an entity's overall strategy that describes an entity's targets, including any interim

t

argets, and actions for its transition towards a low emissions, climate-resilient future

Transition risks

Risks related to the transition to a low-emissions, climate-resilient global and domestic economy,

s

uch as policy, legal, technology, market and reputation changes associated with the mitigation

and adaptation requirements relating to climate change

TRCF

Total Recordable Case Frequency: The number of lost time incidents, restricted work cases,

medical tr

eatment cases and fatalities per 200,000 man-hours worked

UNSDG

United Nations Sustainable Development Goals. More information about the SDGs can be found

at

https://sdgs.un.org/goals

Value Chain

The full range of activities, resources and relationships related to an entity's business model and

the e

xternal environment in which it operates

WACC

Weighted average cost of capital

XRB

External Reporting Board - responsible for developing and issuing reporting standards on

accounting, audit and as

surance, and climate, for entities across the private, public, and not-for

profit sectors

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Directory
CHANNEL INFRASTRUCTURE NZ LIMITED

Physical Address

Port Marsden Highway

Ruakākā

New Zealand 0171


Mailing Address

Private Bag 9024

Whangārei 0148

New Zealand

Telephone: +64 9 432 5100

Website

www.channelnz.com

Email

corporate@channelnz.com

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---

channelnz.com


NZX RELEASE

29 February 2024


Channel releases third sustainability report, outlines new ESG

focus

Channel Infrastructure NZ Limited (NZX:CHI), New Zealand’s largest fuel infrastructure business, has today

released its 2023 Corporate Sustainability Report: ‘Resilient Infrastructure for a Decarbonising World’. This

report reflects the first disclosure prepared in accordance with the new Aotearoa New Zealand Climate

Standards, and captures the risks, challenges and opportunities from climate change for the business. It also

provides stakeholders with a new ESG (environmental, social, governance) framework to measure

performance.

Commenting, CEO Rob Buchanan said:

“In 2021, we set ourselves three ambitious targets, which reflected the way that we wanted to manage the

significant transition of the business. It’s great to be able to report that we have made significant progress

against all three. We have successfully delivered a just transition as described in the report, with 99% of

those our people who left the business through the transition being supported onto new paths. We are on

target to achieve our goal of Net Zero Scope 1 and 2 emissions by 2030. In practical terms, this means that

we have gone from being one of the largest emissions-intensive businesses listed on the New Zealand stock

exchange (with emissions of over c.1.2 million tCO2e as a refinery), to accounting for less than 0.1% of

Scope 1 and 2 CO2 emissions on the NZX50 in FY23. We continue to work with our customers with the aim

of using our infrastructure to support the decarbonisation of the transport sector. Utilising what we have

already will help to keep transport energy available when needed.”

In 2023, following the effective completion of the import terminal conversion, the company undertook a

strategy refresh, realigning Channel’s vision to be a world-class energy infrastructure company with a

purpose of delivering resilient infrastructure solutions to meet changing fuel and energy needs.

“Sustainability and climate risk are material to our business, and these issues, alongside the opportunities

from the coming climate and energy transition, directly shaped our strategy refresh last year. Today’s report

outlines the way we have incorporated ESG matters into our future strategy, including by incorporating a

selection of our material targets into the company scorecard which will align with the scorecard used to

determine short-term incentive payments for our people in 2024.”

Alongside the preparation of this report, Channel also undertook a materiality assessment, to determine the

Company’s future ESG priorities, as well as undertaking a specific climate change physical and transition risk

assessment.

“We know that, in the long term, the future of our core business is going to be in aviation fuel supply, given

our critical position in supplying fuel to New Zealand’s main gateway, Auckland International Airport. At

present, liquid SAF is emerging as the most technically viable way to bring down aviation emissions for

medium- to long-haul travel. At Marsden Point we have the unique opportunity to support decarbonising the

jet fuel supply chain via either the receipt and storage of imported SAF through our infrastructure, or by

enabling domestic manufacture of SAF at our site if this becomes feasible in the future. We are firmly


channelnz.com

focused on ensuring we are ready to leverage our critical role in the liquid aviation fuel supply chain, and this

work is already underway. To test our capabilities, we received New Zealand’s first shipment of SAF through

our facilities as part of a trial for Air New Zealand last year, and we are investigating with Fortescue the

potential to manufacture eSAF at Marsden Point.”

“In the short to medium term, while the energy transition is underway, traditional transport fuels will still have

an important role to play in keeping the economy moving. That means the reliability and resiliency of our

assets remains a priority so that we can continue to support New Zealand’s supply chain now, as well as into

the future. Our ambition is to deliver world-class operations. This not only supports the long-term reliability

and resilience of our assets, but positions Channel as a partner of choice for a broader role in New Zealand’s

future energy supply chain as we look to grow at Marsden Point and beyond.”


ENDS -


Authorised by:

Chris Bougen

General Counsel and Company Secretary

Media contact

Laura Malcolm

communications@channelnz.com


About Channel Infrastructure

Channel Infrastructure’s vision is to be a world-class infrastructure company, delivering resilient

infrastructure solutions to help meet changing fuel and energy needs.

Channel Infrastructure’s assets are a critical part of the Northland and Auckland fuel supply chain,

supporting the delivery of around 40% of New Zealand’s transport fuel demand and all of the jet fuel to the

Auckland International Airport. Utilising the deep-water harbour and jetty infrastructure at Marsden Point, as

well as 280 million litres of storage tanks, and the 170-kilometre pipeline from Marsden Point to Auckland

we receive, store, test and distribute fuel owned by our customers. Channel Infrastructure’s wholly-owned

subsidiary, Independent Petroleum Laboratory Limited, provides fuel quality testing services at Marsden

Point and around New Zealand.

Channel Infrastructure will seek to support New Zealand’s decarbonisation ambitions, by utilising our

strategically-located assets and our expertise in supply chain infrastructure. The Company remains focused

on its future growth opportunities at the Marsden Point site and beyond, including additional fuel storage to

support fuel security and studies underway with partners on hydrogen and sustainable aviation fuel

opportunities.

For more information on Channel Infrastructure, please visit: www.channelnz.com

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.

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