1. Our Commitment

Climate change is one of the most significant challenges facing the planet. As a technology business, Compono has a responsibility to understand its environmental impact, be transparent about it, and take deliberate action to reduce it.

This plan sets out where Compono's emissions come from, how we are measuring them, and the specific actions we are taking to reduce them year on year. We are committed to reaching net zero across our entire operations by 2050, with meaningful interim reductions well before that date.

We recognise that as a remote-first software company, our absolute footprint is modest. But modest does not mean inconsequential. Cloud computing is our single largest emission source,one we will measure and act on as our data matures. Business Travel is a close second, something we can and will address through deliberate choices about how we work. These are real levers, and we intend to pull them.

This document is reviewed annually. Targets are set with the intention of meeting them. Where we fall short, we will say so and explain why.

2. About Compono

Compono is a product company that builds software that measures culture, competence and performance. Our cloud-based products are used by private and government enterprises across Asia Pacific and the UK. We employ 52 people globally, and are headquartered in Brisbane, Queensland, Australia.

Our operational footprint is characterised by:

• A single leased office of 174 sqm at Level 3, 757 Ann Street, Fortitude Valley QLD 4006
• A primarily remote workforce with approximately 25 staff in Brisbane who attend the office on average 2 days per week.
• No company-owned vehicles or manufacturing operations
• Cloud infrastructure hosted on Amazon Web Services (AWS)
• A geographically distributed team, with staff located across Australia, New Zealand, the Philippines, Thailand, and Europe

Our emissions profile reflects this structure. Cloud infrastructure is the largest contributor to Compono’s overall footprint with business travel secondary, because our people are spread across multiple cities and countries. Our office has a small but measurable electricity footprint. Understanding this clearly is the starting point for reducing it.

3. How We Measure Our Emissions

We measure our greenhouse gas (GHG) emissions in accordance with the GHG Protocol Corporate Accounting and Reporting Standard, the internationally recognised framework for corporate emissions accounting. We report across three scopes:

We use the financial control approach to define our operational boundary. Our baseline year is FY2025 (1 July 2024 – 30 June 2025) - the most recently completed full financial year at the time of publication.

Emission conversion factors are sourced from the Australian Department of Climate Change, Energy, the Environment and Water (DCCEEW) National Greenhouse Accounts Factors 2024 for electricity, and from the UK Department for Energy Security and Net Zero (DEFRA/DESNZ) Greenhouse Gas Conversion Factors 2024 for aviation and transport. DEFRA factors are applied for flight emissions as they incorporate the Radiative Forcing Index (RFI), which accounts for the additional warming impact of aviation emissions at altitude - a scientifically important adjustment that we consider best practice.

4. Our Emissions — FY2025 Baseline

4.1 Scope 1 - Direct Emissions

Compono has no direct emissions. We have no company-owned vehicles and no fossil fuel combustion equipment within our tenancy.

4.2 Scope 2 — Office Electricity

Our Brisbane office is sub-metered by Watts Energy Group (account 158117, meter 213251127). Actual electricity consumption data has been sourced from the consolidated monthly invoice covering 12 months of billing periods. The FY2025 daily average of 21.29 kWh/day is the documented figure from actual meter records, yielding an annual total of 7,771 kWh.

The Queensland electricity grid remains one of the more carbon-intensive grids in Australia, at 0.79 kg CO₂e/kWh (DCCEEW 2024). Transitioning our office to a renewable energy tariff is one of our near-term actions (see Section 5).

4.3 Scope 3 - Value Chain Emissions

Scope 3 accounts for the vast majority of our emissions. We currently report three categories. A full Scope 3 inventory, including cloud infrastructure, is underway and will be incorporated into our FY2026 report.

4.3.1 Business Travel

Our people travel by air primarily to attend company events at the Brisbane office and conferences. While travel is infrequent, this is our second largest emission source and the area where we have the most direct control. All figures are for economy class flights. Where an employee travels a route multiple times per year, the midpoint of the reported frequency range is used.

The Spain–USA route is our single largest contributor at 8.49 tCO₂e, driven by both distance and frequency. The four international routes (Thailand, Manila x2, Auckland, and Spain–USA) collectively account for 20.75 tCO₂e - 59% of total travel emissions. This concentration means targeted action on a small number of routes could deliver significant reductions.

4.3.2 Employee Commuting

Of our 52 employees, approximately 8 attend the Brisbane office, averaging 2 days per week. The remainder work fully remotely. We estimate commuting emissions using a Brisbane average commute distance of 12 km each way, a 35/65 split between private car and public transport, and 48 working weeks per year.

4.3.3 Cloud Infrastructure

4.4 Emissions Summary

Our total reported footprint for FY2025 is approximately 96.76 tCO₂e on a location-based basis, or ~73.56 tCO₂e on a market-based basis. Cloud infrastructure is our single largest emission source at ~47 tCO₂e (48.6%), narrowly ahead of business travel at 35.00 tCO₂e (36.2%). Together, cloud and travel account for 85% of our total footprint, and are the two areas where we will focus the most effort.

5. What We Are Doing About It

The following actions are being taken or planned. We have assigned target dates and owners to each. Progress will be reported annually.

5.1 Reducing Office Energy Use

• Approach the building owner (TROSA Ausprop Pty Ltd / CBRE) to explore switching the 757 Ann Street sub-metering arrangement to a GreenPower or renewable energy tariff, this single change would reduce our Scope 2 emissions significantly
• Track monthly electricity consumption against the FY2025 baseline and report to the leadership team quarterly

5.2 Understanding and Reducing Cloud Emissions

• Cloud emissions are now measured via the AWS Customer Carbon Footprint Tool (CCFT) and incorporated into this CRP. Sydney (ap-southeast-2) accounts for 80% of AWS emissions \u2014 reduction actions focused there deliver the greatest return
• Track cloud emissions quarterly using the CCFT, monitoring the recent uptick in April 2026 (6.52 t, the highest single month in the baseline window) to determine whether it reflects workload growth or a data anomaly
• Right-size and consolidate compute \u2014 the largest controllable lever. Eliminate over-provisioned and idle instances, unattached volumes, idle NAT gateways, and non-production environments running outside business hours
• Schedule non-production environments (dev/staging) to power down outside working hours \u2014 a low-effort, high-impact action
• Evaluate AWS Graviton processors and serverless architectures for compute efficiency; apply storage lifecycle policies to reduce storage footprint. Note: AWS has committed to 100% renewable energy and net zero by 2040 \u2014 the market-based figure (18.0 t vs 41.2 t location-based) will continue to improve as AWS decarbonises the grid independently of our actions

5.3 Commuting

• Maintain our remote-first model, which already significantly reduces the number of commuting trips compared to a full-time office environment
• Promote active and public transport options to Brisbane-based staff
• Incorporate commute mode data into annual employee surveys from FY2026 to improve the accuracy of our commuting estimates

5.4 Supply Chain

• From FY2026, include emissions criteria in supplier selection for material procurement categories
• Request GHG data from significant suppliers, initially cloud, travel, and facilities, as part of annual supplier reviews
• Prefer suppliers with published net zero commitments when selecting new vendors, all else being equal

6. Our Targets

We have set the following targets. These are intended to be achievable and meaningful. We will report progress against each target in our annual CRP updates.

Our 2030 and 2035 targets are set on the FY2025 baseline excluding cloud infrastructure. Once cloud emissions are measured and incorporated (from FY2026 onwards), targets will be restated to reflect the full footprint.

On offsets: we view carbon offsets as a last resort, not a substitute for actual emission reductions. Our targets are based on absolute reductions. Any offsets used in future will be high-quality, independently verified, and additional to, not instead of, operational reductions.

7. Governance and Accountability

Responsibility for this Carbon Reduction Plan sits with the Chief Executive Officer. Progress against the targets in Section 6 will be reviewed by the Compono leadership team annually.

Compono will appoint a named sustainability lead by 31 December 2026 to coordinate emissions data collection, manage the annual CRP update cycle, and drive supplier engagement on emissions reduction.

This CRP is published on our website at compono.com and will remain publicly accessible. We welcome feedback from clients, employees, and partners on our approach.

8. Chief Executive Officer Statement

Compono is committed to being transparent about its environmental impact and to taking genuine action to reduce it. This plan reflects where we are, not where we want to stay. The targets we have set are ones we intend to meet, and we will report honestly on our progress each year.

Appendix A: Measurement Methodology

A.1 Accounting Standard

GHG Protocol Corporate Accounting and Reporting Standard (World Resources Institute / World Business Council for Sustainable Development). Operational boundary: financial control approach.

A.2 Conversion Factors

A.3 Electricity Data Source

Watts Energy Group consolidated monthly invoice, account 158117, meter 213251127, Floor 3-2, 757 Ann Street, Fortitude Valley QLD 4006. FY2025 daily average of 21.29 kWh/day sourced from the documented prior-year comparative figure on the invoice. Applied to 365 days to derive the FY2025 annual total of 7,771 kWh.

A.4 Business Travel

Individual travel records for all staff travelling to company locations during FY2025. Distances are great-circle approximations. Where a frequency range was provided (e.g. 2–3 trips per year), the midpoint (2.5) was used. All flights calculated as economy class. Radiative Forcing Index applied to all aviation emissions.

A.5 Employee Commuting

Estimated using a Brisbane metro average commute distance of 12 km each way (ABS 2021 Census data), 36/65 modal split between private car and public transport, 8 office-attending staff, 2 days per week, 48 working weeks. These are proxy figures. From FY2026, we will collect actual commute data via employee survey to improve accuracy.

A.6 Cloud Infrastructure

AWS emissions measured via the AWS Customer Carbon Footprint Tool (CCFT, methodology v3.0.1). Two accounts: main org (437763615564) and Idibu (338055573957). Measurement period: trailing 12 months, May 2025 to April 2026. Location-based method (LBM) used as primary figure per GHG Protocol requirements. Market-based method (MBM) reported as secondary. These emissions are classified under Scope 3, Category 1 (Purchased Goods and Services) in Compono’s corporate inventory. Non-AWS SaaS (Datadog, Cloudinary, Atlassian and others) estimated using the GHG Protocol spend-based method at an EEIO factor of ~0.19 kg CO₂e per USD of spend on data-processing/hosting services. Confidence: low — treat as order-of-magnitude only. Where a SaaS provider publishes measured carbon data, their figures will replace the spend-based estimate.

A.7 Regulatory Alignment

This Carbon Reduction Plan is consistent with the requirements of:

• Australia: Climate Change Act 2022 (Cth) — net zero by 2050; 43% reduction below 2005 levels by 2030
• Australia: AASB S2 Climate-related Disclosures (Corporations Act 2001, Schedule 4) — voluntary alignment (Compono is below the mandatory reporting threshold)
• United Kingdom: Procurement Policy Note PPN 006/21 — Carbon Reduction Plan technical standard and guidance
• United Kingdom: Climate Change Act 2008 (as amended 2019) — net zero by 2050
• International: Paris Agreement (2015) — 1.5°C pathway; GHG Protocol Corporate Standard