Exposed to the risk of the occurrence of natural catastrophes

The Company makes sure that its residential communities are serviced by a reliable
electricity distributor which is capable of restoring power in the fastest time possible during
natural catastrophes.

Proportion of spending on local suppliers

The Company has an established accreditation process and chooses its suppliers based
on certain set of parameters. Vista Land believes in promoting a healthy competition among all
its suppliers, regardless of origin. Nonetheless, proximity and same culture promote easier
communication, understanding and faster processes. Hence, given the same competitive
offerings, it would give preference to the local partners. Furthermore, the Company is
dedicated to supporting local suppliers to help develop the local economy.

Incidents of Corruption

The Company's Board sets the tone and makes a stand against corrupt practices by
adopting anti-corruption policies such as the Whistleblowing policy & Anti-bribery policy. The
Company crafted these policies in compliance to the principles and best practices set out by the
Company's Manual on Corporate Governance. Anti-Corruption policies and controls are in place
and are being communicated even during onboarding of newly hired employees. These are also
reiterated to all employees in the annual corporate values session. The Company’s Code of
Business Conduct and Ethics clearly states provisions on the proper and moral transactions
within and outside the company. Any misconduct or failure to exercise good judgments will be
subjected to corrective actions based on due process.

ENVIRONMENT RISK

Solution to Energy consumption within the organization

The Company will have a concrete plan on how they will handle or consume the energy
of the said common areas that are still not handled over to the Homeowners Association (HOA)
to reduce or eliminate any black outs or power interruptions within the area.

Water consumption within the organization

The Company will provide an alternative or strategic plan on how they will reduce their
consumption on water to not let those residents living on the residential development area
experience water shortage which is a basic need of every individual and will not give them a
reason to be dissatisfied within the organization.

Air Emissions

The Company will start to reduce their emissions by finding some alternative way
without compromising other factors for it to lessen the threat on health of the residents and
even the nearby communities. Moreover, the organization will decrease their contribution on
the air pollution in the environment.

Non-compliance with Environmental Laws and Regulations

Complying with the environmental laws and regulations is a must because it will give the
company confidence that their projects does not violate any law regarding environment and
will not decrease the reputation and sales of the organization.

SOCIAL RISK

Employee Benefits

The Company will provide assistance to their employees concerning on their well-being
while working on the organization and giving them a support by providing shuttle bus for the
employees that will reduce their fare expenses and also give them the benefits they deserve
and feedback that will uplift their spirits and be more productive to make them stay on the
company.

Employee Training and Development

Prior the pandemic, the target was to send all employees, based on their rank and skill level, to a
16 to 24 hours of training per year. Therefore, the Company is in the process of designing a remote
learning plan to achieve continuous learning objective while adapting the required safety and health
protocols.