Climate Related Financial Disclosures

Introduction

The Save Mart Companies 2024 Task Force on Climate-Related Financial Disclosures (TCFD)-aligned report outlines our inaugural assessment of climate-related risks and opportunities across our operations and value chain. This disclosure has been produced in good faith, in accordance with the disclosure requirements of Section 38533 of the California Health and Safety Code, as amended by California Senate Bill 261.

With over 194 grocery stores across the West Coast, the Save Mart Companies is made up of our Save Mart, Lucky, FoodMaxx, Roth’s and Chuck’s retail stores. We enjoy deep rooted relationships with local farmers and producers to ensure fresh and local products for customers.

At the time of publishing, The Save Mart Companies is actively measuring Scope 1 and 2 Greenhouse Gas Emissions (“GHG) across our operations, which will help management better assess emissions related risks and opportunities going forward. This disclosure is aligned with the Final Report of Recommendations of the Task Force on Climate-related Financial Disclosures (June, 2017) and the Implementation Recommendations (October, 2021) and has been prepared in good faith based on the most readily available guidance provided by the California Air Resources Board (“CARB”). Our 2025 GHG emissions are omitted from this report and will be included in a separate disclosure.

Governance

Our Board of Directors has ultimate responsibility for the oversight of climate-related risks and opportunities; They oversee the management of the company, including reviewing policies and practices with respect to risk assessment and risk management. As we move forward our Board will be responsible for reviewing and actioning any findings from our climate risk assessment and carefully considering how to integrate climate risks and opportunities into our broader corporate strategy.

Led by our Chief Executive Officer (CEO), our existing risk management process allows material risks to be identified and appropriately escalated. The governance structure of the ERM process ensures a regular review of relevant risks, which are evaluated by our Design, Construction, and Facilities Group and escalated to the CEO and Executive Leadership team as required. This is repeated on an annual basis and can also be updated aftershocks such as extreme weather events. Following the completion of The Save Mart Companies’ baseline Scope 1 and 2 emissions, priority areas and risks can be updated.

Strategy

Physical Risk

The Save Mart Companies defines our time horizons as follows for business planning purposes: Short- (0-1 year) and long-term (1-10 years).

We recognize that some of our risks play out across longer time horizons, and we deploy forward-looking thinking beyond our business planning horizons where relevant.

The Save Mart Companies has segmented physical risks into two categories: our own operations (Offices and Stores) across the West Coast and broader climate-related risks related to our supply chain. We face the following risks across these two types of business operations:

Our Operations: Increasing extreme precipitation, heatwaves, and other severe weather impacts will disrupt operations across our operations and increase our operational costs as utility costs increase from climate-related shocks and stresses. Damages as a result of acute weather can also impact the wider community and increase insurance premiums.

Supply Chain: Rising average temperatures, higher levels of water stress and extreme weather events can result in a supply chain disruption. Changing weather patterns can reduce the yields of produce, which might reduce consumer choice, increase costs and impact our revenue.

More detail on specific physical risks is in the table below:

Category Risk Description Time Horizons
   
Operations and Supply Chain   

Acute: Extreme weather events

Operations are vulnerable to Extreme Weather events, such as Riverine flooding, Wildfires, Heatwaves
and Storms. An increased intensity and frequency of extreme weather events can disrupt our supply chains
(by decreasing crop yields and the production capacity), impact our distribution network and cause damages
or wider community impacts at our store locations, impacting operating costs.
   
Short term   
   
Operations and Supply Chain   

Chronic: Water Stress and Groundwater table decline

Exposure to high levels or water stress and groundwater table decline can increase utility costs and restrict
water-intensive operations. Heightened water stress across the West Coast can also impact our water
dependent supply chain.
   
Long term   
   
Operations and Supply Chain   

Chronic: Water Stress and Groundwater table decline

Exposure to high levels or water stress and groundwater table decline can increase utility costs and restrict
water-intensive operations. Heightened water stress across the West Coast can also impact our water
dependent supply chain.
   
Operations and Supply Chain   
   
Chronic: Average temperature Rise   

Rising temperature and changing weather patterns can change the production capacity and predictability of our supply
chain, impacting our operating costs. It can also increase our demand for refrigeration and associated utilities.
   
Long term   

Theme

Risk

Description of Existing Risk

Time Horizons
    
Policy    
    
HFC refrigerant replacement    mandates    

Replacement of HFC-based refrigerants imposes significant capital
cost burden on businesses with large physical footprints.
    
Short term    
   
Market   
   
Availability and/or increased cost   of raw materials   

Emerging regulation may increase costs throughout our supply chain resulting
in challenges in procuring products such as raw materials.
   
Medium term   
   
Technology   
   
Transition to low-carbon   technologies   

Decarbonisation initiatives and the transition to lower-emission technology and
energy sources could increase operating costs
   
Long term   

Transition Risks

With operations across the West Coast, The Save Mart Companies might be exposed to shifts in policy, technology and markets.

Climate-Related Opportunities

The Save Mart Companies has a proud legacy of making life better for people in the communities we serve and is dedicated to reducing our carbon footprint, conserving water, and optimizing energy use through responsible business practices. Whilst high level climate-related opportunities are outlined below, The Save Mart Companies is in the process of measuring our GHG emissions across Scope 1 and 2, which will help us better understand our emissions-related risks and opportunities going forward.


Theme

Opportunity

Description of Existing Opportunity

Time Horizons
   
Market   
   
Changing customer behavior   

Consumer preferences to prioritize local and low emission products could increase potential revenues
for The Save Mart Companies who have established relationships with local suppliers and farmers.
   
Medium term   
   
Technology   
   
Transition to low-carbon   technologies   

Transitioning to renewable and clean energy sources could result in cost savings through increased
efficiencies through LED retrofits and water metering.
   
Long term   
   
Technology   
   
Transition to low-carbon   technologies   

Decarbonisation initiatives and the transition to lower-emission technology and
energy sources could increase operating costs

Long term

Identified climate-related risks and opportunities will be assessed by our Director of Design, Facilities, and Engineering and integrated into our existing risk management process and eventually, our business strategy. The risk that has most impacted our strategy and financial planning is the required phase out of HFC refrigerants at our stores across California. The capital costs associated with cooling system replacements and upgrades has placed a significant burden upon our industry, with high levels of same store profitability needed to justify continued operations. This can be particularly challenging in areas where our stores are essential to community well-being.

With an existing commitment to reduce our carbon footprint, the measurement of our 2025 GHG Emissions will help us better understand our emissions-related risks and target actionable decarbonisation levers to mitigate our risks.

Physical Risk Scenario Analysis

The Save Mart Companies evaluated physical risks from WRI’s Aqueduct tool against three Intergovernmental Panel on Climate Change (IPCC) Representative Concentration Pathway (RCP) scenarios:

  • RCP 2.6: Depicting an optimistic scenario where society decarbonizes quickly and global warming is limited

  • RCP 7.0: a “business as usual” (“BAU”) scenario where current policies are implemented and global warming is accelerated

  • RCP 8.5: a pessimistic scenario where emissions continue to increase, leading to very high levels of warming.

In BAU and Pessimistic scenarios, our exposure and vulnerability to water stress increases, impacting our operations and supply chain.

Transition risk scenario analysis

The Save Mart Companies is considering the potential impacts associated with the International Energy Agency (IEA’s) scenarios, including:

  • Net zero by 2050 scenario, in which major economies and industries decarbonize at a pace sufficient to keep global warming below 1.5C above preindustrial levels by 2100

  • Announced pledges scenario, in which countries ratify and pass laws to support the achievement of their Nationally Defined Contributions (NDCs) from the 2016 Paris Agreement

  • Stated policies scenario, in which all laws in place today remain (this is the most pessimistic scenario evaluated)

The Save Mart Companies does not currently have climate-related targets that are aligned with a scenario. We are currently developing a GHG footprint for our own operations to assess alignment with IEA’s Net Zero scenario and better understand our emissions-related risks.

Risk Management

Physical risks

The Save Mart Companies used WRI’s Aqueduct Water Risk Atlas, Climate Central’s Coastal Risk Screening Tool, Environmental Protection Agency Heat Wave Map, California Department of Forestry and Fire Protection Fire Hazard Severity Zone Map and San Francisco PUC’s Flood Risk Maps to assess operations for physical risk exposure, along with data from past facility and supplier interruptions.

Transition risks

We conducted a qualitative evaluation of transition risks and are developing a Scope 1-2 GHG footprint to support a broader evaluation of transition risks against those commonly cited across our industry, particularly on the West Coast. We also evaluate industry peer disclosures and trends to surface additional transition risks for evaluation and management.

Physical risk mitigation

In line with our existing ERM process, our office of Design, Facilities, and Engineering is primarily responsible for developing mitigation strategies to respond to material physical risks. Examples include screening new store locations for potential climate related risks and creating emergency contingency plans, where appropriate, in the event of shocks like extreme weather events.

Transition Risk Mitigation

The measurement of our 2025 GHG Emissions will help us better understand our emissions-related risks and opportunities. This will allow us to identify appropriate mitigation measures and implement them across our value chain, as required.

The Save Mart Companies will conduct an updated climate risk assessment biennially, in line with CARB’s disclosure requirements, to assess new locations and operations against climate-related risks. Our CEO’s team and the Board will review findings and incorporate them into The Save Mart Companies’ risk register.

Metrics and Targets

While The Save Mart Companies has not yet established formal GHG reduction targets, we commit to:

  • Completing baseline GHG inventory

  • Reporting scope 1 and 2 emissions annually on progress starting in 2026, on 2025 data