Linyang Energy丨Environmental and Climate Performance Incentive Measures

江苏林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

环境与气候绩效激励管理办法

Environmental and Climate Performance Incentive Measures

文件编号：LY-HR-003    版本：V1.0    生效日期：2026年1月8日

Document No.: LY-HR-003    Version: V1.0    Effective Date: January 8, 2026

第一章  总则
Chapter 1  General Provisions

第一条  目的
Article 1  Purpose

为落实公司环境政策、零碳承诺与转型计划及环境目标设定文件中确定的中长期目标与年度目标值，将气候行动与资源效率要求转化为可考核、可兑现的管理责任，公司制定本办法，明确环境与气候绩效指标在管理层及员工激励中的适用对象、激励类型与挂钩方式，作为公司绩效管理制度与环境管理制度的衔接文件。

To implement the medium- and long-term targets and annual target values set out in the Company's Environmental Policy, Net-Zero Commitment and Transition Plan, and Environmental Targets, and to translate climate action and resource efficiency requirements into assessable and deliverable management responsibilities, the Company adopts these Measures. They define the applicable population, incentive types and linkage methods for environmental and climate performance indicators in management and employee incentives, and serve as the interface between the Company's performance management system and its environmental management system.

第二条  适用范围
Article 2  Scope of Application

1. 本办法适用于公司总部、各管控单位及所属各产业公司的董事、高级管理人员、中层管理人员、基地负责人、关键岗位人员及全体在职员工。

1. These Measures apply to directors, senior management, middle management, base managers, key position holders and all serving employees of the Company's headquarters, controlled units and industrial subsidiaries.

2. 本办法所称环境与气候绩效指标，指公司环境目标设定文件所列的取水量、排水量、挥发性有机物排放量、范围一与范围二温室气体排放量，以及一般工业固体废物与危险废物的产生强度、回收利用率、能耗与水资源效率等指标。

2. Environmental and climate performance indicators referred to in these Measures are the water withdrawal, water discharge, volatile organic compound emissions, Scope 1 and Scope 2 greenhouse gas emissions, general industrial solid waste and hazardous waste generation intensity, recycling rate, energy consumption and water resource efficiency indicators listed in the Company's Environmental Targets document.

3. 劳务派遣人员、实习生及承包商派驻人员不适用本办法的激励条款，但其所在作业单元的环境与气候绩效纳入所属单位负责人的考核。

3. Dispatched workers, interns and contractor personnel are not covered by the incentive provisions of these Measures, but the environmental and climate performance of the operating unit in which they work is included in the assessment of the responsible manager of that unit.

第三条  基本原则
Article 3  Fundamental Principles

1. 分类挂钩。按岗位对环境与气候绩效的影响程度分档设定权重，影响越直接、可控性越强，权重越高。

1. Differentiated linkage. Weights are set by tier according to the extent to which each position affects environmental and climate performance; the more direct the impact and the greater the controllability, the higher the weight.

2. 结果与过程并重。以结果性指标为主，同时对数据质量、台账完整性与合规事件设置否决或扣减项。

2. Equal emphasis on results and process. Outcome indicators are primary, while data quality, ledger completeness and compliance incidents are set as veto or deduction items.

3. 当期与长期平衡。年度激励与前一年度目标达成挂钩，中长期激励与三年滚动目标及中长期目标挂钩，避免以牺牲长期减排换取当期指标。

3. Balance between current and long-term. Annual incentives are linked to the achievement of the prior year's targets, while long-term incentives are linked to rolling three-year targets and medium- and long-term targets, avoiding the sacrifice of long-term abatement for current-year metrics.

4. 目标未达成即扣减。环境与气候绩效指标未达成的，按本办法扣减相应激励，不以其他指标超额完成予以抵补。

4. Deduction for non-achievement. Where environmental and climate performance indicators are not achieved, the corresponding incentive shall be deducted under these Measures and shall not be offset by over-achievement of other indicators.

第二章  适用对象与责任分层
Chapter 2  Applicable Population and Responsibility Tiers

第四条  责任分层
Article 4  Responsibility Tiers

公司按对环境与气候绩效的影响方式与可控程度，将适用对象划分为四类责任主体，分别设定考核指标、权重区间与激励工具。

The Company classifies the applicable population into four responsibility tiers by the manner and degree of controllability of their influence on environmental and climate performance, with assessment indicators, weight ranges and incentive instruments set for each.

注：上表权重区间为建议值，具体权重由薪酬与考核委员会在区间内逐年确定。

Note: The weight ranges above are recommended values; specific weights are determined annually by the Remuneration and Assessment Committee within these ranges.

第五条  董事会与高级管理人员
Article 5  Board and Senior Management

1. 董事长及总裁的年度绩效薪酬中，环境与气候绩效指标权重不低于 10%，其中温室气体减排类指标不低于该权重的二分之一。

1. Not less than 10% of the annual performance pay of the Chairman and the President shall be weighted to environmental and climate performance indicators, of which greenhouse gas emission reduction indicators shall account for not less than one half of that weight.

2. 公司实施股权激励或员工持股计划的，应将环境与气候绩效作为权益归属的业绩条件之一，具体比例在激励计划中载明。

2. Where the Company implements an equity incentive or employee stock ownership plan, environmental and climate performance shall be one of the performance conditions for vesting, with the specific proportion stated in the incentive plan.

3. 高级管理人员分管领域发生重大环境违法事件、被生态环境主管部门行政处罚或发生较大及以上突发环境事件的，当年度环境与气候绩效部分激励全额取消。

3. Where a material environmental violation occurs in the area overseen by a senior manager, an administrative penalty is imposed by the ecological and environmental authority, or a relatively major or larger environmental emergency occurs, the environmental and climate portion of that year's incentive shall be cancelled in full.

第六条  中层管理人员与基地负责人
Article 6  Middle Management and Base Managers

1. 各产业公司总经理、各生产基地负责人的年度绩效合约中应单列环境与气候指标条款，权重不低于 10%。

1. The annual performance contract of each industrial subsidiary's general manager and each production base manager shall include a separate clause on environmental and climate indicators with a weight of not less than 10%.

2. 基地负责人的环境与气候指标以基地为单位单独核算，共用治理设施或共用取排水口的，按分摊规则分解到各基地。

2. Environmental and climate indicators for base managers are calculated separately for each base; where treatment facilities or water intake and discharge outlets are shared, indicators are allocated to each base under the allocation rules.

3. 新建基地自投产次年起纳入考核，投产当年按建设期环境管理要求考核，不适用本办法的减排类指标。

3. New bases are included in assessment from the year following commencement of operation; in the year of commencement, the environmental management requirements for the construction period apply and the abatement indicators of these Measures do not apply.

第七条  关键岗位与一线员工
Article 7  Key Positions and Frontline Employees

1. 环境监测岗、污染治理设施运行岗、能源管理岗的设置专项绩效系数，系数与实际运行效果挂钩。

1. Dedicated performance coefficients are set for environmental monitoring, pollution control facility operation and energy management positions, linked to actual operating results.

2. 生产一线员工的班组绩效中，单位产品能耗、水耗与废弃物分类准确率合计权重不低于 5%。

2. In the team performance of frontline production employees, the combined weight of energy consumption per unit of product, water consumption per unit of product and waste segregation accuracy shall be not less than 5%.

3. 各单位应设置环境与气候改善建议渠道，员工提出的改善建议被采纳并产生实际减排或降耗效果的，按公司合理化建议奖励办法给予专项奖励。

3. Each unit shall establish channels for environmental and climate improvement suggestions; where an employee's suggestion is adopted and produces actual emission or consumption reductions, a dedicated award shall be granted under the Company's reasonable suggestion award scheme.

第三章  激励类型
Chapter 3  Incentive Types

第八条  激励类型构成
Article 8  Composition of Incentive Types

公司采用短期与中长期相结合的激励工具，包括年度绩效薪酬挂钩、长期激励归属条件、专项环境奖励与荣誉激励四类，并按责任层级组合适用。

The Company uses a combination of short-term and medium- to long-term incentive instruments, comprising annual performance pay linkage, long-term incentive vesting conditions, dedicated environmental awards and recognition incentives, applied in combination by responsibility tier.

注：长期激励仅适用于公司已依法实施股权激励或员工持股计划的情形，未实施期间以递延绩效薪酬替代。

Note: Long-term incentives apply only where the Company has lawfully implemented an equity incentive or employee stock ownership plan; in periods where none is implemented, deferred performance pay is used instead.

第九条  年度绩效薪酬挂钩
Article 9  Annual Performance Pay Linkage

1. 环境与气候绩效得分按指标达成率计算，达成率等于实际值相对于目标值的完成比例，取水、排水、能耗等逆指标以目标值除以实际值计算。

1. Environmental and climate performance scores are calculated on the basis of indicator achievement rates, where the achievement rate equals the actual value's completion ratio against the target value; for inverse indicators such as water withdrawal, discharge and energy consumption, the rate is calculated as the target value divided by the actual value.

2. 环境与气候绩效得分低于 80 分的，该项激励按得分比例计发；低于 60 分的，该项激励不予计发。

2. Where the environmental and climate performance score is below 80, the incentive for that item is paid in proportion to the score; where it is below 60, the incentive for that item is not paid.

3. 环境与气候绩效得分高于 100 分的，超额部分按不超过 1.2 倍封顶计发，超额激励不得跨年度结转。

3. Where the score exceeds 100, the excess is paid subject to a cap of 1.2 times, and excess incentive amounts may not be carried over to another year.

4. 环境与气候绩效部分与其他绩效部分分项计算、合并发放，不因其他指标完成情况调整本办法项下的计发比例。

4. The environmental and climate portion is calculated separately from other performance portions and paid together; the payment ratio under these Measures shall not be adjusted based on the completion of other indicators.

第十条  中长期激励挂钩
Article 10  Medium- and Long-Term Incentive Linkage

1. 三年滚动考核期结束时，累计范围一与范围二排放降幅、取水强度降幅与固废回收利用率提升幅度达到中长期目标阶段值的，按激励计划约定比例归属或兑现。

1. At the end of each rolling three-year assessment period, where the cumulative reduction in Scope 1 and Scope 2 emissions, the reduction in water withdrawal intensity and the improvement in solid waste recycling rate reach the staged values of the medium- and long-term targets, vesting or payment shall be made at the ratio agreed in the incentive plan.

2. 三年累计值未达到阶段值的，按差额比例扣减该期长期激励，扣减比例最高不超过该期权益的 30%。

2. Where the cumulative three-year value does not reach the staged value, the long-term incentive for that period shall be reduced in proportion to the shortfall, with the reduction not exceeding 30% of the equity for that period.

3. 基准年数据因合并范围、排放因子或统计口径调整而重述的，按重述后口径同步调整考核基数，已归属部分不作追溯调整。

3. Where baseline year data are restated due to changes in consolidation scope, emission factors or statistical boundaries, the assessment base shall be adjusted on the restated basis, without retrospective adjustment to amounts already vested.

第十一条  专项环境奖励
Article 11  Dedicated Environmental Awards

1. 节能降耗项目奖励。经立项验收的节能、节水、废弃物资源化项目，按年实际节约效益的一定比例给予项目团队一次性奖励。

1. Energy saving and consumption reduction project awards. For energy saving, water saving and waste resource recovery projects that are approved and accepted, a one-off award shall be granted to the project team as a proportion of the actual annual savings.

2. 减排绩效奖励。年度 VOCs 或温室气体排放量低于目标值且数据经第三方核查的基地，给予基地管理团队一次性奖励。

2. Emission reduction performance awards. A one-off award shall be granted to the management team of any base whose annual VOC or greenhouse gas emissions are below target and whose data have been verified by a third party.

3. 创新与合理化建议奖励。员工提出的工艺改进、替代材料、能源管理改善建议被采纳并产生可量化效果的，按公司合理化建议奖励办法奖励。

3. Innovation and reasonable suggestion awards. Where an employee's suggestion on process improvement, material substitution or energy management improvement is adopted and produces quantifiable results, an award shall be granted under the Company's reasonable suggestion award scheme.

4. 专项奖励的资金来源、额度上限与审批权限，按公司薪酬管理制度与预算管理规定执行。

4. The funding source, maximum amount and approval authority for dedicated awards shall follow the Company's remuneration policy and budget management rules.

第四章  挂钩方式与指标设计
Chapter 4  Linkage Methods and Indicator Design

第十二条  指标选取
Article 12  Indicator Selection

1. 挂钩指标优先选用公司环境目标设定文件已设定的指标，保证激励考核与对外披露同源。

1. Indicators used for linkage shall primarily be those already set in the Company's Environmental Targets document, ensuring that incentive assessment and external disclosure draw on the same source.

2. 新增挂钩指标须同时具备明确的统计口径、责任主体与数据来源，未建立统计台账的指标不得纳入考核。

2. Newly added linkage indicators must have a defined statistical boundary, responsible party and data source; indicators without an established statistical ledger may not be included in assessment.

3. 单个岗位的挂钩指标数量原则上不超过 5 项，其中结果性指标不少于 2 项。

3. In principle, no more than five linkage indicators shall apply to any single position, of which at least two shall be outcome indicators.

第十三条  指标分解方法
Article 13  Indicator Allocation Method

1. 公司层面指标按基地产能权重、历史排放占比与治理设施责任归属分解至各基地。

1. Company-level indicators are allocated to bases by production capacity weight, historical emission share and responsibility for treatment facilities.

2. 基地指标按工序或车间进一步分解，共用设施部分按实际负荷比例分摊。

2. Base-level indicators are further allocated by process or workshop, with shared facilities allocated in proportion to actual load.

3. 分解方案每年初由环境管理部门会同人力资源部门核定，随年度绩效合约一并下达。

3. The allocation plan is approved annually at the beginning of the year by the environmental management function together with the human resources function, and is issued together with the annual performance contracts.

第十四条  评分与计发规则
Article 14  Scoring and Payment Rules

环境与气候绩效采用百分制评分，按表 3 所列区间对应计发比例。

Environmental and climate performance is scored on a 100-point scale, with payment ratios corresponding to the bands set out in Table 3.

注：得分为整数分，计发比例按得分 ÷ 100 计算后取两位小数，超过 1.2 的按 1.2 计。

Note: Scores are whole numbers; payment ratios are calculated as the score divided by 100 to two decimal places, capped at 1.2.

第十五条  否决项与扣减项
Article 15  Veto and Deduction Items

1. 发生下列情形之一的，当年度环境与气候绩效激励全额取消：被生态环境主管部门处以按日连续处罚或限制生产、停产整治；发生较大及以上突发环境事件；篡改、伪造监测数据。

1. The environmental and climate performance incentive for the year shall be cancelled in full where any of the following occurs: a daily continuous penalty, production restriction or suspension for rectification is imposed by the ecological and environmental authority; a relatively major or larger environmental emergency occurs; or monitoring data are falsified or tampered with.

2. 发生下列情形之一的，按次扣减 10%–30%：污染物排放浓度超过许可限值；危险废物转移联单缺失或超期贮存；环境统计台账缺失或数据未按期报送。

2. A deduction of 10% to 30% per occurrence shall apply where: pollutant emission concentrations exceed permitted limits; hazardous waste transfer manifests are missing or storage exceeds the permitted period; or environmental statistics ledgers are missing or data are not submitted on time.

3. 数据经核查存在错误且影响年度达成结论的，按错误影响程度扣减，并在年度环境披露中说明。

3. Where verification identifies data errors affecting the annual achievement conclusion, a deduction shall be made according to the materiality of the error and explained in the annual environmental disclosure.

第五章  组织与程序
Chapter 5  Organisation and Procedures

第十六条  职责分工
Article 16  Division of Responsibilities

第十七条  考核程序
Article 17  Assessment Procedure

1. 每年 1 月底前，环境管理部门出具上一年度环境与气候指标实际值及达成情况报告。

1. By the end of January each year, the environmental management function issues a report on the actual values and achievement of the previous year's environmental and climate indicators.

2. 人力资源部门依据达成情况核算激励金额，形成兑现方案，经薪酬与考核委员会审议后执行。

2. The human resources function calculates incentive amounts based on achievement and prepares a payment plan, which is executed after review by the Remuneration and Assessment Committee.

3. 被考核人对考核结果有异议的，可在收到结果后 10 个工作日内向人力资源部门提出申诉，人力资源部门应在 20 个工作日内会同环境管理部门复核并答复。

3. An assessed person who objects to the result may file an appeal with the human resources function within 10 working days of receipt; the human resources function shall review the matter with the environmental management function and respond within 20 working days.

4. 年度环境与气候指标达成情况及激励兑现的总体情况，纳入公司年度环境披露。

4. The overall achievement of annual environmental and climate indicators and the payment of related incentives shall be included in the Company's annual environmental disclosure.

第六章  附则
Chapter 6  Supplementary Provisions

第十八条  与绩效管理制度的衔接
Article 18  Interface with the Performance Management System

本办法作为公司绩效考核制度的组成部分，与公司绩效管理制度、薪酬管理制度及环境管理制度配套执行；上述制度中与本办法不一致的条款，以本办法为准。

These Measures form part of the Company's performance appraisal system and are implemented together with the Company's performance management policy, remuneration policy and environmental management system. Where provisions of those documents are inconsistent with these Measures, these Measures prevail.

第十九条  解释与修订
Article 19  Interpretation and Amendment

本办法由人力资源部门会同环境管理部门负责解释，报薪酬与考核委员会审定后修订。目标值调整的，本办法项下考核基数同步调整。

These Measures are interpreted by the human resources function together with the environmental management function, and are amended upon approval by the Remuneration and Assessment Committee. Where target values are adjusted, the assessment base under these Measures shall be adjusted accordingly.