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DiscloseMeridian Manufacturing Ltd. · FY2024

E&S Due Diligence

IFC Performance Standards 1–8 · ESMS maturity scoring · ESDD memo · ESAP generation

Project: Meridian Manufacturing Ltd. Expansion — IFC PS Screening

$45.0M greenfield expansion. Project sponsor: Meridian Manufacturing Ltd.. Operating in Nigeria. IFC Performance Standards screening required for DFI loan approval.

PS Standards Screened

8/8

IFC PS 1–8

Material PS

5

PS 1, 2, 3, 4, 8 material

ESMS Maturity

3/5

Developing — gaps in PS 6

Action Items (ESAP)

14

6 prior · 8 within 12 months

IFC PS Screening — Materiality & Gap Assessment

PS 1Assessment & Management of E&S RisksMaterial3 gapsDeveloping
PS 2Labour & Working ConditionsMaterial2 gapsEstablished
PS 3Resource Efficiency & PollutionMaterial4 gapsDeveloping
PS 4Community Health, Safety & SecurityMaterial2 gapsDeveloping
PS 5Land Acquisition & Involuntary ResettlementNot materialN/A — no displacement
PS 6Biodiversity & Living Natural ResourcesNot material1 gapNascent
PS 7Indigenous PeoplesNot materialN/A — not applicable
PS 8Cultural HeritageMaterial1 gapDeveloping

ESAP — Priority Actions (extract)

RefActionPSTimingResponsibility
ESAP-01Appoint dedicated ESMS ManagerPS 1Prior to disbursementCEO / HR
ESAP-02Conduct baseline biodiversity assessmentPS 6Within 3 monthsEHS Dept
ESAP-03Implement stack emissions monitoring (PM2.5)PS 3Prior to disbursementOperations
ESAP-04Establish community grievance mechanismPS 1Within 1 monthComms/Legal
ESAP-05Cultural heritage chance-find procedurePS 8Prior to constructionSite Manager
ESAP-06Update H&S training records and KPIsPS 2Within 6 monthsHR/EHS
Green Finance Readiness

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