江蘇林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

環(huán)境與氣候績效激勵管理辦法

Environmental and Climate Performance Incentive Measures

文件編號：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  總則
Chapter 1  General Provisions

第一條  目的
Article 1  Purpose

為落實(shí)公司環(huán)境政策、零碳承諾與轉(zhuǎn)型計(jì)劃及環(huán)境目標(biāo)設(shè)定文件中確定的中長期目標(biāo)與年度目標(biāo)值，將氣候行動與資源效率要求轉(zhuǎn)化為可考核、可兌現(xiàn)的管理責(zé)任，公司制定本辦法，明確環(huán)境與氣候績效指標(biāo)在管理層及員工激勵中的適用對象、激勵類型與掛鉤方式，作為公司績效管理制度與環(huán)境管理制度的銜接文件。

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.

第二條  適用范圍
Article 2  Scope of Application

1. 本辦法適用于公司總部、各管控單位及所屬各產(chǎn)業(yè)公司的董事、高級管理人員、中層管理人員、基地負(fù)責(zé)人、關(guān)鍵崗位人員及全體在職員工。

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. 本辦法所稱環(huán)境與氣候績效指標(biāo)，指公司環(huán)境目標(biāo)設(shè)定文件所列的取水量、排水量、揮發(fā)性有機(jī)物排放量、范圍一與范圍二溫室氣體排放量，以及一般工業(yè)固體廢物與危險(xiǎn)廢物的產(chǎn)生強(qiáng)度、回收利用率、能耗與水資源效率等指標(biāo)。

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. 勞務(wù)派遣人員、實(shí)習(xí)生及承包商派駐人員不適用本辦法的激勵條款，但其所在作業(yè)單元的環(huán)境與氣候績效納入所屬單位負(fù)責(zé)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.

第三條  基本原則
Article 3  Fundamental Principles

1. 分類掛鉤。按崗位對環(huán)境與氣候績效的影響程度分檔設(shè)定權(quán)重，影響越直接、可控性越強(qiáng)，權(quán)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. 結(jié)果與過程并重。以結(jié)果性指標(biāo)為主，同時(shí)對數(shù)據(jù)質(zhì)量、臺賬完整性與合規(guī)事件設(shè)置否決或扣減項(xiàng)。

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. 當(dāng)期與長期平衡。年度激勵與前一年度目標(biāo)達(dá)成掛鉤，中長期激勵與三年滾動目標(biāo)及中長期目標(biāo)掛鉤，避免以犧牲長期減排換取當(dāng)期指標(biāo)。

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. 目標(biāo)未達(dá)成即扣減。環(huán)境與氣候績效指標(biāo)未達(dá)成的，按本辦法扣減相應(yīng)激勵，不以其他指標(biāo)超額完成予以抵補(bǔ)。

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  適用對象與責(zé)任分層
Chapter 2  Applicable Population and Responsibility Tiers

第四條  責(zé)任分層
Article 4  Responsibility Tiers

公司按對環(huán)境與氣候績效的影響方式與可控程度，將適用對象劃分為四類責(zé)任主體，分別設(shè)定考核指標(biāo)、權(quán)重區(qū)間與激勵工具。

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：上表權(quán)重區(qū)間為建議值，具體權(quán)重由薪酬與考核委員會在區(qū)間內(nèi)逐年確定。

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

第五條  董事會與高級管理人員
Article 5  Board and Senior Management

1. 董事長及總裁的年度績效薪酬中，環(huán)境與氣候績效指標(biāo)權(quán)重不低于 10%，其中溫室氣體減排類指標(biāo)不低于該權(quán)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. 公司實(shí)施股權(quán)激勵或員工持股計(jì)劃的，應(yīng)將環(huán)境與氣候績效作為權(quán)益歸屬的業(yè)績條件之一，具體比例在激勵計(jì)劃中載明。

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. 高級管理人員分管領(lǐng)域發(fā)生重大環(huán)境違法事件、被生態(tài)環(huán)境主管部門行政處罰或發(fā)生較大及以上突發(fā)環(huán)境事件的，當(dāng)年度環(huán)境與氣候績效部分激勵全額取消。

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.

第六條  中層管理人員與基地負(fù)責(zé)人
Article 6  Middle Management and Base Managers

1. 各產(chǎn)業(yè)公司總經(jīng)理、各生產(chǎn)基地負(fù)責(zé)人的年度績效合約中應(yīng)單列環(huán)境與氣候指標(biāo)條款，權(quán)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. 基地負(fù)責(zé)人的環(huán)境與氣候指標(biāo)以基地為單位單獨(dú)核算，共用治理設(shè)施或共用取排水口的，按分?jǐn)傄?guī)則分解到各基地。

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. 新建基地自投產(chǎn)次年起納入考核，投產(chǎn)當(dāng)年按建設(shè)期環(huán)境管理要求考核，不適用本辦法的減排類指標(biāo)。

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.

第七條  關(guān)鍵崗位與一線員工
Article 7  Key Positions and Frontline Employees

1. 環(huán)境監(jiān)測崗、污染治理設(shè)施運(yùn)行崗、能源管理崗的設(shè)置專項(xiàng)績效系數(shù)，系數(shù)與實(shí)際運(yùn)行效果掛鉤。

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

2. 生產(chǎn)一線員工的班組績效中，單位產(chǎn)品能耗、水耗與廢棄物分類準(zhǔn)確率合計(jì)權(quán)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. 各單位應(yīng)設(shè)置環(huán)境與氣候改善建議渠道，員工提出的改善建議被采納并產(chǎn)生實(shí)際減排或降耗效果的，按公司合理化建議獎勵辦法給予專項(xiàng)獎勵。

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  激勵類型
Chapter 3  Incentive Types

第八條  激勵類型構(gòu)成
Article 8  Composition of Incentive Types

公司采用短期與中長期相結(jié)合的激勵工具，包括年度績效薪酬掛鉤、長期激勵歸屬條件、專項(xiàng)環(huán)境獎勵與榮譽(yù)激勵四類，并按責(zé)任層級組合適用。

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：長期激勵僅適用于公司已依法實(shí)施股權(quán)激勵或員工持股計(jì)劃的情形，未實(shí)施期間以遞延績效薪酬替代。

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.

第九條  年度績效薪酬掛鉤
Article 9  Annual Performance Pay Linkage

1. 環(huán)境與氣候績效得分按指標(biāo)達(dá)成率計(jì)算，達(dá)成率等于實(shí)際值相對于目標(biāo)值的完成比例，取水、排水、能耗等逆指標(biāo)以目標(biāo)值除以實(shí)際值計(jì)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. 環(huán)境與氣候績效得分低于 80 分的，該項(xiàng)激勵按得分比例計(jì)發(fā)；低于 60 分的，該項(xiàng)激勵不予計(jì)發(fā)。

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. 環(huán)境與氣候績效得分高于 100 分的，超額部分按不超過 1.2 倍封頂計(jì)發(fā)，超額激勵不得跨年度結(jié)轉(zhuǎn)。

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. 環(huán)境與氣候績效部分與其他績效部分分項(xiàng)計(jì)算、合并發(fā)放，不因其他指標(biāo)完成情況調(diào)整本辦法項(xiàng)下的計(jì)發(fā)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.

第十條  中長期激勵掛鉤
Article 10  Medium- and Long-Term Incentive Linkage

1. 三年滾動考核期結(jié)束時(shí)，累計(jì)范圍一與范圍二排放降幅、取水強(qiáng)度降幅與固廢回收利用率提升幅度達(dá)到中長期目標(biāo)階段值的，按激勵計(jì)劃約定比例歸屬或兌現(xiàn)。

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. 三年累計(jì)值未達(dá)到階段值的，按差額比例扣減該期長期激勵，扣減比例最高不超過該期權(quán)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. 基準(zhǔn)年數(shù)據(jù)因合并范圍、排放因子或統(tǒng)計(jì)口徑調(diào)整而重述的，按重述后口徑同步調(diào)整考核基數(shù)，已歸屬部分不作追溯調(diào)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.

第十一條  專項(xiàng)環(huán)境獎勵
Article 11  Dedicated Environmental Awards

1. 節(jié)能降耗項(xiàng)目獎勵。經(jīng)立項(xiàng)驗(yàn)收的節(jié)能、節(jié)水、廢棄物資源化項(xiàng)目，按年實(shí)際節(jié)約效益的一定比例給予項(xiàng)目團(tuán)隊(duì)一次性獎勵。

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. 減排績效獎勵。年度 VOCs 或溫室氣體排放量低于目標(biāo)值且數(shù)據(jù)經(jīng)第三方核查的基地，給予基地管理團(tuán)隊(duì)一次性獎勵。

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. 創(chuàng)新與合理化建議獎勵。員工提出的工藝改進(jìn)、替代材料、能源管理改善建議被采納并產(chǎn)生可量化效果的，按公司合理化建議獎勵辦法獎勵。

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. 專項(xiàng)獎勵的資金來源、額度上限與審批權(quán)限，按公司薪酬管理制度與預(yù)算管理規(guī)定執(zhí)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  掛鉤方式與指標(biāo)設(shè)計(jì)
Chapter 4  Linkage Methods and Indicator Design

第十二條  指標(biāo)選取
Article 12  Indicator Selection

1. 掛鉤指標(biāo)優(yōu)先選用公司環(huán)境目標(biāo)設(shè)定文件已設(shè)定的指標(biāo)，保證激勵考核與對外披露同源。

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. 新增掛鉤指標(biāo)須同時(shí)具備明確的統(tǒng)計(jì)口徑、責(zé)任主體與數(shù)據(jù)來源，未建立統(tǒng)計(jì)臺賬的指標(biāo)不得納入考核。

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. 單個(gè)崗位的掛鉤指標(biāo)數(shù)量原則上不超過 5 項(xiàng)，其中結(jié)果性指標(biāo)不少于 2 項(xiàng)。

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

第十三條  指標(biāo)分解方法
Article 13  Indicator Allocation Method

1. 公司層面指標(biāo)按基地產(chǎn)能權(quán)重、歷史排放占比與治理設(shè)施責(zé)任歸屬分解至各基地。

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

2. 基地指標(biāo)按工序或車間進(jìn)一步分解，共用設(shè)施部分按實(shí)際負(fù)荷比例分?jǐn)偂?/span>

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

3. 分解方案每年初由環(huán)境管理部門會同人力資源部門核定，隨年度績效合約一并下達(dá)。

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.

第十四條  評分與計(jì)發(fā)規(guī)則
Article 14  Scoring and Payment Rules

環(huán)境與氣候績效采用百分制評分，按表 3 所列區(qū)間對應(yīng)計(jì)發(fā)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：得分為整數(shù)分，計(jì)發(fā)比例按得分 ÷ 100 計(jì)算后取兩位小數(shù)，超過 1.2 的按 1.2 計(jì)。

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

第十五條  否決項(xiàng)與扣減項(xiàng)
Article 15  Veto and Deduction Items

1. 發(fā)生下列情形之一的，當(dāng)年度環(huán)境與氣候績效激勵全額取消：被生態(tài)環(huán)境主管部門處以按日連續(xù)處罰或限制生產(chǎn)、停產(chǎn)整治；發(fā)生較大及以上突發(fā)環(huán)境事件；篡改、偽造監(jiān)測數(shù)據(jù)。

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. 發(fā)生下列情形之一的，按次扣減 10%–30%：污染物排放濃度超過許可限值；危險(xiǎn)廢物轉(zhuǎn)移聯(lián)單缺失或超期貯存；環(huán)境統(tǒng)計(jì)臺賬缺失或數(shù)據(jù)未按期報(bào)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. 數(shù)據(jù)經(jīng)核查存在錯(cuò)誤且影響年度達(dá)成結(jié)論的，按錯(cuò)誤影響程度扣減，并在年度環(huán)境披露中說明。

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  組織與程序
Chapter 5  Organisation and Procedures

第十六條  職責(zé)分工
Article 16  Division of Responsibilities

第十七條  考核程序
Article 17  Assessment Procedure

1. 每年 1 月底前，環(huán)境管理部門出具上一年度環(huán)境與氣候指標(biāo)實(shí)際值及達(dá)成情況報(bào)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. 人力資源部門依據(jù)達(dá)成情況核算激勵金額，形成兌現(xiàn)方案，經(jīng)薪酬與考核委員會審議后執(zhí)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. 被考核人對考核結(jié)果有異議的，可在收到結(jié)果后 10 個(gè)工作日內(nèi)向人力資源部門提出申訴，人力資源部門應(yīng)在 20 個(gè)工作日內(nèi)會同環(huán)境管理部門復(fù)核并答復(fù)。

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. 年度環(huán)境與氣候指標(biāo)達(dá)成情況及激勵兌現(xiàn)的總體情況，納入公司年度環(huán)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  附則
Chapter 6  Supplementary Provisions

第十八條  與績效管理制度的銜接
Article 18  Interface with the Performance Management System

本辦法作為公司績效考核制度的組成部分，與公司績效管理制度、薪酬管理制度及環(huán)境管理制度配套執(zhí)行；上述制度中與本辦法不一致的條款，以本辦法為準(zhǔn)。

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.

第十九條  解釋與修訂
Article 19  Interpretation and Amendment

本辦法由人力資源部門會同環(huán)境管理部門負(fù)責(zé)解釋，報(bào)薪酬與考核委員會審定后修訂。目標(biāo)值調(diào)整的，本辦法項(xiàng)下考核基數(shù)同步調(diào)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.