Mr Lalit Choudray 
APEC Kolath 
Plot No. 38 Kunnapattu Road 
Kunnapattu 
Tamil Nadu 603105 
India 

3rd November 2022 

Dear Mr Choudray, 
I am writing to confirm that a consultant will be visiting APEC Kolath in March to April 2023 in order to undertake an internal audit of environmental and social practices. This is in preparation for social and environment accounting in line with company policy and the adoption of the Global Reporting Initiatve (GRI). Once this internal audit has been completed it is hoped that an external auditor will inspect the company and verify the findings to ensure compliance with GRI. It is imperative that any non-compliance or poor practices are addressed prior to this. Consequently, I would like you to make recommendations for improvements following publication of the auditor’s report. 

I would like you to provide me with some information to help with the audit process. The management team at Lucky MT are familiar with the trial involving 3 workers found guilty of destroying the warehouse in 2016, through arson. However, I have recently been sent, anonymously, a copy of a newspaper article from the Chennai Times alleging poor living and working conditions at the factory. The audit will involve scrutiny of issues such as this, through observations and through questioning. I would welcome any comment or any difficulties you think there may be with regard to these issues. 

The auditor will concentrate on the following categories, following the GRI G3 framework: 
• Economic 
• Environmental 
• Labour Practices & Decent Work 
• Human Rights 
• Society 
• Product Responsibility 

To help in the planning of the audit, please send me the following information as soon as possible. 

1. Details of your 6 highest costing raw materials. I am particularly interested in any conflict minerals that you purchase. Please advise on which suppliers you have audited. Note: supplier audits will be required for social reporting. 
2. Contact details for the supplier of your highest yearly spend. An audit of this supplier is essential. Please send me their details, together with details of where they source this raw material from. 
3. Photographs of the following: 
• Of employees as they go about their various activities at work, depicting working conditions 
• Of the factory itself (outside and inside) 
• Living accommodation provided for employees 
4. Details of the Health and Safety Committee advising on occupational and policy issues, (including members of Health & Safety Committee). 
5. Details of accidents and procedures at the site. 
6. Details of any vacancies currently being advertised. 
7. Details of any discrimination – total number and actions taken. 

Thank you for your cooperation. If you have any queries, please contact me. 

Yours sincerely 

Vanessa Lee 
Mrs. V. Lee 
Quality, Environmental and Sustainability Manager, Lucky MedTel (Singapore) Ltd.