Excellon Resources Inc.
2022  ESG Report
Published on  May 31, 2023
Excellon is advancing a precious metals growth pipeline that includes: Platosa, Mexico’s highest-grade silver mine since production that commenced in 2005 and entered into care and maintenance in Q4 2022; Kilgore, a high-quality advanced exploration gold project in Idaho with strong economics and significant growth and discovery potential; Silver City, a high-grade epithermal silver district in Saxony, Germany with 750 years of mining history and no modern exploration.

Corporate Responsibility at Excellon encompasses health, safety and security, environmental protection, community relations, community development / social investment, human rights, and government relations. This report describes the material aspects and our performance against this scope.

PRODUCTION & CARE AND MAINTENANCE

Platosa & Miguel Auza, Durango, Mexico

In November 2022, Excellon announced the wind-down of operations at Platosa and Miguel Auza and transitioned both facilities to the Care & Maintenance (C&M) phase. C&M plans for Platosa and Miguel Auza have been implemented and include surveillance, supervision, and constant monitoring activities to ensure that neither location is exposed to environmental, social, or patrimonial security risks.

MINERAL RESOURCE GROWTH

Kilgore Project, Idaho , U.S.A.

The Kilgore project is a caldera-related epithermal gold (Au) deposit with a current Indicated Mineral Resource of 44.6 million tonnes at 0.58 g/t Au for 825,000 ounces Au and an Inferred Mineral Resource of 9.4 million tonnes at 0.45 g/t Au for 136,000 ounces Au. Drilling in the 1980s revealed the potential for mineralization well outside of the existing mineral resource area, with limited follow-up to date.

Oakley Project, Idaho, U.S.A.

The Oakley Project hosts gold-silver, epithermal hot spring-type mineralization at two targets: Blue Hill Creek and Cold Creek, and detachment-related gold-silver mineralization at Matrix Creek. The Mineral Resources are reported above a 0.31 g/t (0.009 opt) gold cut-off.

DISCOVERY

Silver City Project, Saxony, Germany

The Silver City Project is comprised of the Bräunsdorf, Frauenstein, Mohorn and Oederan exploration licenses amounting to the approximately 340 km2 silver district in Saxony, Germany. It is situated west of the city of Freiberg (30 kilometres southwest of Dresden) in the historic Freiberg mining district. The exploration licenses and surrounding area have only been explored and/or mined to shallow depths seldom exceeding 200 meters below the surface.

For further information on the Company’s current projects, refer to the Cautionary Statement Other Matter in the section “Audit Status”.
Company Profile
Organizational Profile
Name Excellon Resources Inc.
Describe nature of activities, brands, products and services Our vision is to realize opportunities through
the acquisition of advanced development or
producing assets with further potential to gain
from an experienced operational management
team for the benefit of our employees,
communities and shareholders.

The Company is advancing a precious metals
growth pipeline that includes: Kilgore, a high-
quality gold development project in Idaho with
strong economics and significant growth and
discovery potential; Silver City, a high-grade
epithermal silver district in Saxony, Germany
with 750 years of mining history and no
modern exploration.
Link to Corporate Website http://www.excellonresources.com/
Industry Classification NAICS:
21222 Gold and silver ore mining
21223 Copper, nickel, lead and zinc ore mining
Market Capitalization $0-$100Million USD
Type of Operations Primarily production oriented
Company Headquarters Toronto, Canada
ESG Accountability
Role and Name of highest authority within company for Environment, Social and Governance strategy, programs and performance Shawn Howarth, President and CEO
ESG Reporting Period
Unless otherwise noted, all data contained in this report covers the following period
From 2022-01-01
To 2022-12-31
Audit Status
Identify the degree to which any inputs of the report are third-party checked Self-Declared
Cautionary Statement
Financial Reporting Period
Specify the frequency of sustainability reporting Annually
Whether Financial reporting period aligns with the period for its sustainability reporting Yes
Specify the contact point for questions about the report or reported information Paul Keller, COO
Geographic Scope of Report
Unless otherwise noted, the data in this report covers ESG matters related to the following countries of operations
   •  Germany
   •  Mexico
   •  USA
This report includes Environmental, Social, and
Governance (ESG) performance data for 2022
for the following projects:

•     Platosa mine, located in the state of
Durango, Mexico.
•     Miguel Auza mill located in the state of
Zacatecas, Mexico.
•     Silver City Project located in the state of
Saxony, Germany.
•     Kilgore Project located in the state of Idaho,
USA.

Excellon Receives Drilling Permit for Kilgore
Project
EXCELLON PROJECTS' LOCATION
Identify notable exclusions, and reference any existing or planned reports that do or will address these (e.g, assets recently divested or acquired, non-managed joint ventures, specific exploration activities, recently closed sites, etc.) The data contained in this ESG report excludes
information from  the following project:

USA- Oakley
Fragile and Conflict-Affected Situations
Identify all of the entity's countries of operations that align with the World Bank's list of "Fragile and Conflict-Affected Situations" None
Business Operations Scope of Report
Identify notable exclusions, and reference any existing or planned reports that do or will address these (e.g, assets recently divested or acquired, non-managed joint ventures, specific exploration activities, recently closed sites, etc.) The data contained in this ESG report excludes
information from  the following project:

USA- Oakley
Mineral Resource Types in Scope
Which of the following mineral resource types are covered by this report
   •  Inferred
   •  Indicated
For further information on mineral resource
types held by Excellon Resources Inc. please
review the following .

2022 Annual Information Form

Mineral Resources
Cautionary Statements 2022
Mineral Reserve Types in Scope
Which of the following mineral reserve types are covered by this report None
For further information, please review the
2022 Annual Information Form
Currency
Unless otherwise noted, all financial figures referenced in this report are in the following currency USD
Raw Material Produced
Identify the total amount of each raw material produced 4,561.102
Metals 4,561.102
Lead (Pb) (tonne) 2,105.443
Silver (Ag) (tonne) 25.265
Zinc (Zn) (tonne) 2,430.394
Organizational Profile
Provide a list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses, e.g., GRI, UN Global Compact For the purposes of this report, we are
disclosing information in adherence to the
following ESG standards:
•     CDP - Carbon Disclosure Project
•     GRI - Global Reporting Initiative
•     GRI MM Supplement - Global Reporting
Initiative - Mining and Metals Supplement
•     ICMM - The International Council on
Mining and Metals
•     ONYEN - Institutional and Investor
Questions
•     SASB - Sustainability Accounting Standards
Board
•     UGC - UN Global Compact
Strategy
Provide a description of key impacts, risks, and opportunities, The Company’s business entails exposure to
certain risks, including but not limited to
political risk associated with operating in
foreign jurisdictions; environmental risks
associated with mining water management and
tailing management; surface rights and access;
and risks associated with labour relations
issues with the union.
These risks have been discussed in the
Company’s most recent Technical Reports for
its projects and MD&A.

Visit the following links for more information.

Technical Report for Kilgore

Technical Report for Silver City
Provide a statement from the highest governance body or most senior executive of the organization (i.e., CEO, chair, or equivalent senior position) about the relevance of sustainable development to the organization and its strategy for for contributing to sustainable development. (CEO's message for this report) Vision
Our vision is to realize opportunities through
the acquisition of advanced development or
producing assets with further potential to gain
from an experienced operational management
team for the benefit of our employees,
communities and shareholders.
Mission
We realize opportunities through the
acquisition of advanced development or
producing assets with further potential to gain
from an experienced operational management
team  for the benefit of our employees,
communities and shareholders.

Excellon Strategy
2022 ESG ScoreCard - CEO Statement
Shawn Howarth, CEO
Policy commitments
Provide a description of the organization’s policy commitments for responsible business conduct Please refer to the Company's:
1.     Code of Business Conduct and Ethics
2.     Anti-Bribery and Anti-Corruption Policy
3.     Diversity and Renewal Policy
4.     Whistleblower Policy
5.     Corporate Responsibility Policy
6.     Corporate Values
Code of Conduct and Ethics

Anti-Bribery and Anti-Corruption Policy

Diversity and Renewal Policy.

Whistleblower-Policy

Corporate Values

Corporate Responsibility Policy (pag. 14)
Corporate Responsibility Policy
Material Topics
Governance of Material Topics
Describe the process followed to determine the organization's material topics, including:
i. How has the organization identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships; provide details
   •  Environmental impact assessment
   •  Social impact assessment
To identify material risks, aspects, and impacts
on the economy, environment, and
communities of interest, the Company relies on
its knowledge of the business, the activities at
Platosa and Miguel Auza (on care- and-
maintenance since Q4 2022), and the Kilgore
exploration program, and on the regular
interactions with all communities of interest,
employees, workers, and its other external
relationships.

Excellon has Environmental Impact
Assessments (Manifesto de Impacto Ambiental
- MIA) for its Platosa mine and the Miguel Auza
processing facility. Those EIAs describe the
potential positive and negative environmental
and social impacts of both projects and their
significance in terms of: magnitude, duration,
and likelihood of an impact occurring within the
operating context (geographic scope, setting,
and scale).

For more information on material risks, aspects,
and impacts, please review the attached
document "Risk Management, Material Risk,
and Impacts."
Risk Management, Material Risk, and Impacts
ii. How has the organization prioritized the impacts for reporting based on their significance In its Corporate Responsibility Report, the
Company identifies the various significant risks,
aspects and impacts for its operating units, the
environment and the surrounding communities.
The significance of these impacts is determined
by their severity, and the potential risk is
determined based on their severity and
probability.

The Board oversees the Company’s Enterprise
Risk Management (ERM) program and works
with management using a "tone from the top"
approach to promote a corporate culture that
understands the importance of implementing
an enterprise-wide risk management system.
We progressed with assessing corporate-level
risks using our revised process; the initial
assessment was completed in early 2019 and
reviewed annually. Many of the risks identified
at Platosa and Miguel Auza have the potential
to be material risks at the corporate level.

For more information on material risks, aspects,
and impacts, please review the attached
document "Risk Management, Material Risk,
and Impacts."
Risk Management, Material Risk, and Impacts
Specify the stakeholders and experts whose views have informed the process of determining its material topics and provide details
   •  Employees and other workers
   •  Governments
   •  Local communities
In identifying its material topics, the Company
has taken into consideration the views of the
communities of interest indicated above. The
Company, however, hopes to engage more
effectively with other stakeholders in
conversations regarding the material aspects of
our business from their perspectives, and give
them a better understanding of our business
and impact in the surrounding communities.
List the organization's material topics
   •  Anti-corruption
   •  Biodiversity
   •  Child Labor
   •  Closure Planning
   •  Compliance
   •  Compliance
   •  Diversity and Equal Opportunity
   •  Economic Performance
   •  Effluents and Waste
   •  Emissions
   •  Employment
   •  Energy
   •  Environmental Grievances
   •  Equal Remuneration for Women and Men
   •  Forced or Compulsory Labor
   •  Labor/Management Relations
   •  Local Communities
   •  Market Presence
   •  Materials
   •  Non-discrimination
   •  Occupational Health and Safety
   •  Overall environmental
   •  Procurement Practices
   •  Security Practices
   •  Water
List the organization's non-material topics
   •  Anti-competitive Behavior
   •  Artisanal and Small-scale mining
   •  Communications
   •  Customer Health and Safety
   •  Customer Privacy
   •  Emergency Preparedness
   •  Environmental Assessment
   •  Freedom of Association and Collective
Bargaining
   •  Grievance Mechanisms
   •  Grievance Mechanisms for Impacts on
Society
   •  Human Rights Grievance Mechanisms
   •  Human Rights Investment
   •  Indirect Economic Impacts
   •  Labor Practices
   •  Marketing
   •  Materials Stewardship
   •  Overall environmental
   •  Product and Service Labeling
   •  Products and Services
   •  Public Policy
   •  Resettlement
   •  Supplier
   •  Supplier Assessment for Impacts on Society
   •  Supplier Assessment for Labor Practices
   •  Supplier Human Rights Assessment
   •  Training and Education
   •  Transport
Provide reason for considering such topics not material, provide details
   •  Not applicable
   •  Information unavailable/Incomplete
As mentioned above, we have carefully chosen
the material topics that apply to our mining
operations under current circumstances.

We are aware that our projects are dynamic
and developed under changing circumstances
so these topics may change  in the future.
Report changes to the list of material topics compared to the previous reporting period There are no changes to report in our list of
material topics for the 2022 calendar year.  We
expect material topics to change in 2023 and
will provide updates in the future.
Environment
General Disclosure
Compliance with laws and regulations
Report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by: 0
Number of instances for which fines were incurred 0
Number of instances for which non-monetary sanctions were incurred 0
Report the total number of fines for instances of non-compliance with laws and regulations that were paid during the reporting period 0
Report the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period ($Million) 0
Total number of fines for instances of non-compliance with laws and regulations that occurred in the current reporting period 0
Total monetary value of fines for instances of non-compliance with laws and regulations that occurred in the current reporting period ($Million) 0
Total number of fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods 0
Total monetary value of fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods 0
Describe the significant instances of non-compliance During the calendar year 2022 there were no
significant instances of non- compliance.
Describe how it has determined significant instances of non-compliance During the calendar year 2022 there were no
significant instances of non- compliance.
Greenhouse Gas Emissions
Scope 1
For your operations, disclose the gross global Scope1 greenhouse gas (GHG) emissions to the atmosphere of the seven GHGs covered under the Kyoto Protocol (tonne CO₂-e)
Carbon dioxide (CO₂) (tonne CO₂-e) 1,528.058
The Carbon dioxide (CO₂) (tonne CO₂-e)
emissions were calculated based on the fuel
consumption of each operation and exploration
site. The CO₂  emissions produced in our
operations in Mexico were 1,528.06 tonnes of
CO₂-e.

The total exploration projects' CO₂  emissions
were less than 169.58-tonnes CO-e; the
Kilgore project in the US generated 63% of
these emissions ( gasoline and diesel-powered
vehicles, the diamond core drill rig, and the
generator used to pump groundwater ). The
rest were produced by our Mexican and
German explorations ( lighting equipment for
night shifts that run on diesel).
Methane (CH₄) (tonne CO₂-e) 1.750
Regarding the tonnes of Methane (CH₄) (tonne
CO₂-e) produced in 2022 by our operations,
these were equivalent to 1.5 tonnes, while our
exploration projects produced less than 0.02
tonnes.
Nitrous oxide (N₂O) (tonne CO₂-e) 14.006
The tonnes of Nitrous oxide (N₂O) (tonne CO₂-
e) reported produced in 2022 by our operations
were 13.11 tonnes, while our exploration
projects produced less than 0.01 tonnes.
Hydrofluorocarbon-23 (CHF₃) (tonne CO₂-e) 0.000
Hydrofluorocarbon-32 (CH₂F₂) (tonne CO₂-e) 0.000
Sulphur hexafluoride (SF₆) (tonne CO₂-e) 0.000
Nitrogen trifluoride (NF₃) (tonne CO₂-e) 0.000
Perfluoromethane (CF₄) (tonne CO₂-e) 0.000
Perfluoroethane (C₂F₆) (tonne CO₂-e) 0.000
Perfluorobutane (C₄F₁₀) (tonne CO₂-e) 0.000
Perfluorohexane (C₆F₁₄) (tonne CO₂-e) 0.000
The total amount of gross global Scope 1 GHG emissions (CO₂-e) (tonne) 1,543.814
In the case of the United States and Mexico,
companies only must report their GHG
emissions to environmental authorities (EPA
and SEMARNAT) if they exceed 25,000 CO2-e
tonnes annually.  As mentioned before, the
CO₂-e emissions generated in 2022 by the
Mexican operations were 1,528.05 tones which
were not required to be reported because they
were 16 times lower than the minimum amount
that must be reported to the Mexican
authorities.

In the case of Germany, only energy and
industrial companies must report their
emissions annually to the European Emissions
Trading Scheme (ETS). Emissions of companies
that use fuels (such as gasoline and diesel) in
Germany are already included in the reports of
the German oil trading companies.
The percentage of its gross global Scope 1 GHG emissions that are covered under an emissions-limiting regulation or program that is intended to directly limit or reduce emissions, such as cap-and-trade schemes, carbon tax/fee systems, and other emissions control (e.g., command-and-control approach) and permit-based mechanisms 0.0000%
None of our global projects has generated
emissions greater than 25,000  CO2-e tonnes
in 2022.
The entity shall discuss its long-term and short-term strategy or plan to manage its Scope 1 greenhouse gas (GHG) emissions Excellon Resources Inc. is planning to evaluate
its GHG footprint and analyze strategies to set
GHG targets in the coming years.
Carbon Offset
Credits
How much CO₂ (metric tonnes) offset credits were purchased? 0.000
Air Emissions
Report emissions of air pollutants that are released into the atmosphere
Emissions of carbon monoxide, reported as CO (tonne) 0.115
The CO emissions reported are part of our
environmental monitoring commitments with
Mexican environmental authorities
(SEMARNAT)  for our processing plant in
Miguel Auza (MAZ), where we have a crucible
furnace exhaust extractor.

Due to the nature of activities at the Platosa
mine and the Exploration projects worldwide,
environmental authorities do not require CO
monitoring for these projects.
Emissions of oxides of nitrogen (NOx), reported as NOx (tonne) 0.005
As mentioned above, NOx emissions reported
are also part of our environmental monitoring
commitments with Mexican environmental
authorities (SEMARNAT)  for our processing
plant in Miguel Auza (MAZ), where we have a
crucible furnace exhaust extractor.

Calculation based on direct measurement of
emissions from the crucible furnace exhaust
extractor on site.
Emissions of oxides of sulphur (SOx), reported as SOx (tonne) 0.000
Emissions of Particulate Matter 10 micrometres or less in diameter (PM₁₀), reported as PM₁₀ (tonne) 1.900
The methodology used for this calculation was
EPA- Air Emissions Factors and Quantification,
AP-42: Compilation of Air Emissions
Factors,  and on-site-specific data.

These calculations contain data from the ore
warehouse, concentrate warehouse, and metal
casting area located at our mill in MAZ.
Emissions of lead and lead compounds, reported as Pb (tonne) 0.010
The methodology used for this calculation was
EPA- Air Emissions Factors and
Quantification,  AP-42: Compilation of Air
Emissions Factors,  and on-site-specific data.

These calculations contain data from the ore
warehouse, concentrate warehouse, and metal
casting area located at our mill in MAZ.
Emissions of mercury and mercury compounds, reported as Hg (tonne) 0.000
Emissions of non-methane Volatile Organic Compounds (VOCs) (tonne) 0.000
Energy Management
Total energy consumed in aggregate, in gigajoules (GJ) (hydrocarbons and electricity) including the fuel types used (e.g., biomass, hydro-electric power or bioenergy) 92,915.620
The main Energy consumption process in our
operations in Mexico was the Water Pumping
System located at the Platosa mine. Water is
pumped from the water table in advance of
mining, with a series of surface and
underground well pumps.

The pumping infrastructure to manage water
inflows along the fault system is required to
maintain the mining process.

In 2022,  14% of the energy consumed in our
units came from the Mexican Federal
Electricity Commission (CFE) grid,  83% from
Iberdrola private supplier grid, and 3% from
fuel consumption.
Percentage energy consumed that was supplied by grid electricity 97.3515%
Both, Platosa and Miguel Auza consumed
energy supplied mostly by grid electricity.

Electrical generators are also commonly used
for lighting. This was the case with our
exploration project in Germany.

The energy source for the drilling machines and
electrical generators is diesel, which was
disclosed in the section on GHG Emissions
Scope 1.
Percentage of energy consumed that is renewable energy 36.5261%
At least 33,938.49 GJ of the energy consumed
by Excellon Mexico operations came from
renewable sources, while 7,104.49 GJ came
from clean energy sources such as wind
turbines and solar power (CFE and Iberdrola
reports).
Water
Efficiency
Proportion of water reused and recycled by the site to reduce the overall consumptive water demand 53.7531%
Excellon is aware of efficient water
management's impact on the environment.,
therefore at the Miguel Auza process mill,
almost 54% of the water used in the mill was
recycled and came from the reservoir created
by the tailings dam.
Intensity
Total volume of water consumed per tonne/unit of material moved, ore mined, ore processed 0.4563%
Water Management
Disclose the amount of water that was withdrawn from freshwater sources (in thousands of cubic meters) 141.000
In the case of our exploration projects, the total
water consumed was 3.60 ML, of which 2.58
ML was used by our explorations in the US,
whose drilling activities used ground-pumped
water from a well, and the projects in Germany
and Mexico used the remaining 1.2 ML.  

In the case of Germany,   the water used for the
drilling activities was potable water supplied
locally.  This was a recommendation given by
the local authorities, which considered the
importance of preserving the quality of
groundwater.
Water awareness training for our workers Protect the water - campaign with the community
Water quality monitoring
Excellon Water Management and Use
Disclose the freshwater withdrawn in locations with High or Extremely High Baseline Water Stress as a percentage of the total water withdrawn 100.0000%
Because the  Miguel Auza mill is located in a
high Baseline Water Stress area (Water Risk
Atlas, 2022-  World Resources Institute) , we
recycle 53% of the water we consume. The
remaining 47% of the water used is extracted
from the "Martinez Shaft" located within our
property.

According to the Water Risk Atlas (2022), the
Overall Water Risk category for the projects
located in Saxony, Germany (Silver City) and
Idaho, USA (Kilgore), is “Low – Medium”.

In the case of the Water Stress category, for the
Kilgore project located in Idaho, the risk of
water stress is “High” for three months of the
year (July to September). While for the project
located in Saxony, Germany, this risk is “Low -
Medium” during the entire year.
Disclose freshwater consumed in locations with High or Extremely High Baseline Water Stress as a percentage of the total water consumed 46.9765%
The Miguel Auza unit has a concession permit
for an annual extraction volume from the El
Palmar aquifer that represents 0.7% of the
total extracted volume allowed in the aquifer
(54.1hm3) and represents only 0.4% of the total
water available in the aquifer (72.3hm3).

Estimates are based on the information
obtained from the “Average Annual Water
Availability in the El Palmar Aquifer Report”
produced by the Mexican National Water
Authority (CONAGUA, 2020).
Disclose the amount of water that was consumed in its operations (in thousands of cubic meters) 300.150
Given the effective water management
practices implemented by the Miguel Auza unit,
the actual volume extracted in 2022 was 0.16
hm3, which is equivalent to 0.12% of the total
water available and is less than 30% of the
volume allowed by the concession permit.
Was your organization subject to any fines, enforcement orders, and/or other penalties for water-related regulatory violations No
Total number of instances of non-compliance, including violations of a technology-based standard and exceedances of quality-based standards 0
Waste Management
Disclose the total amount of non-mineral waste generated (tonne) 521.760
Disclose the total weight of tailings produced (tonne) 56,711.160
Excellon Resources conducted the CRETI
(corrosive, reactive, explosive, toxic, and
flammable) test, the Toxicity test, and the Metal
Mobility tests to measure the hazard level and
acidity of the tailings.

The test results prove that our tailings are not
considered hazardous and that their potential
to generate acid drainage is null.
Disclose the total amount of waste rock generated (tonne) 11,609.000
At Platosa, the Company performed the Acid-
Base Accounting (ABA) test to determine
the Acid Rock Drainage (ARD) in the mine-
clearing, and the test results were favorable
showing that the acid drainage is null.
Disclose the total amount of overburden removed (tonne) 0.000
Disclose the total weight of waste generated that was hazardous (tonne) 55.680
Disclose the total weight of hazardous waste generated that was recycled (tonne) 10.890
In 2022, the company recycled 52% of
hazardous waste generated. The rest was sent
to disposal in a secure landfill.
Disclose the total number of significant incidents associated with handling, storage, transportation, or disposal of hazardous materials used in mineral processing activities and hazardous waste generated 0
Describe the policies and procedures that are set forth by the company's waste and hazardous materials management strategy Excellon Resources Inc.'s Corporate
Responsibility policy drives excellence in
different aspects of the company, including the
adoption of international standards and best
practices.

For mining waste, the Company is in the
process of implementing a management system
based on protocols and requirements defined
by the Mining Association of Canada.
Platosa and the Miguel Auza have their own
Waste Management Plans, which meet each
operation's specific waste management needs.

These Plans include information regarding the
types of waste, production quantities, storage,
collection frequency, treatment, recycling, and
final disposal.

As part of our awareness and preparedness for
emergencies, both sites have implemented
procedures for managing hazardous, special,
and domestic waste.

For hazardous materials management, both
sites have procedures that are described in the
“Emergency Response Plan for Chemical
Substances”.
Describe how its policies and procedures compare with those required by local jurisdictions that apply to the entity Our Waste Management Plans, the Emergency
Response Plan for Chemical Substances, and
their specific procedures have been designed to
meet Mexican, German, and US environmental
and safety regulations.

In addition, these plans complement the
preventive and mitigating measures proposed
in our Environmental Impact Studies for both
units.
Describe its approach to waste management during the entire project life cycle Waste avoidance is the first step in reducing
the amount of waste produced in all the process
of the project, starting with drilling, mining,
tailing disposition through closure.

The Company provides appropriate training in
waste management practices to all employees.
Currently, different types of waste have a
specific treatment.

Some waste may be reused in our own
operations, while other waste may be recycled
externally.

Waste will be sent for disposal to local
authorized landfills only after the other two
options have been exhausted.

The appropriate management and storage of
waste prevents on-site and off-site pollution
and enhances opportunities for reuse.
Describe the approach to the management of hazardous materials used in processing The Company has implemented Standard
Operating Procedures (SOP) aligned with the
Corporate Responsibility Standards (CRS)
Management framework.

The SOP enables the Company to carry out the
CSR activities in an effective and efficient
manner at all levels.
To ensure appropriate hazardous material
management, the Corporate Responsibility
Standard 37 “Chemical Storage and Handling
High Consequence Hazard” is shared with all
the members of our team, contractors, and
subcontractors involved in procuring,
transporting, storing, handling, using and
disposing of chemicals.

Our Business Units (BU) also have established
and maintained a register of all chemicals
present on site,  developed and implemented a
written Chemicals Management Plan, and
updated the Safety Data Sheets (SDS) for all
chemicals. All our workers, contractors, and
subcontractors have access to these plans,
procedures and safety data sheets.

In addition, workers, contractors and
subcontractors that must handle hazardous
materials are trained in these procedures.
Describe how waste and hazardous materials management efforts are coordinated among business partners (e.g., contractors and subcontractors) As mentioned above, the Corporate
Responsibility Standard 37 “Chemical Storage
and Handling High Consequence Hazard” is
shared with all the members of our team,
contractors and subcontractors involved in
procuring, transporting, storing, handling, using
and disposing of chemicals.
Describe how the company ensures compliance and conformance with waste and hazardous material management policies and procedures The Waste Management Plans and the
Emergency Response Plan for Chemical
Substances are the basis of each unit's mode of
operation.
As mentioned before, the Company has
implemented practices such as:

•     Segregating and minimizing waste.
•     Employee training program.
•     Implementing color classification waste
containers.
•     Circulating safety data sheets.
•     Emergency events simulacrums.
•     Weekly site inspections.

Additionally, upper management visits the sites
periodically to ensure the waste management
policies and procedures are consistently
practiced.
Tailings Storage Facilities Management
Does your company manage Tailings Storage Facilities Yes
Provide an inventory of all talings storage facilities (TSFs)
TSF #1: (1) facility name Tailings Management Facility I
TSF #1: (2) location Mexico
TSF #1: (3) ownership status Excellon is the owner of the facility
TSF #1: (4) operational status Inactive
TSF #1: (5) construction method Downstream
TSF #1: (6) maximum permitted storage capacity 572,000.000
TSF #1: (7) current amount of tailings stored 520,000.000
TSF #1: (9) date of most recent independent technical review 2019-05-15
TSF #1: (10) material findings No
TSF #1: (11) mitigation measures The TMF I project received Environmental
authorization in 2005 and was the active
tailings deposition site for Miguel Auza tailing
until reaching its design capacity in Q3 2017.

The TMF I stores approximately 313,000
m3  (520,000 tonnes) of tailings.

Closure and rehabilitation activities
commenced in 2018 and consisted in placing a
closure cover of 0.4 m of topsoil material over
the surface of the facility.
•     The cover has been graded to provide
positive drainage.
•     A cemented ditch was constructed along
the northeast section of the dam near the
downstream side slope to collect surface runoff
and convey it towards a lined chute
constructed on the dam downstream slope.
•  The area has been vegetated with the local
species for erosion protection.
•     Reclamation was completed in 2019 and
TMF I is now in post-closure monitoring, care,
and maintenance.
•     The risk of acid drainage and metal leaching
is low because of considerable buffering
capacity in the ore.
•     Existing monitoring instrumentation for the
TMF I has not shown evidence of water in the
piezometer well installations.
TSF #1: (12) site-specific EPRP Yes
TSF #2: (1) facility name Tailings Management Facility II
TSF #2: (2) location Mexico
TSF #2: (3) ownership status Excellon is the  operator of the facility
TSF #2: (4) operational status Active
TSF #2: (5) construction method Downstream
TSF #2: (6) maximum permitted storage capacity 1,614,450.000
TSF #2: (7) current amount of tailings stored 341,809.160
TSF #2: (8) consequence classification Significant
TSF #2: (9) date of most recent independent technical review 2019-05-15
TSF #2: (10) material findings No
TSF #2: (11) mitigation measures To assess the condition of TMF II during the
construction to the operational period, an
independent senior technical reviewer
performed an on-site, visual inspection, which
is the basis of the final assessment report.
In 2022, we continue with the implementations
of the  2021 report which included the
following recommendations, which have been
implemented by operations:

•     Physical monitoring of the tailing’s facilities.
•     Surface cracks or ground depressions which
may be safety hazards should be surveyed and
documented.
•     Ditches should be maintained as needed.
•     Implementation of a standard form to
record the geotechnical visual inspection.
•     Conduct an annual Dam Safety Inspection
and issue an annual Dam Safety Report.
TSF #2: (12) site-specific EPRP Yes
Provide a summary of the tailings management systems used to monitor and maintain the structural integrity of tailings facilities and to minimize the risk of a catastrophic failure The Tailings Guide, provided by TSM and
followed by the MAZ management team, has an
increased technical emphasis, especially those
critical to the physical and chemical stability of
tailings facilities.

The Company has established two methods
assuring the structural integrity of our facilities:
•     An internal supervision program, which
consists of weekly visits to inspect the
structural integrity of the TMFs. This work
includes: identifying, reporting and
documenting surface cracks or ground
depressions, maintaining ditches as needed,
using a standard form to record the
geotechnical visual inspection, and measuring
the water level and well water quality on a
weekly basis.

•     External annual Dam Safety Inspection
(DSI) performed by a third-party international
consulting firm, to confirm that our tailings
dams are performing as expected.

•    The Company has conducted a Dam Breach
Analysis, to estimate the magnitude of the
potential hazards associated with a failure of
our active TMF's.

As mentioned before, in November 2022,
Excellon announced the wind-down of
operations at Platosa and Miguel Auza and
transitioned both facilities to the Care &
Maintenance (C&M) phase.

C&M plans for Platosa and Miguel Auza have
been implemented and include surveillance,
supervision, and constant monitoring activities
to ensure that neither location is exposed to
environmental, social, or patrimonial security
risks.
Provide summary of tailings management systems and governance structure used to monitor and maintain the stability of tailings storage facilities The Tailings Operations, Maintenance and
Surveillance (OMS) 2022 Manual  and the Care
& Maintenance (C&M)  2022 plans provide
information about tailings management and
governance structures in the section: Roles and
Responsibilities.
This section describes the overall tailings-
related organizational structure, roles and
responsibilities of all employees, third-party
advisors and contractors who are involved in
tailings and related water management at
Miguel Auza, training and competency
requirements,  administrative requirements
associated with this OMS Manual and how
change involving tailings matters is managed.
Disclose the approach to the development of Emergency Preparedness and Response Plans (EPRPs) Our 2022 OMS Manual has been prepared to
identify the actions necessary to ensure that
tailings and water are managed responsibly for
the long term.

The OMS and the C&M plans includes the
Emergency Preparedness and Response
approach implemented at site, which is based
on a Risk-Based Approach across the Tailings
management life cycle.
Disclose the company's approach to engagement concerning Emergency Preparedness and Response Plans (EPRPs) at tailings storage facilities, including the preparedness of local stakeholders A critical aspect of emergency management is
the involvement of residents. This is especially
important at Miguel Auza given the proximity
of TMF #1 and #2 to the nearest town.

Even though a catastrophic failure of TMF #1
or #2 would result in tailings and water flowing
away from the town, stakeholders are
nevertheless located in these downstream
areas.     

In 2022 we began the diffusion of a plan to
engage the local community in dialogue about
the tailings dams' performance and how we will
inform and protect them in the event of a
tailings-related emergency.
Innovation
Spending on Research, Development, and Technologies for waste management compliance and improvement $29,414
To improve waste management performance,
since 2019,  Excellon Resources has
implemented a campaign to educate our
workers and the surrounding communities
about environmental matters.

For 2022, our environmental and community
relations teams visited local schools, where the
children learned about protecting the
environment.
Describe nature of spending on Research, Development and Technologies for waste management compliance and improvement As mentioned above, the Platosa mine and the
Miguel Auza mill have their own Waste
Management Plans, which were approved by
the Mexican environmental authority,
SEMARNAT.
Both operational units generated 521 tonnes of
waste (excluding tailing and waste rock), and
nearly 93 % of this waste was sent offsite to be
recycled. By 2022, Excellon Resources invested
almost $30,000 in waste management and
good practices.
Waste management informative signage Recycling campaigns in operation
Solid waste segregation
Excellon Waste Management
Biodiversity
Management Plan
List the environmental and biodiversity management plan(s) implemented at active sites In Mexico, our Environmental and Biological
Management Plans are in compliance with the
federal environmental
authorities' regulations.

Please see the attached document for a
description of our biodiversity management
plan and procedures for operations Mexico.

Our exploration projects also have specific
Environmental and Biological management
plans, standards, and procedures implemented
which are specific to the environmental needs
of the place where the drilling is carried out.

Regarding the Silver City exploration project,
located in Saxony, Germany, the local
Environmental Authority (State Mining
Authority of Saxony)  does not require an
Environmental Assessment for a drilling
execution permit. The Authority does require
protocols and procedures to protect the birds
during the nesting season, monitor the
environmental noise level, and preserve the
landscape to ensure that the integrity of the
environment is not altered.
Like Germany,  the environmental authority in
Mexico does not usually require environmental
studies for drilling activities. Nevertheless, our
explorations follow the same Environmental
standards and procedures used by our local
operations in Mexico. The primary
environmental management matters for
exploration projects are to protect the surface
and groundwater, the soil quality, and the
wildlife and endangered species.

In the case of the Kilgore Exploration Project
based in Idaho, United States, in response to an
updated Plan of Operations, the Unites States
Forest Service updated the Environmental
Assessment of the project in 2021.

The Forest Service issued a Decision Notice in
mid-November 2021 affirming the Kilgore
Project would not result in a significant
environmental impact to the project area. This
decision provided approval of Excellon Idaho
Gold’s exploration plans and authorized the
Company to proceed with drilling and other
exploration activities.

For further information about this process
please visit the following link.

Forest Service, U.S. Department of Agriculture
- Environmental Assessment analyses
Reptiles relocation
Typical rattlesnake  in the area
Rattlesnake relocation
Ringtails in the desert
Excellon Biodiversity Management
Rattlesnake relocation
1.1 Mine lifecycle stages to which the plan(s) apply
   •  Exploration and appraisal
   •  Site development
   •  Production
   •  During closure
   •  Decommissioning
   •  Restoration
1.2 The topics addressed by the plan(s)
   •  Ecological and biodiversity impacts
   •  Waste generation
   •  Noise impacts
   •  Emissions to air
   •  Discharges to water
   •  Natural resource consumption
   •  Hazardous chemical usage
1.3 The underlying references for its plan(s), including whether they are codes, guidelines, standards, or regulations; whether they were developed by the entity, an industry organization, a third-party organization (e.g., a non-governmental organization, a governmental agency, or some combination of these groups) The Environmental Management plan included
in the MIAs for operation projects in Mexico, as
well as the Environmental Assessment for the
Kilgore exploration project and environmental
protocols and standards for the Silver City
project,  all meet local Environmental
Authorities' regulations in the three different
countries.
Excellon Resources Inc. is a member of the
Mining Association of Canada (MAC) which
spearheaded the Towards Sustainable Mining
(TSM) protocols that help its members
responsibly manage environmental, social, and
governance performance.

As part of our Sustainability program, Excellon
has finalized a gap analysis between host
government regulations and TSM
environmental guidelines. Upgrades to the
programs have been implemented.

Excellon Resources’ 2021-2022 TSM
performance highlights include a level A for
most indicators for the eight protocols
reported for both operations units in Mexico.
The Company’s strongest performance was in
the Aboriginal & Community Relationships,
Safety and Health, Tailing Management, Energy
and GHG management, and Water Stewardship
Protocols.

Please refer to the attached document:
Summary of the National Environmental
Regulations Applied In Our Units In Mexico.

Excellon Resources’ 2021-2022 TSM
performance
Summary of the National Environmental Regulations Applied In Our Units In Mexico
Impacts
Percentage of its mine sites (by annual production output from mines in tonnes) where acid-generating seepage into surrounding surface water and/or groundwater is: predicted to occur 0.0000%
As mentioned in the Tailings Management
section, Excellon Resources conducted the
CRETI (corrosive, reactive, explosive, toxic, and
flammable) test, the Toxicity test, and the Metal
Mobility tests to measure the hazard level and
acidity of the tailings.

The test results prove that our tailings are not
considered dangerous and that their potential
to generate acid drainage is null.

At the Platosa mine, the Company performed
the Acid-Base Accounting (ABA) test to
determine the Acid Rock Drainage (ARD) in the
mine-clearing, and the test results were
favorable showing that the acid drainage is also
null.
Percentage of mine sites (by annual production output from mines in tonnes) where acid-generating seepage into surrounding surface water and/or groundwater is: actively mitigated 0.0000%
Percentage of mine sites (by annual production output from mines in metric tonnes) where acid-generating seepage into surrounding surface water and/or groundwater is: under treatment or remediation 0.0000%
Does access to the site involve traversing a protected area No
In Mexico, there is a total of 182 Natural
Protected Areas (NPA), none of which are
traversed by the Platosa mine, the Miguel Auza
mill, or our exploration projects.  See maps
attached.

The same applies to our Kilgore exploration
project in Idaho, where the eastern boundary of
the  Project is approximately 43 miles west of
Yellowstone National Park.

For the specific case of the Silver City
project,  the exploration fields include some
small distributed areas with nature protection
status.
Miguel Auza unit- Access Road
National Protected Areas in Mexico Platosa mine  - Access Roads
Do any of the entities concessions share a watershed with a protected area No
None of our properties in Mexico or
exploration projects worldwide have water use
concessions shared in a watershed with a
protected area.

As mentioned in the Water Management
section, for the case of the  Silver City project in
Saxony, Germany, the water used for the
drilling activities is high-quality potable water
bought from a local supplier.
Provide context and description of site access involving traversing protected areas, and/or watersheds shared with a protected area. Include reference to measures in place to assure access, any proactive programs to support the biodiversity of the protected area, and any formal complaints or compliance issues and related steps to resolve None of our project's worldwide site access
involves traversing a protected area.
Percentage of probable reserves in sites with protected conservation status or in areas of endangered species habitat Does Not Apply
Social
Scale of the Organization
Describe how the organisation defines its "Operation" For the purpose of this report, Excellon
Resources is defining its operations as follows:

1. Care and maintenance operations in Mexico
2. Corporate headquarters in Toronto, Canada
3. Explorations in Saxony, Germany and Kilgore
USA
Report the total number of operations 4
Employment
Scale of the Organization
Report the total number of direct employees worldwide (exclude contractors) 73
Includes 3 payroll employees at the Kilgore
project.
Report the total number of male direct employees worldwide (exclude contractors) 55
Report the total number of female direct employees worldwide (exclude contractors) 18
Report the total number of contract employees worldwide 41
Includes 4 contractors in Kilgore and 2 in Silver
City.
Female employees and contractors as percentage of total employees and contractors 19.2982%
Male employees and contractors as percentage of total employees and contractors 80.7018%
Non-binary employees and contractors as percentage of total employees and contractors 0.0000%
Total number of employees and contractors with gender not disclosed 0
Employees and contractors with gender not disclosed as percentage of total employees and contractors 0.0000%
Employee Information
Report the total number of direct employees by employment type (permanent and temporary), by gender 73
Total number of permanent employees 73
Total number of permanent employees - female 18
Total number of permanent employees - male 55
Total number of permanent employees - Non-binary 0
Total number of permanent employees - Gender not disclosed 0
Total number of temporary employees 0
Total number of temporary employees - female 0
Total number of temporary employees - male 0
Total number of temporary employees - Non-binary 0
Total number of temporary employees - Gender not disclosed 0
Report the total number of non-guaranteed hours employees by gender 0
Total number of non-guaranteed hours employees - female 0
Total number of non-guaranteed hours employees - male 0
Total number of non-guaranteed hours employees - Non-binary 0
Report the total number of employees by employment type (full-time and part-time), by gender 73
Report the total number of full-time employees 73
Report the total number of part-time employees 0
Total number of full-time employees - female 18
Total number of part-time employees - female 0
Total number of full-time employees - male 55
Total number of part-time employees - male 0
Total number of full-time employees - Non-binary 0
Total number of part-time employees - Non-binary 0
Total number of full-time employees - Gender not disclosed 0
Total number of part-time employees - Gender not disclosed 0
Describe the methodologies and assumptions used to compile the data In the 2022 reporting period, the Miguel Auza
mill and Platosa mine entered into its care -and-
maintenance phase. This change in project
status resulted in the loss of 223 jobs due to
retrenchment.
Are the numbers reported in head count, full-time equivalent (FTE), or using another methodology In its operations, Excellon Resources does not
hire part-time employees.
Are the numbers reported at the end of the reporting period, as an average across the reporting period, or using another methodology The numbers reported at the end of the
reporting period are the numbers at the end of
the fiscal year 2022.
Provide contextual information necessary to understand the employment information provided In the 2022 reporting period, Excellon
Resources' Miguel Auza mill and Platosa mine
entered into its care -and- maintenance phase.
This change in project status resulted in the loss
of 223 jobs due to retrenchment.
Describe significant fluctuations, if any, in the number of employees during the reporting period and between reporting periods In the 2022 reporting period, Excellon
Resources' Miguel Auza mille and Platosa mine
decreased from 318 to 114 employees as a
result of the project entering its care- and-
maintenance phase.
Workers who are not employees
Report the total number of workers who are not employees and whose work is controlled by the organization 41
Describe the most common types of worker and their contractual relationship with the organization The only type of worker who are employees
and whose work is controlled by the
organization are third-party contractors.
The type of work they perform The primary type of work performed by
contractors in the Miguel Auza and Platosa
perform private security, information
technology and financial specialized work.
Report the total number of contractors by employment type (permanent and temporary), by gender 41
Total number of permanent contractors 41
Total number of permanent contractors - female 4
Total number of permanent contractors - male 37
Total number of permanent contractors - Non-binary 0
Total number of permanent contractors - Gender not disclosed 0
Total number of temporary contractors 0
Total number of temporary contractors - female 0
Total number of temporary contractors - male 0
Total number of temporary contractors - Non-binary 0
Total number of temporary contractors - Gender not disclosed 0
Report the total number of contractors by employment type (full-time and part-time), by gender 41
Total number of full-time contractors - female 4
Total number of part-time contractors - female 0
Total number of full-time contractors - male 37
Total number of part-time contractors - male 0
Total number of full-time contractors - Non-binary 0
Total number of part-time contractors - Non-binary 0
Total number of full-time contractors - Gender not disclosed 0
Total number of part-time contractors - Gender not disclosed 0
Describe the methodologies and assumptions used to compile the information about workers who are not employees. The numbers provided for workers who are not
employees reflect the total number of workers
at the end of the fiscal year 2022.
Is the number of workers who are not employees reported in head count, full-time equivalent (FTE), or using another methodology The number of workers disclosed is reported in
head count.
Is the number of workers who are not employees reported at the end of the reporting period, as an average across the reporting period, or using another methodology The number of workers who are not employees
are reported as the total head count at the end
of the fiscal year 2022.
Describe significant fluctuations, if any, in the number of workers who are not employees during the reporting period and between reporting periods No significant fluctuations were experienced by
workers who are not employees during the
reporting period as a result of Miguel Auza and
Platosa projects entering the the care and
maintenance phase.
Turnover
Report the total number and rate of employee turnover during the reporting period, by age group, and gender
All Employees
Total number of turnover (the number that left during the period) 223
As mentioned, in November 2022, Excellon
announced the wind-down of operations at
Platosa and Miguel Auza and transitioned both
facilities into Care& Maintenance phase. This
transition impacted the total number of
workers left in 2022.
Turnover & Age Breakdown
Identify types of employees captured in the turnover rate calculations
   •  All employees on the payroll
   •  Employees on temporary layoff
   •  Employees on leave of absence or furlough
For the purpose of this report, Excellon
Resources Inc. is including only full-time
employees. For the current year, 100% of our
employment type was full-time employees.
Diversity and Equal Opportunity
Report the percentage of employees per employee category in each of the following diversity categories
Board of Directors
Total Board of Directors 6
Percent Male 83.3333%
Percent Female 16.6667%
Percent Non-Binary 0.0000%
Percent under 30 years of age 0.0000%
Percent between 30 and 50 years of age 14.2857%
Percent over 50 years of age 80.0000%
Senior Management
Total Senior Managers 5
Percent Male 100.0000%
Percent Female 0.0000%
Percent Non-Binary 0.0000%
Percent under 30 years of age 0.0000%
Percent between 30 and 50 years of age 40.0000%
Percent over 50 years of age 60.0000%
Salaried (excluding Senior Management)
Total Salaried (excluding Senior Management) 11
Percent Male 63.6364%
Percent Female 36.3636%
Percent Non-Binary 0.0000%
Percent under 30 years of age 9.0909%
Percent between 30 and 50 years of age 81.8182%
Percent over 50 years of age 9.0909%
Technical Employees (skilled hourly)
Total Technical Employees 9
Percent Male 55.5556%
Percent Female 44.4444%
Percent Non-Binary 0.0000%
Percent under 30 years of age 22.2222%
Percent between 30 and 50 years of age 55.5556%
Percent over 50 years of age 22.2222%
Production Employees (unskilled hourly)
Total Production Employees 48
Production employees correspond to unionized
personnel in Mexico.
Percent Male 81.2500%
Percent Female 18.7500%
Percent Non-Binary 0.0000%
Percent under 30 years of age 6.2500%
Percent between 30 and 50 years of age 93.7500%
Percent over 50 years of age 0.0000%
Contractors:
Total Contractors 41
Percent Male 90.2439%
Percent Female 9.7561%
Percent Non-Binary 0.0000%
Percent under 30 years of age 2.4390%
Percent between 30 and 50 years of age 9.7561%
Percent over 50 years of age 87.8049%
Labour Relations
Collective Bargaining Agreements
Percentage of total direct employees covered by collective bargaining agreements 31.5789%
For employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations Production workers for the Miguel Auza and
Platosa projects are all unionized workers.
Notice Periods
Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them 2
As per the collective bargaining
agreement,  notice is generally given  a week in
advance through meetings, so that union
representatives and area leaders make the
information available to their staff.

In the case of the Miguel Auza and Platosa
retrenchment process, the Company provided
formal notification 2 months prior to
retrenchment.
If your organization is subject to collective bargaining agreements, is the notice period and provisions for consultation and negotiation specified in those agreements Yes
During 2022, the Company had two Labor
Actions related to the unions at the operations
in Mexico:

The first one started in March 2022, when the
Platosa Union commenced a Labor Action at
the Platosa Mine; the issue was solved
promptly, and by April 1, 2022, the Company
announced the termination of this Labor Action
at Platosa.

The second Labor Action occurred in December
after the Company ceased operations in
October 2022. Excellon settled termination
benefits with 72% of its unionized and 80% of
its non-unionized workforce in Mexico.

The remaining union initiated a strike at the
Miguel Auza Mill on December 5, 2022. At the
Platosa Mine, the union has effectively been on
strike since December 9, 2022, although it has
yet to initiate a strike legally.  Negotiations are
still ongoing for the Care and Maintenance
phase.
Occupational Health and Safety
Work-related Injuries
Injuries - For all employees
i. Number of fatalities as a result of work-related injury 0
i. Rate of fatalities resulting from work-related injury. Note: calculating per 200,000 hours worked 0.000
ii. Number of high-consequence work-related injuries (excluding fatalities) 0
ii. Rate of high-consequence work-related injuries (excluding fatalities) 0.000
iii. Number of recordable work-related injuries 5
There were no recordable work-related
accidents or incidents in our exploration
activities.
iii. Rate of recordable work-related injuries 1.730
iv. Main types of work-related injury, e.g., confined space, trips, falls, etc. Slips and falls were the prevalent injury in
2022. One worker experienced a bone fracture
in his hand, this was the most serious injury
during the year.
In 2022 safety focused on improving hazard
recognition and correction and workplace
conditions.
v. Number of hours worked 577,888
Lost Time Injuries (LTIs) 5
Lost Time Injuries Rate (LTIR) 1.730
Injuries - workers who are not employees but whose work and/or workplace is controlled by the organization
i. Number of fatalities as a result of work-related injury 0
i. Rate of fatalities resulting from work-related injury. Note: calculating per 200,000 hours 0.000
ii. Number of high-consequence work-related injuries (excluding fatalities) 1
ii. Rate of high-consequence work-related injuries (excluding fatalities) 1.642
iii. Number of recordable work-related injuries 1
iii. Rate of recordable work-related injuries 1.642
iv. Main types of work-related injury, e.g., confined space, trips, falls, etc. Contractor became distracted while working
on a moving machine injuring his hand and
resulting in the need for emergency medical
care.
v. Number of hours worked 121,804
Lost Time Injuries (LTIs) 1
Lost Time Injuries Rate (LTIR) 1.642
Combined (Employees and non-employees, but controlled by the organization):
Total Hours Worked 699,692
Total number of all work-related injuries 7
Rate of work-related injuries 2.001
Total Lost Time Injuries (LTIs) 6
Lost Time Injuries Rate (LTIR) 1.715
Report the work-related hazards that pose a risk of high-consequence injury, including
i. How have these hazards been determined High-consequence hazards are determined
through Health & Safety procedures
implemented by area. These procedures are
updated annually and after each high-
consequence incident.
ii. Which of these hazards have caused or contributed to high-consequence injuries during the reporting period Falls on the same surface, falls on different
levels, puncture wounds and caught-in or -
between incidents, were the most frequently
suffered in this reporting period.
iii. Actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls The following actions are taken to eliminate
hazards:
•     Workplace investigation, review,
supervisory and worker training.
•     Implementation of the STOP  system (Stop,
Think, Observe, Proceed).
•     Enforcement of Operative Procedures and
Safety practices.
•     Preventive safety meetings with
superintendents.
•     Weekly safety meetings are held to address
and follow up on the identified hazards.
•     ICAM's (Incident Cause Analysis Method)
are performed after each incident.
•     Housekeeping campaigns to avoid material
or waste accumulation that could cause
accidental falls.
•     Floor leveling to avoid trip hazards.

These procedures and actions apply to all of our
operations and exploration projects.
Report on actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls The following actions are taken to eliminate
hazards:
•     Safety talks are carried out at the beginning
of every shift.
•     Written safety shift instructions. are
provided.
•     STOP (Stop, Think, Observe, Proceed)
system audits are carried out.
•     Area inspections to identify and remediate
hazards.
Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded, e.g., short-term contractors No workers have been excluded from this
disclosure.
Disclose any contextual information necessary to understand how the data have been compiled, i.e., any standards, methodologies, and assumptions used Excellon Resources Inc. complies with Mexican
Secretary of Work, German and USA safety
regulations, standards and guidelines as they
apply to each of our operations. In addition,
when national standards fall below the
guidelines required by the Canadian
authorities, we apply the more stringent
guidelines to our activities.
Safety Training
Disclose the average number of training hours provided to its workforce for health, safety, and emergency management training
Average hours of health, safety, and emergency response training for (a) full-time/direct employees 149.32
Average hours of health, safety, and emergency response training for (b) contract employees 27.15
Security, Human Rights and Rights of Indigenous People
Identify the countries of operations within the World Bank's list of “Fragile and Conflict-Affected Situations” None
Describe the nature of any social risks, for all operating countries, that could have a material risk to operations The primary purpose of the Company's
relationships with communities and other
stakeholders within our areas of influence is to
ensure success in developing Company projects
in Mexico, Germany and the USA.

Although the Company is committed to a
socially responsible operation, the possibility of
emerging social, cultural, or political interests
against mining operations in the medium term
is not ruled out.
Describe due diligence practices and procedures with respect to indigenous rights of communities in which it operates or intends to operate Excellon Resources Inc. does not currently
operate in areas located in or adjacent to
indigenous land in Mexico.
Discuss practices and list procedures while operating in areas of conflict Excellon Resources Inc. does not currently
operate in areas located in or adjacent to active
conflict in Mexico.
Community Relations
Artisanal and Small-Scale Mining
Number of company operating sites where artisanal and small-scale mining (ASM) takes place on, or adjacent to, the site (not controlled by company/unauthorized) 0
Percentage of company operating sites where artisanal and small-scale mining (ASM) takes place on, or adjacent to, the site 0.0000%
Report the associated risks and the actions taken to manage and mitigate these risks No risk associated.
Programs
Report on community relations programs, objectives and achievements in the past 3 years Excellon Resources Inc.’s community relations
programs contribute to communities in several
ways. In Mexico, in addition to having employed
hundreds of people in the region, the Company
bought goods and services from small and
medium-sized local businesses within its area of
influence as part of its commitment to
improving the quality of life of the neighboring
communities.

In 2022 the Company invested more than
250,000 MXN$, which contributed to
improving the community’s health and well-
being in the area.
In 2022, Excellon Resources Inc. was active in
developing good community relations by
working alongside, volunteering, and
collaborating with the City of Dubois, Clark
County, Clark County School District, Dubois
Lions Club, and the Clark County Rodeo
Association.

In addition, Excellon contributed the following
cash donation support: $2,000 to the Clark
County Rodeo Association, $2,000 to the Clark
County Fair Board, and $35 to the Dubois Lions
Club to sponsor the associated Parade Trophy.

Excellon Idaho Gold is an Exploration member
of the Idaho Mining Association (IMA). Excellon
has been engaged with IMA addressing mining-
related matters and has been a Gold sponsor
($750). In 2022  we were Gold Sponsors
($2,500) of the Idaho Mining Conference.  

Excellon Idaho Gold made campaign
contributions in support of several local and
state-wide political candidates.

Actions with our communities
Excellon Mexico Community Programs 2022
Discuss the processes, procedures, and practices to manage risks and opportunities associated with the rights and interests of communities in areas where it conducts business Our site-level grievance mechanisms were
formally rolled out at both business units in
2018.

These tools are another way we demonstrate
our commitment to productive and trust-based
community relationships and respect for
human rights.
We continue to raise awareness of these tools
in local communities and simultaneously
emphasize that we welcome feedback from
stakeholders in any form, at any time, and will
do our best to resolve any concerns before they
rise to the level of a formal grievance.
Community Engagement Form Community Grievance and Request Form Excellon Community Grievance Mechanism
Risks and Opportunities
Disclose the total number of site shutdowns or project delays due to non-technical factors 0
In 2022, the company did not shutdown or have
any project delays resulting from non-technical
factors such as pending regulatory permits,
community resistance, or armed conflict.
Disclose the total aggregate duration (in days) of site shutdowns or project delays due to non-technical factors 0
Annual and Interim Reports

2020 Financials - Management Discussion &
Analysis
Governance
Climate Change
Oversight
Is there board-level oversight of climate-related issues within your organization Not currently, but we plan to do so within the
next two years
Responsibility
Provide the highest management-level position(s) or committee(s) with responsibility for climate-related issues Chief Executive Officer (CEO)
Nature of primary responsibility Assessing climate-related risks and
opportunities
Reporting
Frequency of reporting to the board on climate-related issues Quarterly
The Company has not identified any climate
change-related issue that needs to be reported
to the Board, but will report when needed in
the quarterly meeting.
Incentives
Do you provide incentives for the management of climate-related issues, including the attainment of targets No, and we do not plan to introduce them in the
next two years
Risk and Opportunity Management
Does your organization have a process for identifying, assessing, and responding to climate-related risks and opportunities No-we are planning to introduce a climate-
related risk management process in the next
two years
Our initial goal, established at the end of 2019,
for introducing a climate-related risk
management process in the next two years was
affected due to the COVID 19 pandemic
circumstances. However, the objective
continues and is under evaluation for
implementation in the next two years.
Risk Assessments
Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business No - risks exist, but none with potential to have
a substantive financial or strategic impact on
business
Opportunity Assessments
Have you identified any climate-related opportunities with the potential to have a substantive financial or strategic impact on your business No
In the next two years, we plan to carry out a
Climate Change Risks Assessment, which will
also identify the Company's opportunities
related to climate change.
Strategy
Have climate-related risks and opportunities influenced your organization’s strategy and/or financial planning No
The Company is in the process of adopting to
the Climate Change-related protocols and
guidelines of the Mining Association of Canada.
After finishing this process, Excellon Resources
Inc. will evaluate updating the organization’s
strategy and financial planning.
Water Management
Quality and Quantity Dependency
Rate the importance (current and future) of freshwater quality and quantity to the success of your business
Direct use importance rating Important
Indirect use importance rating Not very important
Rate the importance (current and future) of sufficient quantity of recycled, brackish and/or produced water for the success of your business
Direct use importance rating Important
Indirect use importance rating Not very important
Risk Assessments
Does your organization undertake a water-related risk assessment Yes, water-related risks are assessed
Select the options that best describe your procedures for identifying and assessing water-related risks
i. Coverage Partial
Water-related risks at each project are
assessed as part of our Environmental and
Social Impact Assessment. This assessment
includes superficial and underground water
sources, water availability and quality.
ii. Risk Assessment Procedure Water risks are assessed in an environmental
risk assessment
iii. Frequency of Risk Assessment More than once a year
iv. How far into the future are risks considered 1 to 3 years
Have you identified any inherent water-related risks with the potential to have a substantive financial or strategic impact on operations Yes, both in direct operations and the rest of
our value chain
Provide details of identified risks in your direct operations with the potential to have a substantive financial or strategic impact on your business, and your response to those risks
Risk 1
Type of risk Physical
Primary risk driver Physical – Flooding
Primary potential impact Reduction or disruption in production capacity
Risk timeframe Current up to one year
Magnitude of potential impact Low
Likelihood of potential impact Unlikely
Potential impact financial figure and explanation Short term loss to production, initiate alternate
dewatering support methods in the mine.
Primary response Develop flood emergency plans
Cost of response and description of response Short term loss to production, initiate alternate
dewatering support methods in mine.
Responsibility
Provide the highest management-level position(s) or committee(s) with responsibility for water-related issues Chief Executive Officer (CEO)
Policy
Does your organization have a documented water policy No, but we plan to develop one within the next
2 years
Reporting
Frequency of reporting to the board on water-related issues Quarterly
Incentives
Do you provide incentives to C-suite employees or board members for the management of water-related issues No, and we do not plan to introduce them in the
next two years
Strategy
Are water-related issues integrated into any aspects of your long-term strategic business plan Yes, water-related issues are integrated
If water-related issues are integrated into any aspects of your long-term strategic business plan, please describe further For year 2022, the de-watering program for the
mine was developed in conjunction with the
annual operational plan.
If water-related issues are integrated into any aspects of your long-term strategic business plan, identify the associated long-term time horizon 5-10 years
General Disclosure
Governance structure and composition
Describe its governance structure, including committees of the highest governance body; e.g., the Board of Directors, the Executives, the Board Environment Committee, Board Safety Committee, the Advisory Committee, etc. The Board of Directors (the “Board”) of
Excellon is responsible for the stewardship of
the Company, oversight of the management of
the business and affairs of the  Company, acting
in the best interest of the Company, and
performing such duties and approving certain
matters as may be required by applicable
legislation and regulations.
In 2022, the Board consisted of 6 members, 3
independent and 3 non-independent.

During 2022, the Board had 5
committees:  Audit, Compensation, Nominating
and Corporate Governance, Corporate
Responsibility and Technical, and Special
Opportunities.

For more information on Governance, please
refer to the Company's website and to the
attached 2022 Corporate Structure chart.

Corporate Governance
Board and Corporate Structure - ESG Report 2022
List the committees of the highest governance body that are responsible for decision making on and overseeing the management of the organization’s impacts on the economy, environment, and people; e.g., the Board of Directors, the Executives, the Board Environment Committee, Board Safety Committee, the Advisory Committee, etc The Corporate Responsibility & Technical
Committee is established to assist in the
Board's oversight of the Company’s risks,
opportunities, responsibilities, commitments,
activities, and performance relating to health,
safety, environmental affairs, community
relations, community development, human
rights, government relations, and technical,
operational matters.

Please refer to the Charter of the Corporate
Responsibility and Technical Committee for
more information.
Charter of the Corporate Responsibility and
Technical Committee
Delegation of responsibility for managing impacts
Describe whether the highest governance body has appointed any senior executives with responsibility for the management of organization’s impacts on the economy, environment, and people e.g., is it part of the Governance structure of the company, the CFO or internal audit reporting to the Board Yes
In 2022, the responsibility for economic,
environmental and social topics was delegated
to the Chief Operating Officer.
Describe whether the highest governance body has delegated responsibility for the management of impacts to other employees; Responsibility for economic, environmental and
social topics has been delegated to the COO,
who is part of the leadership team reporting to
the CEO.  The CEO reports - at least quarterly -
to the Corporate Responsibility and Technical
Committee on all related matters, and the
Committee reports to the Board, when
appropriate.
Consultation Process
Report the processes for consultations between stakeholders and the highest governance body on economic, environmental and social topics, e.g., for most mining companies it would be the executives and operations and not the Board, and if delegated, explain how Communications with stakeholders occur on a
regular basis, and as required by the Company's
operations management, community liaison
manager or government authorities.
Governance structure and composition
Describe the composition of the highest governance body and its committees by
Number of executive members 1
For the Nominating and Corporate Governance
Committee - see section 3.1 of the Committee's
Charter.
Number of non-executive members 5
Number of independent members 3
Less than 3 years of tenure of members on the governance body 3
3-6 years of tenure of members on the governance body 1
6-9 years of tenure of members on the governance body 1
More than 10 years of tenure of members on the governance body 1
Number of other significant positions and commitments held by each member, and the nature of the commitments Please refer to  the Directors and Officers
section (page 89) of our Annual Information
Form.
2022 Annual Information Form

Nominating & Corporate Governance
Committee Charter
Number of Male governance body members 5
Number of Female governance body members 1
Number of members from under-represented social groups 1
Description of competencies relating to economic, environmental, and social topics The Corporate Responsibility and Technical
Committee is comprised of Messrs. Laurence
W. Curtis, Craig Lindsay, and Jeff Swinoga.  

Please refer to  bios found on the Directors and
Officers section (page 89) of our Annual
Information Form.
2022 Annual Information Form
Description of stakeholder representation The Board is comprised of a combination of
independent and non-independent members,
none of whom represent any other
stakeholders of the Company or have been
nominated by shareholders.
Board Diversity
Do you have a diversity policy and if so, provide details, link to the policy or attach the file Please refer to the Company's Board Diversity
and Renewal Policy.
Board Diversity and Renewal Policy
Chair of the highest governance body
Is the chair of the highest governance body is also a senior executive in the organization No
Conflicts of Interest
Describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated Please refer to the attached document for a
description of how Excellon Resources Inc.
manages conflicts of interest at the board level.
Code of Business Conduct and Ethics
Excellon Conflict of Interest
Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum, conflicts of interest relating to Yes
Cross-board membership Yes
Cross-shareholding with suppliers and other stakeholders Yes
Existence of controlling shareholder Yes
Related parties, their relationships, transactions, and outstanding balances Yes
Collective knowledge of highest governance body
Report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development., e.g., board training All directors are provided with comprehensive
information about Excellon and its subsidiaries.
Directors have the opportunity to meet with
senior management to obtain insight into the
operations of Excellon and its subsidiaries.
Excellon Board Knowledge of Material ESG Issues
Evaluation of Highest Governance Body
Describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices As per the Nominating and Corporate
Governance Committee Charter, the
Committee is responsible for overseeing the
evaluation of the Board, Committees of the
Board and the contribution of individual
directors, including their performance with
respect to governance of economic,
environmental, and social topics.
Transparency
Describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development The Board has delegated responsibility and
accountability to the Corporate Responsibility
& Technical Committee.
The Committee  oversees  the Corporation’s
purpose, values and mission statements,
strategies, policies, and goals related to
economic, environmental, and social topics.

Charter of the Corporate Responsibility and
Technical Committee
Excellon CR & Technical Committee Responsibilities
Describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people Please refer to the mandates of the Corporate
Responsibility and Technical Committee.
Charter of the Corporate Responsibility and
Technical Committee
Describe whether and how the highest governance body engages with stakeholders to support these processes Yes
Responsibility for economic, environmental and
social topics has been delegated to the Chief
Operating Officer, who is part of the leadership
team reporting to the CEO.  The CEO reports -
at least quarterly - to the Corporate
Responsibility and Technical Committee on all
related matters, and the Committee reports to
the Board, where appropriate.

Communications occur on a regular basis and in
specific circumstances as required between the
operations management and community liaison
manager, government and legal representation
to the stakeholders.
Ethics
Describe the management system and due diligence procedures for assessing and managing corruption and bribery risks internally and associated with business partners in its value chain Please refer to the attached  Anti-Bribery and
Anti-Corruption Policy and Statement.
Anti-Bribery and Anti-Corruption Policy Excellon Anti-Bribery and Anti-Corruption Statement
Report net production from activities located in the countries with the 20 lowest rankings in Transparency International’s Corruption Perception Index (CPI) (Saleable tonne) 0
Anti-Corruption
Communication and Training
i) Total number of governance body members that have received training on anti-corruption, broken down by region 6
ii.) Total percentage of governance body members that have received training on anti-corruption, broken down by region 100.0000%
Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region 114
1a. Total number of employees that received training on anti-corruption 114
Total number of employees 114
1b. Total percentage of employees that received training on anti-corruption 100.0000%
Every year employees receive training on the
various Company policies, such as, business
conduct, anti-bribery and anti-corruption,
whistleblower, and disclosure. Employees sign
a compliance letter once training is completed.
2a. Total number of senior employees that received training on anti-corruption 4
Total number of senior employees 5
2b. Percentage of senior employees that received training on anti-corruption 80.0000%
3a. Total number of middle management employees have received training on anti-corruption 11
Total number of middle management employees 11
3b. Percentage of middle management employees have received training on anti-corruption 100.0000%
4a. Total number of technical employees that received training on anti-corruption 9
Total number of technical employees 9
4b. Percentage of technical employees that received training on anti-corruption 100.0000%
5a. Total number of production employees that received training on anti-corruption 89
Total number of production employees 89
5b. Percentage of production employees that received training on anti-corruption 100.0000%
General Disclosure
Remuneration
Describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people Please refer to the attached file on the Board
Compensation Committee and its role in
awarding ESG-related remuneration.
Management Information Circular
EXN Compensation Committee
How the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration We handle stakeholders' views on a case-by-
case basis as questions are raised. The
Company also holds an Annual General
Meeting where we take questions from
stakeholders and address them.
Report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable All matters related to remuneration, including
policies and proposals, are handled and
approved internally by the Compensation
Committee. Please refer to the  Compensation
Committee  Charter for more information.
Charter of the Compensation Committee
Tax
Describe the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
i. The approach to engagement with tax authorities Excellon Resources Inc. is a member of the
Mexican Mining Chamber CAMIMEX and
receives information on tax issues from these
industry groups.  We liaise with tax authorities
through specialized firms to ensure we comply
with existing tax regulations and any changes
to these regulations legislated by host
governments. In Canada and the US, the
Company relies on third parties (qualified
representatives) to interact with the CRA and
IRS respectively.
ii. The approach to public policy advocacy on tax We do not directly engage in public policy
advocacy on taxes. As members of mining
industry groups we may support industry
positions on tax policies.
iii. The processes for collecting and considering the views and concerns of stakeholders, including external stakeholders As members of mining industry groups we may
support industry positions on tax policies.
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