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P. 142

Our
                               About This   President’s   About    2023    Apical2030   Approach to   Transformative
                                Report  Statement  Apical  Highlights  Highlights  Sustainability  Partnerships

          APICAL GROUP
          SUSTAINABILITY REPORT 2023
          APPENDIX 1:

          GRI CONTENT INDEX





          This report has been prepared in accordance with the GRI Universal Standards (GRI 1: Foundation, GRI 2: General
          Disclosures, GRI 3: Material Topics) and GRI 13: Agriculture, Aquaculture, and Fishing Sector Standards. Several
          topics in GRI 13 are not relevant to Apical’s operations as a palm oil refinery company hence, not all standards
          in GRI 13 are reflected below. Where we were not able to meet the GRI Standards reporting requirements,
          we have included reasons for omission in the table.

           Statement of use     Apical has reported in accordance with the GRI Standards for the period of
                                January 1 to December 31, 2023
           GRI 1 used           GRI 1: Foundation 2021

           Applicable GRI Sector   GRI 13: Agriculture, Aquaculture, and Fishing Sector Standards
           Standard(s)


          GRI Standard     GRI         GRI Disclosure Title  Section References/    Page
                           Disclosure                        Reasons for Omission
                           Number
          General Disclosures
          GRI 2: General   Organisation profile
          Disclosures 2021
                           2-1         Organisation Details  About Apical           2-3, 8-13
                           2-2         Entities included in the   Reporting Framework  2
                                       organisation’s sustainability   About Apical  10
                                       reporting
                                                             2-2b to 2-2c: Not applicable
                           2-3         Reporting period, frequency   Reporting Framework; Point   2-3
                                       and contact point     of Contact
                           2-4         Restatements of information  Climate Action - GHG   75
                                                             Emission
                                                             Green Innovation – Water   83
                                                             Management
                           2-5         External assurance    External Assurance     2-3
                           Activities and Workers
                           2-6         Activities, value chain and   About Apical   8-13
                                       other business relationships  Transformative Partnerships   54
                                                             – Our Supply Chain Profile
                           2-7         Employees             About Apical           10
                                                             Inclusive Progress -   115-117
                                                             Employee Profile



          142  SUSTAINABILITY REPORT 2023                                                                                                                                            APICAL GROUP  143
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