Page 143 - APICAL_SR2023

Materiality
Assessment Appendix 1: Appendix 2: Appendix 3:
Climate Green Inclusive and Stakeholder GRI Content Assurance Glossary of
Action Innovation Progress Engagement Index Statement Terms

GRI Standard GRI GRI Disclosure Title Section References/ Page
Disclosure Reasons for Omission
Number
GRI 2: General 2-8 Workers who are not Not applicable as Apical
Disclosures 2021 employees does not have workers who
(continued) are not employees
Governance
2-9 Governance structure and Our Approach to 34-35
composition Sustainability – Sustainability
Governance
2-9c: We do not report as
we are not a public-listed
company
2-10 Nomination and selection of We do not report as we are
the highest governance body not a public-listed company
2-11 Chair of the highest Our Approach to 34-35
governance body Sustainability – Sustainability
Governance
2-11b: We do not report as
we are not a public-listed
company
2-12 Role of the highest Our Approach to 34-35
governance body in Sustainability – Sustainability
overseeing the management Governance
of impacts Materiality Assessment and 137-141
Stakeholder Engagement –
Stakeholder Engagement
2-13 Delegation of responsibility Our Approach to 34-35
for managing impacts Sustainability – Sustainability
Governance
Climate Action – Managing 72-73
our Environmental Footprint
2-14 Role of the highest Our Approach to 34-35
governance body in Sustainability – Sustainability
sustainability reporting Governance
2-15 Conflicts of interest We do not report as we are
not a publicly listed company
2-16 Communication of critical Our Approach to 37-40
concerns Sustainability – Feedback
Channels for Stakeholders

142 SUSTAINABILITY REPORT 2023 APICAL GROUP 143