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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   2-25        Processes to remediate   Our Approach to     37
          Disclosures 2021             negative impacts      Sustainability – Feedback
          (continued)                                        Channels for our
                                                             Stakeholders
                                                             Our Approach to        38-40
                                                             Sustainability – Grievance
                                                             Mechanism
                                                             Materiality Assessment and   137-141
                                                             Stakeholder Engagement –
                                                             Stakeholder Engagement
                           2-26        Mechanisms for seeking   Our Approach to     37-40
                                       advice and raising concerns  Sustainability – Feedback
                                                             Channels for our
                                                             Stakeholders
                                                             Our Approach to        40
                                                             Sustainability –
                                                             Whistleblowing
                           2-27        Compliance with laws and   Our Approach to   36
                                       regulations           Sustainability – Ethics and
                                                             Compliance
                                                             Our Approach to        36-37
                                                             Sustainability – Anti-
                                                             Corruption and Anti-Bribery
                           2-28        Membership associations  Our Approach to     41-43
                                                             Sustainability – Partnerships,
                                                             Memberships, and
                                                             Certifications
                           Stakeholder Engagement
                           2-29        Approach to stakeholder   Our Approach to    20-22
                                       engagement            Sustainability – Materiality
                                                             Assessment
                                                             Materiality Assessment and   137-141
                                                             Stakeholder Engagement –
                                                             Stakeholder Engagement
                           2-30        Collective bargaining   Inclusive Progress – Diversity   122-124
                                       agreements            and Equal Opportunity






 144  SUSTAINABILITY REPORT 2023                                               APICAL GROUP  145
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