Page 147 - 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 206: 206-1 Legal actions for Our Approach to 33
Anti-competitive anti-competitive behavior, Sustainability – Corporate
Behaviour 2016 anti-trust and monopoly Governance
practices Our Approach to 36
Sustainability – Ethics and
Compliance
Our Approach to 36-37
Sustainability –
Anti-Corruption and
Anti-Bribery
Compliance
GRI 3: Material 3-3 Management of Material Our Approach to 36
Topics 2021 Topics Sustainability – Ethics and
Compliance
GRI 207: Tax 2019 207-1 Approach to tax Our Approach to 37
Sustainability – Tax
Management
207-2 Governance, control and risk Our Approach to 36
management Sustainability – Risk
Management
Anti-Corruption
GRI 3: Material 3-3 Management of Material Our Approach to 33-37
Topics 2021 Topics Sustainability – Corporate
Governance
Our Approach to 36
Sustainability – Ethics and
Compliance
GRI 205: 205-2 Communication and training Our Approach to 36-37
Anti-corruption 2016 about anti-corruption Sustainability –
policies and procedures Anti-Corruption and
Anti-Bribery
205-2a to 2025-2e: Not
Applicable as Apical does
not have this
205-3 Confirmed incidents of Our Approach to 37
corruption and actions taken Sustainability –
Anti-Corruption and
Anti-Bribery

146 SUSTAINABILITY REPORT 2023 APICAL GROUP 147