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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 404: Training   404-2b   Programmes for continued   Not applicable as Apical
          and Education 2016           employability and the   does not have this
          (continued)                  management of career
                                       endings from retirement or
                                       termination of employment
                           404-3       Percentage of employees   Inclusive Progress – Training   126
                                       receiving regular     and Development
                                       performance and career
                                       development reviews
          Compensation and Benefits
          GRI 3: Material   3-3        Management of Material   Inclusive Progress – Looking   113-114
          Topics 2021                  Topics                After our People
          GRI 202: Market   202-1      Ratios of standard entry level  Our Approach to   33-35
          Presence 2016                wage by gender compared   Sustainability – Corporate
                                       to local minimum wage  Governance
                                                             Inclusive Progress –   115-117
                                                             Employee Profile
                                                             Inclusive Progress – Fair   117-119
                                                             wages and employee
                                                             benefits
                           202-2       Proportion of senior   Inclusive Progress – Fair   120
                                       management hired from the   wages and employee
                                       local community       benefits
          GRI 401:         401-2       Benefits provided to full-time  Inclusive Progress – Fair   120-122
          Employment 2016              employees that are not   wages and employee
                                       provided to temporary or   benefits
                                       part-time employees
                           401-3       Parental leave        Inclusive Progress – Fair   120-121
                                                             wages and employee
                                                             benefits
          GRI 405: Diversity   405-2   Ratio of basic salary and   Inclusive Progress – Fair   117-119
          and Equal                    remuneration of women to   wages and employee
          Opportunity 2016             men                   benefits
          Freedom of Association
          GRI 3: Material   3-3        Management of Material   Inclusive Progress – Looking   113-114
          Topics 2021                  Topics                After our People




 152  SUSTAINABILITY REPORT 2023                                               APICAL GROUP  153
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