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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













                                                       Notes:
          SET       Supplier Engagement Team
                                                       1.   List of Conversion Factors
          SFA       Suppliers Self-Assessment
                                                           Conversion factors used to calculate energy
          SGD       Singapore Dollar                      consumption were derived from:
          SIA       Social Impact Assessment              •   ISCC Emission 205 methodology
                                                          •    CDP Technical Note: Conversion of fuel data to
          SIMP      Social Impact Management Plan
                                                             MWh
          SIMS      Sustainability Impact Measurement System
                                                          •    Elgas (2021), LPG (propane) Gas Unit
          SLL       Sustainability-Linked Loan               Conversions: Gas in kg, Litres, MJ, kWh & m³
                                                           Conversion factors used to calculate emissions
          SLV       Sustainable Living Villages
                                                          intensity were derived from:
          SMETA     Sedex Members Ethical Trade Audit     •    2006 IPCC Guidelines for National Greenhouse
          SMILE     Smallholder Inclusion for better Livelihood &   Gas Inventories
                    Empowerment                           •    American Society of Heating, Refrigerating and
                                                             Air-Conditioning Engineers (ASHRAE) blend
          SOFI      Safety Opportunity for Improvement
                                                             composition
          SOPs      Standard Operating Procedures         •   JEC Well to tank report V5, 2020 EU- 205 ISCC
          SPOTT     Sustainability Policy Transparency Toolkit     •    Energy Market Authority (2020), 2019
                                                             Electricity Grid Emission Factor and Upstream
          SSL       Social, Security and Licensing
                                                             Fugitive Methane Emission Factor
          SVP       Shared Value Programme                •    National Environment Agency, (2018)
                                                             Greenhouse Gas (GHG) Emissions
          TCFD      Task Force on Climate-related Financial
                    Disclosure                               Measurement and Reporting Guidelines
                                                          •    Ministry of Ecology and Environment of the
          TDD       Traceability Declaration Document        People’s Republic of China (2019), Greenhouse
          TOP       Traceability Outreach Programme          Gas Emissions Report Supplementary Data
                                                             Sheet
          TPH       Tonnes Per Hour
                                                          •    International Energy Agency (2005), Energy
          TTM       Traceability to Mill                     Statistics Manual
                                                          •    Intergovernmental Panel on Climate Change,
          TTP       Traceability to Plantation
                                                             (2023) Sixth Assessment Report
          TVG       Traceability Verification Guidance
                                                          •    PLN (Perusahaan Listrik Negara) (2020)
          UDHR      Universal Declaration of Human Rights    Sustainability Report 2020
                                                          •    UK Government conversion factors for
          UML       Universal Mill List
                                                             company reporting of greenhouse gas
          UNGPs     United Nations Guiding Principles on     emissions
                    Business and Human Rights
          UN SDGs   United Nations Sustainable Development
                    Goals
          YEL       Yayasan Ekosistem Lestari

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