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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













          Our material topics are listed and ranked in the updated matrix below. The x-axis represents the importance of
          each topic to our business while the y-axis represents the importance of each topic to Apical from the perspective
          of our external stakeholders.


                    High


                                                                           1
                  Importance to Stakeholder  29  27 28  25  18 20  14 19 15 13 17  16 11 8  9  6 4  2
                                                                    3
                                                                5
                                                      10
                                                          7
                                            23
                                                            12
                                                22
                                                24
                                            26
                                                        21




                    Low                   Importance to Apical’s Business           High


          ENVIRONMENT                  SUPPLY CHAIN                 SOCIETY
          3   Deforestation             1   Supply Chain Traceability and   7   Empowering Communities
          5   GHG Emissions               Transparency              10   Supporting Human Rights
          6   Waste                     4   Responsible Procurement
                                          Practices                 GOVERNANCE
          8   Climate Change Strategy
                                       15   Serving Smallholder Farmers  9   Systemic Risk Management
          14   Biodiversity
                                       16   Supplier Inclusiveness  11   Zero-tolerance Conduct/
          24   Water Use                                               Grievance Mechanism
                                       17   Sustainable Agriculture
          EMPLOYEES                    18   Labour Standards in the   13   Business Ethics
          12   Employee Health, Safety and   Supply Chain           19   Compliance
             Well-Being                27   Supplier Diversity      20   Transparency
          21   Training and Development                             22   Anti-Corruption
                                       PRODUCTS AND SERVICES
          25   Diversity and Inclusion                              23   Access to Remedy
                                        2   Product Quality and Safety
          26   Compensation and Benefits                            28   Board and Executive
          29   Freedom of Association                                  Compensation,
                                                                       Independence, and Diversity


 20  SUSTAINABILITY REPORT 2023                                                APICAL GROUP  21
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