GRI CONTENT INDEX

SUSTAINABILITY REPORT 2022

1

GOLDEN AGRI-RESOURCES LTD

G R I C O N T E N T I N D E X

Statement of use

This report has been prepared in accordance with the Global Reporting Initiative (GRI) Standards - Core Option. The GRI

Standards set out the principles and disclosures that organisations can use to report their economic, environmental, and

social performance and impacts. Our GRI content index specifies each of the GRI Standards disclosures included in our

2022 Sustainability Report,2022 Annual Reportandcorporate website

Applicable GRI Sector Standard(s) GRI 13: Agriculture, Aquaculture and Fishing Sectors

GRI STANDARD/

DISCLOSURE

LOCATION

GRI SECTOR STANDARD EXTERNALLY

OTHER SOURCE

REF. NO.

ASSURED

GENERAL DISCLOSURES

GRI 2: General

2-1 Organisational details

About GAR, p21

Disclosures 2021

2-2 Entities included in the organisation's

About this report, p3

sustainability reporting

2-3 Reporting period, frequency and

About this report, p3

contact point

2-4 Restatements of information

Available throughout

where relevant

2-5 External assurance

About this report, p3

2-6 Activities, value chain and other

About GAR, p21

business relationships

Marketplace and supply chain, p40

2-7 Employees

Our people, p66

2-8 Workers who are not employees

Information not available

2-9 Governance structure and composition

Our ESG approach, p26

2-10 Nomination and selection of the

AR 2022: corporate governance report, p46

highest governance body

2-11 Chair of the highest governance body

AR 2022: board of directors, p32

2-12 Role of the highest governance body

Our ESG approach, p26

in overseeing the management of impacts

2-13 Delegation of responsibility for

Our ESG approach, p29

managing impacts

2-14 Role of the highest governance body

Our ESG approach, p29

in sustainability reporting

GRI CONTENT INDEX

SUSTAINABILITY REPORT 2022

2

GOLDEN AGRI-RESOURCES LTD

GRI STANDARD/ DISCLOSURE

LOCATION

GRI SECTOR STANDARD EXTERNALLY

OTHER SOURCE

REF. NO.

ASSURED

GENERAL DISCLOSURES

GRI 2: General Disclosures 2021

2-15 Conflicts of interest

AR 2022: corporate governance report, p47

2-16 Communication of critical concerns

Grievances, p31

Grievance dashboard

2-17 Collective knowledge of the highest

AR 2022: corporate governance report, p46

governance body

2-18 Evaluation of the performance of the

AR 2022: corporate governance report, p56

highest governance body

2-19 Remuneration policies

AR 2022: corporate governance report, p57

2-20 Process to determine remuneration

AR 2022: corporate governance report, p57

2-21 Annual total compensation ratio

AR 2022: corporate governance report, p59

2-22 Statement on sustainable

Chairman statement, p4

development strategy

2-23 Policy commitments

Our ESG approach, p27

2-24 Embedding policy commitments

Our ESG approach, p27

2-25 Processes to remediate negative

Grievances, p31

impacts

Grievance dashboard

2-26 Mechanisms for seeking advice and

Grievances, p31

raising concerns

Grievance dashboard

2-27 Compliance with laws and regulations

Our ESG approach, p30

2-28 Membership associations

Our People, p68

2-29 Approach to stakeholder engagement

Stakeholder engagement, p38

2-30 Collective bargaining agreements

Our People, p69

MATERIAL TOPICS

GRI 3: Material

3-1 Process to determine material topics

Materiality, p35

Topics 2021

3-2 List of material topics

Materiality, p35

Economic performance

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 201: Economic

201-1 Direct economic value generated and

About GAR, p24

13.22 Economic inclusion

Performance 2016

distributed

201-2 Financial implications and other

Climate Change, p92

13.22 Economic inclusion

risks and opportunities due to climate

change

GRI CONTENT INDEX

SUSTAINABILITY REPORT 2022

3

GOLDEN AGRI-RESOURCES LTD

GRI STANDARD/

DISCLOSURE

LOCATION

GRI SECTOR STANDARD EXTERNALLY

OTHER SOURCE

REF. NO.

ASSURED

MATERIAL TOPICS

Market presence

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 202: Market

202-1 Ratios of standard entry level wage

Our People, p74

13.21 Living income and

Presence 2016

by gender compared to local minimum

living wage

wage

Indirect economic impacts

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 203: Indirect

203-1 Infrastructure investments and

GAR in the community, p57

13.22 Economic inclusion

Economic Impacts

services supported

2016

203-2 Significant indirect economic

GAR in the community, p59

13.22 Economic inclusion

impacts

Procurement practices

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 204:

204-1 Proportion of spending on local

Marketplace and supply chain, p42

13.23 Supply chain

Procurement

suppliers

traceability

Practices 2016

Anti-corruption

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

205-2 Communication and training about

Our ESG approach, p30

13.26 Anti-corruption

anti-corruption policies and procedures

205-3 Confirmed incidents of corruption

Our ESG approach, p30

13.26 Anti-corruption

and actions taken

Anti-competitive behavior

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 206: Anti-

206-1 Legal actions for anti-competitive

No legal actions for anti-competitive behavior,

13.25 Anti-competitive

competitive

behavior, anti-trust, and monopoly

anti-trust, and monopoly practices were reported

behavior

Behavior 2016

practices

in 2022.

GRI CONTENT INDEX

SUSTAINABILITY REPORT 2022

4

GOLDEN AGRI-RESOURCES LTD

GRI STANDARD/

DISCLOSURE

LOCATION

GRI SECTOR STANDARD EXTERNALLY

OTHER SOURCE

REF. NO.

ASSURED

MATERIAL TOPICS

Tax

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 207: Tax 2019

207-1 Approach to tax

AR 2022: financial review, p25

Not applicable

207-2 Tax governance, control, and risk

AR 2022: enterprise risk management, p44

Not applicable

management

207-3 Stakeholder engagement and

AR 2022: financial review, p25

Not applicable

management of concerns related to tax

Materials

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

Energy

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 302: Energy

302-1 Energy consumption within the

Our CDP Climate Change

Not applicable

2016

organisation

Questionnaire

302-3 Energy intensity

Our CDP Climate Change

Not applicable

Questionnaire

302-4 Reduction of energy consumption

Our CDP Climate Change

Not applicable

Questionnaire

Water and effluents

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 303: Water

303-1 Interactions with water as a shared

Our environmental management, p84

13.7 Water and effluents

and Effluents

resource

2018

303-2 Management of water discharge-

Our environmental management, p87

13.7 Water and effluents

related impacts

303-3 Water withdrawal

Our environmental management, p88

13.7 Water and effluents

303-4 Water discharge

Our environmental management, p88

13.7 Water and effluents

303-5 Water consumption

Our environmental management, p88

13.7 Water and effluents

Biodiversity

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI CONTENT INDEX

SUSTAINABILITY REPORT 2022

5

GOLDEN AGRI-RESOURCES LTD

GRI STANDARD/

DISCLOSURE

LOCATION

GRI SECTOR STANDARD EXTERNALLY

OTHER SOURCE

REF. NO.

ASSURED

MATERIAL TOPICS

GRI 304:

304-1 Operational sites owned, leased,

Our CDP Forest

13.3 Biodiversity

Biodiversity 2016

managed in, or adjacent to, protected

Questionnaire

areas and areas of high biodiversity value

outside protected areas

304-2 Significant impacts of activities,

Our environmental management, p79

13.3 Biodiversity

products and services on biodiversity

304-3 Habitats protected or restored

Our environmental management, p80

13.3 Biodiversity

304-4 IUCN Red List species and national

Our IUCN Red List

13.3 Biodiversity

conservation list species with habitats in

areas affected by operations

Emissions

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

13.1 Emissions

Topics 2021

GRI 305:

305-1 Direct (Scope 1) GHG emissions

Our environmental management, p96

13.1 Emissions

Emissions 2016

305-2 Energy indirect (Scope 2) GHG

Our environmental management, p96

13.1 Emissions

emissions

305-3 Other indirect (Scope 3) GHG

Our environmental management, p96

13.1 Emissions

emissions

305-4 GHG emissions intensity

Our environmental management, p96

13.1 Emissions

305-5 Reduction of GHG emissions

Our environmental management, p96

13.1 Emissions

305-6 Emissions of ozone-depleting

Our environmental management, p96

13.1 Emissions

substances (ODS)

305-7 Nitrogen oxides (NOx), sulfur oxides

Our environmental management, p96

13.1 Emissions

(SOx), and other significant air emissions

Waste

GRI 3: Material

3-3 Management of material topics

Available throughout SR2022

Available throughout

Topics 2021

SR2022

GRI 306: Waste

306-1 Waste generation and significant

Our environmental management, p88

13.8 Waste

2020

waste-related impacts

306-2 Management of significant waste-

Our environmental management, p82

13.8 Waste

related impacts

306-3 Waste generated

Our environmental management, p88

13.8 Waste

306-4 Waste diverted from disposal

Our environmental management, p88

13.8 Waste

306-5 Waste directed to disposal

Our environmental management, p88

13.8 Waste

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gar - Golden Agri-Resources Ltd. published this content on 30 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 May 2023 00:18:16 UTC.