APPENDICES SEC 5 114 MATERIALITY ASSESSMENT Through the materiality assessment conducted during the reporting year, the list of material matters increased from 16 indicators to 20, incorporating four new material topics for each EESG pillar which include: • Economic: Economic Impacts • Environment: Water Use • Social: Smallholders • Governance: Anti-Corruption and Anti-Bribery All material matters were assessed on a scale ranging from Moderate Importance to Critical Importance. Energy Management emerged as the highest-scoring material topic across all EESG pillars with a score of 4.8, while Community Development and Diversity, Equity and Inclusion received the lowest scores of 2.7, respectively. Based on the findings of the material assessment, key material matters such as Regulatory Compliance and Sustainability Certifications, Waste Management, Occupational Health and Safety, Talent Development and Upholding Human Rights and Labour Standards are deemed critical for both FGV’s operations and stakeholders. The outcome of the materiality survey and workshop included data analysis to determine the top material matters to FGV based on levels of significance: MATERIALITY MATRIX MATERIALITY MATRIX Identified Material Matters Social Economic Environment New added material matter Importance to Stakeholders Medium Critical Importance to FGV Medium Critical Critical Importance LIST OF MATERIALITY MATTERS Medium Importance * Renamed Anti-Corruption and Anti-Bribery 1 1 Regulatory Compliance and Sustainability Certifications* 2 2 Business Development and Product Quality 3 3 6 8 4 5 7 Data Security and Protection 4 Corporate Governance and Risk Management* 5 Traceability, Responsible Sourcing and Supply Chain Management 6 Economic Impact 7 Operational Excellence 8 Upholding Human Rights and Labour Standards 1 1 Occupational Health and Safety 2 3 2 Talent Development* 3 Waste Management 1 1 Climate Change* 2 Biodiversity and Land Management 3 3 Soil, Pest and Disease Management 4 4 5 Water Use 5 Energy Management* 6 6 Smallholders 4 4 5 Diversity, Equity, Inclusion* 5 Community Development 6 6 2
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