FGV Sustainability Report 2022/2023

APPENDICES SEC 5 118 GRI CONTENT INDEX GRI Disclosure GRI Disclosure Description Page Number GRI 2: General Disclosures 2021 Strategy, policies and practices 2-22 Statement on sustainable development strategy 6 - 10 2-23 Policy commitments 41, 53, 58 2-24 Embedding policy commitments 16 - 19 2-25 Processes to remediate negative impacts 41 - 42, 57 2-26 Mechanisms for seeking advice and raising concerns 57 2-27 Compliance with laws and regulations 41 - 47, 53 - 56 2-28 Membership associations - Stakeholder engagement 2-29 Approach to stakeholder engagement 20, 108 - 111 2-30 Collective bargaining agreements 56 GRI 3: Material Topics 2021 3-1 Process to determine material topics 112 -113 3-2 List of material topics 114 3-3 Management of material topics 114 - 116 Standard Disclosures Page Number PROMOTING ECONOMIC GROWTH Material Matter: Operational Excellence GRI 3: Material Topics 2021 3-3 Management approach 24 Material Matter: Traceability, Responsible Sourcing & Supply Chain Management GRI 3: Material Topics 2021 3-3 Management approach 30 GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers 31 GRI 308: Supplier Environmental Assessment 2016 308-2 Negative environmental impacts in the supply chain and action taken 31 - 32 Material Matter: Regulatory Compliance & Sustainability Certifications GRI 3: Material Topics 2021 3-3 Management approach 34 Material Matter: Business Development & Product Quality GRI 3: Material Topics 2021 3-3 Management approach 36 Material Matter: Economic Impact GRI 3: Material Topics 2021 3-3 Management approach 38

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