66 CapitaLand Integrated Commercial Trust References GRI Content Index GRI Standard Disclosure References and reason for omission (if applicable) GRI 2: General Disclosures 2021 2-26 Mechanisms for seeking advice and raising concerns AR Corporate Governance (Pg 75 - 99) SR Governance (Pg 56 - 57) Social Framework 2-27 Compliance with laws and regulations AR Corporate Governance (Pg 75 - 99) SR Governance (Pg 55 - 58) SR Health & Safety (Pg 30 - 31) 2-28 Membership associations SR Sustainability Approach (Pg 13) SR A Curated Approach for Stakeholders (Pg 34 - 345) 2-29 Approach to stakeholder engagement SR Social (Pg 30 - 52) 2-30 Collective bargaining agreements SR Our Employees (Pg 49) MATERIAL TOPICS GRI 3: Material Topics 2021 3-1 Process to determine material topics SR Sustainability Approach (Pg 13 - 14) 3-2 List of material topics SR Sustainability Approach (Pg 14) SR Material Topics & Boundaries (Pg 60) TOPIC-SPECIFIC STANDARDS Economic Performance and Benefit to Stakeholders GRI 3: Material Topics 2021 3-3 Management of material topics AR Financial Review (Pg 28- 29) SR Financial (Pg 59) SR Sustainability Approach (Pg 11 - 14) GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed AR Financial Review (Pg 28- 29) SR Financial (Pg 59) 201-2 Financial implications and other risks and opportunities due to climate change SR Managing Climate Change (Pg 18 - 21) GRI 202: Market Presence 2016 202-2 Proportion of senior management hired from the local community SR Our Employees (Pg 47) GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported SR Social Integration (Pg 33) Business Ethics and Risk Management GRI 3: Material Topics 2021 3-3 Management of material topics AR Risk Management (Pg 69 - 74) SR Governance (Pg 55 - 58) GRI 205: AntiCorruption 2016 205-1 Operations assessed for risks related to corruption AR Risk Management (Pg 69 - 74) SR Our Suppliers (Pg 52) SR Governance (Pg 55 - 57) 205-2 Communication and training on anticorruption policies and procedures SR Governance (Pg 55 - 57) 205-3 Confirmed incidents of corruption and actions taken SR Governance (Pg 57) GRI 415: Public Policy 2016 415-1 Political contributions SR Governance (Pg 57) GRI 417: Marketing and Labelling 2016 417-3 Incidents of non-compliance concerning marketing communications No instances of non-compliance concerning marketing communications. GRI 418: Customer Privacy 2016 418-1 Substantiated complaints regarding breaches of customer privacy and losses of customer data No substantiated complaints regarding breaches of customer privacy and losses of customer data. Energy Efficiency GRI 3: Material Topics 2021 3-3 Management of material topics SR Environmental (Pg 17 - 29) GRI 302: Energy 2016 302-1 Energy consumption within the organisation SR Environmental (Pg 17, 25 - 26) Key ESG Performance Summary 2024 302-2 Energy consumption outside of the organisation SR Environmental (Pg 17, 25 - 26) Key ESG Performance Summary 2024 302-3 Energy intensity SR Operational Efficiency (Pg 26) Key ESG Performance Summary 2024 302-4 Reduction of energy consumption SR Operational Efficiency (Pg 26) Key ESG Performance Summary 2024 302-5 Reductions in energy requirements of products and services SR Operational Efficiency (Pg 28 - 29)
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