133 SUSTAINABILITY STATEMENT Integrated Annual Report 2025 SUSTAINABILITY STATEMENT APPENDICES (CONT’D) GLOBAL REPORTING INITIATIVES (“GRI”) INDEX Statement of Use Al-`Aqar acknowledges that disclosures made in the SS2025 has been prepared in accordance with the GRI Standards. GRI STANDARD DISCLOSURE PAGE REFERENCE/ REASONS FOR OMISSIONS GRI 2: General Disclosures 2021 2-1 Organisational details Page 71 2-2 Entities included in the organisation’s sustainability reporting 2-3 Reporting period, frequency and contact point 2-5 External assurance 2-6 Activities, value chain and other business relationships Pages 32-33 2-7 Employees Pages 107-122 2-8 Workers who are not employees Page 112 2-9 Governance structure and composition Page 10 2-10 Nomination and selection of the highest governance body Information provided within the standalone CG Report 2-11 Chair of the highest governance body 2-12 Role of the highest governance body in overseeing the management of impacts 2-13 Delegation of responsibility for managing impacts 2-14 Role of the highest governance body in sustainability reporting 2-15 Conflicts of interest 2-16 Communication of critical concerns 2-17 Collective knowledge of the highest governance body 2-18 Evaluation of the performance of the highest governance body 2-19 Remuneration policies 2-20 Process to determine remuneration 2-21 Annual total compensation ratio 2-22 Statement on sustainable development strategy Pages 79-81 2-23 Policy commitments Pages 96-97 2-24 Embedding policy commitments 2-25 Processes to remediate negative impacts Pages 98-100 2-26 Mechanisms for seeking advice and raising concerns 2-27 Compliance with laws and regulations 2-28 Membership associations Page 128 2-29 Approach to stakeholder engagement Pages 72-74 GRI 3: Material Topics 2021 3-1 Process to determine material topics Page 75 3-2 List of material topics Page 76 3-3 Management of material topics Pages 79-128
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