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Sustainability
ESG Disclosure Guideline Indexes

ESG Disclosure Guideline Indexes

GRI STANDARDS INDEX

This website references the GRI Sustainability Reporting Standards. This index shows the locations.

General Disclosures
Material Topics
Topic-specific Standards (200: Economic, 300: Environment, 400: Social)

GRI 2: General Disclosures 2021

Code	Disclosures	Reference
1. The organization and its reporting practices
2‐1	Organizational details	Corporate Profile
2‐1	Organizational details	MOL Group
2‐2	Entities included in the organization’s sustainability reporting	MOL Report p8
2‐2		Business Report p6-19
2‐3	Reporting period, frequency and contact point	MOL Report p8
2‐3	Reporting period, frequency and contact point	Contact Us
2‐4	Restatements of information
2‐5	External assurance	Sustainability Data(Third-party Verification)
2. Activities and workers
2‐6	Activities, value chain and other business relationships	Business Report p6-7
2‐6	Activities, value chain and other business relationships	Responsible Procurement
2‐7	Employees	Business Report p20-22
2‐7	Employees	Social Data p1
2‐8	Workers who are not employees
3. Governance
2‐9	Governance structure and composition	MOL Report p47
2‐9	Governance structure and composition	Corporate Governance Organizational Structure
2‐10	Nomination and selection of the highest governance body	MOL Report p51
2‐10	Nomination and selection of the highest governance body	Business Report p90-94
2‐11	Chair of the highest governance body	Corporate Governance Organizational Structure
2‐11	Chair of the highest governance body	Notice of Annual General Meeting of Shareholders held on June 24, 2025 p.8
2‐12	Role of the highest governance body in overseeing the management of impacts	MOL Report p55-56
2‐12		Sustainability Management(Sustainability Management System)
2‐13	Delegation of responsibility for managing impacts	Sustainability Management(Sustainability Management System)
		Organizational Structure/Business Process
		Environmental Management
		Social Contribution Activities
		Corporate Governance Organizational Structure
		Compliance(Approach/System)
		Information Security(System)
		Human Rights(System)
2‐14	Role of the highest governance body in sustainability reporting	MOL Report p55-56
2‐15	Conflicts of interest	MOL Report p59
2‐15	Conflicts of interest	Business Report p124-129
2‐16	Communication of critical concerns	Corporate Governance Report
2‐17	Collective knowledge of the highest governance body	MOL Report p60
2‐18	Evaluation of the performance of the highest governance body	MOL Report p61
2‐19	Remuneration policies	Business Report p115-123
		MOL Report p63
		Remuneration
2‐20	Process to determine remuneration	Business Report p115-123
		MOL Report p63
		Remuneration
2‐21	Annual total compensation ratio	Social Data p3
4. Strategy, policies and practices
2‐22	Statement on sustainable development strategy	Message from the CEO
		Message from the Chief Sustainability Officer
		MOL Report p6-13
2‐23	Policy commitments	Environmental Management(Environmental Policy)
		Diversity, Equity and Inclusion(The Vision of Diversity Management in Our Company)
		Social Contribution Activities(Policy on Social Contribution Activities)
		Fundamental Policy on Corporate Governance(Three Basic Principles of Corporate Governance/Corporate Governance Policy)
		Anti-Corruption Policy
		Responsible Procurement(Policy)
		Human Rights Policy
2‐24	Embedding policy commitments	Environmental Management
		Promotion of Diversity, Equity and Inclusion
		Social Contribution Activities
		Corporate Governance Organizational Structure
		Compliance
		Responsible Procurement
		Human Rights
2‐25	Processes to remediate negative impacts	Organizational Structure/Business Process
		Environmental Management(Environmental Management System)
		Social Contribution Activities(Organizational Structure to Promote Social Contribution Activities)
		Compliance(Approach/System)
		Information Security(System)
		Human Rights(System)
		Responsible Procurement
2‐26	Mechanisms for seeking advice and raising concerns	Remedy Program
2‐26	Mechanisms for seeking advice and raising concerns	Compliance
2‐27	Compliance with laws and regulations	Environmental Data p2
2‐27	Compliance with laws and regulations	Governance Data p2
2‐28	Membership associations	UN Global Compact
		Environmental Vision 2.2 p30
		Sustainability Fact Book p.14-16
5. Stakeholder engagement
2‐29	Approach to stakeholder engagement	Stakeholder Engagement
2‐30	Collective bargaining agreements	Social Data p4
2‐30	Collective bargaining agreements	Business Report p20-22

GRI 3: Material Topics 2021

Code	Disclosures	Reference
3‐1	Process to determine material topics	Sustainability Management(Sustainability Issues (Materiality))
3‐2	List of material topics	Sustainability Management(Sustainability Issues (Materiality))
3‐3	Management of material topics	Sustainability Management(Sustainability Plan "MOL Sustainability Plan")

Topic-specific Standards (200: Economic, 300: Environment, 400: Social)

200: Economic

Code	Disclosures	Reference
201: Economic Performance
201-1	Direct economic value generated and distributed	Social Contribution Activities
		MOL Report p14-15
		Financial Information
		Business Report p131-192
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change Countermeasures / Task Force on Climate-related Financial Disclosures (TCFD)
201-3	Defined benefit plan obligations and other retirement plans	Business Report p168-170
201-4	Financial assistance received from government
202: Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage
202-2	Proportion of senior management hired from the local community
203: Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Environmental Vision 2.2 p7
203-1	Infrastructure investments and services supported	Social Contribution Activities
203-2	Significant indirect economic impacts	Sustainability Management(Sustainability Issues (Materiality))
203-2	Significant indirect economic impacts	Social Contribution Activities
204: Procurement Practices
204-1	Proportion of spending on local suppliers
205: Anti-corruption
205-1	Operations assessed for risks related to corruption	Compliance
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance
205-3	Confirmed incidents of corruption and actions taken	Governance Data p2
206: Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance
206-1		Governance Data p2
207: Tax
207-1	Approach to tax	Tax Transparency / MOL Group Global Tax Management Policy
207-2	Tax governance, control, and risk management	Tax Transparency / MOL Group Global Tax Management Policy
207-3	Stakeholder engagement and management of concerns related to tax	Tax Transparency / MOL Group Global Tax Management Policy
207-4	Country-by-country reporting	Business Report p186

300: Environmental

Code	Disclosures	Reference
301: Materials
301-1	Materials used by weight or volume	Environmental Data p2
301-2	Recycled input materials used	Environmental Data p2
301-3	Reclaimed products and their packaging materials
302: Energy
302-1	Energy consumption within the organization	Environmental Data p1
302-2	Energy consumption outside of the organization	Environmental Data p1
302-3	Energy intensity	Environmental Data p1
302-4	Reduction of energy consumption	Environmental Data p1
302-5	Reductions in energy requirements of products and services	Environmental Data p1
303: Water and Effluents
303-1	Interactions with water as a shared resource	Environmental Data p2
303-2	Management of water discharge-related impacts
303-3	Water withdrawal	Environmental Data p2
303-4	Water discharge	Environmental Data p2
303-5	Water consumption	Environmental Data p2
304: Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Preservation of marine environments / Protection of biodiversity
304-1		activities in Mauritius
304-2	Significant impacts of activities, products, and services on biodiversity	Preservation of marine environments / Protection of biodiversity
		Policy on Social Contribution Activities
		activities in Mauritius
304-3	Habitats protected or restored	Preservation of marine environments / Protection of biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	activities in Mauritius
305: Emissions
305-1	Direct (Scope 1) GHG emissions	Environmental Data p1
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Data p1
305-3	Other indirect (Scope 3) GHG emissions	Environmental Data p1
305-4	GHG emissions intensity	Environmental Data p2
305-5	Reduction of GHG emissions	Environmental Data p1
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Environmental Data p2
306: Waste
306-1	Waste generation and significant waste-related impacts	Preservation of marine environments / Protection of biodiversity
306-1	Waste generation and significant waste-related impacts	Environmental Data p2
306-2	Management of significant waste-related impacts	Regulations
		Preservation of marine environments / Protection of biodiversity
		Environmental Data p2
306-3	Waste generated	Environmental Data p2
306-3	Waste generated	activities in Mauritius
306-4	Waste diverted from disposal	Environmental Data p2
306-5	Waste directed to disposal	Environmental Data p2
307: Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Environmental Data p2
308: Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Responsible Procurement
308-2	Negative environmental impacts in the supply chain and actions taken	Responsible Procurement

400: Social

Code	Disclosures	Reference
401: Employment
401-1	New employee hires and employee turnover	Social Data p2-3
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Promotion of Diversity, Equity and Inclusion
401-3	Parental leave	Social Data p4
401-3	Parental leave	Promotion of Diversity, Equity and Inclusion
402: Labor/Management Relations
402-1	Minimum notice periods regarding operational changes
403: Occupational Health and Safety
403-1	Occupational health and safety management system	Organizational Structure/Business Process
403-1	Occupational health and safety management system	Health and Productivity Management
403-2	Hazard identification, risk assessment, and incident investigation	Health and Productivity Management
403-2		Proactive Risk and Crisis Management
403-3	Occupational health services	Health and Productivity Management
403-4	Worker participation, consultation, and communication on occupational health and safety	Raising Safety Awareness
403-4		Health and Productivity Management
403-5	Worker training on occupational health and safety	Raising Safety Awareness
		Active Participation of Human Resourcesto Support Safety
		Proactive Risk and Crisis Management
		Health and Productivity Management
403-6	Promotion of worker health	Health and Productivity Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Raising Safety Awareness
403-7		Proactive Risk and Crisis Management
403-8	Workers covered by an occupational health and safety management system	Health and Productivity Management
403-8		Social Data p4
403-9	Work-related injuries	Social Data p4
403-10	Work-related ill health	Health and Productivity Management
404: Training and Education
404-1	Average hours of training per year per employee	Social Data p4
404-2	Programs for upgrading employee skills and transition assistance programs	Promotion of Diversity, Equity and Inclusion
404-3	Percentage of employees receiving regular performance and career development reviews
405: Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Promotion of Diversity, Equity and Inclusion
405-1	Diversity of governance bodies and employees	Governance Data p1
405-2	Ratio of basic salary and remuneration of women to men	Social Data p3
406: Non-discrimination
406-1	Incidents of discrimination and corrective actions taken
407: Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Human Rights
408: Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights
409: Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights
410: Security Practices
410-1	Security personnel trained in human rights policies or procedures
411: Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples
412: Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Human Rights
412-1		Health and Productivity Management
412-2	Employee training on human rights policies or procedures	Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
413: Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder Engagement
413-1		Social Contribution Activities
413-2	Operations with significant actual and potential negative impacts on local communities
414: Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	Responsible Procurement
414-2	Negative social impacts in the supply chain and actions taken
415: Public Policy
415-1	Political contributions	Compliance
415-1	Political contributions	Governance Data p2
416: Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Organizational Structure/Business Process
416-1		Proactive Risk and Crisis Management
416-2	Incidents of noncompliance concerning the health and safety impacts of products and services
417: Marketing and Labeling
417-1	Requirements for product and service information and labeling
417-2	Incidents of non-compliance concerning product and service information and labeling
417-3	Incidents of non-compliance concerning marketing communications
418: Customer Privacy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data
419: Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area

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