Golden Agri Resources : SR2023 SASB INDEX

SASB DISCLOSURE INDEX

Our 2023 Sustainability Report references the Agricultural Production Standards from the Sustainable Accounting Standards Board (SASB). Our SASB Disclosure Index specifies where each disclosure can be found in our 2023 Sustainability Report, 2023 Annual Report and corporate website

TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE;	CODE	EXTERNALLY
				OMISSION AND MODIFICATIONS		ASSURED
GREENHOUSE GAS EMISSIONS
	Gross global Scope 1	Quantitative	Metric tons (t) CO2-e	SR 2023: p. 48	FB-AG-110a.1	yes
	emissions
	Discussion of long-term	Discussion and Analysis	n/a	SR 2023: p. 48-49	FB-AG-110a.2
	and short-term strategy			Climate Change
	or plan to manage Scope
	1 emissions, emissions			Our CDP Climate Change
	reduction targets, and an			Questionnaire
	analysis of performance
	against those targets			We report on our Scope 1 emissions
				and key initiatives to reduce our Scope
				1 emissions but do not currently report
				against emission reduction targets
	Fleet fuel consumed,	Quantitative	Gigajoules (GJ),	SR 2023: p. 47	FB-AG-110a.3
	percentage renewable		Percentage (%)	We report our fleet fuel consumption
				and percentage renewable energy
ENERGY MANAGEMENT
	(1) Operational	Quantitative	Gigajoules (GJ),	Our CDP Climate Change	FB-AG-130a.1
	energy consumed,		Percentage (%)	Questionnaire
	(2) percentage grid
	electricity, (3) percentage			We report our energy consumed.
	renewable			We do not currently report on the
				breakdown of our sources of electricity.

Our methane capture facilities capture methane gas that we use as an alternative energy source.

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TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE;	CODE	EXTERNALLY
				OMISSION AND MODIFICATIONS		ASSURED
WATER MANAGEMENT
	(1) Total water	Quantitative	Thousand cubic meters	SR 2023: p. 40	FB-AG-140a.1
	withdrawn, (2) total		(m³), Percentage (%)
	water consumed,
	percentage of each in
	regions with High or
	Extremely High Baseline
	Water Stress
	Description of water	Discussion and Analysis	n/a	SR 2023: p. 35	FB-AG-140a.2
	management risks and			OurCDP Water Security Questionnaire
	discussion of strategies
	and practices to mitigate
	those risks
	Number of incidents	Quantitative	Number	SR 2023: p. 38	FB-AG-140a.3
	of non-compliance
	associated with water			We were not subjected to any fines,
	quantity and/or quality			enforcement orders, and/or other
	permits, standards, and			penalties for water-related regulatory
	regulations			violations.
				OurCDP Water Security Questionnaire
FOOD SAFET Y
	Global Food Safety	Quantitative	Percentage (%)	SR 2023: p. 64	FB-AG-250a.1
	Initiative (GFSI) audit		by cost
	(1) non conformance			Four plants have FSSC 22000
	rate and (2 associated			food safety certification. There
	corrective action rate for			were no non-conformances.

1. major and (b) minor non-conformances

Percentage of	Quantitative	Number, Metric	GAR does not track the	FB-AG-250a.2
agricultural products		tons (t)	percentage of agricultural
sourced from suppliers			products sourced from suppliers
certified to a Global Food			certified to a Global Food Safety
Safety Initiative (GFSI)			Initiative (GFI) recognised food
recognised food safety			safety certification programme.
certification program

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TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE;	CODE	EXTERNALLY
				OMISSION AND MODIFICATIONS		ASSURED
FOOD SAFET Y
	(1) Number of recalls	Quantitative	Number, Metric tons (t)	SR 2023: p. 65	FB-AG-250a.3
	issued and (2) total
	amount of food product			There were no food product
	recalled			recalls issue.
WORKFORCE HEALTH & SAFET Y
	(1) Total recordable		Rate	SR 2023: p. 83	FB-AG-320a.1
	incident rate (TRIR), (2)
	fatality rate, and (3)			We do not currently report on
	near miss frequency			near miss frequency rate.
	rate (NMFR) for (a)
	direct employees and (b)
	seasonal and migrant
	employees
ENVIRONMENTAL & SOCIAL IMPACTS OF INGREDIENT SUPPLY CHAIN
	Percentage of agricultural	Quantitative	Percentage (%) by cost	SR 2023: p. 63	FB-AG-430a.1
	products sourced that
	are certified to a third-
	party environmental and/
	or social standard, and
	percentages by standard
	Suppliers' social	Quantitative	Rate	SR 2023: p. 56	FB-AG-430a.2	Yes
	and environmental			All new and existing suppliers
	responsibility audit			are screened in line with our
	(1) non-conformance			commitments in our social and
	rate and (2) associated			environmental policy
	corrective action rate for
	(a) major and (b) minor			GAR Supplier Assessment
	nonconformances
	Discussion of strategy to	Discussion and Analysis	n/a	SR 2023: p. 51-59	FB-AG-430a.3
	manage environmental
	and social risks arising			GAR Responsible Sourcing
	from contract growing and
	commodity sourcing

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TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE;	CODE	EXTERNALLY
				OMISSION AND MODIFICATIONS		ASSURED
GMO MANAGEMENT
	Discussion of strategies	Discussion and Analysis	n/a	SR 2023: p. 65	FB-AG-430b.1
	to manage the use of
	genetically modified			All our palm oil products are non-GMO,
	organisms (GMOs)			including our seeds, clonal stocks and
				hybrids under R&D.
INGREDIENT SOURCING
	Identification of principal	Discussion and Analysis	n/a	SR 2023: p. 43-49	FB-AG-440a.1
	crops and description of risks
	and opportunities presented			Our CDP Climate Change Questionnaire
	by climate change
	Percentage of agricultural	Quantitative	Percentage (%) by cost	Not applicable. Oil palm trees are not	FB-AG-440a.2
	products sourced from			planted in any water- scarce or stressed
	regions with High or			areas and our plantations are all rainfed
	Extremely High Baseline			and not irrigated. We also assess water
	Water Stress			risks prior to any new development.

Our CDP Water Security Questionnaire

ACTIVITY METRICS

ACTIVIT Y METRIC	CODE	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE; ADDITIONAL COMMENTS
Production by principal	FB-AG-000.A	Quantitative	Metric tons (t)	2.329 million tonnes of CPO and 609,000 tonnes of PK
crop1
Number of processing	FB-AG-000.B	Quantitative	Number	49 mills; 7 downstream locations in Indonesia (bulking
facilities2				stations, crushing plants and refineries)
Total land area under active	FB-AG-000.C	Quantitative	Hectares	532,176 Ha
production3
Cost of agricultural products	FB-AG-000.D	Quantitative	Reporting currency	US$4.13 billion
sourced externally4

1 Note to FB-AG-000.A - Principal crops are those crops that accounted for 10 percent or more of consolidated revenue in any of the last three fiscal years.

2 Note to FB-AG-000.B - Processing facilities include those facilities that are involved in the manufacturing, processing, packing, or holding of agricultural products and exclude administrative offices.

3 Note to FB-AG-000.C - total land area under active production (mature area) include both estates owned by GAR (called 'nucleus') and 21 percent of estates owned by smallholders (called 'plasma').

4 Note to FB-AG-000.D - Agricultural products are defined as food, feed, and biofuel ingredients that are sourced for use in the entity's operations in Indonesia only. The scope of agricultural products sourced externally excludes agricultural products grown on land that is owned or operated by the entity.

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