Wilmar International LimitedSGX: F34

Content Indexes (gri sasb ungp content index sr2024 issued 16 05 25)

· Issued by Wilmar International Limited
Wilmar International Limited Sustainability Report 2024: Content Indexes

Wilmar's Sustainability Report 2024 (SR 2024) has been prepared in accordance with the Global Reporting Initiative (GRI) Sustainability Reporting Standards (GRI Standards) 2021, the Sustainable Accounting Standards Board's (SASB) Standard for the Agricultural Products and Standard for Processed Food Sector, the Task Force on Climate-related Financial Disclosures (TCFD), the UN Guiding Principles (UNGP) Reporting Framework, and in accordance with Singapore Exchange Securities Trading Limited's (SGX-ST) Core ESG Metrics. This Content Indexes document specifies where each disclosure can be found: in the SR 2024, Base Data Tables, Palm NDPE Implementation Annual Report 2024 (NDPE Report 2024), Annual Report 2024 (AR 2024) and our Sustainability Dashboard. Where we are unable to meet the reporting requirements, our reasons for omission have been included.

GRI Standards 2021

Statement of use

Wilmar International Limited has reported in accordance with the GRI Standards for the period from 1 January to 31 December 2024

GRI 1 used

GRI 1: Foundation 2021

Applicable GRI sector standards

GRI 13: Agriculture Aquaculture and Fishing Sectors 2022

Omission

GRI

GRI

Standard

Disclosure

Location

Sector

Standard Ref. No.

Requirement(s) Omitted

Reason

Explanation

General Disclosures

GRI 2:

2-1

Organisational details

SR 2024, p. 10-11

General Disclosures 2021

2-2

Entities included in the

organisation's sustainability reporting

SR 2024, p. 4

2-3

Reporting period, frequency and

SR 2024, p. 4-5

contact point

GRI

Standard

Disclosure

Location

Omission

GRI

Sector

Standard Ref. No.

Requirement(s) Omitted

Reason

Explanation

2-4

Restatements of information

Where applicable,

restatements are

explained in relevant

sections of our SR

2024

2-5

External assurance

SR 2024, p. 5, 164-

167

2-6

Activities, value chain and other

- SR 2024, p. 10-11

business relationships

- Base Data Tables

- AR 2024, p. 18

Significant changes to

Wilmar subsidiaries

associated companies

and joint venture

companies can be

found on the SGX

Announcement section

of our website.

2-7

Employees

- SR 2024, p. 10, 67-

69

- Base Data Tables

2-8

Workers who are not employees

- SR 2024, p. 67-69

- Base Data Tables

2-9

Governance structure and

- SR 2024, p. 17-19-

composition

SR 2024, p.157

- AR 2024, p. 64

2-10

Nomination and selection of the

- AR 2024, p. 72

highest governance body

- AR 2024, p. 79-80

2-11

Chair of the highest governance

AR 2024, p. 77-79

body

2-12

Role of the highest governance

SR 2024, p. 17-19

body in overseeing the

management of impacts

GRI

Standard

Disclosure

Location

Omission

GRI

Sector

Standard Ref. No.

Requirement(s) Omitted

Reason

Explanation

2-13

Delegation of responsibility for

SR 2024, p. 17-19

managing impacts

2-14

Role of the highest governance

SR 2024, p. 17-19

body in sustainability reporting

2-15

Conflicts of interest

AR 2024, p. 66

2-16

Communication of critical

- SR 2024, p. 17-18

concerns

- AR 2024, p. 62-63

2-17

Collective knowledge of the

- SR 2024, p. 157

highest governance body

- AR 2024, p.72-73, p.

75-77

2-18

Evaluation of the performance of

AR 2024, p. 80-82

the highest governance body

2-19

Remuneration policies

AR 2024, p. 81-83

2-20

Process to determine

AR 2024, p. 81-83

remuneration

2-21

Annual total compensation

AR 2024, p. 84, p.189-

ratio

190

2-22

Statement on sustainable

SR 2024, p. 6-9

development strategy

2-23

Policy commitments

SR 2024, p. 12-19, 76-

79, 152-157

(a), (c), (e) and (f) are

disclosed throughout

SR 2024

2-24

Embedding policy commitments

- SR 2024, p. 12-19.

76-79, 152-156

- NDPE Report 2024

2-25

Processes to remediate

- SR 2024, p. 15, 155

negative impacts

- NDPE Report 2024

- Grievance Procedure

2-26

Mechanisms for seeking advice

SR 2024, p. 152-157

and raising concerns

GRI

Standard

Disclosure

Location

Omission

GRI

Sector

Standard Ref. No.

Requirement(s) Omitted

Reason

Explanation

2-27

Compliance with laws and regulations

SR 2024, p. 50, 56,

140, 142, 152 - 157

2-28

Membership associations

SR 2024, p. 16

2-29

Approach to stakeholder engagement

SR 2024, p. 15, 161

2-30

Collective bargaining

agreements

SR 2024, p. 86-87

Material Topics

GRI 3:

Material Topics 2021

3-1

Process to determine material topics

SR 2024, p. 160-163

3-2

List of material topics

SR 2024, p. 162-163

PROTECTING THE ENVIRONMENT

Biodiversity and Conservation

GRI 3:

Material Topics 2021

3-3

Management of material topics

SR 2024, p. 24-37

13.3.1

13.4.1

GRI 304:

Biodiversity 2016

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside

protected areas

SR 2024, p. 24-37

13.3.2

304-2

Significant impacts of activities, products, and services on

biodiversity

SR 2024, p. 24-37

13.3.3

304-3

Habitats protected or restored

SR 2024, p. 24-37

Base Data Tables

13.3.4

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

- SR 2024, p. 28

  • Base Data Tables

  • List of wildlife potentially found in

13.3.5

GRI

Standard

Disclosure

Location

Omission

GRI

Sector

Standard Ref. No.

Requirement(s) Omitted

Reason

Explanation

Wilmar's conservation areas

GRI 101:

Biodiversity 2024

101-1

Policies to halt and reverse biodiversity loss

SR 2024¸ p. 26-29

a, c

Information incomplete

Commitments are currently not informed by the KMGBF. We are currently working to align with GRI 101 ahead of its implementation

in 2026.

101-2

Management of biodiversity impacts

SR 2024¸ p. 26-33

c, d, e

Information incomplete

Wilmar uses the mitigation hierarchy but has not disclosed which site have the most significant impacts. We are currently working to align with GRI 101 ahead of its

implementation in 2026.

101-3

Access and benefit-sharing

a, b

Not applicable

Wilmar currently does not have to comply with access and benefitsharing (ABS)

regulations and measures.

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