Investor Presentaiton

GRI Sector Standards compatible with IFRS S2 The GRI Standards are continually reviewed, with current developments including new Sector Standards. Some Sector Standards contain material topics of climate adaptation, resilience, and transition. The standards require disclosing information on a given material topic that is compatible with the requirements of IFRS S2. Generally, topics of climate adaptation, resilience, and transition refer to how an organization adjusts to current and anticipated climate change-related risks, as well as how it contributes to climate change. STANDARDS STANDARDS STANDARDS GRI 11 GRI 12 GRI 13 GRI 11: Oil and Gas Sector GRI 12: Coal Sector GRI 13: Agriculture Aquaculture and Fishing Sectors Each Sector Standard lists the disclosures identified for each topic. For GRI disclosure 201-2, it is recommended to disclose internal carbon pricing that has informed the identification of climate-related risks and opportunities and their potential impacts on the company's operations and revenue. The recommendation to disclosure 3-3 Management of material topics comprises partially the same types of information IFRS requires to disclose regarding governance, strategy, metrics and targets and risk management. Also, the Sector Standard supplements GRI disclosure 305-5 Reduction of GHG emissions with additional information on climate goals and targets. Page 8 9 August 2023 How to prepare a report in compliance with IFRS S1/S2? EY

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