Global Reporting Initiative Content Index Statement of use Boustead Plantations Berhad has reported the information cited in this GRI content index for the period 1 January 2023 to 31 December 2023 with reference to the GRI Standards. GRI 1 used GRI 1: Foundation 2021 GRI STANDARD DISCLOSURE LOCATION (PAGE) GRI 2: General Disclosures 2021 2-1 Organisational details 6-22 2-2 Entities included in the organisation’s sustainability reporting 14-15 2-3 Reporting period, frequency and contact point 2-3 2-6 Activities, value chain and other business relationships 20-21 2-7 Employees 170-173 2-9 Governance structure and composition 98-114 2-10 Nomination and selection of the highest governance body 98-114 2-11 Chair of the highest governance body 98-114 2-12 Role of the highest governance body in overseeing the management of impacts 98-114 2-13 Delegation of responsibility for managing impacts 98-114 2-14 Role of the highest governance body in sustainability reporting 141 2-16 Communication of critical concerns 46-48 2-17 Collective knowledge of the highest governance body 74-94 2-18 Evaluation of the performance of the highest governance body 98-114 2-19 Remuneration policies 98-114 2-20 Process to determine remuneration 98-114 2-22 Statement on sustainable development strategy 70, 134-180 2-23 Policy commitments 134-180 2-24 Embedding policy commitments 134-180 2-25 Processes to remediate negative impacts 134-180 2-26 Mechanisms for seeking advice and raising concerns 121, 169 2-27 Compliance with laws and regulations 162, 164, 168, 174, 175-177 2-28 Membership associations 134 2-29 Approach to stakeholder engagement 40-43 2-30 Collective bargaining agreements 49-56 Boustead Plantations Berhad 178
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