Fraser & Neave Holdings Bhd Sustainability Report 2021

GENERAL DISCLOSURES (Cont’d) GRI STANDARD DESCRIPTION OF DISCLOSURE REFERENCE PAGE/EXPLANATION REPORTING PRACTICE 102-45 Entities included in the consolidated financial statements Reporting Period and Scope (Page 014) 102-46 Defining report content and topic boundaries F&N Sustainability Priorities (Pages 024 to 027) 102-47 List of material topics Material Issues and Importance (Pages 025 to 027) 102-48 Restatements of information No restatement of information from previous reporting. 102-49 Changes in reporting F&N Sustainability Priorities (Page 024) – Changes in material topics 102-50 Reporting period Reporting Period and Scope (Page 014) 102-51 Date of most recent report Reporting Period and Scope (Page 014) 102-52 Reporting cycle Reporting Period and Scope (Page 014) 102-53 Contact point for questions regarding the report Contact Details (Page 002) 102-54 Claims of reporting in accordance with the GRI Standards Reporting Framework and Indices (Page 014) 102-55 GRI Content Index GRI Content Index (Pages 130 to 134) 102-56 External assurance Assurance Statement (Pages 128 to 129) SPECIFIC DISCLOSURES GRI STANDARD DESCRIPTION OF DISCLOSURE REFERENCE PAGE/EXPLANATION BETTER BUSINESS POLICY AND REGULATION 103-1 Explanation of the material topic and its Boundary Policy and Regulation (Pages 047 to 048) 103-2 The management approach and its components Policy and Regulation (Pages 047 to 048) 103-3 Evaluation of the management approach Policy and Regulation (Pages 047 to 048) 205-3 Confirmed incidents of corruption and actions taken Corperate Governance – Performance (Page 046) 307-1 Non-compliance with environmental laws and regulations Policy and Regulation – Performance (Page 048) 419-1 Non-compliance with laws and regulations in the social and economic area Policy and Regulation – Performance (Page 048) ECONOMIC PERFORMANCE 103-1 Explanation of the material topic and its Boundary Economic Performance (Page 049) 103-2 The management approach and its components Economic Performance (Page 049) 103-3 Evaluation of the management approach Economic Performance (Page 049) 201-1 Direct economic value generated and distributed Economic Performance (Page 049) PRODUCT QUALITY AND SAFETY 103-1 Explanation of the material topic and its Boundary Product Quality and Safety (Page 051) 103-2 The management approach and its components Product Quality and Safety (Page 051) 103-3 Evaluation of the management approach Product Quality and Safety (Page 051) Other Information 131 Fraser & Neave Holdings Bhd ! Sustainability Report 2021