Perennial Holdings Private Limited - Annual Report 2023

GRI CONTENT INDEX General Standard Disclosures GRI Standard Disclosure Section of Report and / or Explanation for Omission Page Reference GRI 2: General Disclosures 2021 Organisational profile 2-1 Organisational details Overview 92 2-2 Entities included in the organisation’s sustainability reporting Overview 92 2-3 Reporting period, frequency and contact point Overview 92 2-4 Restatements of information Energy and Emissions Performance 103 2-5 External assurance Overview 92 2-6 Activities, value chain and other business relationships Overview 92 2-7 Employees Our People 117 2-8 Workers who are not employees Information unavailable/incomplete: Perennial Holdings is in the process of improving data collection capacities on workers who are not employees from its suppliers and will disclose the appropriate data once available in future reports. - 2-9 Governance structure and composition Sustainability Governance Structure 93 2-10 Nomination and selection of the highest governance body Annual Report: Corporate Governance 129 - 138 2-11 Chair of the highest governance body Annual Report: Corporate Governance 129 - 138 2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Governance Structure 93 2-13 Delegation of responsibility for managing impacts Sustainability Governance Structure 93 2-14 Role of the highest governance body in sustainability reporting Sustainability Governance Structure 93 2-15 Conflicts of interest Business Ethics 124 2-16 Communication of critical concerns Business Ethics 124 2-17 Collective knowledge of the highest governance body Information unavailable/incomplete: Perennial Holdings is looking into providing training sessions for the Board on a need basis to enhance their collective knowledge of sustainable development and will disclose the information in future reports. - 2-18 Evaluation of the performance of the highest governance body Annual Report: Corporate Governance 129 - 138 2-19 Remuneration policies Annual Report: Corporate Governance 129 - 138 2-20 Process to determine remuneration Annual Report: Corporate Governance 129 - 138 2-21 Annual total compensation ratio Compensation information - confidential - 2-22 Statement on sustainable development strategy Board Statement 92 Sustainability Report 126 PERENNIAL HOLDINGS PRIVATE LIMITED

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