134 PERENNIAL HOLDINGS PRIVATE LIMITED Sustainability Report General Standard Disclosures GRI Standard Disclosure Section of Report and / or Explanation for Omission Page Reference GRI 2: General Disclosures 2021 Organisational profile 2-23 Policy commitments Business Ethics 130 - 131 2-24 Embedding policy commitments Business Ethics 130 - 131 2-25 Processes to remediate negative impacts Business Ethics 130 - 131 2-26 Mechanisms for seeking advice and raising concerns Business Ethics 130 - 131 2-27 Compliance with Laws and Regulations Compliance with Laws and Regulations 132 2-28 Membership associations • Securities Investors Association of Singapore (SIAS) • Singapore National Employers Federation China • Supo Chamber of Commerce in Qingyang District, Chengdu • Shanghai Rehabilitation Device Association (SRDA) • Shanghai Internet of Things Industry Association • Shanghai Association for Non-Government Medical Institutions (Branch Association for Elderly Healthcare) • Shanghai Medical Insurance Association • Shanghai Medical Doctor Association • Shanghai Association for Continuing Engineering Education (SACEE) • Changning District Medical Association • Community Health Association of Changning District, Shanghai 2-29 Approach to stakeholder engagement Stakeholder Engagement 106 - 109 2-30 Collective bargaining agreements None of Perennial Holdings’ employees is covered under collective bargaining agreements - Material Topics GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality Assessment Process 100 - 101 3-2 List of material topics Materiality Assessment Process 100 - 101 Corporate Governance GRI 3: Material Topics 2021 3-3 Management of material topics Corporate Governance 131 Customer Satisfaction GRI 3: Material Topics 2021 3-3 Management of material topics Customer Satisfaction 113 Business Ethics GRI 3: Material Topics 2021 3-3 Management of material topics Business Ethics 130 - 131 GRI 205: Anticorruption 2016 205-2 Communication and Training about Anti-Corruption Policies and Procedures Business Ethics 130 - 131 205-3 Confirmed incidents of corruption and actions taken Business Ethics 130 - 131 Regulatory Compliance GRI 3: Material Topics 2021 3-3 Management of material topics Compliance with Laws and Regulations 132
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