Amcor : 2022 Sustainability Report Content Index

Appendix

| Exhibit 1

Exhibit 1:

GRI Content Index

The document sources referenced in this content index include:
- Amcor's FY22 Annual Report	- Amcor's FY22 Proxy Statement	- Amcor's FY22 Sustainability Report
- Amcor's FY22 Form 10-K	- Amcor's FY22 TCFD Report	- Amcor's public website

All policies referenced can be found in the Investors section of Amcor's company website, under the Corporate Governance tab.

GRI	Disclosure Title	Document	Page	Disclosure or Additional Explanation	External
Standard	Assurance
Section 102: General Disclosures
102-1	Name of the organization			Amcor plc
102-2	Activities, brands, products,	Annual Report	6-7
	and services
102-3	Location of headquarters	Sustainability Report	80
102-4	Location of operations	Sustainability Report		Amcor has manufacturing operations
				in Argentina, Australia, Belgium, Brazil,
				Canada, Chile, China, Colombia, Czech
				Republic, Denmark, Dominican Republic,
				El Salvador, Finland, France, Germany,
				India, Indonesia, Ireland, Italy, Kazakhstan,
				Malaysia, Mexico, Morocco, Netherlands,
				New Zealand, Peru, Philippines, Poland,
				Portugal, Puerto Rico, Romania, Russia,
				Singapore, South Africa, South Korea,
				Spain, Switzerland, Thailand, Trinidad and
				Tobago, Turkey, Ukraine, United Kingdom,
				United States, and Venezuela.
102-5	Ownership and legal form	Sustainability Report		Amcor plc (Amcor) is a publicly listed
				company with shares trading on the
				New York Stock Exchange (NYSE)
				under the ticker symbol "AMCR" and
				CHESS Depositary Interests trading
				on the Australian Securities Exchange
				(ASX) under the ticker symbol "AMC."
				Amcor also has Eurobonds listed on
				the Singapore Stock Exchange (SGX).
102-6	Markets served	Annual Report	6
102-7	Scale of the organization	Annual Report	16-17
		Form 10-K	7
102-8	Information on employees and	Sustainability Report	75
	other workers
102-9	Supply chain	Sustainability Report	24-26
102-10	Significant changes to the	Form 10-K	7-9,29-30
	organization's size, structure,	Annual Report	16-17
	ownership, or supply chain
102-11	Precautionary Principle or	Sustainability Report	38
	approach
102-12	External initiatives	Sustainability Report	19-20
102-13	Membership of associations	Sustainability Report	70-74
102-14	Statement from senior	Annual Report	4-5
	decision-maker	Sustainability Report	4-5
		Proxy Statement	2-3

Amcor FY22 Sustainability Report	57

Appendix

| Exhibit 1

GRI	Disclosure Title	Document	Page	Disclosure or Additional Explanation	External
Standard	Assurance
Section 102: General Disclosures
102-15	Key impacts, risks, and	Form 10-K	13-23
	opportunities	Annual Report	11-12,15-17
102-16	Values, principles, standards,	Code of Conduct
	and norms of behavior	and Ethics Policy
102-17	Mechanisms for advice and	Code of Conduct
	concerns about ethics	and Ethics Policy
		Whistleblower Policy
102-18	Governance structure	Corporate
		Governance Guidelines
102-19	Delegating authority	Delegated
		Authority Policy
102-20	Executive-level responsibility	Sustainability Report	17-18
	for economic, environmental,
	and social topics
102-21	Consulting stakeholders on	Sustainability Report	65-68
	economic, environmental, and	Proxy Statement	19
	social topics
102-22	Composition of the highest	Corporate		Summaries of the following committees
	governance body and its	Governance Guidelines		may also be accessed in the Investors
	committees	Proxy Statement	5, 9-12	section of Amcor's website: Audit
		Committee, Compensation Committee,
		Amcor website: Amcor		Executive Committee, Nominating and
		Board of Directors	page			Corporate Governance Committee.
102-23	Chair of the highest	Amcor website: Amcor
	governance body	Board of Directors	page
102-24	Process for nominating and	Corporate Governance
	selecting the highest	Guidelines
	governance body	Nominating &
		Corporate Governance
		Committee Charter
		Proxy Statement	9
102-25	Conflicts of interest	Corporate
		Governance Guidelines
		Nominating &
		Corporate Governance
		Committee Charter
		Proxy Statement	14
102-26	Role of highest governance	Proxy Statement	17-18
	body in setting purpose,	Corporate Governance
	values, and strategy
	Guidelines
		TCFD Report	3
		Sustainability Report	17-18
102-27	Collective knowledge	Corporate
	of highest governance body	Governance Guidelines
102-28	Evaluating the highest	Nominating &
	governance body's performance	Corporate Governance
		Committee Charter
		Proxy Statement	19
		Corporate
		Governance Guidelines

Amcor FY22 Sustainability Report	58

Appendix

| Exhibit 1

GRI	Disclosure Title	Document	Page	Disclosure or Additional Explanation	External
Standard	Assurance
Section 102: General Disclosures
102-29	Identifying and managing	Sustainability Report	17-18
	economic, environmental,	TCFD Report	3-5, 14
	and social impacts
		Proxy Statement	18
102-30	Effectiveness of risk	Proxy Statement	17-18
	management process
102-31	Review of economic,	Sustainability Report	17-18
	environmental, and social topics	Proxy Statement	18
		TCFD Report	3
102-32	Highest governance body's	Sustainability Report	17-18
	role in sustainability reporting
102-33	Communicating critical concerns	Whistleblower Policy
102-34	Nature and total number of	Sustainability Report		In FY22, there were 96 whistleblower
	critical concerns			investigations completed. These included
				three incidents related to Accounting
				and Internal Controls, 13 to Bribery and
				Corruption, seven to Business Integrity,
				14 to Labor Practices, 42 to Harassment
				and Discrimination, nine to Health, Safety,
				and Environment, and eight to Other
				Compliance Concerns. These numbers
				reflect only incidents reported through
				whistleblower mechanisms, and not
				matters that were reported solely to, and
				investigated solely by, human resources.
				This is the first year we are disclosing
				this metric, as transparency around
				governance becomes more material
				to our stakeholders. We will continue
				sharing progress in future reports as best
				practices in reporting evolve and we
				continue to hone our disclosure strategy.
102-35	Remuneration policies	Proxy Statement	13, 23-29,
			31-36
102-36	Process for determining	Compensation
	remuneration	Committee Charter
		Proxy Statement	23-29
102-37	Stakeholders' involvement	Proxy Statement	42
	in remuneration
102-38	Annual total compensation ratio	Proxy Statement	37
102-39	Percentage increase in annual	Sustainability Report		From FY21 to FY22, the annual total
	total compensation ratio			compensation of Amcor's highest paid
				individual (the CEO) and the annual
				total compensation of Amcor's median
				employee (not including the CEO)
				both decreased. The ratio of the total
				decrease for the CEO to the total
				decrease for the median employee was
				2.76 to 1. The data for this calculation
				is available in Amcor's 2022 Proxy
				Statement (page 37) and 2021 Proxy
				Statement (page 38).
102-40	List of stakeholder groups	Sustainability Report	65
102-41	Collective bargaining agreements	Form 10-K	10
102-42	Identifying and selecting	Sustainability Report	65
	stakeholders

Amcor FY22 Sustainability Report	59

Appendix

| Exhibit 1

GRI	Disclosure Title	Document	Page	Disclosure or Additional Explanation	External
Standard	Assurance
Section 102: General Disclosures
103-43	Approach to stakeholder	Proxy Statement	19
	engagement	Sustainability Report	65
102-44	Key topics and concerns raised	Sustainability Report	66-68
102-45	Entities included in the	Form 10-K
	consolidated financial statements
102-46	Defining report content	Sustainability Report		Unless otherwise specified, the
	and topic boundaries			disclosures in this FY22 Sustainability
				Report cover Amcor plc operations and
				those of its consolidated entities from
				July 1, 2021 - June 30, 2022. Disclosures
				related to GHG emissions, waste, and
				water cover all of Amcor's manufacturing
				facilities and exclude non-manufacturing
				sites, whose impacts have been
				determined to be immaterial to Amcor's
				overall environmental footprint.
102-47	List of material topics	Sustainability Report	18
102-48	Restatements of information	Sustainability Report		In FY22, Amcor switched to a new
				data reporting software. This resulted in
				changes to our emissions data back to our
				baseline year FY19 due to use of a more
				robust set of emissions factors. We are
				also now reporting Scope 2 market-based
				emissions using residual grid mix factors
				where available. Further details about
				emission factors can be found in the
				GHG Calculations exhibit of this
				Appendix. We also recalculated our
				production normalization factors
				according to this new baseline emissions
				data, resulting in changes to our emissions
				intensity values.
				Each year, we adjust our baseline year
				data for GHG emissions, waste, and water
				to include acquired sites. If the acquired
				site is able to provide data back to the
				FY19 baseline year for energy use, waste
				generated, raw material consumption,
				and water usage, this data is added to our
				environmental database. If acquired sites
				do not have existing data when integration
				begins, we wait until we have 12 months
				of data before the sites are integrated into
				our reporting. We use these 12 months of
				data to estimate historical data back to
				our FY19 baseline year.
102-49	Changes in reporting	Sustainability Report	67-68
102-50	Reporting period	Sustainability Report	55
102-51	Date of most recent report	Sustainability Report	55
102-52	Reporting cycle	Sustainability Report	55
102-53	Contact point for questions	Sustainability Report	55
	regarding the report
102-54	Claims of reporting in accordance	Sustainability Report	55
	with the GRI Standards
102-55	GRI Content Index	Sustainability Report	57-63
102-56	External assurance	Sustainability Report		Selected data has been assured by
				Intertek Assuris as indicated in the GRI
				Content Index and SASB Content Index.
				See the final page of this report for the
				Statement of External Assurance.

Amcor FY22 Sustainability Report	60

Appendix

| Exhibit 1

GRI	Disclosure Title	Document	Page	Disclosure or Additional Explanation	External
Standard	Assurance
Section 200: Economic Disclosures
201-1	Direct economic value generated	Form 10-K	49-53
	and distributed
201-2	Financial implications and other	Form 10-K	16-21
	risks and opportunities due to	TCFD Report	7-12
	climate change
201-3	Defined benefit plan obligations	Form 10-K	39, 51-52,
	and other retirement plans		60
203-1	Infrastructure investments and	Sustainability Report	30-32
	services supported
205-2	Communication and training	Code of Conduct
	about anti-corruption policies	and Ethics Policy
	and procedures	Code of Ethics for Senior
		Financial Employees
		Supplier Code of
		Conduct
		Anti-Bribery and
		Corruption Policy
		Sustainability Report	53
Section 300: Environmental Disclosures
301-1	Materials used by weight or	Sustainability Report	22		Yes
	volume
301-2	Recycled input materials used	Sustainability Report	23		Yes
301-3	Reclaimed products and their	Sustainability Report	28
	packaging materials
302-1	Energy consumption within the	Sustainability Report	42		Yes
	organization
303-1	Interactions with water as a	Sustainability Report	44-45
(2018	shared resource
Update)
303-2	Management of water discharge-	Sustainability Report	44-45
(2018	related impacts
Update)
303-3	Water withdrawal	Sustainability Report	46		Yes
(2018
Update)
303-4	Water discharge	Sustainability Report	46		Yes
(2018
Update)
303-5	Water consumption	Sustainability Report	45		Yes
(2018
Update)
304-1	Operational sites owned, leased,	Sustainability Report	39
	managed in, or adjacent to,
	protected areas and areas of
	high biodiversity value outside
	protected areas
304-2	Significant impacts of activities,	Sustainability Report	39
	products, and services on
	biodiversity
305-1	Direct (Scope 1) GHG emissions	Sustainability Report	41-42		Yes
305-2	Energy indirect (Scope 2) GHG	Sustainability Report	41-42		Yes
	emissions
305-3	Other indirect (Scope 3) GHG	Sustainability Report	41-42		Yes
	emissions

Amcor FY22 Sustainability Report	61