REPORTING PRACTICES

CONTENTS

REPORTING PRACTICES

PART I - RESPONSE TO GRI STANDARDS

3

A. CORRESPONDENCE TABLE

4

B. GRI INDEX 2022

8

PART II - DNFI TABLE (DISCLOSURE OF NON-

FINANCIAL INFORMATION)

40

A. INFORMATION ABOUT POLICIES ADOPTED

41

B. INFORMATION ON STANDARDS FOLLOWED

44

PART III - TABLE SUMMARISING WORLD ECONOMIC

FORUM'S STAKEHOLDER CAPITALISM METRICS

45

SUSTAINABILITY REPORT 2022

2

PART I - RESPONSE TO GRI STANDARDS

REPORTING PRACTICES

A. CORRESPONDENCE TABLE

MATERIAL TOPIC

DEFINITION

GRI STANDARDS (1)

GRI INDICATORS

LOCATION

(1)

Assurance of best management practices which promote responsible conduct throughout the Company's value chain, through internalisation of business ethics by Employees at all levels, enabling the Company to act in conformity with the law, standards and internal regulations in this area. Implementation of policies centred on people and their

GRI 2: General Disclosures

GRI 205: Anti-Corruption

GRI 206: Anti-competitive

Behaviour

GRI 405: Diversity and Equal

Opportunity

2- 9/10/11/12/13/14/1 5/16/17/18/19/20/2 1/23/24/25/26/ 27

205-1/2/3

206-1

405-1/2

Responsible Governance

rights, from guaranteeing human rights to contributing to a fairer society, by promoting diversity and inclusion, in the Company and throughout its value chain.

Identify, assess and manage operational, strategic and reputational risks, drawing up contingency plans, including for environmental, social and governance risks and the impact of regulatory provisions on business.

GRI 406: Non-discrimination

GRI 407: Freedom of Association and Collective Bargaining

GRI 408: Child Labour

GRI 409: Forced or Compulsory Labour

GRI 415: Public Policy

406-1

407-1

408-1

409-1

415-1

Chap. 4.1

Generating value and sharing

with society. Financial strategies

Creating

to maximise long term business

profitability and stability,

Sustainable

adopting a sustainable financing

Value

model, by integrating ESG

(Environmental, Social and

Governance) performance

criteria.

GRI 201: Economic Performance

201-1/2/3/4

GRI 202: Market Presence

202-1

Chap. 4.2

GRI 203: Indirect Economic

203-1/2

Impacts

GRI 207: Tax

207-1/2/3/4

Development of new strategies,

products, services or processes

that enable the Company, in the

course of pursuing its core

Innovation,

business, to increase its positive

impacts and revenues and to

Technology and

GRI 201: Economic Performance

201-1/4

Chap. 4.3

reduce its negative impacts,

R&D

boosting profits and decreasing

the associated costs. Promotion

of short-medium term and/or

future-oriented activities,

related to science or technology.

Development of business, in

addition to the current core

Bioproducts

business, grounded in the use of

---

---

Chap. 4.3

renewable and non-fossil

biologically based resources to

produce materials and energy.

SUSTAINABILITY REPORT 2022

4

MATERIAL TOPIC

DEFINITION

GRI STANDARDS (1)

GRI INDICATORS

LOCATION

(1)

Generated in a context of medium-long term research and development and cooperation on a global scale, these businesses may provide answers to our current challenges on the basis of innovative solutions designed to substitute fossil- based products.

Talent

Management and

Developing

Human Capital

Development, retention and attraction of workplace talent, ensuring access to training and career plans for Employees, integrating the needs of younger generations and end- of-career plans. Alignment of expectations through an arena for dialogue between management and Employees. Building individual responsibility and teamwork capacity, creating a favourable organisational climate. Promotion of initiatives to engage Employees with the Company's Purpose. Arrangements for feedback from Employees and participation in work organisation processes.

GRI 2: General Disclosures

2-7/30

GRI 401: Employment

401-1/2/3

Chap. 4.4

GRI 402: Labour/Management

402-1

Relations

GRI 404: Training and

404-1/2/3

Education

Promoting practices that foster

Health, Safety

and promote the health, safety

GRI 403: Occupational Health

403-

and well-being of all our

1/2/3/4/5/6/7/8/9/1

Chap. 4.5

and Well-being

Employees (whether permanent

and Safety

0

or otherwise) and of the

Company's suppliers.

Supply Chain Management

Encouragement of sustainable management of the supply chain, through traceability, making it possible to prevent and minimise possible negative impacts and to implement good environmental and social practices. Development of measures that contribute to improving sustainability in the supply chain and supplier selection and assessment procedures.

GRI 2: General Disclosures

2-6

GRI 204: Procurement Practices

204-1

Chap. 4.6

GRI 308: Supplier

308-1/2

Environmental Assessment

GRI 414: Supplier Social

414-1/2

Assessment

Management of local risks and

impacts. Measures that

Community

encourage and contribute to

local development and to

Relations

nurturing neighbourly relations

with local communities, helping

to improve the quality of life.

GRI 413: Local Communities

413-1/2

Chap. 4.7

Customer

Considering customers' opinions

GRI 417: Marketing and

417-1/2/3

Chap. 2.3 and

in the development of

Management

Labelling

Chap. 4.2

innovative solutions and

SUSTAINABILITY REPORT 2022

5

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The Navigator Company SA published this content on 08 August 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 05 September 2023 16:51:05 UTC.