115 Corporate Governance and Business Ethics Fostering Action on Climate Change Fostering Responsible Supply Chains Fostering an Inclusive Workplace Charting the Path to Sustainable Growth GRI INDEX Arise IIP | Sustainability Report 2023 GRI STANDARD DISCLOSURE LOCATION GRI 2: General Disclosures 2021 2-18 Evaluation of the performance of the highest governance body 37 2-19 Remuneration policies 37 2-20 Process to determine remuneration 37-38 2-21 Annual total compensation ratio NA 2-22 Statement on sustainable development strategy 20-22 2-23 Policy commitments 39-40 2-24 Embedding policy commitments 41 2-25 Processes to remediate negative impacts 41 2-26 Mechanisms for seeking advice and raising concerns 41 2-27 Compliance with laws and regulations 24 2-28 Membership associations NA 2-29 Approach to stakeholder engagement 16-17 2-30 Collective bargaining agreements 43 Material topics GRI 3: Material Topics 2021 3-1 Process to determine material topics 18 3-2 List of material topics 19 Economic performance GRI 3: Material Topics 2021 3-3 Management of material topics 110 GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportunities due to climate change 112 201-4 Financial assistance received from government 113 Indirect economic impacts GRI 3: Material Topics 2021 3-3 Management of material topics 112 GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported 112 203-2 Significant indirect economic impacts 97-106 Anti-corruption GRI 3: Material Topics 2021 3-3 Management of material topics 43
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