The latest GRI guidelines (Standards) are included in this index, which excludes mining-specific indicators until the latest supplement has been completed. Indicators are cross-referenced to either the integrated report or ESG report and marked externally assured where applicable.

	Integrated report
	ESG report
NR	Not reported
NA	Not applicable

Standard							Page		Omission
GRI 102	General disclosures		102-1		Name of the organisation		Throughout
			102-2		Activities, brands, products and services		1 – 7  2 – 19
			102-3		Location of headquarters		Inside back cover
			102-4		Location of operations		1, 20 – 22 and 125
			102-5		Ownership and legal form		18 – 19
			102-6		Markets served		24 and 98 – 103
			102-7		Scale of the organisation		18 – 22  76 – 77
			102-8		Information on employees and other workers		108 – 112  66 – 77
			102-9		Supply chain		98 – 103  88 and 97
			102-10		Significant changes to the organisation and its supply chain		98 – 103  88 and 97
			102-11		Precautionary principle or approach		35 and 44  3, 6 – 7 and 14
			102-12		External initiatives		2 – 4  2 – 3
			102-13		Membership of associations		2 – 4  2 – 3
			102-14		Statement from senior decision maker		10 – 11 and 52 – 53
			102-15		Key impacts, risks and opportunities		38 – 49  6 – 19
			102-16		Values, principles, standards and norms of behaviour		32, 45 and 111  15, 73, 92 and 95 – 98
			102-17		Mechanisms for advice and concerns about ethics		32  92
			102-18		Governance structure		26 – 30  104 – 116
			102-19		Delegating authority		33  99
			102-20		Executive-level responsibility for economic, environmental and social topics		33  99
			102-21		Consulting stakeholders on economic, environmental and social topics		62 – 65  28 – 39
			102-22		Composition of the highest governing body and its committees		33  99
			102-23		Chair of the highest governing body		10 – 11, 26, 33 and 35  99, 104, 106 and 111
			102-24		Nominating and selecting the highest governing body		33  96, 99 108 – 109, 117 and 119 – 120
			102-25		Conflicts of interest		95 – 96, 111 and 134
			102-26		Role of the highest governing body in setting purpose, values and strategy		26  94
			102-27		Collective knowledge of highest governance body		28  110
			102-28		Evaluating the highest governance body's performance		35  98
			102-29		Identifying and managing economic, environmental and social impacts		31 – 35  94 – 103
			102-30		Effectiveness of risk management processes		56 – 59  20 – 24
			102-31		Review of economic, environmental and social topics		32 – 34  115
			102-32		Board's role in sustainability reporting		3  98
			102-33		Communicating critical concerns		34  100
			102-34		Nature and total number of critical concerns		56 – 59  20 – 24
			102-35		Remuneration policies		110  137 – 165
			102-36		Process for determining remuneration		110  137 – 165
			102-37		Stakeholders' involvement in remuneration		110  137 – 165
			102-38		Annual total compensation ratio
			102-39		Percentage increase in annual total compensation ratio				Confidentiality
			102-40		List of stakeholder groups		62  28		Confidentiality
			102-41		Collective bargaining agreements		114  92
			102-42		Identifying and selecting stakeholders		62 – 65  28 – 38
			102-43		Approach to stakeholder engagement		62 – 65  28 – 38
			102-44		Key topics and concerns raised		62 – 65  28 – 38
			102-45		Entities included in the consolidated financial statements		See annual financial statements at www.exxaro.com under investors tab
			102-46		Defining report content and topic boundaries		2 – 4 and 6 – 7  2 – 3 and 6 – 19
			102-47		List of material topics		6 – 7  6 – 19
			102-48		Restatements of information
			102-49		Changes in reporting		2 – 4  2 – 3
			102-50		Reporting period		2  3
			102-51		Date of most recent report		Throughout
			102-52		Reporting cycle		2  3
			102-53		Contact point for questions regarding the report		Inside front cover
			102-54		Claims of reporting in accordance with the GRI Standards		2  3
			102-55		GRI content index		166 – 170
			102-56		External assurance		171 – 175
GRI 103	Management approach to economic, environmental and social impacts		103-1		Explanation of the material topic and its boundary		6 – 7  6 – 19
			103-2		The management approach and its components		6 – 7  6 – 19
			103-3		Evaluation of the management approach		6 – 7  6 – 19
GRI 201	Economic performance		201-1		Direct economic value generated and distributed		10 – 13, 15, 24, 36, 48, 63, 84 – 90, 96 – 97, 110 and 117 8, 18 – 19, 22 – 23, 33, 36, 38 – 39, 59, 71 – 72, 75, 77, 81 – 82, 84 86, 91, 118, 124, 127 and 138
			201-2		Financial implications and other risks and opportunities due to climate change		6, 35, 40, 42 – 44, 48, 53 – 54, 56 – 57, 60, 64 – 65, 67, 69 – 70, 100, 111, 114 and 117 – 119  3, 6, 8, 10, 12 –  14, 18, 25 – 26, 34, 36, 40 – 41, 47 – 48, 52, 92, 112, 125, 159 and 160
			201-3		Defined benefit plan obligations and other retirement plans		12, 35, 85 and 89  75, 81, 112, 144 – 145 and 148
			201-4		Financial assistance received from government				NA
GRI 202	Market presence		202-1		Ratios of standard entry level wage by gender compared to local minimum wage		71 - 77
			202-2		Proportion of senior management hired from the local community		27 and 30  76, 108, 115 and 119
GRI 203	Indirect economic impacts		203-1		Infrastructure investments and services supported		48, 64, 104, 115 and 117  18, 29, 33, 37, 63, 78, 80 – 84 and 127
			203-2		Significant indirect economic impacts		116 – 119  78 – 91
GRI 204	Procurement practices		204-1		Proportion of spending on local suppliers		13 and 121  23, 89, 90 – 92 and 154
GRI 205	Anti-corruption		205-1		Operations assessed for risks related to corruption		32, 35 and 43  13, 21, 27, 36, 39, 91, 95 – 98 and 127 – 128
			205-2		Communication and training about anti-corruption policies and procedures		35  127 and 128
			205-3		Confirmed incidents of corruption and actions taken		127
GRI 206	Anti- competitive behaviour		206-1		Legal actions for anti-competitive behaviour, anti-trust and monopoly practices				NA
GRI 207	Tax		207-1		Approach to tax		See tax report at www.exxaro.com under investors tab
			207-2		Tax governance, control and risk management		See tax report at www.exxaro.com under investors tab
			207-3		Stakeholder engagement and management of concerns related to tax		See tax report at www.exxaro.com under investors tab
			207-4		Country-by-country reporting		See tax report at www.exxaro.com under investors tab
GRI 301	Materials		301-1		Materials used by weight or volume
			301-2		Recycled input materials used
			301-3		Reclaimed products and their packaging materials
GRI 302	Energy		302-1		Energy consumption within the organisation		36  46 and 48 – 49
			302-2		Energy consumption outside of the organisation		13  22 and 47
			302-3		Energy intensity		13, 35, 37 and 119  22, 49 and 112
			302-4		Reduction of energy consumption		37  46, 47 and 49
			302-5		Reductions in energy requirements of products and services		37  46, 47 and 49
GRI 303	Water and effluents		303-1		Interactions with water as a shared source
			303-2		Management of water discharge-related impacts
			303-3		Water withdrawal
			303-4		Water discharge
			303-5		Water consumption
GRI 304	Biodiversity		304-1		Operational sites owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas		55 – 57
			304-2		Significant impacts of activities, products and services on biodiversity		55 – 57
			304-3		Habitats protected or restored		55 – 57
			304-4		IUCN Red List species and national conservation list species with habitats in areas affected by operations		55
GRI 305	Emissions		305-1		Direct (scope 1) GHG emissions		13  22 and 47
			305-2		Energy indirect (scope 2) GHG emissions		13  22 and 47
			305-3		Other indirect (scope 3) GHG emissions		47
			305-4		GHG emissions intensity		13 and 119  22 and 47
			305-5		Reduction of GHG emissions		37  46 – 47, 69 and 112
			305-6		Emissions of ozone-depleting substances (ODS)		13  22 and 47
			305-7		Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions		44
GRI 306	Waste		306-1		Waste generation and significant waste-related impacts		37  40, 41, 50, 52 – 53 and 97
			306-2		Management of significant waste-related impacts		119  40, 41, 50, 52 – 53, 91 and 97
			306-3		Waste generated		37  40, 41, 50, 52 – 53 and 97
			306-4		Waste diverted from disposal		43  13 and 52
			306-5		Waste directed to disposal		52 – 53
GRI 307	Environmental compliance		307-1		Non-compliance with environmental laws and regulations		22, 42 and 53
GRI 308	Supplier environmental assessment		308-1		New suppliers that were screened using environmental criteria		32  36, 91 and 97
			308-2		Negative environmental impacts in the supply chain and actions taken
GRI 401	Employment		401-1		New employee hires and employee turnover		36  76 – 77
			401-2		Benefits provided to full-time employees that are not provided to temporary or part-time employees		12, 35, 85 and 89  75, 81, 112, 144 – 145 and 148
			401-3		Parental leave
GRI 402	Labour/ management relations		402-1		Minimum notice periods regarding operational changes
GRI 403	Occupational health and safety		403-1		Occupational health and safety management system		109  66, 68 – 69 and 97
			403-2		Hazard identification, risk assessment and incident investigation		24, 32 – 34, 37, 46, 52 – 53, 57, 83, 100, 109, 114, 117, 122 and 129  3, 16, 31, 39, 52, 66 –  69, 72, 97 – 98, 102, 121 – 126, 128, 138 and 157
			403-3		Occupational health services		109 – 110  66 – 70, 97 and 127
			403-4		Worker participation, consultation and communication on occupational health and safety		109 – 110  66 – 70, 97 and 127
			403-5		Worker training on occupational health and safety		109  66
			403-6		Promotion of worker health		14, 16, 46 and 109 – 110  16, 66 – 68, 70 – 71, 82, 97 and 122
			403-7		Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		11, 14, 32, 52, 64, 70 and 109 – 110  68 – 69, 97 – 98 and 122
			403-8		Workers covered by an occupational health and safety management system		109  66, 68 – 69 and 97
			403-9		Work-related injuries		13 and 24  21
			403-10		Work-related ill health		13 and 24  21 and 69 – 70
GRI 404	Training and education		404-1		Average hours of training per year per employee
			404-2		Programmes for upgrading employee skills and transition assistance programmes		36, 110 and 112  21, 23, 50, 63, 66 – 67, 71 – 74, 77, 96 and 117
			404-3		Percentage of employees receiving regular performance and career development reviews		35  98, 117, 132, 139 – 140, 150, 152 and 161 – 163
GRI 405	Diversity and equal opportunity		405-1		Diversity of governance bodies and employees		11, 27 – 28, 30, 45 – 46, 53, 108 – 111 and 114  15 – 16, 30, 66, 71, 73, 75, 77, 92, 96, 100 – 101, 108 – 110, 115, 117, 119 – 120, 126 – 128, 139, 149 – 151 and 153 – 154
			405-2		Ratio of basic salary and remuneration of women to men
GRI 406	Non- discrimination		406-1		Incidents of discrimination and corrective actions taken		77
GRI 407	Freedom of association and collective bargaining		407-1		Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk		114  74 and 92
GRI 408	Child labour		408-1		Operations and suppliers at significant risk for incidents of child labour		114  92
GRI 409	Forced or compulsory labour		409-1		Operations and suppliers at significant risk for incidents of forced or compulsory labour		114  92
GRI 410	Security practices		410-1		Security personnel trained in human rights policies or procedures		48 and 114  18 and 92
GRI 411	Rights of indigenous peoples		411-1		Incidents of violations involving rights of indigenous peoples		48 and 114 – 115  18 and 92 – 93
GRI 412	Human rights assessment		412-1		Operations that have been subject to human rights reviews or impact assessments		48, 57 and 114  18, 26, 36 and 91 – 93
			412-2		Employee training on human rights policies or procedures		114  92
			412-3		Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening		48 and 114  18, 36 and 91 – 92
GRI 413	Local communities		413-1		Operations with local community engagement, impact assessments and development programmes		16, 34, 36, 40, 46, 48 – 49, 52 – 53, 62 – 65 and 115  16, 18 – 19, 28 – 29, 31 – 33, 36 – 38, 63, 80 – 81, 93 and 159
			413-2		Operations with significant actual and potential negative impacts on local communities		49 and 118 – 119  44
GRI 414	Supplier social assessment		414-1		New suppliers screened using social criteria		32  36 and 97
			414-2		Negative social impacts in the supply chain and actions taken		48  18 and 127 – 128
GRI 415	Public policy		415-1		Political contributions
GRI 416	Customer health and safety		416-1		Assessment of health and safety impacts of product and service categories				NA
			416-2		Incidents of non-compliance concerning the health and safety impacts of products and services				NA
GRI 417	Marketing and labelling		417-1		Requirements for product and service information and labelling				NA
			417-2		Incidents of non-compliance concerning product and service information and labelling				NA
			417-3		Incidents of non-compliance concerning marketing communications				NA
GRI 418	Customer privacy		418-1		Substantiated complaints concerning breaches of customer privacy and losses of customer data		34 and 107
GRI 419	Socio- economic compliance		419-1		Non-compliance with laws and regulations in the social and economic area		37  22