GRI index

Exxaro has reported in accordance with the GRI standards for the period from 1 January to 31 December 2021. We have used GRI 1: Foundation 2021 and will use the applicable GRI sector standards for coal, mining and renewable energy in the next reporting period. Indicators in this index are cross-referenced to the integrated report, ESG report and tax report, and marked externally assured where applicable.

	Integrated report
	ESG report
	Tax report
NR	Not reported
N/A	Not applicable

General disclosure			Page	Omission
GRI 2: General disclosures 2021	2-1	Organisational details	Inside front cover and 10-14 Inside front cover and 4-9
	2-2	Entities included in the organisation's sustainability reporting	2-3 3
	2-3	Reporting period, frequency and contact point	Inside front cover and 2-3 1-3
	2-4	Restatements of information
	2-5	External assurance	3, 49, 98-99 and 145 22, 46, 58, 143-144, 180, 187-188 and 231-235
	2-6	Activities, value chain and other business relationships	10-14, 16-23, 26-27, 28-31, 32-39, 44-58, 114 and 136-141 4-9, 13, 27-37, 53 and 112
	2-7	Employees	28-31, 123 and 129 82-107
	2-8	Workers who are not employees	28-31, 123 and 129 83-86, 90-92, 94-95 and 106
	2-9	Governance structure and composition	78-80 148-164
	2-10	Nomination and selection of the highest governance body	94 166-167 and 170-171
	2-11	Chair of the highest governance body	78-80 158
	2-12	Role of the highest governance body in overseeing the management of impacts	81-96 158
	2-13	Delegation of responsibility for managing impacts	81-96 162-163
	2-14	Role of the highest governance body in sustainability reporting	3 180-183 and 186
	2-15	Conflicts of interest	85 127, 135, 141, 158, 170-171 and 176-179
	2-16	Communication of critical concerns	130 128-129, 136 and 176-179
	2-17	Collective knowledge of the highest governance body	137
	2-18	Evaluation of the performance of the highest governance body	159
	2-19	Remuneration policies	189-217
	2-20	Process to determine remuneration	189-217
	2-21	Annual total compensation ratio	189-217
	2-22	Statement on sustainable development strategy	26-27 and 28-31 Inside front cover and 10-18
	2-23	Policy commitments	28-31 and 130 128-129
	2-24	Embedding policy commitments	130 128-129
	2-25	Processes to remediate negative impacts	130 128-129
	2-26	Mechanisms for seeking advice and raising concerns	130 128-129
	2-27	Compliance with laws and regulations	42-43 39 and 62-65
	2-28	Membership associations	Inside front cover, 3, 130 and 116-121 Inside front cover, 10-18, 80, 100 and 128-129
	2-29	Approach to stakeholder engagement	32-39 27, 145, 177-178 and 188
	2-30	Collective bargaining agreements	32	Collective bargaining is not mentioned in IR or covered adequately in ESG report. Should report the percentage of total employees covered by collective bargaining agreements; for employees not covered by collective bargaining agreements, report whether the organisation determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organisations.

Material topics			Page	Omission
GRI 3: Material topics 2021	3-1	Process to determine material topics	3, 26-27 and 40-43 2 and 12
	3-2	List of material topics	40-43 2 and 12
Economic performance
GRI 3: Material topics 2021	3-3	Management of material topics	66-69 10-18 and 141
GRI 201: Economic performance 2016	201-1	Direct economic value generated and distributed	102-113
	201-2	Financial implications and other risks and opportunities due to climate change	8-9, 19-20, 26-27, 37, 42-43, 46, 57, 74 and 137-138 2, 10-18, 20-46-52, 172-175, 178, 186 and 226-230
	201-3	Defined benefit plan obligations and other retirement plans	97 and 195
	201-4	Financial assistance received from government	N/A	Exxaro does not receive any financial assistance from government but supports South Africa's socio-economic development with financial contributions in collaboration with government.
Market presence
GRI 3: Material topics 2021	3-3	Management of material topics	35, 104 and 126-127 166, 139-144, 168-169 and 189-191
GRI 202: Market presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage	100, 168, 193 and 195
	202-2	Proportion of senior management hired from the local community	25, 102 and 105
Indirect economic impacts
GRI 3: Material topics 2021	3-3	Management of material topics	132 108
GRI 203: Indirect economic impacts 2016	203-1	Infrastructure investments and services supported	132 111, 117, 121-122 and 131
	203-2	Significant indirect economic impacts	34 108-109 and 178
Procurement practices
GRI 3: Material topics 2021	3-3	Management of material topics	27 108-109 and 178
GRI 204: Procurement practices 2016	204-1	Proportion of spending on local suppliers	112-119
Anti-corruption
GRI 3: Material topics 2021	3-3	Management of material topics	130 106, 127, 134, 136, 146, 178 and 186
GRI 205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	58 106, 127-128, 134, 136, 178 and 186
	205-2	Communication and training about anti-corruption policies and procedures	130 128 and 178
	205-3	Confirmed incidents of corruption and actions taken	15, 113 and 134	Need statement in IR/ESG report stating Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption Public legal cases regarding corruption brought against the organisation or its employees during the reporting period and the outcomes of such cases
Anti-competitive behaviour
GRI 3: Material topics 2021	3-3	Management of material topics
GRI 206: Anti-competitive behaviour 2016	206-1	Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices		Need to report: Number of legal actions pending or completed during the reporting period regarding anti-competitive behaviour and violations of anti-trust and monopoly legislation in which the organisation has been identified as a participant Main outcomes of completed legal actions, including any decisions or judgments
Tax
GRI 3: Material topics 2021	3-3	Management of material topics	7-10
GRI 207: Tax 2019	207-1	Approach to tax	2-4
	207-2	Tax governance, control, and risk management	5-6
	207-3	Stakeholder engagement and management of concerns related to tax	3
	207-4	Country-by-country reporting	7 and 13-17
Materials
GRI 3: Material topics 2021	3-3	Management of material topics	139 62
GRI 301: Materials 2016	301-1	Materials used by weight or volume	139 63
	301-2	Recycled input materials used	139 63
	301-3	Reclaimed products and their packaging materials	139 63
Energy
GRI 3: Material topics 2021	3-3	Management of material topics	138 53-56
GRI 302: Energy 2016	302-1	Energy consumption within the organisation	137-138 54
	302-2	Energy consumption outside of the organisation	138 53-56
	302-3	Energy intensity	137 54
	302-4	Reduction of energy consumption	138 54
	302-5	Reductions in energy requirements of products and services	138 54
Water and effluents
GRI 3: Material topics 2021	3-3	Management of material topics	138 57-61
GRI 303: Water and effluents 2018	303-1	Interactions with water as a shared resource	132-134 57-61
	303-2	Management of water discharge-related impacts	138 10-18, 61, 116-117, 121 and 124
	303-3	Water withdrawal	28 and 138 57-61
	303-4	Water discharge	58
	303-5	Water consumption	138 58
Biodiversity
GRI 3: Material topics 2021	3-3	Management of material topics	39 and 66-71
GRI 304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	140-141 11, 15 and 67
	304-2	Significant impacts of activities, products and services on biodiversity	10-11, 66-71, 124 and 178
	304-3	Habitats protected or restored	17 and 66-71
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	17 and 66-71
Emissions
GRI 3: Material topics 2021	3-3	Management of material topics	8-9, 57, 68, 70-71, 74, 137 and 138 17 and 66-71
GRI 305: Emissions 2016	305-1	Direct (scope 1) GHG emissions	72 and 137 13, 23, 46-50 and 53
	305-2	Energy indirect (scope 2) GHG emissions	72 23, 46, 48-50 and 53
	305-3	Other indirect (scope 3) GHG emissions	137 46-49, 51 and 62
	305-4	GHG emissions intensity	30, 72 and 137 23, 46-51
	305-5	Reduction of GHG emissions	66-69, 70-71, 74 and 137 11, 13-15, 18, 42-56, 54, 174, 201 and 204-205
	305-6	Emissions of ozone-depleting substances (ODS)	N/A	Exxaro does not emit ODS
	305-7	Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions	44
Waste
GRI 3: Material topics 2021	3-3	Management of material topics	136 and 139 62-65
GRI 306: Waste 2020	306-1	Waste generation and significant waste-related impacts	139 62-65
	306-2	Management of significant waste-related impacts	139 62-65
	306-3	Waste generated	139 62-65
	306-4	Waste diverted from disposal	139 62-65
	306-5	Waste directed to disposal	139 62-65
Supplier environmental assessment
GRI 3: Material topics 2021	3-3	Management of material topics	14, 17 and 46-56
GRI 308: Supplier environmental assessment 2016	308-1	New suppliers that were screened using environmental criteria	136 62-65
	308-2	Negative environmental impacts in the supply chain and actions taken		This disclosure informs stakeholders about the percentage of suppliers selected or contracted subject to due diligence processes for environmental impacts.
Employment
GRI 3: Material topics 2021	3-3	Management of material topics	122-130 95
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	123 and 126 24 and 99
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	35 100 and 189-217
	401-3	Parental leave		Employees entitled to parental leave means those employees that are covered by organisational policies, agreements or contracts that contain parental leave entitlements. To determine who returned to work after parental leave ended and were still employed 12 months later, an organisation can consult records from the prior reporting periods.
Labour/management relations
GRI 3: Material topics 2021	3-3	Management of material topics	41-42, 122-123 and 126-127 2, 12, 83 and 96
GRI 402: Labour/Management Relations 2016	402-1	Minimum notice periods regarding operational changes
Occupational health and safety
GRI 3: Material topics 2021	3-3	Management of material topics	126-127 83-84
GRI 403: Occupational health and safety 2018	403-1	Occupational health and safety management system	126-127 83-84	Minimum number of weeks' notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them. For organisations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
	403-2	Hazard identification, risk assessment and incident investigation	42-43 60, 84 and 86
	403-3	Occupational health services	90-91 and 94
	403-4	Worker participation, consultation, and communication on occupational health and safety	126
	403-5	Worker training on occupational health and safety	24, 86 and 94
	403-6	Promotion of worker health	42-43, 122 and 125-126 2, 31, 82-83, 86, 88, 95-96, 106, 131, 89 and 178
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	19, 28, 35, 118, 122, 132 and 134 17, 37, 60, 78, 90, 110-111, 117 and 136
	403-8	Workers covered by an occupational health and safety management system	126 82 and 84
	403-9	Work-related injuries	72 24
	403-10	Work-related ill health	93
Training and education
GRI 3: Material topics 2021	3-3	Management of material topics	123 and 126 82
GRI 404: Training and education 2016	404-1	Average hours of training per year per employee	103
	404-2	Programmes for upgrading employee skills and transition assistance programmes	26-27, 29 and 127-128 29, 78, 96-97, 101-103 and 109
	404-3	Percentage of employees receiving regular performance and career development reviews	190
Diversity and equal opportunity
GRI 3: Material topics 2021	3-3	Management of material topics	28, 35, 42, 70-71, 123, 126-127, 129-130 and 132 100, 105, 129 and 134
GRI 405: Diversity and equal opportunity 2016	405-1	Diversity of governance bodies and employees	18, 31, 133, 135, 154-157, 166-171 and 177
	405-2	Ratio of basic salary and remuneration of women to men	200	Consider including a statement on average pay of each gender grouping within each employee category.
Non-discrimination
GRI 3: Material topics 2021	3-3	Management of material topics	130 86, 97, 100 and 128-129
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	123 97, 100 and 128-129
Freedom of association and collective bargaining
GRI 3: Material topics 2021	3-3	Management of material topics	130 32, 96, 128, 166 and 195
GRI 407: Freedom of association and collective bargaining 2016	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	96
Child labour
GRI 3: Material topics 2021	3-3	Management of material topics	130 100 and 128
GRI 408: Child labour 2016	408-1	Operations and suppliers at significant risk for incidents of child labour	128
Forced or compulsory labour
GRI 3: Material topics 2021	3-3	Management of material topics	130 128
GRI 409: Forced or compulsory labour 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labour	128
Security practices
GRI 3: Material topics 2021	3-3	Management of material topics	130 128
GRI 410: Security practices 2016	410-1	Security personnel trained in human rights policies or procedures	130 128
Rights of indigenous peoples
GRI 3: Material topics 2021	3-3	Management of material topics	36 108
GRI 411: Rights of indigenous peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples	128-129
Local communities
GRI 3: Material topics 2021	3-3	Management of material topics	36 108
GRI 413: Local communities 2016	418-1	Operations with local community engagement, impact assessments and development programmes	14, 33 and 50
	413-2	Operations with significant actual and potential negative impacts on local communities	110
Supplier social assessment
GRI 3: Material topics 2021	3-3	Management of material topics	39 112-113
GRI 414: Supplier social assessment 2016	414-1	New suppliers that were screened using social criteria	39 112-113
	414-2	Negative social impacts in the supply chain and actions taken	39 112-113
Public policy
GRI 3: Material topics 2021	3-3	Management of material topics	39 28
GRI 415: Public policy 2016	415-1	Political contributions	146
Customer health and safety
GRI 3: Material topics 2021	3-3	Management of material topics	27 and 38 36
GRI 416: Customer health and safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	41 and 47
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	8 and 19 40 and 65
Marketing and labelling
GRI 3: Material topics 2021	3-3	Management of material topics	N/A	Not material
GRI 417: Marketing and labelling 2016	417-1	Requirements for product and service information and labelling
	417-2	Incidents of non-compliance concerning product and service information and labelling
	417-3	Incidents of non-compliance concerning marketing communications
Customer privacy
GRI 3: Material topics 2021	3-3	Management of material topics	106 and 174
GRI 418: Customer privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data		Report the total number of substantiated complaints received concerning breaches of customer privacy by complaints received from outside parties and substantiated by the organisation as well as complaints from regulatory bodies. Include the total number of identified leaks, thefts or losses of customer data. If the organisation has not identified any substantiated complaints, a brief statement of this fact is sufficient.

GRI index

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