GRI CONTENT INDEX GRI STANDARD DISCLOSURE LOCATION (PAGE) GRI 2: General Disclosures 2021 2-1 Organisational details 41 2-2 Entities included in the organisation’s sustainability reporting 42 2-3 Reporting period, frequency and contact point 42 2-5 External assurance 42 2-6 Activities, value chain and other business relationships 41, 42 2-7 Employees 70-71 2-8 Workers who are not employees 68 2-9 Governance structure and composition 48 2-10 Nomination and selection of the highest governance body 48 2-11 Chair of the highest governance body 48 2-12 Role of the highest governance body in overseeing the management of impacts 48 2-13 Delegation of responsibility for managing impacts 48 2-14 Role of the highest governance body in sustainability reporting 48 2-16 Communication of critical concerns 57 2-25 Processes to remediate negative impacts 57 2-26 Mechanisms for seeking advice and raising concerns 57 2-27 Compliance with laws and regulations 57 2-29 Approach to stakeholder engagement 49-50 GRI 3: Material Topics 2021 3-1 Process to determine material topics 51 3-2 List of material topics 51 3-3 Management of material topics Throughout GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportunities due to climate change 54-55 GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers 62-63 GRI 205: Anticorruption 2016 205-1 Operations assessed for risks related to corruption 57-58 205-2 Communication and training about anti-corruption policies and procedures 57 205-3 Confirmed incidents of corruption and actions taken 57-58 GRI 302: Energy 2016 302-1 Energy consumption within the organisation 73 302-2 Energy consumption outside of the organisation 73 302-4 Reduction of energy consumption 73 Statement of use Al-`Aqar Healthcare REIT has reported the information cited in this GRI content index for the period 1 January 2023 to 31 December 2023 with reference to the GRI Standards. GRI 1 used GRI 1: Foundation 2021 80 SUSTAINABILLITY STATEMENTS 1 2 4 5 6 AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 2023
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