DFM ESG Metrics Index

Metric Indicator Corresponding GRI standards The 2025 results or the location in the report
Environmental
E1. GHG Emissions

E1.1) Total amount of Scope 1 emissions

E1.2) Total amount of Scope 2 emissions

E1.3) Total amount of Scope 3 emissions

E1.4) Please describe investments, initiatives, and projects to reduce CO2 emissions

GRI 305: Emissions 2016

E1.1) 32.29 tCO2e

E1.2) 444.66 tCO2e

E1.3) 576.34 tCO2e

E1.4) Refer to Climate Change and GHG Emissions

E2. Emissions Intensity

E2.1) GHG emissions intensity

E2.2) Non‑GHG emissions intensity

GRI 305: Emissions 2016

E2.1) 340.1 gCO2e per 1,000 of revenue

E2.2) N/A

E3. Energy Usage

E3.1) Total amount of direct energy consumed

E3.2) Total amount of indirect energy consumed

GRI 302: Energy 2016

E3.1) 1,175.85 MWh

E3.2) N/A

E4. Energy Intensity

E4.1) Direct energy use intensity

E4.2) Total indirect energy usage per output scaling factor

E4.3) Please describe investments, initiatives, and projects to reduce energy consumption and increase energy efficiency

GRI 302: Energy 2016

E4.1) 0.38 kWh per 1,000 of revenue

E4.2) N/A

E4.3) Refer to Responsible Resource Use

E5. Energy Mix

E5.1) Renewable energy used

E5.2) Non‑renewable energy used GJ, MWh or %

GRI 302: Energy 2016

E5.1) 76.58 MWh (6.5%)

E5.2) 1,099.27 MWh (93.5%)

E6. Water and Effluents

E6.1) Total amount of water withdrawn

E6.2) Total amount of water discharged

E6.3) Total amount of water consumed (If possible, a breakdown by source: surface water, groundwater, seawater, etc.)

E6.4) Water intensity

E6.5) Water recycled

E6.6) Please describe investments, initiatives, and projects to reduce water consumption and increase water recycling

GRI 303: Water and Effluents 2018

E6.1) 1,003.6

E6.2) 728.5

E6.3) 275.1

E6.4) N/A

E6.5) N/A

E6.6) Based on the previously conducted double materiality assessment, water consumption was determined to be immaterial to our operations. For brief information on this topic, please refer to Responsible Resource Use

E7. Waste

E7.1) Total amount of waste generated (if possible, broken down by Hazardous and Non‑hazardous)

E7.2) Total amount of waste diverted from disposal (if possible, broken down by Hazardous and Non‑hazardous)

E7.3) Total amount of waste directed to disposal (if possible, broken down by Hazardous and Non‑hazardous)

E7.4) Total amount of spills

E7.5) Please describe investments, initiatives, and projects to reduce waste generation consumption and to increase waste recycling

GRI 306: Waste 2020

E7.1) 2,828.1 kg

E7.2) 238.6 kg

E7.3) 2,589.5 kg

E7.4) N/A

E7.5) Refer to Waste Management

E8. Environmental Management

E8.1) Does your company follow a formal Environmental Policy?

E8.2) Does your company follow specific waste, water, energy, and recycling polices?

E8.3) Does your company adopt a recognized environment and energy management systems such as ISO14001 and ISO50001?

E8.4) Does your company have targets in place for the environment, energy, water, and waste?

E8.5) Please indicate if any fines received (> USD 10000) for non‑compliance with laws and regulations regarding environmental management during the last reporting period

GRI 2‑23 Policy commitments

GRI 2‑24 Embedding policy commitments

E8.1) Salik addresses environmental aspects in its HSE and Sustainability Policies.

E8.2) Salik’s environmental policy includes managing resource consumption, promoting waste reduction, and monitoring environmental parameters like waste generation.

E8.3) In 2025, the Company obtained ISO 9001 (Quality Management) and ISO 14001 (Environmental Management) certifications.

E8.4) The 2028 targets:

25% of energy sourced from renewables

20% GHG emissions reduction

Maintain at least three gates using solar energy

E8.5) In 2025, there were no incidents of non‑compliance with laws and regulations, including environmental violations and associated penalties.

E9. Climate Risk Management and Oversight

E9.1) Please describe the climate‑related risks and opportunities that could reasonably be expected to affect your company’s prospects. Also explain, for each climate‑related risk your organization has identifed, whether your organization considers the risk to be a climate‑related physical risk or transition risk.

E9.2) Please describe the current and anticipated impacts of climate‑related risks and opportunities on your company’s business model and value chain.

E9.3) How has your company responded to, and plans to respond to, climate‑related risks and opportunities in its strategy and decision‑making, including the plans to achieve any climate‑related targets it has set and any targets it is required to meet by law or regulation?

E9.4) What are the current effects, during the reporting period, of climate‑related risks and opportunities on your company’s financial position, financial performance and cash flows?

E9.5) Please describe the processes and policies your company uses to identify, assess, prioritize, and monitor climate‑related risks, and the inputs and parameters used in these processes.

E9.6) Please indicate if and how your company uses climate‑related scenario analysis to identify and assess climate‑related risks.

E9.7) Which governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) is responsible for oversight of climate‑related risks and opportunities?

E9.10) How does the body or individual consider climate‑related risks and opportunities when overseeing your company’s strategy?

E9.11) Are performance metrics related to climate targets included in remuneration policies? If so, how?

E9.12) Has your company delegated the role of overseeing climate‑related risks and opportunities to a specific management‑level position or committee, and how is oversight over this role or committee exercised?

E9.13) Please disclose any quantitative and qualitative climate‑related targets to monitor progress towards strategic goals, incl. any GHG emissions targets and specify the metric used to set the target.

GRI 102: Climate Change 2025

E9.19.3) Refer to Climate Change and GHG Emissions

E9.4) N/A

E9.59.10) Refer to Climate Change and GHG Emissions

E9.11) N/A

E9.12) N/A

E9.13) The 2028 target: 20% GHG emissions reduction

E10. Biodiversity

E10.1) Please share the number of operational sites owned, managed, and/or leased in or adjacent to protected areas and areas of high biodiversity value.

E10.2) Please describe the significant impacts of activities, products, and services on biodiversity

GRI 101: Biodiversity 2024

E10.1) N/A

E10.2) N/A

Social
S1. CEO pay ratio

S1.1) Please share the ratio of CEO total compensation to median full‑time employee (FTE) total compensation

S1.2) Does your company report this metric (above) in any regulatory filings?

GRI 2‑21 Annual total compensation ratio

S1.1) N/A

S1.2) N/A

S2. Breakdown with Staff

S2.1) Please share the total enterprise headcount held by full‑time employees (broken down by gender, age, and seniority level)

S2.2) Please share the total enterprise headcount held by part‑time employees (broken down by gender, age, and seniority level)

S2.3) Please share the total enterprise headcount held by contractors and consultants

S2.4) Please share the total of national employees (broken down by gender, age, and seniority level)

GRI 2‑7 Employees

GRI 2‑8 Workers who are not employees

S2.1) 59 (for the breakdown please refer to Our Employees)

S2.2) 0

S2.3) 304

S2.4) 20

S3. Employee Turnover and New Hires

S3.1) Year‑over‑year change for full‑time employees (broken down by gender, age, and seniority level)

S3.2) Year‑over‑year change for part‑time employees

S3.3) Year‑over‑year change for contractors and consultants

S3.4) Year‑over‑year of new hires (broken down by age, gender, and seniority level)

GRI 401‑1 New employee hires and employee turnover

S3.1) Refer to Additional Quantitative Data

S3.2) N/A

S3.3) ‑5%

S3.4) Refer to Additional Quantitative Data

S4. Gender Diversity and Equality

S4.1) Total enterprise headcount held by men and women

S4.2) Total entry and mid‑level positions held by men and women

S4.3) Total senior and executive‑level positions held by men and women

S4.4) The ratio of median male employee compensation to median female employee compensation

S4.5) Please describe your company’s initiatives or programs to support the recruitment and retention of female employees and to help female employees advance to management positions.

GRI 2‑7 Employees

GRI 405: Diversity and Equal Opportunity 2016

S4.1) 45 men, 14 women

S4.2) N/A

S4.3) The Board of Directors: 86% male, 14% female

S4.4) N/A

S4.5) Refer to Our Employees – Diversity and Inclusion

S5. Human Rights

S5.1) Does your company follow a harassment and non‑discrimination policy?

S5.2) Does your company have a formal grievance mechanism in place?

S5.3) Does your company follow a child and forced labor policy?

S5.4) Does your company follow a human rights policy?

S5.5) Does your company provide training on human rights and related internal policies for your employees?

GRI 2‑23 Policy commitments

GRI 2‑24 Embedding policy commitments

S5.1) The relevant articles are included in the Diversity and Inclusion Policy and the Code of Conduct

S5.2) Yes, refer to Our Employees – Employee well‑being

S5.35.5) Yes, refer to Human rights

S6. Health and Safety

S6.1) Does your company follow an occupational health and safety policy?

S6.2) Does your company adopt a recognized health and safety management system such as ISO45001?

S6.3) Please share the total employee and total contractors (if available) person‑hours

S6.4) Please share the total employee fatalities, with a breakdown of gender

S6.5) Please share the employee lost time injury (LTI), with a breakdown of gender

S6.6) Please share the lost time injury frequency (LTIF), with a breakdown of gender

S6.7) Please share the total health and safety training provided to employees

GRI 403: Occupational Health and Safety 2018

S6.16.2) Yes, refer to Our Employees – Health and safety

S6.3) N/A

S6.4) 0

S6.5) 0

S6.6) 0

S6.7) 100% of employees took part in OHS training and refresher courses in 2025

S7. Training and Development

S7.1) Please share the average annual training hours allocated per employee, with a breakdown of gender and employment category

S7.2) Please share the total hours of training per employee on sustainability policies and practices, including human rights.

GRI 404: Training and Education 2016

S7.1) 16.3 hours per employee

S7.2) N/A

S8. Community Engagement

S8.1) Please share the total amount invested in the community, including philanthropy, donations, and sponsorships

S8.2) Please share the total employee volunteering completed during the reporting period

GRI 413: Local Communities 2016

S8.1) 500,000

S8.2) N/A

Governance
G1. Board Diversity

G1.1) Total board seats occupied by men and women

G1.2) Total committee chairs occupied by men and women

GRI 405: Diversity and Equal Opportunity 2016

G1.1) 6 men, 1 woman

G1.2) N/A

G2. Board Independence

G2.1) Does the company prohibit the CEO from serving as board chair?

G2.2) Please share the total board seats occupied by independents

GRI 2‑11 Chair of the highest governance body

G2.1) Yes

G2.2) 7 out of 7

G3. Collective Bargaining G3.1) Please share the total enterprise headcount covered by collective bargaining agreement(s) 2‑30 Collective bargaining agreements G3.1) Collective bargaining is not permitted under UAE law, and therefore not reported of Salik
G4. Supply Chain Management

G4.1) Do your vendors or suppliers follow a Code of Conduct?

G4.2) If yes, what percentage of your suppliers are formally certified and compliant with the Code?

G4.3) Please share the suppliers that underwent a supplier’s environmental audit during the reporting period

G4.4) Please share the suppliers that underwent a supplier’s social audit during the reporting period

G4.5) Please share the new suppliers receiving warnings due to the environmental/social screening

GRI 308: Supplier Environmental Assessment 2016

GRI 414: Supplier Social Assessment 2016

G4.1) Yes

G4.2) N/A

G4.3) 100%

G4.4) N/A

G4.5) 0

G5. Ethics and Anti‑corruption

G5.1) Does your company follow an Ethics and Anti‑ Corruption policy?

G5.2) Please share the workforce formally compliant with the Anti‑Corruption Policy

G5.3) Please share the confirmed incidents of corruption during the reporting period

G5.4) Please share the corrective measures taken corresponding to the confirmed incidents of corruption (in case of any)

GRI 205: Anti‑corruption 2016

G5.1) Yes (the Whistleblowing Policy and the Code of Conduct)

G5.2) 100%

G5.3)0

G5.4) N/A

G6. Data Security

G6.1) Does your company follow a Data Privacy policy?

G6.2) Has your company taken steps to comply with GDPR rules or similar standards?

G6.3) Data security breaches during the reporting period (if any)

GRI 418: Customer Privacy 2016

G6.1) Yes

G6.2) N/A

G6.3) 0

G7. Sustainability, Risks, Opportunities and Governance

G7.1) Describe the sustainability‑related risks and opportunities that could reasonably be expected to affect your organization’s prospects.

G7.2) Describe the current and anticipated impacts of sustainability‑related risks and opportunities on your organization’s business model and value chain.

G7.3) Describe how your organization responded to, and plans to respond to, sustainability‑related risks and opportunities in its strategy and decision‑making.

G7.4) Describe the current and anticipated effects (during the reporting period) of sustainability‑related risks and opportunities on your organization’s business model, financial position, performance, and cash flows. How are these risks considered in financial planning (current financial effects)?

G7.5) Describe the processes and policies your organization uses to identify, assess, prioritize, and monitor sustainability‑related risks, and the inputs and parameters used in these processes.

G7.6) How are the processes for identifying, assessing, prioritizing and monitoring sustainability‑related risks and opportunities integrated into and informing your organization’s overall enterprise risk management process?

G7.7) Which governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) is responsible for oversight of sustainability‑related risks and opportunities?

G7.8) How does the body or individual consider sustainability‑related risks and opportunities when overseeing your organization’s strategy?

G7.9) Are performance metrics related to these targets included in remuneration policies? If so, how?

G7.10) Has your organization delegated the role of overseeing sustainability‑related risks and opportunities to a specific management‑level position or committee, and how is oversight over this role or committee exercised?

G7.11) What metrics does your organization use to measure and monitor each sustainability‑related risk or opportunity identified above?

IFRS S‑1

G7.1) Salik’s prospects may be affected by sustainability‑related risks linked to operational resilience and continuity, including climate‑driven extreme weather.

G7.2) N/A

G7.3) Refer to Sustainability Risk Management

G7.4) N/A

G7.57.8) Refer to Sustainability Risk Management

G7.9) N/A

G7.10) N/A

G7.11) N/A

G9. External Assurance G9.1) Are your sustainability disclosures assured or validated by a third party? GRI 2‑5 External assurance