GRI Content Index

Statement of use	Salik Company P.J.S.C. has reported the information cited in this GRI content index for the period from 1 January to 31 December 2024 with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

GRI Standard	Disclosure	Location
GRI 2: General Disclosures 2021	2‑1 Organisational details	About the Report, Overview
	2‑2 Entities included in the organisation’s sustainability reporting	About the Report
	2‑3 Reporting period, frequency and contact point	About the Report
	2‑4 Restatements of information	In 2025, the Company recalculated its 2024 electricity consumption and Scope 2 emissions after identifying duplicated energy consumption data for Salik’s HQ office and data centres. The report narrative includes the relevant notes.
	2‑6 Activities, value chain and other business relationships	Annual Report 2025, How Salik Works, 2025 Business Model
	2‑7 Employees	Our Employees, Additional Quantitative Data
	2‑8 Workers who are not employees	Our Employees, Additional Quantitative Data
	2‑9 Governance structure and composition	Sustainability Management
	2‑10 Nomination and selection of the highest governance body	Annual Report 2025, Corporate Governance Report
	2‑11 Chair of the highest governance body	The Chairman of the Board of Directors is not a senior executive of the Company
	2‑12 Role of the highest governance body in overseeing the management of impacts	Sustainability Management
	2‑13 Delegation of responsibility for managing impacts	Sustainability Management
	2‑15 Conflicts of interest	Business Ethics and Compliance
	2‑19 Remuneration policies	Sustainability Management Annual Report 2025, Corporate Governance Report
	2‑20 Process to determine remuneration	Annual Report 2025, Corporate Governance Report
	2‑22 Statement on sustainable development strategy	Overview
	2‑23 Policy commitments	Sustainability Management, Stakeholder Engagement, Business Ethics and Compliance, Human Rights, Our Employees
	2‑24 Embedding policy commitments	Sustainability Management, Stakeholder Engagement, Business Ethics and Compliance, Human Rights, Our Employees
	2‑25 Processes to remediate negative impacts	Human Rights
	2‑26 Mechanisms for seeking advice and raising concerns	Human Rights
	2‑27 Compliance with laws and regulations	In 2025, there were no incidents of noncompliance with laws and regulations in Salik
	2‑29 Approach to stakeholder engagement	Stakeholder Engagement
GRI 3: Material Topics 2021	3‑1 Process to determine material topics	Materiality Assessment
	3‑2 List of material topics	Materiality Assessment
	3‑3 Management of material topics	Sustainability Management, Human Rights, Our Employees, Our Customers, Our Community
GRI 102: Climate Change 2025	102‑2 Climate change adaptation plan	Annual Report 2025, Corporate Governance Report
	102‑4 GHG emissions reduction targets and progress	Building ESG Stewardship, Climate Change and GHG Emissions
	102‑5 Scope 1 GHG emissions	Climate Change and GHG Emissions, Additional Quantitative Data
	102‑6 Scope 2 GHG emissions	Climate Change and GHG Emissions, Additional Quantitative Data
	102‑7 Scope 3 GHG emissions	Climate Change and GHG Emissions, Additional Quantitative Data
	102‑8 GHG emissions intensity	Climate Change and GHG Emissions
GRI 103: Energy 2025	103‑1 Energy policies and commitments	Responsible Resource Use
	103‑2 Energy consumption and self‑generation within the organization	Responsible Resource Use, Additional Quantitative Data
	103‑4 Energy intensity	Responsible Resource Use
	103‑5 Reduction in energy consumption	Responsible Resource Use, Additional Quantitative Data
GRI 201: Economic Performance 2016	201‑1 Direct economic value generated and distributed	Annual Report 2025, Statement of Financial Position
	201‑2 Financial implications and other risks and opportunities due to climate change	Climate Change and GHG Emissions
	201‑3 Defined benefit plan obligations and other retirement plans	Our Employees
GRI 203: Indirect Economic Impacts 2016	203‑1 Infrastructure investments and services supported	Our Community Annual Report 2025, CFO’s Review, Operational Review, Digital Solutions
GRI 203: Indirect Economic Impacts 2016	203‑2 Significant indirect economic impacts	Alignment to the United Nations SDGs, Our Community
GRI 205: Anti‑corruption 2016	205‑1 Operations assessed for risks related to corruption	Business Ethics and Compliance
	205‑2 Communication and training about anti‑corruption policies and procedures	Business Ethics and Compliance
	205‑3 Conﬁrmed incidents of corruption and actions taken	Business Ethics and Compliance
GRI 207: Tax 2019	207‑4 Country‑by‑country reporting	Annual Report 2025, Notes to the Financial Statements
GRI 303: Water and Effluents 2018	303‑1 Interactions with water as a shared resource	Responsible Resource Use
	303‑3 Water withdrawal	Additional Quantitative Data
	303‑4 Water discharge	Additional Quantitative Data
	303‑5 Water consumption	Additional Quantitative Data
GRI 306: Waste 2020	306‑1 Waste generation and significant waste‑related impacts	Waste Management
	306‑3 Waste generated	Additional Quantitative Data
	306‑4 Waste diverted from disposal	Additional Quantitative Data
	306‑5 Waste directed to disposal	Additional Quantitative Data
GRI 308: Supplier Environmental Assessment 2016	308‑1 New suppliers that were screened using environmental criteria	Human Rights
GRI 401: Employment 2016	401‑1 New employee hires and employee turnover	Our Employees, Additional Quantitative Data
	401‑2 Benefits provided to full‑time employees that are not provided to temporary or part‑time employees	Our Employees
	401‑3 Parental leave	Our Employees
GRI 403: Occupational Health and Safety 2018	403‑1 Occupational health and safety management system	Our Employees
	403‑2 Hazard identification, risk assessment, and incident investigation	Our Employees
	403‑3 Occupational health services	Our Employees
	403‑4 Worker participation, consultation, and communication on occupational health and safety	Our Employees
	403‑5 Worker training on occupational health and safety	Our Employees
	403‑6 Promotion of worker health	Our Employees
	403‑9 Work‑related injuries	Our Employees
GRI 404: Training and Education 2016	404‑1 Average hours of training per year per employee	Our Employees
	404‑2 Programs for upgrading employee skills and transition assistance programs	Our Employees
	404‑3 Percentage of employees receiving regular performance and career development reviews	Our Employees
GRI 405: Diversity and Equal Opportunity 2016	405‑1 Diversity of governance bodies and employees	Sustainability Management, Our Employees
GRI 406: Non‑discrimination 2016	406‑1 Incidents of discrimination and corrective actions taken	In 2025, no incidents of discrimination or harassment were reported.
GRI 413: Local Communities 2016	413‑1 Operations with local community engagement, impact assessments, and development programs	Our Community
GRI 414: Supplier Social Assessment 2016	414‑1 New suppliers that were screened using social criteria	Human Rights
GRI 415: Public Policy 2016	415‑1 Political contributions	In 2025, as in previous years, Salik did not make any contributions to or expenditures for political campaigns, political organisations, lobbyists, lobbying organisations, trade associations, or other tax‑exempt groups. These activities are prohibited under UAE law.
GRI 418: Customer Privacy 2016	418‑1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	In 2025, no customer complaints related to privacy breaches were recorded.