BALL CORPORATIION

2024 GRII CONTENT ININDDEEXX

GOVERNANCE

ENVIROMENTAL

GLOBAL REPORTING INITIATIVE

This Global Reporting Initiative (GRI) Content Index supplements Ball Corporation's (Ball, we, us or our) sustainability reporting onwww.ball.com/sustainability.

This report has been prepared in accordance with the GRI Standards: Core option. This index includes all Core indicators as well as various additional indicators that were determined to be relevant to our business. It provides references to information provided in our online 2023 Ball Corporation Combined Report, as well as other corporate disclosures such as our Proxy, Form 10-K, our publicly available CDP Climate Change response, and additional information provided on our website atwww.ball.com.

sustainability@ball.comwww.ball.com

GRI STANDARD DISCLOSURE GRI 2 MATERIAL TOPICS 2021

The Organization and its Reporting Practices

2-1

Organizational details

2-2

Entities included in the organization's sustainability reporting

2-3

Reporting period, frequency and contact point

2-4

Restatements of information

2-5

External assurance

The Organization and its Reporting Practices

Quick Facts Page ; Locations ; 2023 Form 10-K (Page 1)

2023 Combined Annual & Sustainability Report (Front & Back Cover)Quick Facts Page ; 2023 Form 10-K(Pages 22-23)Downloads Page ; 2023 Combined Annual & Sustainability (Page 44)

Up until March of 2021 Ball Corporation published a bi-annual sustainability Report. Now, Ball will report an annual Combined Business and Sustainability report. The 2023 Combined Annual & Sustainability Report, published in March of 2024.

GRI Reporting Period: 2023-2024 |sustainability@ball.com

In addition to annually reporting Ball's latest environmental performance data, Ball annually updates historical environmental performance data as necessary if updated emission factors or more accurate activity data become available. Ball believes that updating information annually with the best available data is essential to successful performance tracking and goal setting.

Sustainability Reporting Page (under "Independent Assurance")

2-6

Activities, value chain and other business relationships

2-6

Activities, value chain and other business relationships

Ball assessed 20 tier 1 suppliers who met this threshold. Of those, none had substantial actual or potential negative impacts to sustainable development, therefore did not require corrective action plans or termination.

Before supplying goods and services to Ball, suppliers must be fully onboarded. Supplier onboarding is the process of collecting information required to set up an organization as an approved supplier. The purpose of this process is to enable Ball to efficiently and effectively conduct business, purchase goods and services, and make payments to said supplier. Supplier onboarding also includes vetting and validation to ensure the prospective supplier is compliant with laws, regulations and company standards. Certain suppliers that will be performing work on site and/or that Ball considers high risk may also be asked to complete additional onboarding tasks required by Corporate Risk, which may include providing current certificates of insurance in certain countries or providing other documentation prior to coming on site or beginning any work.

Global Strategic Supplier Forum: This annual event enables Ball's trusted suppliers to hear directly from its leadership about Ball's vision for our future. In this forum, suppliers can learn about how Ball views resiliency, why it sees the 'can' winning vs. other substrates, and its continued focus on sustainability. In 2022 79 suppliers participated.

In the third quarter of 2022, Ball announced the permanent closure of its aluminum beverage can manufacturing facilities in Phoenix, Arizona, St. Paul, Minnesota, and Santa Cruz, Brazil. The Phoenix facility ceased production in the fourth quarter of 2022, and the St. Paul facility ceased production in the first quarter of 2023.

In addition, during the third quarter of 2022, Ball completed the sale of its aluminum beverage packaging business located in Russia, which included three aluminum beverage can manufacturing facilities.

Ball permanently ceased production at its Phoenix, Arizona aluminum beverage can manufacturing facility in the fourth quarter of 2022, permanently ceased production at its aluminum beverage can manufacturing facility in St. Paul, Minne sota in the first quarter of 2023 and permanently ceased production at its aluminum beverage can manufacturing facility in Wallkill, New York in the third quarter of 2023. Additionally, the company announced it will permanently cease production at its aluminum beverage can manufacturing facility in Kent, Washington in the first half of 2024, and has permanently discontinued plans to construct the North Las Vegas beverage can plant.

2-7

Employees

2-7

Employees

Employees by Age

2022

<30

30-50

>50

Global

4,193

13,437

4,954

(19%)

(60%)

(22%)

North & Central America

South AmericaEMEA

2,073 1,084 1,038

6,917 2,479 4,041

3,300 275 1,370

See 2023 Combined Annual & Sustainability Report (Page 41) for a 5-year trend overview.

2-8

Workers who are not employees

Governance

2-9

Governance structure and composition

Our Approach Page ; Corporate Governance ; 2023 CDP Climate Change Report (Question C1.1a) ; 2023 Combined Annual & Sustainability Report (Page 46)

2-10

Nomination and selection of the highest governance body

Corporate Governance

2-11

Chair of the highest governance body

Corporate Governance

2-12

Role of the highest governance body in overseeing the management of impacts

Corporate Governance

2-13

Delegation of responsibility for managing impacts

Corporate Governance

2-14

Role of the highest governance body in sustainability reporting

Our Approach Page ; Corporate Governance

2-15

Conflicts of interest

2-16

Communication of critical concerns

Corporate Governance

2-17

Collective knowledge of the highest governance body

Corporate Governance

2-18

Evaluation of the performance of the highest governance body

Corporate Governance

2-19

Remuneration policies

2024 Proxy Statement (Pages 29-66)

2-20

Process to determine remuneration

2024 Proxy Statement (Pages 29-66)

2-21

Annual total compensation ratio

Strategy, Policies and Practices

2-22

Statement on sustainable development strategy

Our Approach Page

2-23

Policy commitments

Downloads Page

2-24

Embedding policy commitments

Our Approach Page

2-25

Processes to remediate negative impacts

Ball Business Ethics Code of Conduct

2-26

Mechanisms for seeking advice and raising concerns

Ball Business Ethics Code of Conduct

2-27

Compliance with laws and regulations

Ball Business Ethics Code of Conduct

2-28

Membership associations

GRI STANDARD DISCLOSURE Stakeholder Engagement

2-29

Approach to stakeholder engagement

Our Approach Page ; 2023 Combined Annual & Sustainability Report (Page 46)

Customer Satisfaction Measurement

(Referral Rating Score, 1-10 range)

2022

Global Beverage Packaging

8.14

Ball's global beverage packaging businesses started using the Referral Rating in 2017. We generally conduct the survey in March of each year. We have robust cross-functional action plans which we regularly review together with our customers. We have also significantly increased the size of our database over the years (meaning total number of customers we survey) leading to a much higher raw number of responses, alongside an improved response rate.

With the Referral Rating, we are building customer loyalty and satisfaction and improving our awareness of specific customer needs. A loyal customer remains a customer longer, purchases more, provides feedback and recommends the company to others. We can create more focused interactions which lead to increased customer satisfaction, better customer retention and, ultimately, more sales.

Employees: In 2022, we conducted a global employee engagement survey to focus on key areas of employee sentiment: Vision & Direction, Senior Leadership, Manager Effectiveness, Inclusion, Safety, Training & Development, Career Advancement, and Flexibility. The two main outcomes analyzed within the survey and relating to employee well-being were Sustainable Engagement and Retention scores. Our global participation rate was 79% and we received 16,300+ responses; when breaking down this response rate, 89% of our production workers responded and 77% of salaried employees responded. Through our Sustainable Engagement score, we found that 81% of our employees feel engaged, enabled, and energized by their work at Ball. The biggest drivers of Sustainable Engagement were in correlation with Vision & Direction, Senior Leadership, and Safety. When focusing on our Retention driver score, we learned that 70% of our employees are not seriously considering leaving Ball. This is higher than the manufacturing norms by four percentage points, showing a significantly favorable difference in our employees' intent to stay compared to industry peers. The most favorable area found within our engagement survey was within Manager Effectiveness, where 89% of our employees felt respected by their manager/supervisor and are given space to share ideas and new ways of doing things. When tracking these metrics of employee engagement, we clearly focused on Job Satisfaction through our Retention Driver question, the Purpose is clearly defined through our Vision & Direction category questions, and Happiness is focused on through our Inclusion category questions within the survey. When reviewing favorable responses against each of these categories, we found that 84% have a clear understanding of the Vision & Direction of their role and the company's vision; and 84% of our employees feel a sense of Inclusion within the company.

2-30

Approach to stakeholder engagement

Ball respects freedom of association and our employees' right to collective bargaining.

Employees at Year-End covered by collective bargaining agreements (Referral Rating Score, 1-10 range)

2022

Global

18%

Beverage Packaging North and Central America Beverage Packaging South America

18%

24%

Beverage Packaging EMEA

44%

Aerosol Packaging* Global Business Services Global Beverage Global Support Cups

12%

0%

0%

0%

Corporate Aerospace

1%

0%

*Not disclosed were not identified as male or female

The collective bargaining data is reflective of our current organizational structure, broken out by business units. Ball was unable to divide into global regions, as in other employee reporting at this time.

GRI 3 MATERIAL TOPICS 2021

3-1

Process to determine material topics

Our Approach Page

The results of our materiality survey illustrate that internal and external stakeholders have similar views regarding material sustainability issues for Ball. Where aspect boundaries are not self-explaining, we engage with our stakeholders in order to determine the scope of our work.

3-2

List of material topics

Our Approach Page

3-3

Management of material topics

GRI 201 ECONOMIC PERFORMANCE 2016

201-1

Direct economic value generated and distributed

($ in millions)

Revenues1

2022 15,336.0

Income from Minority Investments Total Economic Value Generated

7.0 15,343.0

Operating Costs - including payments to employees2 Payments to Capital Providers (Interest)

44%

12%

Payments to Government Tax Authorities Payments for Charitable Contributions

0%

0%

Payments to Shareholders - Dividends & Share Repurchases

0%

Corporate

Total Economic Value Distributed

Difference

1% 0% 0%

  • 1 Not disclosed were not identified as male or female

  • 2 Includes cost of sales excluding depreciation and amortization plus selling, general and administrative costs

See Ball Corporation Annual Reports for details on the company's financial performance.

201-2

Financial implications and other risks and opportunities due to climate change

2023 Form 10-K (Page 22) ; 2023 CDP Climate Change Response (Question C2)

201-3

Defined benefit plan obligations and other retirement plans

201-4

Financial assistance received from government

($ in millions)

Tax relief and credits Government or other subsidies

Investment grant, research and development credits Awards

2022 189.2 13.4 28.7

Royalty holidays Financial incentives Other financial benefits Total

- - - - 231.3

See Ball Corporation Annual Reports for details on the company's financial performance.

GRI 202 MARKET PRESENCE 2016

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Ball employees are paid above minimum wage and Ball sets employee salaries based on market conditions. Ball does not tolerate discrimination in any form, including remuneration.

202-2

Proportion of senior management hired from the local community

As we continue to expand globally, our common practice remains to hire locally when the required talent is available.

GRI 203 INDIRECT ECONOMIC IMPACTS 2016

203-1

Infrastructure investments and services supported

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Disclaimer

Ball Corporation published this content on 25 March 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 March 2024 17:20:07 UTC.