Golden Agri Resources : SR2022 SASB INDEX

SASB DISCLOSURE INDEX	SUSTAINABILITY REPORT 2022	1
	GOLDEN AGRI-RESOURCES LTD

S A S B D I S C L O S U R E I N D E X

Our 2022 Sustainability Report references the Agricultural Production Standards from the Sustainable Accounting Standards Board (SASB). Our SASB Disclosure Index specifies where each disclosure can be found in our 2022 Sustainability Report, 2022 Annual Reportand corporate website

TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION	CODE	EXTERNALLY
				SOURCE; OMISSION AND		ASSURED
				MODIFICATIONS
Greenhouse	Gross global Scope 1 emissions	Quantitative	Metric tons (t) CO -e2	SR 2022: p. 95	FB-AG-110a.1
Gas Emissions
	Discussion of long-term and	Discussion and	n/a	SR 2022: p. 95	FB-AG-110a.2
	short-term strategy or plan	Analysis		Climate Change
	to manage Scope 1 emissions,
	emissions reduction			Our CDP Climate Change
	targets, and an analysis of
			Questionnaire
	performance against those
	targets			We report on our Scope 1
				emissions and key initiatives to
				reduce our Scope 1 emissions but
				do not currently report against
				emission reduction targets.
	Fleet fuel consumed,	Quantitative	Gigajoules (GJ),	We do not currently report	FB-AG-110a.3
	percentage renewable		Percentage (%)	on fleet fuel consumed and
				percentage of renewable energy
Energy	(1) Operational energy	Quantitative	Gigajoules (GJ),	Our CDP Climate Change	FB-AG-130a.1
Management	consumed, (2) percentage		Percentage (%)	Questionnaire
	grid electricity, (3) percentage			We do not currently report on
	renewable
			energy consumed and on the
				breakdown of our sources of
				electricity.
				Our methane capture facilities
				capture methane gas that we
				use as an alternative energy
				source.

SASB DISCLOSURE INDEX	SUSTAINABILITY REPORT 2022	2
	GOLDEN AGRI-RESOURCES LTD

TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION	CODE	EXTERNALLY
				SOURCE; OMISSION AND		ASSURED
				MODIFICATIONS
Water	(1) Total water withdrawn,	Quantitative	Thousand cubic	SR 2022: p. 84, 88	FB-AG-140a.1
Management	(2) total water consumed,		meters (m3),
	percentage of each in regions		Percentage (%)
	with High or Extremely High
	Baseline Water Stress
	Description of water	Discussion and	n/a	SR 2022: p. 84	FB-AG-
	management risks and	Analysis		Our CDP Water Security	140a.2
	discussion of strategies and
			Questionnaire
	practices to mitigate those
	risks
	Number of incidents of non-	Quantitative	Number	We were not subjected to any	FB-AG-
	compliance associated with			fines, enforcement orders, and/	140a.3
	water quantity and/or quality			or other penalties for water-
	permits, standards, and			related regulatory violations.
	regulations			Our CDP Water Security
				Questionnaire
Food Safety	Global Food Safety Initiative	Quantitative	Rate	Four plants have FSSC 22000	FB-AG-250a.1
	(GFSI) audit (1) non			food safety certification. There
	conformance rate and (2			were no non-conformances.
	associated corrective action
	rate for (a) major and (b)
	minor non-conformances
	Percentage of agricultural	Quantitative	Percentage (%)	GAR does not track the	FB-AG-
	products sourced from		by cost	percentage of agricultural	250a.2
	suppliers certified to a Global			products sourced from suppliers
	Food Safety Initiative (GFSI)			certified to a Global Food Safety
	Recognised food safety			Initiative (GFI) recognised food
	certification program			safety certification programme.
	(1) Number of recalls issued	Quantitative	Number, Metric	There were no food product	FB-AG-
	and (2) total amount of food		tons (t)	recalls issue.	250a.3
	product recalled

SASB DISCLOSURE INDEX	SUSTAINABILITY REPORT 2022	3
	GOLDEN AGRI-RESOURCES LTD

TOPIC	ACCOUNTING METRIC	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION	CODE	EXTERNALLY
				SOURCE; OMISSION AND		ASSURED
				MODIFICATIONS
Workforce	(1) Total recordable incident		Rate	SR 2022: p. 75	FB-AG-320a.1
Health & Safety	rate (TRIR), (2) fatality rate,			We do not currently report on
	and (3) near miss frequency
			near miss frequency rate.
	rate (NMFR) for (a) direct
	employees and (b) seasonal
	and migrant employees
Environmental	Percentage of agricultural	Quantitative	Percentage (%)	SR 2022: p. 45	FB-AG-430a.1
& Social	products sourced that are		by cost
Impacts of	certified to a third-party
Ingredient	environmental and/or social
Supply Chain	standard, and percentages by
	standard
	Suppliers' social and	Quantitative	Rate	SR 2022: p. 46	FB-AG-	Yes
	environmental responsibility			All new and existing suppliers	430a.2
	audit (1) non-conformance rate
			are screened in line with our
	and (2) associated corrective
			commitments in our social and
	action rate for (a) major and
			environmental policy
	(b) minor nonconformances
				GAR Supplier Assessment
	Discussion of strategy to	Discussion and	n/a	SR 2022: p. 44-50	FB-AG-
	manage environmental	Analysis		GAR Responsible Sourcing	430a.3
	and social risks arising
	from contract growing and
	commodity sourcing
GMO	Discussion of strategies to	Discussion and	n/a	All our palm oil products are	FB-AG-430b.1
Management	manage the use of genetically	Analysis		non- GMO, including our seeds,
	modified organisms (GMOs)			clonal stocks and hybrids under
				R&D.
Ingredient	Identification of principal	Discussion and	n/a	Our CDP Climate Change	FB-AG-
Sourcing	crops and description of risks	Analysis		Questionnaire	440a.1
	and opportunities presented			SR 2022: p.91
	by climate change

SASB DISCLOSURE INDEX

TOPIC	ACCOUNTING METRIC	CATEGORY
	Percentage of agricultural	Quantitative
Ingredient
Sourcing	products sourced from regions
	with High or Extremely High
	Baseline Water Stress

GOLDEN AGRI-RESOURCES LTD	4
SUSTAINABILITY REPORT 2022

UNIT OF MEASURE	DATA/INFORMATION	CODE	EXTERNALLY
	SOURCE; OMISSION AND		ASSURED
	MODIFICATIONS
Percentage (%)	Not applicable. Oil palm trees	FB-AG-
by cost	are not planted in any water-	440a.2
	scarce or stressed areas and our
	plantations are all rainfed and
	not irrigated. We also assess
	water risks prior to any new
	development.
	Our CDP Water Security
	Questionnaire

ACTIVITY METRICS

ACTIVITY METRIC	CODE	CATEGORY	UNIT OF MEASURE	DATA/INFORMATION SOURCE; ADDITIONAL COMMENTS
Production by principal crop1	FB-AG-000.A Quantitative	Metric tons (t)	2.4 million tonnes of CPO and 632,000 tonnes of PK
Number of processing	FB-AG-000.B	Quantitative	Number	49 mills; 7 downstream locations in Indonesia (bulking stations,
facilities2				crushing plants and refineries)
Total land area under active	FB-AG-000.C	Quantitative	Hectares	497,352 Ha
production3
Cost of agricultural products	FB-AG-000.D	Quantitative	Reporting currency	US$4.31 billion
sourced externally4

• Note to FB-AG-000.A - Principal crops are those crops that accounted for 10 percent or more of consolidated revenue in any of the last three fiscal years.
  2 Note to FB-AG-000.B - Processing facilities include those facilities that are involved in the manufacturing, processing, packing, or holding of agricultural products and exclude administrative offices.
  3 Note to FB-AG-000.C - total land area under active production (mature area) include both estates owned by GAR (called 'nucleus') and 21 percent of estates owned by smallholders (called 'plasma').
  4 Note to FB-AG-000.D - Agricultural products are defined as food, feed, and biofuel ingredients that are sourced for use in the entity's operations in Indonesia only. The scope of agricultural products sourced externally excludes agricultural products grown on land that is owned or operated by the entity.