CONTENTS

GRI Index Relevant Data

1

8

Our Commitment to Zero Harm

12

Our Stakeholders and Engagement Strategies

13

Membership and 2021 Climate Review of Industry Associations List of Research Organisations Funded

14

17

SASB Index

18

About the Data

22

ABOUT THIS GRI INDEX AND DATA SUPPLEMENT

This IPL Global Reporting Initiative (GRI) Index and Data document supplements our 2021 Sustainability Report, which has been prepared in accordance with the GRI Standards: Core option. The GRI Index indicates the sections of our 2021 Sustainability Report, 2021 Annual Report, 2021 Corporate Governance Statement and other public disclosures that specifically address our disclosure against the GRI Standards.

A SASB indicators table is also included on page 18.

Data relevant to these disclosures is also included in this document.

GRI INDEX

IPL's 2021 Sustainability Report was prepared in alignment with the Global Reporting Initiative Standards (2016), Core option. To view IPL's Sustainability Report, click here.

KEY

Disclosure required for GRI 'Core' Reporting

DISCLOSURE NUMBER DISCLOSURE TITLE

GRI 102: GENERAL DISCLOSURES 2016 STANDARD ORGANISATIONAL PROFILE

102-1 102-2 102-3

Name of the organisation

Activities, brands, products and services Location of headquarters

102-4 102-5

Location of operations Ownership and legal form

102-6 102-7

Markets served

Scale of the organisation

102-8

Information on employees and other workers

102-9

Supply chain

102-10

Significant changes to the organisation and its supply chain

102-11

Precautionary Principle or approach

102-12

External initiatives

102-13

Membership of associations

STRATEGY AND ANALYSIS

102-14

Statement from senior decision maker

ETHICS AND INTEGRITY 102-16

Values, principles, standards and norms of behaviour

102-17

Mechanisms for advice and concerns about ethics

GOVERNANCE 102-18

Governance structure

LOCATION OF DISCLOSURE / DISCLOSURE

Incitec Pivot Limited.

See Our Businesses.

Incitec Pivot Limited's head office is located at Level 8, 28 Freshwater Place, Southbank, Victoria, Australia. See also the Contact Us section of our website.

2021 IPL Annual Report, pages 6-7.

Incitec Pivot is an Australian Securities Exchange (ASX) listed company. 2021 IPL Annual Report, page 132.

See About Incitec Pivot.

2021 IPL Sustainability Report, page 4.

Our net revenue is reported in 'Relevant Data' on page 8 of this document (see GRI 201-1: Direct economic value generated).

See 'Relevant Data' on page 8 of this document.

2021 Modern Slavery Statement, pages 10-11.

For risk management strategies associated with gas supply and price risk see 2021 IPL Annual Report on page 33.

There were no significant changes to the organisational structure or size of the Company during the reporting period.

The Precautionary Principle provides advice on what to do when an activity raises threats of harm to the environment or human health. Precautionary measures should be taken even if some cause-and-effect relationships are not fully established scientifically. IPL recognises that there are risks and opportunities associated with climate change, and our risk management procedures associated with these are reported in the IPL Climate Change Report (2021), our

CDP responses, our Annual Reports under Principal Risks, and under Governance on page 5 of the 2021 IPL Sustainability Report.

IPL has not officially endorsed any externally developed economic, environmental or social charters, principles or other initiatives.

See 'Membership and 2021 Climate Review of Industry Associations' on page 14 of this document.

2021 IPL Sustainability Report, page 2.

2021 IPL Sustainability Report, page 4. See also 'Corporate Governance'.

2021 IPL Sustainability Report, page 24. See also page 8 of this document.

IPL Global Whistleblower Policy. IPL Australian Whistleblower Policy.

GRI Index

Relevant DataOur Commitment to Zero Harm

Our Stakeholders and Engagement Strategies

Membership and 2021 Climate Review of Industry AssociationsList of Research Organisations FundedSASB Index

2021 IPL Corporate Governance Statement.

2021 IPL Annual Report, pages 52-56.

2021 IPL Sustainability Report, page 5.

About the Data

1

GRI INDEX CONTINUED

KEY

Disclosure required for GRI 'Core' Reporting

LOCATION OF DISCLOSURE / DISCLOSURE

102-40

List of stakeholder groups

See 'Our Stakeholders and Engagement Strategies' on page 13 of this document.

102-41

Collective bargaining agreements

See 'Relevant Data' on page 8 of this document.

102-42

Identifying and selecting stakeholders

Stakeholders are identified/reviewed during our biennial materiality assessment

and are identified as organisations and groups which may be affected by

IPL's activities, or whose activities may impact on IPL.

102-43

Approach to stakeholder engagement

2021 IPL Sustainability Report, pages 6-7.

See 'Our Stakeholders and Engagement Strategies' on page 13 of this document.

2021 IPL Corporate Governance Statement, under 'Engaging with Shareholders

and Investors' page 17.

102-44

Key topics and concerns raised

2021 IPL Sustainability Report, pages 6-7.

See 'Our Stakeholders and Engagement Strategies' on page 13 of this document.

REPORTING PRACTICE

102-45

Entities included in the consolidated

2021 IPL Annual Report, page 10.

financial statements

All subsidiaries have been included in our Sustainability Reporting as they are

controlled by the Group.

102-46

Defining report content and topic

2021 IPL Sustainability Report, pages 6-7.

boundaries

102-47

List of material topics

2021 IPL Sustainability Report, pages 6-7.

102-48

Restatements of information

See 'About the data' on page 22 of this document.

102-49

Changes in reporting

2021 IPL Sustainability Report, pages 6-7.

102-50

Reporting period

2021 IPL Sustainability Report, About this report (see inside cover).

102-51

Date of most recent report

2021 IPL Sustainability Report, About this report (see inside cover).

102-52

Reporting cycle

2021 IPL Sustainability Report, About this report (see inside cover).

102-53

Contact point for questions regarding the

2021 IPL Sustainability Report, About this report (see inside cover).

report

102-54

Claims of reporting in accordance with

2021 IPL Sustainability Report, About this report (see inside cover).

GRI Standards

102-55

GRI Content Index

This table.

102-56

External assurance

See 'About the data' on page 22 of this document.

DISCLOSURE NUMBER

DISCLOSURE TITLE

103-1

Explanation of the material topic and its boundary

103-2

Management approach and its components

103-3

Evaluation of the management approach

GRI 302: ECONOMIC PERFORMANCE 2016 STANDARD

201-1

Direct economic value generated and distributed

201-2

Financial implications and other risks and opportunities due to climate change

2

IPL GRI Index and Data Supplement 2021

2021 IPL Sustainability Report, page 15.

2021 IPL Sustainability Report, page 15.

IPL Climate Change Report (2021).

2021 IPL Sustainability Report, page 15.

IPL Climate Change Report (2021).

See 'Relevant Data' on page 8 of this document.

For external assurance statement see the 2021 IPL Annual Report, page 125-129.

IPL Climate Change Report (2021) Chapter 4. 2021 IPL Annual Report, pages 31-32.

IPL CDP Reports.

GRI Index

DISCLOSURE NUMBER DISCLOSURE TITLE

LOCATION OF DISCLOSURE / DISCLOSURE

103-1

Explanation of the material topic and its boundary

103-2

Management approach and its components

103-3

Evaluation of the management approach

GRI 307: ENVIRONMENTAL COMPLIANCE 2016 STANDARD

307-1

Non-compliance with environmental laws and regulations

2021 IPL Sustainability Report, page 24.

2021 IPL Sustainability Report, pages 24-25.

2021 IPL Sustainability Report, pages 24-25.

2021 IPL Sustainability Report, page 25.

MATERIAL ISSUE: INNOVATION IN RESPONSIBLE AND SUSTAINABLE PRODUCTS AND SERVICES

103-1

Explanation of the material topic and its boundary

103-2

Management approach and its components

103-3

Evaluation of the management approach

GRI 416: CUSTOMER HEALTH AND SAFETY 2016 STANDARD

416-1

Assessment of the health and safety impacts of product and service categories

2021 IPL Sustainability Report, page 27.

2021 IPL Sustainability Report, pages 27-28.

2021 IPL Sustainability Report, pages 27-28.

100% of our product categories have been assessed for health and safety impacts. New or modified explosives products are typically developed by our research and development team in conjunction with specific customers as directed by the North America and Asia Pacific Product Management Teams. As such, the life cycle stages in which health and safety impacts of those products are assessed are dependent upon the customers' requirements. For explosives products, typically this would be focused on the impact of product use, with the assessment included in trials. Dyno Nobel's product development protocol requires all products to be blasted at our R&D test sites prior to being fired in the ground. Minimum booster testing and Velocity of Detonation (VoD) measurement provide important information on the performance of the explosive product and blast chamber testing is also conducted at our R&D test facility in the US to verify the gas components generated.

Relevant DataOur Commitment to Zero Harm

Our Stakeholders and Engagement Strategies

Membership and 2021 Climate Review of Industry AssociationsList of Research Organisations FundedSASB IndexAbout the Data

3

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Incitec Pivot Limited published this content on 18 March 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 29 March 2022 07:43:01 UTC.