Renewi : GRI Content Index 2023

1 I RENEWI plc I Sustainability Review FY2023 I GRI CONTENT INDEX

SUSTAINABILITY REVIEW 2023

GRI CONTENT INDEX

Renewi PLC

We produce our annual Sustainability Review to the standards set by GRI (the Global Reporting Initiative).

This document shows the GRI Content Index and explains how we are in accordance with the 2021 GRI standards - Universal Standards (effective January 2023) - in that, Renewi is keeping with the most recent reporting practices.

The document also includes references to other documents where the requirements of GRI Standards may be found as a part of our annual disclosure.

Contents

1. General structure of the 2021 GRI STANDARDS
2. Renewi's selection of relevant standards
3. Renewi's GRI reporting approach and navigating the key documents
4. GRI Content index

2 I RENEWI plc I Sustainability Review FY2023 I GRI CONTENT INDEX

1. General structure of the 2021 GRI STANDARDS

The set of GRI Standards includes:

• Universal Standards,
• Sector Standards,
• Topic Standards.

Universal standards apply to all organizations, regardless of their industry, size, etc.

Further, organizations may select and use the Sector standards that apply to their respective sector, and apply special topic disclosures, to address the issues material to the reporting company.

Please note: in the past, the GRI disclosure was available in "Core" or "Full' option. This distinction is not present in the 2021 version of GRI Standards.

For more information, please refer to

www.globalreporting.org

Source:gri-gristandards-visuals-fig1_family-2021-print-v19-01.png(2127×1561)

(globalreporting.org)

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2. Renewi's selection of relevant standards

If you have any queries on this document or other aspect of Renewi and its Sustainability performance, please contact: [e-mail]

Or, by post to:

Renewi plc,

Enigma,

Wavendon Business Park,

Ortensia Drive, Wavendon,

Milton Keynes,

Buckinghamshire, England

MK17 8LX

Renewi has reported the information cited in this GRI content index for the period 1.04.2022 - 31.03.2023 with referenceto the GRI Standards.

For Renewi's FY2023 disclosure, this includes following all universal standards (GRI 1, GRI 2, GRI 3) and disclosure on these topic standards:

Economy:

• GRI 201: Economic Performance 2016
• GRI 205: Anti-Corruption 2016
• GRI 207: Tax 2019

Environment:

• GRI 301: Materials 2016
• GRI 302: Energy 2016
• GRI 303: Water and Effluents 2018
• GRI 305: Emissions 2016
• GRI 306: Waste 2020

People:

• GRI 401: Employment 2016
• GRI 403: Occupational Health and Safety 2018
• GRI 404: Training and Education 2016
• GRI 405: Diversity and Equal Opportunity 2016
• GRI 409: Forced or Compulsory Labor 2016
• GRI 413: Local Communities 2016

In terms of sector standards, none of the currently available sector standards were applicable to Renewi.

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3. Renewi's GRI reporting approach and navigating the key documents

The main sources of information referred to in this document are:

• Renewi Annual (Financial) Report 2023 (AR)
• Renewi Sustainability Review 2023 (SR)
• BDO Independent Limited Assurance Statement
• Renewi Gender Pay Gap Report 2022
• Tax strategy 2023
• Renewi Code of Conduct

All of the documents referred to in the navigator tables below can be found on the Renewi plc website. It is suggested that you start with the 'about us' pages to familiarise yourself with what Renewi is and what we do:

https://www.renewi.com/en/about-renewi

The most central resource centre referring to annually published information is the "Reports and Presentations" section in the Investor Relations part of the Renewi website. Renewi keeps record of their reports from their founding year 2017 onwards, available as downloads on our website. Readers may want to look at our previous reports, as well as our current reports.

https://www.renewi.com/en/investors

In addition to Sustainability Reviews, our website also includes specific pages on objectives, case studies and other similar information which you can explore on at the "sustainability" page of the Renewi plc website:

https://www.renewi.com/en/sustainability

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4. Renewi 2023 GRI Content index

GRI 1: Introduction explains the process of drafting the Content Index and its criteria (e.g. a statement of use of GRI Standards, format of notifying GRI of the using of standards) have been satisfied in the process. It is therefore not listed separately in the below table.

			Universal disclosures
	GRI 2: General Disclosures 2021
	Disclosure		Location		Comments
	2-1 Organizational details		Legal name: AR p.177
			Legal form: AR p.177
			HQ location: AR p.265
			AR p.238-239 - subsidiaries, AR p.240-241 - joint
			ventures
					We are matching our sustainability reporting
	2-2 Entities included in the organization's sustainability reporting		AR p.238-239		structure with the one used by finance
					department
	2-3 Reporting period, frequency and contact point		SR p.68
					Overall audit carried out on the Annual Report,
	2-5 External assurance		AR p.132; AR p.164-171		no separate audit carried out for sustainability
					reporting
	2-6 Activities, value chain and other business relationships		AR p.20-27		Our unique waste-to-product strategy', 'Our
			Divisions' and 'Our business model' sections
					Total number employees and women in
	2-7 Employees		AR p.6 and AR p.67		workforce. We do not provide any further
					demographic breakdowns.
	2-9 Governance structure and composition		For Board profiles, see AR p.106-107
			Board members independence, tenure,
			representation: AR p.111, 114-115 and 138-139
			Board committees overview: AR p.115
	2-10 Nomination and selection of the highest governance body		AR p.116
			AR p.119-120 (composition, succession and		How Renewi has complied with the UK
			evaluation)		Corporate Governance Code' section J-L
			AR p.137-139		Nomination Committee Report
	2-11 Chair of the highest governance body		AR p.117-118