New Zealand Refining : 2021 Global Reporting Initiative Index

General index

The following Global Reporting Initiative (GRI) index sets out the references to disclosures made in the

Company's 2020 Annual Report.

General disclosure

Disclosure title	GRI	Annual Report 2020 pages(s) or reference
Name of the organisation	102 - 1	25
Activities, brands, products and services	102 - 2	20, 21
Location of headquarters	102 - 3	104
Location of operations	102 - 4	104
Ownership and legal form	102 - 5	37, 39
Markets served	102 - 6	20, 21
Scale of the organisation	102 -7	24, 42
Information on employees and other workers	102 - 8	22-24
Supply chain	102 - 9	21
Significant changes to the organisation and its supply chain	102 - 10	21, 32
Precautionary principle approach	102 - 11	19
External initiatives	102 - 12	https://www.refiningnz.com/environment/environmental-footprint/
Membership of associations	102 - 13	Business and Parliament Trust Business NZ Hugo Group Institute of Directors HERA (Heavy Industry Research Association) MEUG (Major Electricity Users Group) Northland Chamber of Commerce Petroleum Skills Association Business Leaders Health and Safety Forum The New Zealand Initiative
Statements from senior decision-maker	102 - 14	6-13
Values, principles, standards, and norms of behaviour	102 - 16	https://www.refiningnz.com/investor-centre/policies/
Overview of Governance structure	102 - 18	https://www.refiningnz.com/investor-centre/policies/
List of stakeholder groups	102 - 40	14
Collective bargaining agreements	102 - 41	Not reported
Identifying and selecting stakeholders	102 - 42	14
Approach to stakeholder engagement	102 - 43	14
Key topics and concerns raised	102 - 44	14, 15
Entities included in the consolidated financial statements	102 - 45	51
Defining content and topic boundaries	102 - 46	14-15
List of material topics	102 - 47	15
Restatements of information	102 - 48	None
Changes in reporting	102 - 49	None
Reporting period	102 - 50	1 January - 31 December 2020
Date of most recent report	102 - 51	19 March 2021
Reporting cycle	102 - 52	Annually
Contact point for questions regarding the report	102 - 53	[e-mail]
Claims of reporting in accordance with the GRI standards	102 - 54	14
GRI content index	102 - 55	Online
External assurance	102 - 56	None

Health and Safety and Wellbeing

Disclosure title	GRI	Annual Report 2020 pages(s) or reference
Disclosure on management approach	103	11, 16
Occupational health services	403-3	16
Work-related injuries	403-9	16

Emissions

Disclosure title	GRI	Annual Report 2020 pages(s) or reference
Disclosure on management approach	103	18-19
GHG emissions intensity	305-4	18
Sulphur dioxide emissions	305-7	19

Employment

Disclosure title	GRI	Annual Report 2020 pages(s) or reference
Disclosure on management approach	103	22
New employees hires and employee turnover	401-1	24

Diversity and equal opportunity

Disclosure title	GRI	Annual Report 2020 pages(s) or reference
Disclosure on management approach	103	24
Diversity of governance bodies and employees	405-1	24