Integrated Annual Report 2023 2 3 4 5 6 7 8 9 1 425 FTSE4GOOD CONTENT INDEX Corporate Governance (Cont’d) Indicator Code Indicator Indicator Question Location GCG27 Remuneration for senior executives included in the company's remuneration disclosures: a) Includes long-term incentives or mechanisms Corporate Governance Overview Statement, page 227 GCG49 Disclosure and Nature of fees paid to the auditor: a) Audit and non-audit fees are separately disclosed Additional Compliance Information, page 252 b) Amount of audit fees exceeds the amount of non-audit fees in the last fiscal year Additional Compliance Information, page 252 GCG44 Financial expertise on the audit committee: a) At least one independent financial expert on the audit committee Corporate Governance Overview Statement, page 228 b) A majority of independent financial experts on the audit committee Board Of Directors, page 186 Risk Management GRM01 The Board: a) Has oversight of risk management Statement On Risk Management And Internal Control, page 238 Corporate Governance Overview Statement, page 216-217 b) Reviews the effectiveness of the risk management process Statement On Risk Management and Internal Control, page 238 GRM02 Senior responsibility for risk: a) Senior executive responsible for risk reporting to the CEO; or there is a board risk committee Statement On Risk Management and Internal Control, page 239 b) The same senior executive is separate from Head of Audit or equivalent; or the board risk committee is separate from audit Statement On Risk Management and Internal Control, page 246 GRM04 Reporting and Standards - Reference is made to external standards to inform the company’s risk management system and reporting transparency: a) Company uses risk management standards or frameworks such as ISO31000, COSO, IRM, FERMA, BASEL Statement On Risk Management and Internal Control, page 239 b) Company reports using standards such as GRI, Integrated Reporting (IIRC), SASB Basis of this Report, page 3 c) Company uses GRI Basis of this Report, page 3 d) Company uses Integrated Reporting (IIRC) Basis of this Report, page 3 GRM05 Board specifically oversees: a) Code of Conduct, Code of Ethics or equivalent Corporate Governance Overview Statement, page 216-217 b) ESG risks Corporate Governance Overview Statement, page 217
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