MegaChem Limited - Annual Report 2024

GRI Content Index GRI 3: Material Topics 2021 3-1 Process to determine material topics 73 3-2 List of material topics 73 3-3 Management of material topics 78-94 GRI Standard Disclosure Page GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed 80 201-2 Financial implications and other risks and opportunities due to climate change 81, TCFD disclosure 95-97 201-4 Financial assistance received from government 120 GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported 81-82 203-2 Significant indirect economic impacts nil GRI 205: Anticorruption 2016 205-1 Operations assessed for risks related to corruption 47, 79 205-2 Communication and training about anti-corruption policies and procedures 47, 79 205-3 Confirmed incidents of corruption and actions taken 79 GRI 206: Anticompetitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices nil GRI 207: Tax 2019 207-1 Approach to tax guided by tax advisory firms to comply with local tax regulations GRI 301: Materials 2016 301-2 Recycled input materials used 85 GRI 302: Energy 2016 302-1 Energy consumption within the organization 84-85 302-3 Energy intensity 84-85 302-4 Reduction of energy consumption 84-85 GRI 303: Water and Effluents 2018 303-2 Management of water discharge-related impacts 82 303-4 Water discharge 84 303-5 Water consumption 84 GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions 85 305-2 Energy indirect (Scope 2) GHG emissions 85 305-3 Other indirect (Scope 3) GHG emissions 85 305-4 GHG emissions intensity 80-81 305-5 Reduction of GHG emissions 80-81 GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts 84 306-2 Management of significant waste-related impacts 82 306-3 Waste generated 84 GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria 89-90 99 ANNUAL REPORT 2024

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