MegaChem Limited - Annual Report 2025

GRI CONTENT INDEX Statement of use Megachem Limited has reported the information cited in this GRI content index for the period 1 January 2025 – 31 December 2025 with reference to the GRI Standards. GRI 1 used GRI 1: Foundation 2021 GRI STANDARD DISCLOSURE PAGE GRI 2: General Disclosures 2021 2-1 Organisational details 76-79 2-2 Entities included in the organisation’s sustainability reporting 77 2-3 Reporting period, frequency and contact point 77 2-4 Restatements of information 77 2-5 External assurance 77 2-6 Activities, value chain and other business relationships 12-14 2-7 Employees 24, 99-102 2-8 Workers who are not employees na 2-9 Governance structure and composition 51-72, 85-86 2-10 Nomination and selection of the highest governance body 56-60 2-11 Chair of the highest governance body 18, 52 2-12 Role of the highest governance body in overseeing the management of impacts 51-71, 85-86 2-13 Delegation of responsibility for managing impacts 51-71, 85-81 2-14 Role of the highest governance body in sustainability reporting 85 2-15 Conflicts of interest 56-57, 59, 72 2-16 Communication of critical concerns Nil 2-17 Collective knowledge of the highest governance body 54 2-18 Evaluation of the performance of the highest governance body 60 2-19 Remuneration policies 61-64 2-20 Process to determine remuneration 61-64 2-21 Annual total compensation ratio 61-64 2-22 Statement on sustainable development strategy 78 2-23 Policy commitments 85-106 2-24 Embedding policy commitments 85-106 2-25 Processes to remediate negative impacts 85-106 2-26 Mechanisms for seeking advice and raising concerns 67 2-27 Compliance with laws and regulations 50, 86 2-28 Membership associations 80 2-29 Approach to stakeholder engagement 82-84 2-30 Collective bargaining agreements na MEGACHEM LIMITED ANNUAL REPORT 2025 107 SUSTAINABILITY REPORT

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