GRI CONTENT INDEX

STATEMENT OF USE

South Asia Gateway Terminals (Pvt) Ltd has reported in accordance with the GRI Standards for the period 1st April 2025 to 31st March 2026.

GRI 1 USED

GRI 1: Foundation 2021

GRI STANDARD/ OTHER SOURCE DISCLOSURE LOCATION UNSDG Goals
General Disclosures
GRI 2: General Disclosures 2021 2-1 Organisational details 12-13
2-2 Entities included in the organisation's sustainability reporting 12-13
2-3 Reporting period, frequency and contact point 4
2-4 Restatements of information 4
2-5 External assurance 5, 75-80
2-6 Activities, value chain and other business relationships 4
2-7 Employees 59 un-goal
2-8 Workers who are not employees 60
2-9 Governance structure and composition 18-22 un-goal
2-10 Nomination and selection of the highest governance body 18-19
2-11 Chair of the highest governance body 18
2-12 Role of the highest governance body in overseeing the management of impacts 18-19
2-13 Delegation of responsibility for managing impacts 18-22
2-14 Role of the highest governance body in sustainability reporting 18
2-15 Conflicts of interest 19
2-16 Communication of critical concerns 20-22, 58
2-17 Collective knowledge of the highest governance body 18-19
2-18 Evaluation of the performance of the highest governance body 18-19
2-19 Remuneration policies 20, 61
2-20 Process to determine remuneration 20
2-21 Annual total compensation ratio 65. (Omitted due to SAGT's total compensation ratio being confidential in nature)
2-22 Statement on sustainable development strategy 6-11
2-23 Policy commitments 30-41 un-goal
2-24 Embedding policy commitments 18-20
2-25 Processes to remediate negative impacts 35-36
2-26 Mechanisms for seeking advice and raising concerns 20, 24, 35
2-28 Membership associations 22 un-goal
2-29 Approach to stakeholder engagement 21-22, 35-37
2-30 Collective bargaining agreements 66 un-goal
Material Topics
GRI 3: Material Topics 2021 3-1 Process to determine material topics 35-36
3-2 List of material topics 37-38
Anti-Corruption
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption 20-21
205-2 Communication and training about anti-corruption policies and procedures 21
205-3 Confirmed incidents of corruption and actions taken 21
Materials
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf
GRI 301: Materials 2016 301-1 Materials used by weight or volume 47
Energy
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 302: Energy 2016 302-1 Energy consumption within the organisation 48 un-goal
302-2 Energy consumption outside of the organisation Not Applicable
302-3 Energy Intensity 16
302-4 Reduction of energy consumption 48-52
Water and Effluents
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource 52
303-2 Management of water discharge-related impacts 52
303-3 Water Withdrawal 52
303-4 Water Discharge 52
303-5 Water Consumption 52-53
Emissions
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions 16, 49-52
305-2 Energy indirect (Scope 2) GHG emissions 16, 49-52
305-3 Other indirect (Scope 3) GHG emissions 50. (Information incomplete)
305-4 GHG Emissions Intensity 16
305-5 Reduction of GHG Emissions 16, 49-52
305-6 Emissions of ozone-depleting substances (ODS) 50
Waste
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts 53
306-2 Management of significant waste-related impacts 53
306-3 Waste generated 53-54
306-4 Waste diverted from disposal 54
306-5 Waste directed to disposal 54
Environmental Compliance
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
Supplier Environmental Assessment
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers screened using environmental impacts 54-55 un-goal
Employment
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf
GRI 401: Employment 2016 401-1 New employee hires and employee turnover 60-61 un-goal
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 61-63
401-3 Parental leave 63
Occupational Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system 67-68 un-goal
403-2 Hazard identification, risk assessment, and incident investigation 68-70
403-3 Occupational health services 70
403-4 Worker participation, consultation, and communication on occupational health and safety 70
403-5 Worker training on occupational health and safety 70-71
403-6 Promotion of worker health 71
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 71
403-8 Workers covered by an occupational health and safety management system 71
403-9 Work-related injuries 71 un-goal
Training and Education
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee 16, 63-64
404-2 Programs for upgrading employee skills and transition assistance programs 63
Diversity and Equal Opportunity
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees 19, 64-65
Non-Discrimination
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 406: Non-Discrimination 2016 406-1 Incidents of discrimination and corrective actions taken 65-66
Freedom of Association and Collective Bargaining
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk 66
Child Labour
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 408: Operations and suppliers at significant risk for incidents of child labour 408-1 Operations and suppliers at significant risk for incidents of child labour 66
Forced or Compulsory Labour
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal
GRI 409: Forced or Compulsory Labour 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labour 66
Customer Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf
GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria 54
GRI 416: Customer Health and Safety 2016 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services 71-72
Customer Privacy
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 72
Socio Economic Compliance
GRI 3: Material Topics 2021 3-3 Management of material topics https://d3bo42cmohq4cn.cloudfront.net/2021/12/SAGT-DMA-Report-latest-3.pdf un-goal