GRI Content Index

The Global Reporting Initiative (GRI) is a multi-stakeholder standard for sustainability reporting. It provides guidance on determining report content and indicators and is the most widely adopted global standard for sustainability reporting. This report has been prepared following the latest GRI Universal Standards 2021, and our GRI Content Index references, our 2021 Sustainability Report, our Annual Report, and the SDP website.

Statement of use	Sime Darby Plantation Berhad (SDP) has reported the information cited in this GRI content index for the period of 1 January 2020 to 31 December 2021 in accordance to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

GRI STANDARD	DISCLOSURE	LOCATION
GRI 2: General Disclosures 2021	2-1 Organisational details	About SDP, page 9
	2-2 Entities included in the organisation’s sustainability reporting	About SDP, page 9 AR2021, page 101
	2-3 Reporting period, frequency and contact point	About this report, page 12 Contact, page 129 AR2021, About this report, page 11
	2-4 Restatements of information	Stated throughout where relevant
	2-5 External assurance	No external assurance was conducted on this report About this report, page 1
	2-6 Activities, value chain and other business relationships	About SDP, page 9 Responsible Sourcing, page 97
	2-7 Employees	Our employees, page 35 Base data, page 125
	2-8 Workers who are not employees	Our employees, page 35 Base data, page 125
	2-9 Governance structure and composition	Sustainability management, page 113 AR2021, page 86 Our Leaders
	2-10 Nomination and selection of the highest governance body	AR2021, page 98
	2-11 Chair of the highest governance body	AR2021, page 81 Our Leaders
	2-12 Role of the highest governance body in overseeing the management of impacts	Sustainability management, page 113
	2-13 Delegation of responsibility for managing impacts	Sustainability management, page 113
	2-14 Role of the highest governance body in sustainability reporting	Managing our material issues, page 23
	2-15 Conflicts of interest	AR2021, page 83 & page 97
	2-16 Communication of critical concerns	Improved access to grievance mechanisms, page 43 Managing grievances, page 107 Sustainability management, page 113
	2-17 Collective knowledge of the highest governance body	AR2021, page 80
	2-18 Evaluation of the performance of the highest governance body	AR2021, page 86
	2-19 Remuneration policies	AR2021, page 90, page 98
	2-20 Process to determine remuneration	AR2021, page 90, page 98
	2-21 Annual total compensation ratio	AR2021, page 90
	2-22 Statement on sustainable development strategy	Statement from the Group Managing Director, page 3
	2-23 Policy commitments	Our approach to sustainability, page 22 Governance, page 113 Responsible Agriculture Charter Human Rights Charter Code of Business Conduct
	2-24 Embedding policy commitments	Our approach to sustainability, page 21 Governance, page 113 Improving labour practices in 2021, page 37 Responsible Agriculture Charter Human Rights Charter Code of Business Conduct
	2-25 Processes to remediate negative impacts	Improved access to grievance mechanisms, page 43 Managing grievances, page 107 Working With Suppliers to Draw the Line on Deforestation
	2-26 Mechanisms for seeking advice and raising concerns	Improved access to grievance mechanisms, page 43 Managing grievances, page 107 Working With Suppliers to Draw the Line on Deforestation Code of Business Conduct
	2-28 Membership associations	Strength in certification, page 26 Improved access to grievance mechanisms, page 43 Enhancing conservation areas through dedicated programmes, page 90 Stakeholder engagement and partnerships, page 24 Stakeholder table, page 129
	2-29 Approach to stakeholder engagement	Stakeholder engagement and partnerships, page 24 Stakeholder table, page 129
	2-30 Collective bargaining agreements	Freedom of association, page 52
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Managing our material issues, page 23
	3-2 List of material topics	Managing our material issues, page 23
	3-3 Management of material topics	Referenced throughout report where relevant
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	Wages and decent living, page 47 Note:Breakdown of wages by gender not included.
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Upholding children’s rights, page 54 Community development, page 62 Smallholders, page 108 Base data, page 125
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	Community development, page 62 Smallholders, page 108 Base data, page 125
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Overview of our supply chain, page 97 Smallholders, page 108
GRI 205: Anti-corruption 2016	205-2 Communication and training about anti-corruption policies and procedures	Ethics and integrity, page 118
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Energy use, page 81 Base data, page 125
GRI 302: Energy 2016	302-4 Reduction of energy consumption	Energy use, page 81 Base data, page 125
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Water management, page 84
	303-2 Management of water discharge-related impacts	Minimising and treating effluent, page 85 Base data, page 125
	303-3 Water withdrawal	Base data, page 125
	303-4 Water discharge	Base data, page 125
	303-5 Water consumption	Water management, page 84
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Conservation and biodiversity enhancement, page 87
	304-2 Significant impacts of activities, products and services on biodiversity	Conservation and biodiversity enhancement, page 87
	304-3 Habitats protected or restored	Conservation and biodiversity enhancement, page 87
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	GHG emissions, page 75
	305-2 Energy indirect (Scope 2) GHG emissions	GHG emissions, page 75
	305-4 GHG emissions intensity	GHG emissions, page 75
	305-5 Reduction of GHG emissions	GHG emissions, page 75 Base data, page 125
GRI 305: Emissions 2016	306-1 Waste generation and significant waste-related impacts	Waste management, page 86
	306-2 Management of significant waste-related impacts	Waste management, page 86
	306-3 Waste generated	Waste management, page 86 Base data, page 125
	306-5 Waste directed to disposal	Waste management, page 86 Base data, page 125
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	Assessing risk and supplier engagement, page 103
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Assessing risk and supplier engagement, page 103 Managing grievances, page 107 Base data, page 125
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Base data, page 125
GRI 401: Employment 2016	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Wages and decent living, page 47
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Health and safety: Creating a zero-harm culture, page 55
	403-2 Hazard identification, risk assessment, and incident investigation	Health and safety: Creating a zero-harm culture, page 55
	403-4 Worker participation, consultation, and communication on occupational health and safety	Health and safety: Creating a zero-harm culture, page 55
	403-5 Worker training on occupational health and safety	Health and safety: Creating a zero-harm culture, page 55
	403-9 Work-related injuries	Health and safety: Creating a zero-harm culture, page 55 Base data, page 125
GRI 404: Training and Education 2016	404-2 Programs for upgrading employee skills and transition assistance programs	Employee development and succession management, page 55 Website
405-1 Diversity of governance bodies and employees	405-1 Diversity of governance bodies and employees	Gender equality, page 49 Sustainability management, page 113 Base data, page 125–129 AR2021, page 86-92
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	There were 12 incidents of discrimination raised in 2020 and 2021. Corrective actions have been taken for all.
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	Freedom of association, page 52
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Upholding children’s rights, page 52
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Our migrant labour workforce, page 36 Improving labour practices in 2021, page 37–40
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	Upholding rights of communities, page 61–62
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Engaging and empowering local communities, page 60–64
GRI 413: Local Communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities	Engaging and empowering local communities, page 60–64
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	Challenges to monitoring social risks in supply chain, page 105
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Managing grievances, page 107 Base data, page 125–129
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Product quality and safety, page 27 100% of our products were assessed and certified to the FSSC 22000 and BRCGS Global Food Safety Standard during this reporting period.
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Product quality and safety, page 27 We keep track of all customer complaints raised with regards to our products. There were no product safety non-conformances reported during this reporting period.
Other material topics not covered by the GRI Standards
Stakeholder engagement and transparency		Stakeholder engagement and partnerships, page 24
Fire and Haze		Managing fire and haze, page 81–83
Availability of adequate manpower		Automation and mechanisation at plantations, page 29–32 Overview of workforce, page 35–36
Yield intensification		Leading the way with high yielding seeds, page 28 Base data, page 125–129
COVID-19		Managing the COVID-19 pandemic, page 19–20 Health and safety: Creating a zero-harm culture, page 55–58
Production and efficiency improvements		See GRI 303: Water and effluents See GRI 306: Waste Agro-chemical management, page 55–58