GRI Content Index

GRI 2: General Disclosures

GRI Standards	Disclosure	Requirements of the GRI Sector-Specific Standards GRI 11: Oil and Gas Sector 2021	Location
GRI 2: General Disclosures 2021	2-1 Organisational details	–	About Valeura Energy
	2-2 Entities included in the organisation’’s sustainability reporting	–	Sustainability Framework
	2-3 Reporting period	–	Sustainability Framework
	2-4 Restatements of information	–	Sustainability Framework
	2-7 Employees	–	Performance Data
	2-8 Workers who are not employees	–	Performance Data
	2-9 Governance structure and composition	–	Good Governance and Business Ethics Terms of Reference for the Health, Safety, and Sustainability Committee
	2-10 Nomination and selection of the highest governance body	–	Good Governance and Business Ethics Terms of Reference for the Governance, Nominating and Compensation Committee
GRI 2: General Disclosures 2021	2-11 Chair of the highest governance body	–	Good Governance and Business Ethics Terms of Reference for Chairman of the Board
	2-12 Role of the highest governance body in overseeing the management of impacts	–	Good Governance and Business Ethics Terms of Reference for the Health, Safety, and Sustainability Committee
	2-13 Delegation of responsibility for managing impacts	–	Risk and Crisis Management
	2-14 Role of the highest governance body in sustainability reporting	–	Good Governance and Business Ethics Terms of Reference for the Health, Safety, and Sustainability Committee
	2-15 Conflicts of interest	–	Good Governance and Business Ethics Code of Business Conduct and Ethics
	2-16 Communication of critical concerns	–	Good Governance and Business Ethics Reporting of Inappropriate Activity Policy
	2-19 Remuneration policies	–	Good Governance and Business Ethics Terms of Reference for the Governance, Nominating and Compensation Committee
	2-21 Annual total compensation ratio	–	Information on annual compensation of the CEO and employees are confidential.
	2-22 Statement on sustainable development strategy	–	Our Approach to Sustainability Good Governance and Business Ethics
	2-23 Policy commitments	–	Good Governance and Business Ethics Code of Business Conduct and Ethics
	2-24 Embedding policy commitments	–	Good Governance and Business Ethics Code of Business Conduct and Ethics
	2-25 Process to remediate negative impacts	–	Good Governance and Business Ethics Reporting of Inappropriate Activity Policy
	2-26 Mechanisms for seeking advice and raising concerns	–	Good Governance and Business Ethics Code of Business Conduct and Ethics
	2-27 Compliance with laws and regulations	–	Good Governance and Business Ethics
	2-28 Membership associations	–	Good Governance and Business Ethics
	2-29 Approach to stakeholder engagement	–	Stakeholders

GRI 3: Material Topics

GRI Standards	Disclosure	Requirements of the GRI Sector-Specific Standards GRI 11: Oil and Gas Sector 2021	Location
GRI 3: Material Topics 2021	3-1 Process to determine material topics	–	Materiality
	3-2 List of material topics	–	Materiality
	3-3 Management of material topics	–	Materiality
	3-3 Management of material topics	11.1.1 GHG emissions	Energy Transition and Climate Change
	3-3 Management of material topics	11.2.1 Climate adaptation, resilience and transition	Energy Transition and Climate Change
	3-3 Management of material topics	11.5.1 Waste	Minimising our Environmental Impact
	3-3 Management of material topics	11.6.1 Water and effluents	Minimising our Environmental Impact
	3-3 Management of material topics	11.7.1 Closure and rehabilitation	Empowering Human Capital
	3-3 Management of material topics	11.8.1 Asset integrity and critical incident management	Reliable and Efficient Operations
	3-3 Management of material topics	11.9.1 Occupational health and safety	Health and Safety
	3-3 Management of material topics	11.10.1 Employment practices	Empowering Human Capital
	3-3 Management of material topics	11.11.1 Non-discrimination and equal opportunity	Empowering Human Capital
	3-3 Management of material topics	11.12.1 Forced labour and modern slavery	Empowering Human Capital Modern Slavery Reports
	3-3 Management of material topics	11.14.1 Economic impacts	Stakeholder Management
	3-3 Management of material topics	11.15.1 Local communities	Stakeholder Management
	3-3 Management of material topics	11.19.1 Anti-competitive behaviour	Good Governance and Business Ethics
	3-3 Management of material topics	11.20.1 Anti-corruption	Good Governance and Business Ethics Code of Business Conduct and Ethics Reporting of Inappropriate Activity Policy
	3-3 Management of material topics	11.22.1 Public policy	Good Governance and Business Ethics Code of Business Conduct and Ethics Reporting of Inappropriate Activity Policy

GRI 201 – 205

GRI Standards	Disclosure	Requirements of the GRI Sector-Specific Standards GRI 11: Oil and Gas Sector 2021	Location
GRI 201: Economic Performance 2016	201-2 Financial implications and other risks and opportunities due to climate change	11.2.2 Climate adaptation, resilience and transition	Energy Transition and Climate Change
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	11.11.2 Non-discrimination and equal opportunity	Empowering Human Capital
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	11.14.4 Economic impacts	Stakeholder Management
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	11.14.5 Economic impacts	Stakeholder Management
GRI 204: Procurement Practices 2016	204.1 Proportion of spending on local suppliers	11.14.6 Economic impacts	Supply Chain Sustainability
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	11.20.2 Anti-corruption	Performance Data – Supply Chain
	205-2 Communication and training about anti-corruption policies and procedures	11.20.3 Anti-corruption	Performance Data – Corporate Governance and Business Ethics
	205-3 Confirmed incidents of corruption and actions taken	11.20.4 Anti-corruption	Performance Data – Corporate Governance and Business Ethics
	205-3 Confirmed incidents of corruption and actions taken	11.20.5 Anti-corruption	Performance Data – Corporate Governance and Business Ethics
	205-3 Confirmed incidents of corruption and actions taken	11.20.6 Anti-corruption	Performance Data – Corporate Governance and Business Ethics

GRI 302 – 308

GRI Standards	Disclosure	Requirements of the GRI Sector-Specific Standards GRI 11: Oil and Gas Sector 2021	Location
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	11.1.2 GHG emissions	Minimising our Environmental Impact Performance Data – Environment
	302-3 Energy intensity	11.1.4 GHG emissions	Minimising our Environmental Impact Performance Data – Environment
	302-4 Reduction of energy consumption	–	Performance Data – Environment
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	11.6.2 Water and effluents	Minimising our Environmental Impact Office of Natural Resources and Environmental Policy and Planning Website
	303-2 Management of water discharge-related impacts	11.6.3 Water and effluents	Minimising our Environmental Impact Office of Natural Resources and Environmental Policy and Planning Website
	303-3 Water withdrawal	11.6.4 Water and effluents	Performance Data – Environment
	303-4 Water discharge	11.6.5 Water and effluents	Performance Data – Environment Office of Natural Resources and Environmental Policy and Planning Website
	303-5 Water consumption	11.6.6 Water and effluents	Performance Data – Environment
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	11.4.2 Biodiversity	Good Governance and Business Ethics Code of Business Conduct and Ethics Reporting of Inappropriate Activity Policy
	304-2 Significant impacts of activities, products and sevices on biodiversity	11.4.3 Biodiversity	Minimising our Environment Impact
	304-3 Habitats protected or restored	11.4.4 Biodiversity	Not applicable. There are no protected areas or areas of high biodiversity value adjacent to business operations.
	304-4 IUCN red List species and national conservation list species with habitats in areas affected by operations	11.4.5 Biodiversity	Not applicable. There are no protected areas or areas of high biodiversity value adjacent to business operations.
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	11.1.5 GHG emissions	Energy Transition and Climate Change Performance Data – Climate
	305-2 Energy indirect (Scope 2 ) GHG emissions	11.1.6 GHG emissions	Performance Data – Climate
	305-4 GHG emissions intensity	11.1.8 GHG emissions	Energy Transition and Climate Change Performance Data – Climate
	305-5 Reduction of GHG emissions	11.2.4 Climate adaptation, resilience, and transition	Energy Transition and Climate Change Performance Data – Climate
	305-7 Nitrogen oxides (Nox), sulfur oxides (Sox), and other significant air emissions	11.3.2 Air emissions	Performance Data – Climate
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	11.5.2 Waste	Minimising our Environmental Impact Office of Natural Resources and Environmental Policy and Planning Website
	306-2 Management of significant waste-related impacts	11.5.3 Waste	Minimising our Environmental Impact Office of Natural Resources and Environmental Policy and Planning Website
	306-3 Waste generated	11.5.4 Waste	Minimising our Environmental Impact Performance Data – Environment
	306-3 Spills	11.8.2 Asset integrity and critical incident management	Minimising our Environmental Impact Performance Data – Environment
	–	11.8.3 Asset integrity and critical incident management	Minimising our Environmental Impact Performance Data – Environment
	306-4 Waste diverted from disposal	11.5.5 Waste	Minimising our Environmental Impact Performance Data – Environment
	306-5 Waste directed to disposal	11.5.6 Waste	Minimising our Environmental Impact Performance Data – Environment
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	–	Supply Chain Sustainability Performance Data – Supply Chain
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	–	Supply Chain Sustainability Performance Data – Supply Chain

GRI 401 – 418

GRI Standards	Disclosure	Requirements of the GRI Sector-Specific Standards GRI 11: Oil and Gas Sector 2021	Location
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	11.10.2 Employment practices	Performance Data – Workforce Practices
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	11.10.3 Employment practices	Empowering Human Capital
	401-3 parental leave	11.10.4 Employment practices 11.11.3 Non discrimination and equal opportunity	Performance Data – Workforce Practices
GRI 402: Labour/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	11.10.5 Employment practices 11.7.2 Closure and rehabilitation	Not applicable: Minimum notice periods regarding operational changes are provided in compliance with laws for each operation site. The Company also engages with employees following the internal Management of Change Policy.
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	11.9.2 Occupational health and safety	Health and Safety
	403-2 Hazard identification, risk assessment, and incident investigation	11.9.3 Occupational health and safety	Health and Safety
	403-3 Occupational health services	11.9.4 Occupational health and safety	Health and Safety
	403-4 Worker participation, consultation, and communication on occupational health and safety	11.9.5 Occupational health and safety	Health and Safety
	403-5 Worker training on occupational health and safety	11.9.6 Occupational health and safety	Health and Safety
	403-6 Promotion of worker health	11.9.7 Occupational health and safety	Health and Safety
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	11.9.8 Occupational health and safety	Health and Safety
	403-8 Workers covered by an occupational health and safety management system	11.9.9 Occupational health and safety	Health and Safety Performance Data – Health and Safety
	403-9 Work-related injuries	11.9.10 Occupational health and safety	Health and Safety Performance Data – Health and Safety
	403-10 Work-related ill health	11.9.11 Occupational health and safety	Health and Safety Performance Data – Health and Safety
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	11.10.6 Employment practices 11.11.4 Non-discrimination and e3qual opportunity	Performance Data – Workforce Management
	404-2 Programmes for upgrading employee skills and transition assistance programmes	11.7.3 Closure and rehabilitation 11.10.7 Employment practices	Performance Data – Workforce Management
	404-3 Percentage of employees receiving regular performance and career development reviews	–	Performance Data – Workforce Management
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	11.11.5 Non-discrimination and equal opportunity	Performance Data – Workforce Management
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	11.11.6 Non-discrimination and equal opportunity	Performance Data – Workforce Management
GRI 407: Freedom of Association and Collective Bargaining 2106	404-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	11.13.2 Freedom of association and collective bargaining	Not applicable: The Welfare Committee has been established in compliance with legal requirements in Thailand, which applies to all employees resulting in no significant risk to freedom of association or collective bargaining.
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programmes	11.15.2 Local communities	Stakeholder Management Office of Natural Resources and Environmental Policy and Planning Website
	413-2 Operations with significant actual and potential negative impacts on local communities	11.15.3 Local communities	Not applicable: there is no significant actual and potential impacts on the local community as the operations are offshore.
	413-2 Operations with significant actual and potential negative impacts on local communities	11.15.4 Local communities	Stakeholder Management
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	11.10.8 Employment practices	Supply Chain Sustainability Performance Data – Supply Chain
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	11.10.9 Employment practices	Supply Chain Sustainability Performance Data – Supply Chain
GRI 415: Public Policy 2016	415-1 Political contributions	11.22.2 Public policy	Not applicable: Valeura does not participate in lobbying activities and does not make political contributions.
GRI 418 Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	–	Innovation and Cyber-resilience

Sustainability

GRI 2: General Disclosures

GRI 3: Material Topics

GRI 201 – 205

GRI 302 – 308

GRI 401 – 418