Sustainability Report 2023

GRI Standard Reference / Alternative Source (SASB FB-FR 2018, FOOD RETAILERS & DISTRIBUTOR) GRI information item number and name Page OMISSION Sustainable Development Goals (SDGs) Omitted requirement(s) Reason Explanation GRI 2: General Disclosures 2016 2-17 Collective knowledge of the highest governance body 59 2-18 Evaluation of the performance of the highest governance body 59 2-19 Remuneration Policies 62 2-20 Process to determine remuneration 62, 196-198 2-21 Annual total compensation ratio 62 2-22 Statement on sustainable development strategy 4 2-23 Policy commitments 63-66 2-24 Embedding policy commitments 63-66 2-25 Processes to remediate negative impacts 98-99 2-26 Mechanisms for seeking advice and raising concerns 51, 64, 94 2-27 Compliance with laws and regulations 91-93 2-28 Membership associations 71-72 2-29 Approach to stakeholder engagement 51-52 2-30 Collective bargaining agreements 199 List of material topics GRI 3: Material Topics 2021 3-1 Process to determine material topics 3-2 List of material topics SUSTAINABILITY REPORT PENNY ROMANIA 2023 246/256 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

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