MENU PLACES PEOPLE PARTNERS PERFORMANCE PERFORMANCE (ENVIRONMENT) (ECONOMIC) GRI 3: Material Topics 2021 GRI Standard Disclosure References and Remarks (Unless otherwise specified, references are made to sections of the Sustainable Development Report 2022) 3-1 Process to determine material topics Materiality 3-2 List of material topics ESG Reporting Standards and Principles Material Topics (Economic) & Management Approach References and Remarks GRI Standard Disclosure (Unless otherwise specified, references are made to sections of the Sustainable Development Report 2022) GRI 201: Economic Performance 2016 3-3 The management approach and its Performance (Economic) components Annual Report 2022 – Key Business Strategies Annual Report 2022 – Management Discussion & Analysis – Review of Operations – Portfolio Overview 201-1 Direct economic value generated and Performance (Economic) distributed Annual Report 2022 – Management Discussion & Analysis – Review of Operations – Portfolio Overview Annual Report 2022 – Financial Review 201-2 Financial implications and other risks Climate-related Financial Disclosures and opportunities due to climate change Performance (Economic) 201-4 Financial assistance received from In 2022, we did not receive significant financial assistance from government any government. GRI 203: Indirect Economic Impacts 2016 3-3 The management approach and its Places components Annual Report 2022 – Management Discussion & Analysis – Review of Operations – Portfolio Overview 203-1 Infrastructure investments and services Places supported 203-2 Significant indirect economic impacts Places Annual Report 2022 – Management Discussion & Analysis – Review of Operations – Portfolio Overview GRI 205: Anti-corruption 2016 3-3 The management approach and its Performance (Economic) components Corporate website – Anti-bribery and Corruption Policy Corporate website – Corporate Code of Conduct 205-2 Communication and training on anti- Performance (Economic) corruption policies and procedures Performance Data Summary Corporate website – Anti-bribery and Corruption Policy 205-3 Confirmed incidents of corruption and Performance (Economic) actions taken Performance Data Summary GRI 206: Anti-competitive Behavior 2016 3-3 The management approach and its Performance (Economic) components Corporate website – Corporate Code of Conduct Corporate website – Whistleblowing Policy 206-1 Legal actions for anti-competitive Performance (Economic) behavior, anti-trust, and monopoly practices SUSTAINABLE DEVELOPMENT REPORT 2022 293