Materiality

Stakeholders are critical for organizations as they are impacted and have the power to influence business. Greenko is committed to reporting the progress it made in drawing and delivering financial and non- financial values to all stakeholders.

It intends to address the key impacts (positive and negative) across its value chain and the same are reported. Stakeholder engagement provides Greenko an opportunity to obtain an insight into the stakeholder perspective and share Company's sustainability strategies with them. This exercise not only helps the Company to establish a transparent and positive relationship with the stakeholders but also understand and assess their concerns and approaches. This enables the identification of the key material topics that Greenko needs to address to sustain value creation.

Greenko considers an issue to be material if it influences or likely to influence its ability to create value in the short, medium, and long term. Greenko conducted materiality assessment through extensive internal and external stakeholder engagement and identified issues and aspects of significance. Such material issues have been identified, segregated, and ranked as High, Medium, and Low by considering the kind of impact it has on the organization and its stakeholders. Greenko’s position, approach and performance on these material issues are detailed in this report.