SGX-ST 6 PRIMARY COMPONENTS INDEX GRI Content Index Statement of use Rex has reported with reference to the GRI Standards for the period 1 January 2025 to 31 December 2025 GRI 1 used GRI 1: Foundation 2021 Applicable GRI Sector Standard(s) GRI 11: Oil and Gas Sector 2021 GRI Standard Disclosure Location Omission GRI Sector Standard Ref. No. Reason Explanation GRI 2: General Disclosures 2021 2-1 Organisational details Organisational Profile No omission permitted for these disclosures 2-2 Entities included in the organisation’s sustainability reporting Reporting Practice 2-3 Reporting period, frequency and contact points Reporting Practice 2-4 Restatements of information Reporting Practice 2-5 External assurance No external assurance was conducted on the sustainability reporting process of the Group for FY2025 2-6 Activities, value chain and other business relationships Organisational Profile, Annual Report 2025 2-7 Employees Focus 4: Creating Inclusive Communities 2-8 Workers who are not employees Focus 4: Creating Inclusive Communities 2-9 Governance structure and composition Sustainability Governance Structure & Statement of the Board, Corporate Governance Report 2-10 Nomination and selection of the highest governance body Corporate Governance Report 2-11 Chair of the highest governance body Corporate Governance Report 2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Governance Structure & Statement of the Board 2-13 Delegation of responsibility for managing impacts Sustainability Governance Structure & Statement of the Board 2-14 Role of the highest governance body in sustainability reporting Sustainability Governance Structure & Statement of the Board 2-15 Conflicts of interest Corporate Governance Report 2-16 Communication of critical concerns Focus 1: Governance and Ethics 2-17 Collective knowledge of the highest governance body Sustainability Governance Structure & Statement of the Board 2-18 Evaluation of the performance of the highest governance body Corporate Governance Report 2-19 Remuneration policies Corporate Governance Report 2-20 Process to determine remuneration Corporate Governance Report 2-21 Annual total compensation ratio - Confidentiality restraints SGX'S PRIMARY COMPONENTS S/N Primary Component Section Reference 1 Material Topics • Materiality Assessment 2 Climate-related disclosures consistent with the adoption of IFRS S2 disclosures • Focus 1: Resilience for Climate Change 3 Policies, Practices and Performance • Sustainability Strategy Overview • Focus 1 to 5 4 Board Statement • Board Statement on Sustainability • Sustainability Governance Structure & Statement of the Board 5 Targets • Focus 1 to 5 6 Framework • Reporting Practice Rex International Holding Limited 101
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