GRI Standard Disclosure Location Omission GRI Sector Standard Ref. No. Reason Explanation Focus 5: Upholding Governance and Ethics 414-1 New suppliers screened using social criteria Focus 5: Upholding Governance and Ethics 11.10.8 11.12.3 414-2 Negative social impacts in the supply chain and actions taken Focus 5: Upholding Governance and Ethics 11.10.9 Non-discrimination and Equal Opportunity GRI 3: Material Topics 2021 3-3 Management of material topic Focus 4: Creating Inclusive Communities 11.11.1 GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage - Not applicable No employees compensated based on entry level wage by gender / local minimum wage rules 202-2 Proportion of senior management hired from the local community Focus 4: Creating Inclusive Communities 11.11.2 GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Focus 4: Creating Inclusive Communities 11.11.5 405-2 Ratio of basic salary and remuneration - Not applicable The Group has a flat employee structure 11.11.6 GRI 406: Nondiscrimination 2016 406-1 Incidents of discrimination and corrective actions taken Focus 4: Creating Inclusive Communities 11.11.7 Forced Labour and Modern Slavery GRI 3: Material Topics 2021 3-3 Management of material topic Focus 5: Upholding Governance and Ethics 11.12.1 GRI 408: Child Labour 2016 408-1 Operations and suppliers at significant risk for incidents of child labour Not applicable Rex does not operate in areas at significant risk for incidents of child labour GRI 409: Forced or Compulsory Labour 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labour Focus 5: Upholding Governance and Ethics 11.12.2 Economic Impacts GRI 3: Material Topics 2021 3-3 Management of material topic Focus 4: Creating Inclusive Communities 11.14.1 GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed Annual Report 2024 11.14.2 11.21.2 201-3 Defined benefit plan obligations and other retirement plans - Not applicable Not applicable for Singapore companies GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported - Not applicable Not applicable to Rex 11.14.4 203-2 Significant indirect economic impacts Focus 2: Protecting our Environment 11.14.5 GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Focus 4: Creating Inclusive Communities 11.14.6 Local Communities GRI 3: Material Topics 2021 3-3 Management of material topic Focus 4: Creating Inclusive Communities 11.15.1 GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programme Focus 4: Creating Inclusive Communities 11.15.2 413-2 Operations with significant actual and potential negative impacts on local communities - Not applicable Not applicable to Rex 11.15.3 Rex International Holding Limited 105
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