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Supplementary Information

GRI Index

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Statement of use

Almarai 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

General Disclosures

GRI Standard

Disclosure

Location

GRI 2: General Disclosures 2021

2-1 Organizational details

About Almarai

2-2 Entities included in the organization’s sustainability reporting

About This Report
The Company, its Subsidiaries, and its Business Description

2-3 Reporting period, frequency and contact point

About This Report

2-4 Restatements of information

About This Report
Sustainability Performance Data

2-5 External assurance

About This Report
Independent Limited Assurance Report

2-6 Activities, value chain and other business relationships

About Almarai
Footprint and Scale
The Company, its Subsidiaries, and its Business Description

2-7 Employees

Employee Talent and Diversity
Sustainability Performance Data

2-8 Workers who are not employees

Employee Talent and Diversity
Sustainability Performance Data

2-9 Governance structure and composition

Sustainability Governance
Corporate Governance Framework
Board Committees

2-10 Nomination and selection of the highest governance body

Corporate Governance Framework
Board Committees

2-11 Chair of the highest governance body

Corporate Governance Framework

2-12 Role of the highest governance body in overseeing the management of impacts

Sustainability Governance
Corporate Governance Framework
Board Committees

2-13 Delegation of responsibility for managing impacts

Sustainability Governance

2-14 Role of the highest governance body in sustainability reporting

Sustainability Governance

2-15 Conflicts of interest

Corporate Governance Framework

2-16 Communication of critical concerns

Sustainability Governance
Corporate Governance Framework

2-17 Collective knowledge of the highest governance body

Board and Leadership Profiles
Corporate Governance Framework

2-18 Evaluation of the performance of the highest governance body

Board Evaluation

2-19 Remuneration policies

Remuneration and Nomination Committee
Remuneration

2-20 Process to determine remuneration

Remuneration and Nomination Committee
Remuneration

2-22 Statement on sustainable development strategy

Chairman’s Message
CEO’s Message
Sustainability Strategy

2-23 Policy commitments

Sustainability Strategy
ESG Policies and Position Statements
Alignment with National and International Development Frameworks

2-24 Embedding policy commitments

Sustainability Governance
Sustainability Strategy
ESG Policies and Position Statements
Alignment with National and International Development Frameworks

2-25 Processes to remediate negative impacts

How We Manage Sustainability
Ethics and Compliance Framework

2-26 Mechanisms for seeking advice and raising concerns

How We Manage Sustainability
Ethics and Compliance Framework

2-27 Compliance with laws and regulations

Statutory Payments, Penalties, and Sanctions
Ethics and Compliance Framework

2-28 Membership associations

 Stakeholder Engagement
Caring for People
ESG Policies and Position Statements

2-29 Approach to stakeholder engagement

Stakeholder Engagement

2-30 Collective bargaining agreements

ESG Policies and Position Statements (Human Rights Policy)

Material topics

GRI Standard

Disclosure

Location

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Stakeholder Engagement
Material Topics and Priorities
Alignment with National and International Development Frameworks

3-2 List of material topics

Material Topics and Priorities
Sustainability Strategy

Caring for People

Caring for People

GRI Standard

Disclosure

Location

Nutrition and Wellbeing

GRI 3: Material Topics 2021

3-3 Management of material topics

Nutrition and Wellbeing

GRI 417: Marketing and Labeling 2016

417-1 Requirements for product and service information and labeling

Nutrition and Wellbeing
Sustainability Performance Data

417-2 Incidents of non-compliance concerning product and service information and labeling

Nutrition and Wellbeing
Sustainability Performance Data

417-3 Incidents of non-compliance concerning marketing communications

Nutrition and Wellbeing
Sustainability Performance Data

Health and Safety

GRI 3: Material Topics 2021

3-3 Management of material topics

Health and Safety

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

Health and Safety

403-2 Hazard identification, risk assessment, and incident investigation

Health and Safety

403-3 Occupational health services

Health and Safety

403-4 Worker participation, consultation, and communication on occupational health and safety

Health and Safety

403-5 Worker training on occupational health and safety

Health and Safety
Sustainability Performance Data

403-6 Promotion of worker health

Health and Safety

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Health and Safety

403-8 Workers covered by an occupational health and safety management system

Health and Safety

403-9 Work-related injuries

Health and Safety
Sustainability Performance Data

403-10 Work-related ill health

Health and Safety
Sustainability Performance Data

Employee Talent and Diversity

GRI 3: Material Topics 2021

3-3 Management of material topics

Employee Talent and Diversity

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

Employee Talent and Diversity
Sustainability Performance Data

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Employee Talent and Diversity

401-3 Parental leave

Sustainability Performance Data

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

Employee Talent and Diversity
Sustainability Performance Data

404-2 Programs for upgrading employee skills and transition assistance programs

Employee Talent and Diversity
Sustainability Performance Data

404-3 Percentage of employees receiving regular performance and career development reviews

Employee Talent and Diversity
Sustainability Performance Data

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

Employee Talent and Diversity
Sustainability Performance Data

405-2 Ratio of basic salary and remuneration of women to men

Sustainability Performance Data

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

Employee Talent and Diversity
Sustainability Performance Data

Community Investment

GRI 3: Material Topics 2021

3-3 Management of material topics

Community Investment

GRI 203: Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported

Community Investment
Sustainability Performance Data

203-2 Significant indirect economic impacts

Community Investment
Sustainability Performance Data

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs

Community Investment
Sustainability Performance Data

413-2 Operations with significant actual and potential negative impacts on local communities

Community Investment
Sustainability Performance Data

Protecting the Planet

Protecting the Planet

GRI Standard

Disclosure

Location

Water Management

GRI 3: Material Topics 2021

3-3 Management of material topics

Water Management

GRI 303: Water and Effluents 2018

303-1 Interactions with water as a shared resource

Water Management

303-2 Management of water discharge-related impacts

Water Management

303-3 Water withdrawal

Water Management
Sustainability Performance Data

303-4 Water discharge

Water Management
Sustainability Performance Data

303-5 Water consumption

Water Management
Sustainability Performance Data

Packaging Innovation

GRI 3: Material Topics 2021

3-3 Management of material topics

Packaging Innovation

GRI 301: Materials 2016

301-1 Materials used by weight or volume

Packaging Innovation
Sustainability Performance Data

301-2 Recycled input materials used

Packaging Innovation
Sustainability Performance Data

301-3 Reclaimed products and their packaging materials

Packaging Innovation
Sustainability Performance Data

Climate Change

GRI 3: Material Topics 2021

3-3 Management of material topics

Climate Change

GRI 302: Energy 2016

302-1 Energy consumption within the organization

Climate Change
Sustainability Performance Data

302-2 Energy consumption outside of the organization

Climate Change
Sustainability Performance Data

302-3 Energy intensity

Climate Change
Sustainability Performance Data

302-4 Reduction of energy consumption

Climate Change
Sustainability Performance Data

302-5 Reductions in energy requirements of products and services

Climate Change
Sustainability Performance Data

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

Climate Change
Sustainability Performance Data

305-2 Energy indirect (Scope 2) GHG emissions

Climate Change
Sustainability Performance Data

305-3 Other indirect (Scope 3) GHG emissions

In 2025, electricity attributable to company-owned retail refrigeration assets was reclassified from Scope 3 (as reported previously) to Scope 2. The Company is assessing opportunities to expand and strengthen Scope 3 disclosures over its next sustainability strategy cycle (2026–2030).

305-4 GHG emissions intensity

Climate Change
Sustainability Performance Data

305-5 Reduction of GHG emissions

Climate Change
Sustainability Performance Data

305-6 Emissions of ozone-depleting substances (ODS)

The Company is assessing opportunities to enhance disclosures on this topic over its next sustainability strategy cycle (2026–2030).

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

The Company is assessing opportunities to enhance disclosures on this topic over its next sustainability strategy cycle (2026–2030).

Waste Management

GRI 3: Material Topics 2021

3-3 Management of material topics

Waste Management

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

Waste Management

306-2 Management of significant waste-related impacts

Waste Management

306-3 Waste generated

Waste Management
Sustainability Performance Data

306-4 Waste diverted from disposal

Waste Management
Sustainability Performance Data

306-5 Waste directed to disposal

Waste Management
Sustainability Performance Data

Sustainable Agriculture

GRI 3: Material Topics 2021

3-3 Management of material topics

Sustainable Agriculture
Sustainability Performance Data

Producing Responsible Products

Producing Responsible Products

GRI Standard

Disclosure

Location

Quality and Food Safety

GRI 3: Material Topics 2021

3-3 Management of material topics

Quality and Food Safety

GRI 416: Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and service categories

Quality and Food Safety
Sustainability Performance Data

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Quality and Food Safety
Sustainability Performance Data

Animal Welfare

GRI 3: Material Topics 2021

3-3 Management of material topics

Animal Welfare
Sustainability Performance Data

Ethical Sourcing

GRI 3: Material Topics 2021

3-3 Management of material topics

Ethical Sourcing

GRI 204: Procurement Practices 2016

204-1 Proportion of spending on local suppliers

Ethical Sourcing
Sustainability Performance Data

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

Ethical Sourcing
Sustainability Performance Data

308-2 Negative environmental impacts in the supply chain and actions taken

Ethical Sourcing
Sustainability Performance Data

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

Ethical Sourcing
Sustainability Performance Data

414-2 Negative social impacts in the supply chain and actions taken

Ethical Sourcing
Sustainability Performance Data

Additional Topic Disclosures

GRI Standard

Disclosure

Location

Biodiversity

GRI 3: Material Topics 2021

3-3 Management of material topics

Material Topics and Priorities

The Company is assessing opportunities to enhance disclosures on this topic over its next sustainability strategy cycle (2026–2030).

Anti-corruption 

GRI 3: Material Topics 2021

3-3 Management of material topics

Ethics, Compliance, and Declarations
Ethical Sourcing
ESG Policies and Position Statements (Code of Conduct; Ethical Sourcing Policy; Global Anti-Bribery and Corruption Policy)

Child Labor 

GRI 3: Material Topics 2021

3-3 Management of material topics

Employee Talent and Diversity
Ethical Sourcing
ESG Policies and Position Statements (Ethical Sourcing Policy; Human Rights Policy)

Forced or Compulsory Labor 

GRI 3: Material Topics 2021

3-3 Management of material topics

Employee Talent and Diversity
Ethical Sourcing
ESG Policies and Position Statements (Ethical Sourcing Policy)