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Annexures

GRI Content Index

Statement of use MAS Holdings (Private) Limited has reported in accordance with the GRI Standards for the period 1 January 2024 to 31 December 2024.
GRI 1 used GRI 1: Foundation 2021
Applicable GRI Sector Standard (s) N/A
GRI standard Disclosure Location Omission
Requirement(s)
omitted
Reason Explanation
General Disclosures
GRI 2: General Disclosures 2021

2-1 Organisational details

Background to the Report

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

Background to the Report

2-3 Reporting period, frequency and contact point

Background to the Report

2-4 Restatements of information

Background to the Report

2-5 External assurance

Background to the Report , External Assurance Statement

2-6 Activities, value chain and other business relationships

The MAS Story

2-7 Employees

Lives Changed for Good

2-8 Workers who are not employees

Lives Changed for Good

2-9 Governance structure and composition

The MAS Story

2-10 Nomination and selection of the highest governance body

Confidentiality Constraints MAS Holdings is a privately held company

2-11 Chair of the highest governance body

The MAS Story

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

Our Plan for Change

2-13 Delegation of responsibility for managing impacts

The MAS Story, Our Plan for Change
2-14 Role of the highest governance body in sustainability reporting Our Plan for Change
2-15 Conflicts of interest The MAS Story
2-16 Communication of critical concerns Our Plan for Change
2-17 Collective knowledge of the highest governance body Our Plan for Change
2-18 Evaluation of the performance of the highest governance body Confidentiality Constraints MAS Holdings is a privately held company
2-19 Remuneration policies Lives Changed for Good, Our Approach to Lives Changed for Good
2-20 Process to determine remuneration Lives Changed for Good, Our Approach to Lives Changed for Good
2-21 Annual total compensation ratio Lives Changed for Good
2-22 Statement on sustainable development strategy Message from Our Group CEO
2-23 Policy commitments The MAS Story, Our Plan for Change
2-24 Embedding policy commitments Our Plan for Change
2-25 Processes to remediate negative impacts Lives Changed for Good
2-26 Mechanisms for seeking advice and raising concerns Lives Changed for Good
2-27 Compliance with laws and regulations Our Plan for Change
2-28 Membership associations Our Plan for Change
2-29 Approach to stakeholder engagement Our Plan for Change
2-30 Collective bargaining agreements Confidentiality Constraints MAS Holdings is a privately held company
Material Topics
GRI 3: Material Topics 2021 3-1 Process to determine material topics Our Plan for Change
3-2 List of material topics Our Plan for Change
Procurement Practices
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Products Changed for Good
204-1 Procurement practices Confidentiality Constraints MAS Holdings is a privately held company
Materials
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Products Changed for Good
GRI 301: Materials 2016

301-1 Materials used by weight or volume

Products Changed for Good Values are represented as percentages

301-2 Recycled input materials used

Products Changed for Good Values are represented as percentages
Energy
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 302: Energy 2016 302-1 Energy consumption within the organisation Our Planet Changed for Good
302-2 Energy consumption outside of the organisation Our Planet Changed for Good
302-3 Energy intensity Our Planet Changed for Good
302-4 Reduction of energy consumption Our Planet Changed for Good
302-5 Reductions in energy requirements of products and services Our Planet Changed for Good
Water and Effluents
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 303: Water and effluents 2018 303-1 Interactions with water as a shared resource Our Planet Changed for Good
303-2 Management of water discharge-related impacts Our Planet Changed for Good
303-3 Water withdrawal Our Planet Changed for Good
303-4 Water discharge Our Planet Changed for Good
303-5 Water consumption Our Planet Changed for Good
Biodiversity
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Our Planet Changed for Good
304-2 Significant impacts of activities, products and services on biodiversity Our Planet Changed for Good
304-3 Habitats protected or restored Our Planet Changed for Good
Emissions
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Our Planet Changed for Good
305-2 Energy indirect (Scope 2) GHG emissions Our Planet Changed for Good
305-3 Other indirect (Scope 3) GHG emissions Our Planet Changed for Good
305-4 GHG emissions intensity Our Planet Changed for Good
305-5 Reduction of GHG emissions Our Planet Changed for Good
305-6 Emissions of ozone-depleting substances (ODS) Our Planet Changed for Good
305-7 Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions Our Planet Changed for Good
Waste
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Our Planet Changed for Good
306-2 Management of significant waste-related impacts Our Planet Changed for Good
306-3 Waste generated Our Planet Changed for Good
306-4 Waste diverted from disposal Our Planet Changed for Good
306-5 Waste directed to disposal Our Planet Changed for Good
Supplier Environmental Assessment
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Products Changed for Good
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria Products Changed for Good
Employment
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Lives Changed for Good
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Our Approach to Lives Changed for Good
401-3 Parental leave Lives Changed for Good
Labour/Management Relations
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 402: Labour/Management Relations 2016 402-1 Minimum notice periods regarding operational changes Our Approach to Lives Changed for Good
Occupational Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Lives Changed for Good, Our Approach to Lives Changed for Good
403-2 Hazard identification, risk assessment, and incident investigation Lives Changed for Good, Our Approach to Lives Changed for Good
403-3 Occupational health services Lives Changed for Good, Our Approach to Lives Changed for Good
403-4 Worker participation, consultation, and communication on occupational health and safety Lives Changed for Good, Our Approach to Lives Changed for Good
403-5 Worker training on occupational health and safety Lives Changed for Good, Our Approach to Lives Changed for Good
403-6 Promotion of worker health Lives Changed for Good
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Lives Changed for Good, Our Approach to Lives Changed for Good
403-8 Workers covered by an occupational health and safety management system Lives Changed for Good, Our Approach to Lives Changed for Good
403-9 Work-related injuries Lives Changed for Good, Our Approach to Lives Changed for Good
403-10 Work-related ill health Lives Changed for Good, Our Approach to Lives Changed for Good
Training and Education
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Lives Changed for Good, Our Approach to Lives Changed for Good
404-2 Programmes for upgrading employee skills and transition assistance programmes Lives Changed for Good, Our Approach to Lives Changed for Good
404-3 Percentage of employees receiving regular performance and career development reviews Lives Changed for Good
Diversity and Equal Opportunity
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees The MAS Story, Lives Changed for Good
405-2 Ratio of basic salary and remuneration of women to men Lives Changed for Good
Freedom of Association and Collective Bargaining
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Our Approach to Lives Changed for Good
Child Labour
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 408: Child Labour 2016 408-1 Operations and suppliers at significant risk for incidents of child labour Our Plan for Change
Forced or Compulsory Labour
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Products Changed for Good
GRI 409: Forced or Compulsory Labour 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labour Our Plan for Change
Local Communities
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Lives Changed for Good
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programmes Lives Changed for Good, Our Approach to Lives Changed for Good
Supplier Social Assessment
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Products Changed for Good
GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria Products Changed for Good
414-2 Negative social impacts in the supply chain and actions taken Products Changed for Good
Customer Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Our Planet Changed for Good
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Our Approach to Our Planet Changed for Good