44 Inizio Sustainability Report 2023 GRI Content Index Statement of use: Inizio Group Limited has reported the information cited GRI 1 used: GRI 1: Foundation 2021 in this GRI Index for the financial year ended 31 December 2023 with reference to the GRI Standards. Applicable GRI Sector Standard: None GRI Standard Disclosure Location General disclosures 2-1 Organizational details 2023 Annual Report, pages 1, 22, 142 2-2 Entities included in the organization’s sustainability reporting 2023 Sustainability Report, page 1 2023 Annual Report, pages 131 to 141 2-3 Reporting period, frequency, and contact point 2023 Sustainability Report, page 1 2-4 Restatements of information Following changes to Inizio’s emission calculation methodology during the SBTi process, we have restated Inizio’s Scope 1 and Scope 3 emissions for 2021 and 2022. Further details can be found in the 2023 Sustainability Report on pages 13 and 15 2-6 Activities, value chain, and other business relationships 2023 Annual Report, pages 1 and 41 2023 Sustainability Report, pages 2 and 10 2-7 Employees 2023 Sustainability Report, pages 20 and 21 2-8 Workers who are not employees 2023 Sustainability Report, page 20 2-9 Governance structure and composition 2023 Annual Report, pages 22 to 27 and 31 2-10 Nomination and selection of the highest governance body 2023 Annual Report, page 26 2-11 Chair of the highest governance body 2023 Annual Report, pages 22 to24 2-12 Role of the highest governance body in overseeing the management of impacts 2023 Annual Report, page 31 2023 Sustainability Report, page 11 2-13 Delegation of responsibility for managing impacts 2023 Annual Report, page 31 2-14 Role of the highest governance body in sustainability reporting 2023 Annual Report, page 31 2023 Sustainability Report, page 11 2-15 Conflicts of interest 2023 Annual Report, page 26 Code of Ethics