45 Inizio Sustainability Report 2023 GRI Content Index continued GRI Standard Disclosure Location General disclosures 2-16 Communication of critical concerns 2023 Annual Report, page 40 2023 Sustainability Report, page 35 Speak Up policy 2-22 Statement on sustainable development strategy 2023 Sustainability Report, page 4 2-23 Policy commitments 2023 Sustainability Report, pages 27 and 34 to 35 Inizio policies are available on our website 2-24 Embedding policy commitments 2023 Sustainability Report, pages 34 to 36 Inizio’s policies are available on our website 2-25 Processes to remediate negative impacts 2023 Sustainability Report, page 21 2-26 Mechanisms for seeking advice and raising concerns 2023 Sustainability Report, page 36 Code of Ethics 2-27 Compliance with laws and regulations 2023 Sustainability Report, page 36 2-28 Membership associations https://inizio.com/memberships-and-associations/ 2-29 Approach to stakeholder engagement 2023 Annual Report, pages 32 to 36 Material topics 3-1 Process to determine material topics 2022 Sustainability Report, page 9 3-2 List of material topics 2022 Sustainability Report, page9 3-3 Management of material topics For each material topic, Inizio has disclosed information relating to any policies, commitments, targets, and actions taken to achieve targets.