GRI Content Index

Statement of use	Salik Company P.J.S.C. has reported the information cited in this GRI content index for the period from 1 January to 31 December 2024 with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

Gri standard	Disclosure	Location (page numbers)
GRI 2: General Disclosures 2021	2‑1 Organisational details	About the Report About Salik Overview
	2‑2 Entities included in the organisation’s sustainability reporting	About the Report
	2‑3 Reporting period, frequency and contact point	About the Report
	2‑4 Restatements of information	In 2024, the Company adopted a new GHG emissions assessment methodology and recalculated the previous year’s data that had been disclosed in the 2023 Integrated Annual Report.
	2‑5 External assurance	Independent Assurance Letter
	2‑6 Activities, value chain and other business relationships	About Salik Overview Annual Report - How Salik Works Annual Report - Business Model Annual Report - The Year in Review
	2‑7 Employees	Our Employees
	2‑8 Workers who are not employees	Our Employees
	2‑9 Governance structure and composition	Sustainability Governance Annual Report - Governance Overview Annual Report - Corporate Governance Report
	2‑11 Chair of the highest governance body	The Chairman of the Board of Directors is not a senior executive of the Company
	2‑12 Role of the highest governance body in overseeing the management of impacts	Sustainability Governance
	2‑13 Delegation of responsibility for managing impacts	Sustainability Governance
	2‑15 Conflicts of interest	Business Ethics and Compliance - Conflict of interest
	2‑19 Remuneration policies	Sustainability Governance Our Employees - Employee satisfaction Our Customers - Data privacy Annual Report - Corporate Governance Report
	2‑20 Process to determine remuneration	Annual Report - Corporate Governance Report
	2‑21 Annual total compensation ratio	Our Employees - Performance and reward
	2‑22 Statement on sustainable development strategy	Chairman’s Message Building ESG Stewardship Alignment to the United Nations SDGs Alignment to the UAE’s Green Agenda — 2030
	2‑23 Policy commitments	Building ESG Stewardship Alignment to the United Nations SDGs Alignment to the UAE’s Green Agenda — 2030 Business Ethics and Compliance Our Employees - Diversity and inclusion
	2‑24 Embedding policy commitments	Building ESG Stewardship Alignment to the United Nations SDGs Alignment to the UAE’s Green Agenda — 2030 Business Ethics and Compliance Our Employees - Diversity and inclusion
	2‑25 Processes to remediate negative impacts	Business Ethics and Compliance - Human rights Our Employees - Employee satisfaction
	2‑26 Mechanisms for seeking advice and raising concerns	Business Ethics and Compliance - Anti-corruption and whistleblowing
	2‑27 Compliance with laws and regulations	In 2024, there were no incidents of non‑compliance with laws and regulations in Salik
	2‑29 Approach to stakeholder engagement	Stakeholder Engagement
GRI 3: Material Topics 2021	3‑1 Process to determine material topics	Materiality Assessment
	3‑2 List of material topics	Materiality Assessment
	3‑3 Management of material topics	Sustainability Governance Responsible Supply Chain Our Employees Our Customers Our Community
GRI 201: Economic Performance 2016	201‑2 Financial implications and other risks and opportunities due to climate change	Climate Change
GRI 201: Economic Performance 2016	201‑3 Defined benefit plan obligations and other retirement plans	Our Employees - Employee satisfaction
GRI 202: Market Presence 2016	202‑2 Proportion of senior management hired from the local community	UAE nationals make up over 50% of Salik’s senior management and the entirety of its Board of Directors
GRI 203: Indirect Economic Impacts 2016	203‑1 Infrastructure investments and services supported	Annual Report - How Salik Works Annual Report - Operational Review
GRI 203: Indirect Economic Impacts 2016	203‑2 Significant indirect economic impacts	About Salik Overview Building ESG Stewardship Alignment to the United Nations SDGs Alignment to the UAE’s Green Agenda – 2030 Our Customers Our Community
GRI 205: Anti‑corruption 2016	205‑1 Operations assessed for risks related to corruption	Business Ethics and Compliance - Anti-corruption and whistleblowing
	205‑2 Communication and training about anti‑corruption policies and procedures	Business Ethics and Compliance - Anti-corruption and whistleblowing
	205‑3 Confirmed incidents of corruption and actions taken	Business Ethics and Compliance - Anti-corruption and whistleblowing
GRI 302: Energy 2016	302‑1 Energy consumption within the organisation	Energy Efficiency
	302‑3 Energy intensity	Energy Efficiency
	302‑4 Reduction of energy consumption	Energy Efficiency
GRI 303: Water and Effluents 2018	303‑1 Interactions with water as a shared resource	Water consumption has been excluded from reporting based on our double materiality assessment which determined it to be immaterial to our operations with automated toll systems and limited office facilities. For brief information on this topic, please refer to Water Stewardship.
GRI 305: Emissions 2016	305‑1 Direct (Scope 1) GHG emissions	GHG Emissions
	305‑2 Energy indirect (Scope 2) GHG emissions	GHG Emissions
	305‑4 GHG emissions intensity	GHG Emissions
	305‑5 Reduction of GHG emissions	GHG Emissions
GRI 306: Waste 2020	306‑3 Waste generated	Waste Management
	306‑4 Waste diverted from disposal	Waste Management
	306‑5 Waste directed to disposal	Waste Management
GRI 401: Employment 2016	401‑1 New employee hires and employee turnover	Our Employees
	401‑2 Benefits provided to full‑time employees that are not provided to temporary or part‑time employees	Our Employees - Employee satisfaction
	401‑3 Parental leave	Our Employees - Employee satisfaction
GRI 403: Occupational Health and Safety 2018	403‑1 Occupational health and safety management system	Our Employees - Health and well-being
	403‑2 Hazard identification, risk assessment, and incident investigation	Our Employees - Health and well-being
	403‑4 Worker participation, consultation, and communication on occupational health and safety	Our Employees - Health and well-being
	403‑5 Worker training on occupational health and safety	Our Employees - Health and well-being
	403‑7 Prevention and mitigation of occupational health and safety impacts directly linked to business relationships	Our Employees - Health and well-being
	403‑8 Workers covered by an occupational health and safety management system	Our Employees - Health and well-being
	403‑9 Work‑related injuries	In 2024, no work‑related fatalities or LTIs were recorded among employees and contractors
GRI 404: Training and Education 2016	404‑1 Average hours of training per year per employee	Our Employees - Training and development
	404‑2 Programmes for upgrading employee skills and transition assistance programmes	Our Employees - Training and development
	404‑3 Percentage of employees receiving regular performance and career development reviews	Our Employees - Performance and reward
GRI 405: Diversity and Equal Opportunity 2016	405‑1 Diversity of governance bodies and employees	Sustainability Governance Our Employees Our Employees - Diversity and inclusion
GRI 405: Diversity and Equal Opportunity 2016	405‑2 Ratio of basic salary and remuneration of women to men	Our Employees - Diversity and inclusion
GRI 406: Non‑discrimination 2016	406‑1 Incidents of discrimination and corrective actions taken	In 2024, no incidents of discrimination or harassment were reported.
GRI 413: Local Communities 2016	413‑1 Operations with local community engagement, impact assessments, and development programmes	Our Community
GRI 415: Public Policy 2016	415‑1 Political contributions	In 2024, as in previous years, Salik did not make any contributions to or expenditures for political campaigns, political organisations, lobbyists, lobbying organisations, trade associations, or other tax‑exempt groups. These activities are prohibited under UAE law
GRI 418: Customer Privacy 2016	418‑1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	In 2024, no customer complaints related to privacy breaches were recorded