GRI CONTENT INDEX Statement of use CSE Global Limited has reported the information cited in this GRI content index for the period 1 January 2025 to 31 December 2025 with reference to the GRI Standards. GRI 1 used GRI 1: Foundation 2021 GRI Standards Disclosure Number Disclosure Title Section Reference and/or Remark General Disclosures GRI 2 (2021): General Disclosures 2-1 Organisational details SR Section 1 2-2 Entities included in the organisation’s sustainability reporting SR Section 3.1 2-3 Reporting period, frequency and contact point SR Section 3.1, 3.3 2-4 Restatements of information SR Section 3 2-5 External assurance SR Section 3.2 2-6 Activities, value chain and other business relationships SR Section 1.1 2-7 Employees SR Section 1.1, 8.2.1 2-9 Governance structure and composition SR Section 4.1 AR - Report on Corporate Governance 2-10 Nomination and selection of the highest governance body SR Section 4.1 AR - Report on Corporate Governance 2-11 Chair of the highest governance body SR Section 4.1 AR - Report on Corporate Governance 2-12 Role of the highest governance body in overseeing the management of impacts SR Section 4.1 2-13 Delegation of responsibility for managing impacts SR Section 4.1 2-14 Role of the highest governance body in sustainability reporting SR Section 4.1 2-15 Conflicts of interest AR - Report on Corporate Governance 2-16 Communication of critical concerns SR Section 6.2 2-17 Collective knowledge of the highest governance body SR Section 4.1 2-18 Evaluation of the performance of the highest governance body AR - Report on Corporate Governance 2-19 Remuneration policies SR Section 8.2.2 AR - Report on Corporate Governance 2-20 Process to determine remuneration SR Section 8.2.2 AR - Report on Corporate Governance 2-22 Statement on sustainable development strategy SR Section 2 2-23 Policy commitments SR Section 4.2, 7.1, 8.2, 9.3, 6.2 2-24 Embedding policy commitments SR Section 4.2, 7.1, 8.2, 9.3, 6.2 2-25 Processes to remediate negative impacts SR Section 6.2 2-26 Mechanisms for seeking advice and raising concerns SR Section 3.3, 4.2, 6.2 2-27 Compliance with laws and regulations SR Section 8.2, 8.3, 9.4, 6.2 2-29 Approach to stakeholder engagement SR Section 4.2 2025 SUSTAINABILITY REPORT ANNUAL REPORT 2025 99
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