GRI content index

Numidia has reported the information cited in this GRI content index for the period 01 January trough 31 December 2023 with reference to the GRI Standards.
"For the Content Index – Advanced With Reference option Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting with reference to the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders."
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022

GRI Standard		Disclosure	Reference to the location in the report and/or direct answers	GRI Sector standard Ref. No.
GRI 2: General Disclosures 2021		2-1 Organizational details	Organizational structure
		2-2 Entities included in the organization’s sustainability reporting	Consolidated companies About this report Consolidation method
		2-3 Reporting period, frequency and contact point	1 January through 31 December 2022 (both sustainability & finance) Publication date Annually If you have any questions or comments, please send an e-mail to: esg@numidia.nl
		2-4 Restatements of information	First GRI report.
		2-5 External assurance	Independent auditor's report
		2-6 Activities, value chain and other business relationships	Numidia at a glance Value Chain Value Creation Model
		2-7 Employees	Employees
		2-9 Governance structure and composition	Board of Directors
		2-13 Delegation of responsibility for managing impacts	Board of Directors Structure
		2-14 Role of the highest governance body in sustainability reporting	Prioritize
		2-15 Conflicts of interest	Board of Directors Structure
		2-16 Communication of critical concerns	Undesirable Behavior Diversity, Equity & Inclusion
		2-19 Remuneration policies	Remuneration
		2-22 Statement on sustainable development strategy	Message from the CEO
		2-23 Policy commitments	Human rights in the value chain
		2-24 Embedding policy commitments	Business ethics and conduct
		2-25 Processes to remediate negative impacts	Undesirable Behavior
		2-26 Mechanisms for seeking advice and raising concerns	Undesirable Behavior
		2-27 Compliance with laws and regulations	Diversity, equity & inclusion
		2-28 Membership associations	Sustainability Dairy Partnership
		2-29 Approach to stakeholder engagement	Stakeholder Engagement Strategy
		2-30 Collective bargaining agreements	Remuneration
Material topics
GRI 3: Material Topics 2021		3-1 Process to determine material topics	Materiality and Stakeholders
		3-2 List of material topics	Material topics
		3-3 Management of material topics	Material topics
Diversity, equity & inclusion
GRI 405: Diversity and Equal Opportunity 2016		405-1 Diversity of governance bodies and employees	Gender Diversity of Management Diversity, Equity & Inclusion	13.15.2
13.15 Non-discrimination and equal opportunity		Additional Sector Disclosures: Describe any differences in employment terms and approach to compensation based on workers’ nationality or migrant status, by location of operations.	Remuneration	13.15.5
Climate Change
GRI 201: Economic Performance 2016		Disclosure 201-2 Financial implications and other risks and opportunities due to climate change	Climate Change
GRI 201: Economic Performance 2016		201-2 Additional sector recommendation: Describe the climate change-related scenarios used for identifying the risks and opportunities posed by climate change.	Climate Change	13.2.2
GRI 302: Energy 2016		302-1 Energy consumption within the organization	Climate Change
		302-2 Energy consumption outside of the organization	Climate Change
		302-4 Reduction of energy consumption	Environmental results
		302-5 Reductions in energy requirements of products and services	Environmental results
GRI 305: Emissions 2016		305-1 Direct (Scope 1) GHG emissions	Climate Change	13.1.2
		305-1 Additional sector recommendation: When reporting on gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent, include land use change emissions.	Climate Change	13.1.2
		305-2 Energy indirect (Scope 2) GHG emissions	Climate Change	13.1.3
		305-3 Other indirect (Scope 3) GHG emissions	Climate Change	13.1.4
		305-3 Additional sector recommendation: When reporting on gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent, include land use change emissions	Climate Change	13.1.4
		305-5 Reduction of GHG emissions	Environmental results	13.1.6
Human capital
GRI 401: Employment 2016		401-1 New employee hires and employee turnover	Hiring: 41 new Numidians
GRI 403: Occupational Health and Safety 2018		403-1 Occupational health and safety management system	Social	13.19.2
GRI 403: Occupational Health and Safety 2018		403-6 Promotion of worker health	Healthy and safe work environment	13.19.7
GRI 404: Training and Education 2016		404-1 Average hours of training per year per employee	Human Capital
		404-2 Programs for upgrading employee skills and transition assistance programs	Human Capital
		404-3 Percentage of employees receiving regular performance and career development reviews	Personal and professional development
Human rights in the value chain
GRI 414: Supplier Social Assessment 2016		414-1 New suppliers that were screened using social criteria	Valuable partnerships
Product safety & quality
13.10 Food Safety		Additional Sector Disclosures: Report the percentage of production volume from sites certified to internationally recognized food safety standards, and list these standards.	Product Safety & Quality	13.10.4
13.10 Food Safety		Additional Sector Disclosures: Report the number of recalls issued for food safety reasons and the total volume of products recalled.	Non-conformities	13.10.5
Healthy dairy products
GRI 416: Customer Health and Safety 2016		416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Non-conformities
Access to products
		Access to products	Best products
		Customers servced	Access to healthy dairy products
		Delivery of products	Access to healthy dairy products
Economic inclusion of workers in the value chain
		Product suppliers utilized	Product suppliers
		Opportunities for workers	Economic inclusion of workers in the value chain
Community stewardship
		Numidia Charity Foundation	Community stewardship
		Net income spend	Financing and related requirements
Business ethics & conduct
GRI 205: Anti-corruption 2016		205-1 Operations assessed for risks related to corruption	Corruption, Bribery & Fraud	13.26.2
		205-2 Communication and training about anti-corruption policies and procedures	Corruption, Bribery & Fraud	13.26.3
		205-3 Confirmed incidents of corruption and actions taken	0 incidents of corruption	13.26.4
Supply chain transparancy
13.23 Supply Chain traceability		Additional Sector Disclosures: Describe the level of traceability in place for each product sourced, for example, whether the product can be traced to the national, regional, or local level, or a specific point of origin (e.g., farms, hatcheries, and feed mill levels).	Supply chain transparency	13.23.2
		Additional Sector Disclosures: Report the percentage of sourced volume certified to internationally recognized standards that trace the path of products through the supply chain, by product and list these standards	Supply chain transparency	13.23.3
		Additional Sector Disclosures: Describe improvement projects to get suppliers certified to internationally recognized standards that trace the path of products through the supply chain to ensure that all sourced volume is certified.	Supply chain transparency	13.23.4

Other information

GRI content index