GRI CONTENT INDEX

2-18 Evaluating the highest governance body’s performance -

Disclosure 2-18 was not reported for confidentiality reasons. In this regard, Comer Industries has no public disclosure regarding remuneration and is not subject to any regulatory requirements.

2-19 Remuneration policies -

Disclosure 2-19 was not reported for confidentiality reasons. In this regard, Comer Industries has no public disclosure regarding remuneration and is not subject to any regulatory requirements.

2-20 Process for determining remuneration -

Disclosure 2-20 was not reported for confidentiality reasons. In this regard, Comer Industries has no public disclosure regarding remuneration and is not subject to any regulatory requirements.

Disclosure 2-21 was not reported for confidentiality reasons. In this regard, Comer Industries has no public disclosure regarding remuneration and is not subject to any regulatory requirements. 2-22

2-21 Annual total compensation ratio -

Information not available as the process of integrating information collection due to recent acquisitions is nearing completion. The information will be included in the 2023 reporting.

Business continuity