GRI Index: General Disclosures

Organizational details

Entities included in the organization’s sustainability reporting

Reporting period, frequency and contact point

Restatements of information

External assurance

2. Activities and workers

Activities, value chain and other business relationships

Employees Workers who are not employees

3. Governance

Governance structure and composition

Nomination and selection of the highest governance body

Chair of the highest governance body

Role of the highest govenance body in overseeing the management of impacts

Delegation of responsibility for managing impacts

Role of the highest governance body in sustainability reporting

Organization’s Name: Sigma Alimentos, S.A. de C.V.

Legal Ownership: Sigma Alimentos, S.A. de C.V., is a subsidiary of Alfa, S. A. B. de C. V.

Financial Statements: link

Financial Statements: link

There is no external verification process.

Sigma is a company engaged in the production, marketing and distribution of meat, dairy and other refrigerated and frozen food products.

Financial Statements: link

In order to carry out its activities, Sigma relies on the supply of raw materials provided by its suppliers, which include mainly beef, pork, poultry and dairy products. In addition, the company acquires inputs for its production process. In addition, the Company purchases inputs for its production process.

The majority of the organization’s activities are carried out by Sigma employees. In Sigma, there are no significant variations in the number of employees by type of contract, gender or region. The information is obtained through the Sigma Personnel System.

There are 1,048 workers who are not employees. Their primary occupations include: interns, facility cleaning, security, food services, and auxiliary work in distribution or production centers, among others.

ALFA’s board members were ratified by its shareholders at the Annual Ordinary General Assembly held on March 9th, 2023. Information on each member is provided to assess their category, experience, and independence.

Sigma’s highest governance body, ALFA’s Board of Directors, reviews the most relevant and priority ESG information concerning the Business Unit at Audit Committee meetings. This committee, which holds meetings at least twice a year, is responsible for ESG oversight.

Conflicts of interest

Communication of critical concerns

Collective knowledge of the highest governance body

Evaluation of the performance of the highest governance body

Remuneration policies

Process to determine remuneration

Annual total compensation ratio

4. Strategy, policies and practices

Statement on sustainable development strategy

Policy commitments

Embedding policy commitments

Processes to remediate negative impacts

Mechanisms for seeking advice and raising concerns

Compliance with laws and regulations

Membership associations

5. Stakeholder engagement

Approach to stakeholder engagement

Collective bargaining agreements

6. Materiality

Process to determine materal topics

List of material topics

Management of material topics

119, 126-128, 133-134

119, 124-125

135

The intermediate body in charge of evaluation and compensation functions at ALFA is the Corporate Practices Committee. It is responsible for evaluating performance and determining compensation, including that of its key executives such as the Chairman of the Board and the Chief Executive Officer. It also approves the appointment and compensation of relevant executives who report to them.

119, 133-134

During fiscal year 2022, board members received the following net fees after withholding corresponding taxes: eight fifty peso gold coins, known as “Centenarios”, per year, plus five Centenarios for each board meeting and four Centenarios for each committee meeting attended. In the absence of Centenarios, the respective equivalent values were paid in local currency.

Confidential

4-5, 119

We apply the precautionary principle, for example, in the implementation of the Sustainable Packaging Program, through the installation of equipment that enables water tratment and reuse, and the Global Water Management Program; driving a circular economy through recycling and coprocessing initiatives, harnessing renewable sources of electrical energy, and optimizing our products’ distribution processes to reduce our carbon footprint..

4-5, 12-13, 18-21, 26-27, 62-63, 91, 95, 100-111, 119, 123, 126-128

4-5, 12-13, 18-21, 62-63, 91, 95, 100, 119, 126-128

124-125

124-125, 133-134

Any proceedings related to non-compliance with environmental, social and/or economic legislation and regulations applicable to Sigma would be found in Note 29 to the 2022 Financial Statements: link

29-30, 126-128

18-19, 29-31, 50, 92, 101, 107, 109 112-113

We have communication channels that are aimed at keeping our stakeholders informed and listening to their opinions on economic, social and environmental issues.

26% in Mexico and 8% in LATAM. Due to confidentiality restrictions, the percentages for the United States and Europe are not reported.

12-17, 112-113

16-17

16-17, 156-157

16-17, 20-21, 122