| GRI Disclosure Number | GRI Standard Title | Disclosure Title Individual disclosure items | Omissions | Location |
|---|
| GENERAL DISCLOSURES | | | | | |
| GRI | 2-1 | General Disclosures | Organizational details | | ICL at a Glance ; ICL's Value Chain ; Product Safety & Responsibility ; ICL at a Glance ; Our Global Presence |
| GRI | 2-2 | General Disclosures | Entities included in the organization's sustainability reporting | | About This Report ; ICL 2022 Annual Report Note 24 - Group Main Entities |
| GRI | 2-3 | General Disclosures | Defining report content and topic Boundaries | | About This Report ; Planetary Boundaries ; Material Topics |
| GRI | 2-4 | General Disclosures | Restatements of information | | About This Report |
| GRI | 2-5 | General Disclosures | External assurance | | About This Report |
| GRI | 2-6 | General Disclosures | Activities, value chain and other business relationships | | ICL at a Glance ; ICL's Value Chain ; Product Safety & Responsibility ; Our Global Presence ; Sustainable Solutions |
| GRI | 2-7 | General Disclosures | Employees | | Fair & Responsible Employment |
| GRI | 2-8 | General Disclosures | Workers who are not employees | | Fair & Responsible Employment |
| GOVERNANCE | | | | | |
| GRI | 2-9 | General Disclosures | Governance structure and composition | | Governance |
| GRI | 2-10 | General Disclosures | Nomination and selection of the highest governance body | | ICL 2022 Annual Report p.207 |
| GRI | 2-11 | General Disclosures | Chair of the highest governance body | | ICL 2022 Annual Report Item 6 - DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES |
| GRI | 2-12 | General Disclosures | Role of the highest governance body in overseeing the management of impacts | | Governance of ESG Risks |
| GRI | 2-13 | General Disclosures | Delegation of responsibility for managing impacts | | Governance of ESG Risks |
| GRI | 2-14 | General Disclosures | Role of the highest governance body in sustainability reporting | | Governance of ESG Risks |
| GRI | 2-15 | General Disclosures | Conflicts of interest | | Preventing Corruption & Fraud |
| GRI | 2-19 | General Disclosures | Remuneration policies | | ICL 2022 Annual Report Item 6 - Directors, Senior Management and Employees B.Compensation |
| GRI | 2-20 | General Disclosures | Process to determine remuneration | | ICL 2022 Annual Report Item 6 - Directors, Senior Management and Employees B.Compensation |
| GRI | 2-21 | General Disclosures | Annual total compensation ration | | Fair & Responsible Employment |
| STRATEGY, POLICIES AND PRACTICES | | | | | |
| GRI | 2-22 | General Disclosures | Statement on sustainable development strategy | | Letter from Our CEO & President |
| GRI | 2-28 | General Disclosures | Membership associations | | Professional & Industry Related Involvement |
| GRI | 2-29 | General Disclosures | Approach to stakeholder engagement | | Transparency & Dialogue |
| GRI | 2-30 | General Disclosures | Collective bargaining agreements | | Fair & Responsible Employment |
| MATERIAL TOPICS | | | | | |
| GRI | 3-1 | General Disclosures | Process to determine material topics | | Transparency & Dialogue ; Material Topics |
| GRI | 3-2 | General Disclosures | List of material topics | | Transparency & Dialogue ; Material Topics ; Planetary Boundaries |
| GRI | 3-3 | General Disclosures | Management of material topics | | Transparency & Dialogue ; Material Topics ; Planetary Boundaries |
| ECONOMIC PERFORMANCE | | | | | |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its Boundary | | About This Report ; ICL 2021 Annual Report |
| GRI | 103-2 | Management Approach | The management approach and its components | | ICL 2021 Annual Report |
| GRI | 201-1 | Economic Performance | Direct economic value generated and distributed | | Economic Responsibility |
| GRI | 201-2 | Economic Performance | Financial implications and other risks and opportunities due to climate change | | Carbon Disclosure Project |
| GRI | 203-2 | Indirect Economic Impacts | Significant indirect economic impacts | | Impact on Local Economy |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its boundary | | Business Ethics: Conducting Business Fairly ; Audits, Feedback & Control Mechanisms ; Preventing-corruption and Fraud |
| GRI | 103-2 | Management Approach | The management approach and its components | | Business Ethics: Conducting Business Fairly ; Audits, Feedback & Control Mechanisms ; Preventing-corruption and Fraud |
| GRI | 103-3 | Management Approach | Evaluation of the management approach | | Audits, Feedback & Control Mechanisms |
| GRI | 205-2 | Anti-corruption | Communication and training about anti-corruption policies and procedures | | Business Ethics: Conducting Business Fairly ; Audits, Feedback & Control Mechanisms ; Preventing-corruption and Fraud |
| ENVIRONMENTAL DISCLOSURES | | | | | |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its boundary | | Management Approach ; About This Report |
| GRI | 103-2 | Management Approach | The management approach and its components | | Management Approach |
| GRI | 103-3 | Management Approach | Evaluation of the management approach | | Management Approach ; KPIs, Trends & Insights |
| GRI | 301-1 | Materials | Materials used by weight or volume | | Dead Sea Water Level ; ICL Rotem | Israel ; ICL Iberia (IBP)| Spain ; ICL Boulby | UK ; ICL JV YPH | China |
| GRI | 302-1 | Energy | Energy consumption within the organization | | Energy |
| GRI | 302-3 | Energy | Energy intensity | | Energy |
| GRI | 303-3 | Water & Effluents | Water withdrawal | | Water Data ; Dead Sea Water Level |
| GRI | 303-4 | Water & Effluents | Water discharge | | Water Data ; Dead Sea Water Level |
| GRI | 303-5 | Water & Effluents | Water consumption | | Water Data ; Dead Sea Water Level |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its boundary | | Biodiversity |
| GRI | 103-2 | Management Approach | The management approach and its components | | Biodiversity |
| GRI | 103-3 | Management Approach | Evaluation of the management approach | | Biodiversity ; Land Rehabilitation & Restoration |
| GRI | 304-1 | Biodiversity | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | | Biodiversity Data |
| GRI | 304-3 | Biodiversity | Habitats protected or restored | | Biodiversity Data ; Restoring Natural Resources |
| GRI | 304-4 | Biodiversity | IUCN Red List species and national conservation list species with habitats in areas affected by operations | | Biodiversity Data ; Biodiversity @ ICL Boulby |
| GRI | 305-1 | Emissions | Direct (Scope 1) GHG emissions | | GHG & Climate Change |
| GRI | 305-2 | Emissions | Energy indirect (Scope 2) GHG emissions | | GHG & Climate Change |
| GRI | 305-3 | Emissions | Other indirect (Scope 3) GHG emissions | | GHG & Climate Change |
| GRI | 305-5 | Emissions | Reduction of GHG emissions | | GHG & Climate Change |
| GRI | 305-7 | Emissions | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | | Air |
| GRI | 306-2 | Effluents and Waste | Waste by type and disposal method | | Waste |
| GRI | 306-3 | Effluents and Waste | Significant spills | | Ashalim Creek Incident |
| GRI | 306-4 | Effluents and Waste | Transport of hazardous waste | | Waste |
| GRI | 306-5 | Effluents and Waste | Water bodies affected by water discharges and/or runoff | | Ashalim Creek Incident ; Salt Wetland "Swan Lake" |
| GRI | 307-1 | Environmental Compliance | Non-compliance with environmental laws and regulations | | Management Approach |
| SOCIAL DISCLOSURES | | | | | |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its boundary | | Fair & Responsible Employment ; Health & Safety ; Human Resource Development ; About This Report |
| GRI | 103-2 | Management Approach | The management approach and its components | | Our People ; Diversity in Employment - Hiring the Best ; Human Resource Development ; Health & Safety ; ICL's 5 Safety Principles |
| GRI | 103-3 | Management Approach | Evaluation of the management approach | | KPIs, Trends & Insights |
| GRI | 401-1 | Employment | New Employee hires and employee turnover | | Fair & Responsible Employment |
| GRI | 403-1 | Occupational Health and Safety | Occupational health and safety management system | | EHS Performance Data |
| GRI | 403-2 | Occupational Health and Safety | Hazard identification, risk assessment, and incident investigation | | EHS Performance Data |
| GRI | 403-3 | Occupational Health and Safety | Occupational health services | | Occupational Health |
| GRI | 403-4 | Occupational Health and Safety | Worker participation, consultation, and communication on occupational health and safety | | EHS Performance Data |
| GRI | 403-5 | Occupational Health and Safety | Worker training on occupational health and safety | | EHS Performance Data ; Occupational Health |
| GRI | 403-7 | Occupational Health and Safety | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | | Product Safety & Responsibility |
| GRI | 403-8 | Occupational Health and Safety | Workers covered by an occupationa health and safety management system | | EHS Performance Data |
| GRI | 403-9 | Occupational Health and Safety | Work-related injuries | | EHS Performance Data |
| GRI | 404-2 | Training and Education | Programs for upgrading employee skills and transition assistance programs | | Employee Welfare & Wellbeing; Human Resource Development |
| GRI | 405-1 | Diversity and Equal Opportunity | Diversity of governance bodies and employees | | Diversity in Employment - Hiring the Best |
| GRI | 406-1 | Non-discrimination | Incidents of discrimination and corrective actions taken | | Audits, Feedback & Control Mechanisms |
| GRI | 407-1 | Freedom of Association and Collective Bargaining | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | | Fair & Responsible Employment ; Protection of Human Rights ; Fair Employment for Contract Employees in Israel |
| GRI | 408-1 | Child Labor | Operations and suppliers at significant risk for incidents of child labor | | Fair & Responsible Employment |
| GRI | 409-1 | Forced or Compulsory Labor | Operations and suppliers at significant risk for incidents of forced or compulsory labor | | Fair & Responsible Employment |
| GRI | 415-1 | Public Policy | Political contributions | | Preventing Corruption Fraud |
| GRI | 103-1 | Management Approach | Explanation of the material topic and its boundary | | Product Stewardship & Lifecycle ; Sustainability Index |
| GRI | 103-2 | Management Approach | The management approach and its components | | Product Safety & Responsibility; Sustainability Index |
| GRI | 103-3 | Management Approach | Evaluation of the management approach | | SAFR ; Agriculture Training & Research |
| GRI | 416-1 | Customer Health and Safety | Assessment of the health and safety impacts of product and service categories | | Product Safety & Responsibility; Sustainability Index |
