GRI Content Index

Statement of use: Saudi Reinsurance Company 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 Standard	Disclosure	Location/Explanation
GRI 2: General Disclosures 2021	2-1 Organizational details	Saudi Re: An Overview
	2-2 Entities included in the organization’s sustainability reporting	About this Report
	2-3 Reporting period, frequency and contact point	About this Report
	2-4 Restatements of information	About this Report
	2-6 Activities, value chain and other business relationships	Saudi Re: An Overview
	2-7 Employees	Sustainability Performance – Investing in Our People
	2-9 Governance structure and composition	Corporate Governance
	2-10 Nomination and selection of the highest governance body	Corporate Governance
	2-11 Chair of the highest governance body	Corporate Governance
	2-12 Role of the highest governance body in overseeing the management of impacts	Corporate Governance; Sustainability Strategy
	2-13 Delegation of responsibility for managing impacts	Corporate Governance; Sustainability Strategy
	2-14 Role of the highest governance body in sustainability reporting	Corporate Governance; Sustainability Strategy
	2-15 Conflicts of interest	Sustainability Performance – Corporate Governance; Sustainability Performance – Business Ethics and Compliance
	2-16 Communication of critical concerns	Corporate Governance
	2-17 Collective knowledge of the highest governance body	Corporate Governance
	2-18 Evaluation of the performance of the highest governance body	Corporate Governance
	2-19 Remuneration policies	Corporate Governance
	2-20 Process to determine remuneration	Corporate Governance
	2-22 Statement on sustainable development strategy	Chairman’s Statement
	2-23 Policy commitments	Sustainability Strategy
	2-24 Embedding policy commitments	Sustainability Strategy
	2-25 Processes to remediate negative impacts	Sustainability Strategy
	2-26 Mechanisms for seeking advice and raising concerns	Sustainability Performance – Investing in our People; Sustainability Performance – Business Ethics and Compliance
	2-27 Compliance with laws and regulations	Sustainability Performance – Business Ethics and Compliance
	2-28 Membership associations	Sustainability Performance – Sustainable Supply Chain Management
	2-29 Approach to stakeholder engagement	Sustainability Strategy – Stakeholder Engagement
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Sustainability Strategy – Materiality
	3-2 List of material topics	Sustainability Strategy – Materiality
	3-3 Management of material topics	Sustainability Strategy; Sustainability Performance
1 – Corporate Governance/6 – Ethics and Compliance
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Sustainability Performance – Business Ethics and Compliance
	205-2 Communication and training about anti-corruption policies and procedures	Sustainability Performance – Business Ethics and Compliance
	205-3 Confirmed incidents of corruption and actions taken	Sustainability Performance – Business Ethics and Compliance
SASB FN-IN-270: Transparent Information and Fair Advice for Customers	Value of any monetary losses as a result of legal proceedings	Sustainability Performance – Business Ethics and Compliance
SASB FN-IN-550: Systemic Risk Management	FN-IN-550a.3 Description of approach to managing capital and liquidity-related risks associated with systemic non-insurance activities	Sustainability Performance – Business Ethics and Compliance
2 – Data Protection and Cybersecurity
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Sustainability Performance – Client Focus and Market Development
3 – Talent Development
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Sustainability Performance – Investing in Our People
	401-3 Parental leave	Sustainability Performance – Investing in Our People
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Sustainability Performance – Investing in Our People
	404-2 Programs for upgrading employee skills and transition assistance programs	Sustainability Performance – Investing in Our People
	404-3 Percentage of employees receiving regular performance and career development reviews	Sustainability Performance – Investing in Our People
4 – Serving the National Strategy/11 – Innovation and Digitalization
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Sustainability Performance – National Contribution
	203-2 Significant indirect economic impacts	Sustainability Performance – National Contribution
5 – Climate Change and Energy Transition
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Sustainability Performance – Environmental Stewardship
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Sustainability Performance – Environmental Stewardship
	305-4 GHG emissions intensity	Sustainability Performance – Environmental Stewardship
7 – Financial Performance
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Financial Statements
	201-2 Financial implications and other risks and opportunities due to climate change	Risk Management
8 – Customer Satisfaction
	3-3 Management of material topics	Sustainability Performance – Client Focus and Market Development
9 – Diversity and Inclusion
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Sustainability Performance – Investing in Our People; Corporate Governance
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Sustainability Performance – Investing in Our People
10 – Integrating ESG in Insurance/13 – Access to Insurance/14 – Sustainable Products and Services
SASB FN-IN-450: Environmental Risk Exposure	FN-IN-450a.1 Probable Maximum Loss (PML) of insured products from weather-related natural catastrophes	Sustainability Performance – Sustainable Investment
	FN-IN-450a.2 (1) Total amount of monetary losses attributable to insurance payouts from modeled natural catastrophes	Sustainability Performance – Sustainable Investment
	FN-IN-450a.2 (2) Total amount of monetary losses attributable to insurance payouts from non-modeled natural catastrophes	Sustainability Performance – Sustainable Investment
SASB FN-IN-410: Policies Designed to Incentivize Responsible Behavior	“FN-IN-410b.1 Net premiums written related to renewable energy, energy efficiency, cleaner production, low-carbon technology”	Sustainability Performance – Sustainable Investment
12 – Investing Responsibly
	3-3 Management of material topics	Sustainability Performance – Sustainable Insurance
15 – Community Investment
	3-3 Management of material topics
16 – Health and Wellbeing
GRI 403: Occupational Health and Safety 2018	403-3 Occupational health services	Sustainability Performance – Community Investment and Social Impact; Sustainability Performance – Investing in Our People
	403-6 Promotion of worker health	Sustainability Performance – Community Investment and Social Impact; Sustainability Performance – Investing in Our People
17 – Environmental Management
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Sustainability Performance – Environmental Stewardship
GRI 303: Water and Effluents 2018	303-5 Water consumption	Sustainability Performance – Environmental Stewardship
GRI 306: Waste 2020	306-3 Waste generated	Sustainability Performance – Environmental Stewardship
	306-4 Waste diverted from disposal	Sustainability Performance – Environmental Stewardship
18 – Sustainable Procurement
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Sustainability Performance – Sustainable Supply Chain Management