GRI Index

Disclosure	Topic	GRI	ESRS	Explanation
GRI 2: General Disclosures 2021
1.The organization and its reporting practices	Organizational details	2-1	Directive 2013/34/EU	See 'About Doral' - Doral is a publicly traded global entrepreneurial company in the field of renewable energy and environmental infrastructure, operating in Israel and worldwide since 2007. The Company's headquarters are located in Ramat Gan. The Company was listed on the Tel Aviv Stock Exchange in June 2020 and has since been traded in the TA-90, TA-125, Clean Energy, and Cleantech indices. Doral operates in Israel and globally to initiate, develop, plan, license, manage financing procedures, construct, hold, manage, operate, and maintain systems for the production of electricity and green hydrogen from renewable energy sources. Additionally, Doral engages in the development and investment in technologies and innovation with a focus on global environmental sustainability through its subsidiary 'Doral Tech'.
	Entities included in the organization’s sustainability reporting	2-2	ESRS 1 5.1; ESRS 2 BP-1 §5 (a) and (b) i	See 'About this Report' regarding the expansion of reporting to include activities in the U.S. and Europe on certain topics. In appropriate cases, there is a clarification regarding the companies included in the report.
	Reporting period, frequency and contact point	2-3	ESRS 1 §73	See 'About this Report' -The report is accurate as of 31.12.2022 to 31.12.2023. However, there is reference to select activities carried out at the beginning of 2024 to enhance transparency regarding the Company's intentions and ongoing activities. In these cases, there is appropriate indication within the body of the text.
	Restatements of information	2-4	ESRS 2 BP-2 §13, §14 (a) to (b)	See the message from Doral's Chairman and CEO and the message from Doral's ESG Manager.
	External assurance	2-5	External assurance requirements of Directive (EU) 2022/2464	BDO
2.Activities and workers	Activities, value chain and other business relationships	2-6	ESRS 2 SBM-1 §40 (a) i to (a) ii, (b) to (c), §42 (c)	See 'About Doral'
	Employees	2-7	ESRS 2 SBM-1 §40 (a) iii; ESRS S1 S1-6 §50 (a) to (b) and (d) to (e), §51 to §52	See 'Energy of People'
	Workers who are not employees	2-8	ESRS S1 S1-7 §55 to §56	See 'Energy of People'
3.Governance	Governance structure and composition	2-9	ESRS 2 GOV-1 §21, §22 (a), §23; ESRS G1 §5 (b) Also, Directive 2013/34/EU for public-interest entities	See 'About Doral'
	Nomination and selection of the highest governance body	2-10	-	See 'Energy of Responsibility and Ethics'
	Chair of the highest governance body	2-11	-	See 'Energy of Responsibility and Ethics'
	Role of the highest governance body in overseeing the management of impacts	2-12	ESRS 2 GOV-1 §22 (c); GOV-2 §26 (a) to (b); SBM-2 §45 (d); ESRS G1 §5 (a)	See 'Energy of Responsibility and Ethics'
	Delegation of responsibility for managing impacts	2-13	ESRS 2 GOV-1 §22 (c) i; GOV-2 §26 (a); ESRS G1 G1-3 §18 (c)	See 'Energy of Responsibility and Ethics'
	Role of the highest governance body in sustainability reporting	2-14	ESRS 2 GOV-5 §36; IRO-1 §53 (d)	See 'Energy of Responsibility and Ethics'
	Conflicts of interest	2-15	-	See 'Energy of Responsibility and Ethics'
	Communication of critical concerns	2-16	ESRS 2 GOV-2 §26 (a); ESRS G1 G1-1 AR 1 (a); G1-3 §18 (c)	See 'Energy of Responsibility and Ethics'
	Collective knowledge of the highest governance body	2-17	ESRS 2 GOV-1 §23	See 'Energy of Responsibility and Ethics'
	Evaluation of the performance of the highest governance body	2-18	-	See 'Energy of Responsibility and Ethics'
	Remuneration policies	2-19	ESRS 2 GOV-3 §29 (a) to (c); ESRS E1 §13 Also, Directive (EU) 2017/828 for listed undertakings	See 'Energy of Responsibility and Ethics'
	Process to determine remuneration	2-20	ESRS 2 GOV-3 §29 (e) Also, Directive (EU) 2017/828 for listed undertakings	See 'Energy of Responsibility and Ethics'
	Annual total compensation ratio	2-21	ESRS S1 S1-16 §97 (b) to (c)	See 'Energy of Responsibility and Ethics'
4.Strategy, policies and practices	Statement on sustainable development strategy	2-22	ESRS 2 SBM-1 §40 (g)	See ‘Our ESG Approach’
	Policy commitments	2-23	ESRS 2 GOV-4; MDR-P §65 (b) to (c) and (f); ESRS S1 S1-1 §19 to §21, and §AR 14; ESRS S2 S2-1 §16 to §17, §19, and §AR 16; ESRS S3 S3-1 §14, §16 to §17 and §AR 11; ESRS S4 S4-1 §15 to §17, and §AR 13; ESRS G1 G1-1 §7 and §AR 1 (b)	See ‘Our ESG Approach’
	Embedding policy commitments	2-24	ESRS 2 GOV-2 §26 (b); MDR-P §65 (c); ESRS S1 S1-4 §AR 35; ESRS S2 S2-4 §AR 30; ESRS S3 S3-4 §AR 27; ESRS S4 S4-4 §AR 27; ESRS G1 G1-1 §9 and §10 (g)	See ‘Our ESG Approach’
	Processes to remediate negative impacts	2-25	ESRS S1 S1-1 §20 (c); S1-3 §32 (a), (b) and (e), §AR 31; ESRS S2 S2-1 §17 (c); S2-3 §27 (a), (b) and (e), §AR 26; S2-4 §33 (c); ESRS S3 S3-1 §16 (c); S3-3 §27 (a), (b) and (e), §AR 23; S3-4 §33 (c); ESRS S4 S4-1 §16 (c); S4-3 §25 (a), (b) and (e), §AR 23; S4-4 §32 (c)	See ‘Our ESG Approach’
	Mechanisms for seeking advice and raising concerns	2-26	ESRS S1 S1-3 §AR 32 (d); ESRS S2 S2-3 §AR 27 (d); ESRS S3 S3-3 §AR 24 (d); ESRS S4 S4-3 §AR 24 (d); ESRS G1 G1-1 §10 (a); G1-3 §18 (a)	See ‘Our ESG Approach’
	Compliance with laws and regulations	2-27	ESRS 2 SMB-3 §48 (d); ESRS E2 E2-4 §AR 25 (b); ESRS S1 S1-17 §103 (c) to (d) and §104 (b); ESRS G1 G1-4 §24 (a)	See ‘Our ESG Approach’
	Membership associations	2-28	ESRS 1 §AR 16. Hence this GRI disclosure is covered by MDR-P, MDR-A, MDR-T, and/or as an entity-specific metric to be disclosed according to ESRS 1 §11 and pursuant to MDR-M.	See ‘Our ESG Approach’
5.Stakeholder engagement	Approach to stakeholder engagement	2-29	ESRS 2 SMB-2 §45 (a) i to (a) iv; ESRS S1 S1-1 §20 (b); S1-2 §25, §27 (e) and §28; ESRS S2 S2-1 §17 (b); S2-2 §20, §22 (e) and §23; ESRS S3 S3-1 §16 (b); S3-2 §19, §21 (d) and §22; ESRS S4 S4-1 §16 (b); S4-2 §18, §20 (d) and §21	See 'About Doral'
	Collective bargaining agreements	2-30	ESRS S1 S1-8 §60 (a) and §61	See 'Energy of People'
GRI3: Material Topics 2021
Material Topics	Process to determine material topics	3-1	ESRS 2 BP-1 §AR 1 (a); IRO-1 §53 (b) ii to (b) iv	See ‘Our ESG Approach’
	List of material topics	3-2	ESRS 2 SBM-3 §48 (a) and (g)	See ‘Our ESG Approach’
	Management of material topics	3-3	ESRS 2 SBM-1§ 40 (e); SBM-3 §48 (c) i and (c) iv; MDR-P, MDR-A, MDR-M, and MDR-T; ESRS S1 S1-2 §27; S1-4 §39 and AR 40 (a); S1-5 §47 (b) to (c); ESRS S2 S2-2 §22; S2-4 §33, §AR 33 and §AR 36 (a); S2-5 §42 (b) to (c); ESRS S3 S3-2 §21; S3-4 §33, §AR 31, §AR 34 (a); S3-5 §42 (b) to (c); ESRS S4 S4-2 §20, S4-4 §31, §AR 30, and §AR 33 (a); S4-5 §41 (b) to (c)	See the reference to material issues in each chapter

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