The reporting organization shall report the following information: a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents. b. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.

Integrated Report
Annual General Meeting
Letter from the Chair - 2
Consolidated Financial Statements
Review and Reports - 5 Review and Reports - 8 Consolidated financial statements - 22 Accounting Policies - 32 Notes to the consolidated annual financial statements - 73 Notes to the consolidated annual financial statements - 125

Coverage

Our responses cover the performance of Barloworld Limited for the financial period October 2020 to September 2021 in all geographic regions in which the Barloworld group and its subsidiaries operate.

Associates and joint ventures are equity accounted and thus not included in consolidated non-financial data. The consolidated data incorporates the company and all entities controlled by Barloworld as if they are a single economic entity. There are no other entities over which the group has significant influence that it believes should be included in the report. Both financial and non-financial data are aligned to the same financial reporting period allowing for comparison of performance data.

Our annual financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) unless otherwise stated. Any limitations will be disclosed in the relevant section.

Aligned to the above consolidation approach, energy and emissions reporting follows the Financial Control consolidation approach as reflected in the GHG Protocol Corporate Standard.

The reporting organization shall report the following information: a. An explanation of the process for defining the report content and the topic Boundaries. b. An explanation of how the organization has implemented the Reporting Principles for defining report content.

Integrated Report
Annual General Meeting
Letter from the Chair - 2
Consolidated Financial Statements
Review and Reports - 5

Given the extent of its operational, geographic, industry and stakeholder diversity Barloworld adopts a broad approach to integrated reporting. It uses the GRI Standards in this regard and as a management tool. It endeavours to understand its position relative to all indicators but is mindful that not all indicators are of equal concern to the organisation or its stakeholders. Nevertheless, the group believes that interrogating all indicators is important in the context of its value-creation approach, its sustainable development framework, and its commitment to being a responsible corporate.

Barloworld’s alignment with the United Nation’s Sustainable Development Goals (SDGs)

The group also considers its alignment with the UN SDGs and their impact on its materiality assessment.

While this process is evolving and the group continues to refine its approach, Barloworld has developed a matrix reflecting the alignment between the SDGs and central aspects of the group’s strategic and sustainable development frameworks, including indicators and aspirational goals; as well as its commitment to being a responsible corporate. In many instances, although there may not be an explicit or direct alignment, the consequences or indirect impact of Barloworld’s approach may positively impact an SDG.

The matrix also indicates where these issues are covered in Barloworld’s GRI responses and their links to its other publicly available information in our 2021 integrated reporting.

The matrix: Barloworld’s alignment with the United Nation’s Sustainable Development Goals (SDGs) is available on our website.

Reporting criteria for selected non-financial aspects, including Natural and Human Capital indicators that forms part of the non-financial Limited assurance review are available on the Barloworld website.

During the year a Materiality Matrix that assesses related environmental, social and governance aspects that could impact Barloworld and its stakeholders was compiled with engagement and input from representatives of each of the group division. The outputs of a two-day workshop were tabled and endorsed at the Group EXCO and the Social, Ethics and Transformation Committee. This assists the group to identify priority matters that require focus and management attention. (Refer Materiality Matrix in the 2021 Integrated Report)

The reporting organization shall report the following information: a. A list of the material topics identified in the process for defining report content.

Integrated Report
Annual General Meeting
Letter from the Chair - 2
Consolidated Financial Statements
Review and Reports - 5

This is set out in the Barloworld 2021 Integrated Report.

Barloworld's alignment with the United Nation's Sustainable Development Goals (SDGs)


The group also considers its alignment with the SDGs and their impact on its materiality assessment.

While this process is evolving and the group continues to refine its approach, Barloworld has developed a matrix reflecting the alignment between the SDGs and central aspects of the group's strategic and sustainable development frameworks, including indicators and aspirational goals; as well as its commitment to being a responsible corporate. In many instances, although there may not be an explicit or direct alignment, the consequences or indirect impact of Barloworld's approach may positively impact an SDG.

The matrix also indicates where these issues are covered in Barloworld's GRI responses and their links to its other publicly available information in our 2021 integrated reporting.

The matrix: Barloworld's alignment with the United Nation's Sustainable Development Goals (SDGs) is available on website.

During the financial period, a materiality matrix was development and an assessment on ESG aspects conducted. This was endorsed by the Executive Committee and the prioritisation drives focus and effort to managing material aspects.

The reporting organization shall report the following information: a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

Integrated Report
Consolidated Financial Statements
Review and Reports - 2 Directors' report - Acquisitions and disposals - 21 Notes to the consolidated annual financial statements - 111

These changes are indicated in the group 2021 Integrated report and financial statements as well as the natural capital and safety aspects set out below.

Both financial (income statement), natural capital and safety information has been restated for comparative periods. This is due to classification of our Logistics operations as held for sale and our Motor Retail operations moving into a joint venture is equity accounted for. Both Logistics and Motor Retail are not included in the consolidated group figures for environmental and human capital. This approach aligns to the financial consolidation approach.

Refer consolidated annual financial statements, note 19. Re-presentations of prior year results and note 20. Acquisition of Business.

The reporting organization shall report the following information: a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.

Integrated Report
Consolidated Financial Statements
Review and Reports - 2 Directors’ report - Acquisitions and disposals - 21 Notes to the consolidated annual financial statements - 111 Notes to the company financial statements - 140

Our material issues continue to include our strategic themes. There have not been any significant changes.

Our integrated reporting continues to cover the performance of Barloworld Limited for the financial year October 2020 to September 2021 in all geographic regions in which the Barloworld group and its subsidiaries operate. The consolidated data incorporates the company and all entities controlled by Barloworld as if they are a single economic entity. There are no other entities over which the group has significant influence that it believes should be included in the report. Both financial and non-financial data is aligned to the same financial reporting period allowing for comparison of performance data. Any limitations are disclosed in the relevant section. Our consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).

Refer consolidated annual financial statements, note 36. Re-presentations of prior year results and note 38. Acquisition of Business.

The reporting organization shall report the following information: a. Reporting period for the information provided.

Integrated Report
Annual General Meeting
Shareholders' diary and map - 15
Consolidated Financial Statements
Review and Reports - 2 Review and Reports - 16

Reports are produced on a 12-month cycle coinciding with the group's financial year from 1 October to 30 September. The annual report covers the activities of the Barloworld group, including all subsidiaries for the financial year 1 October 2020 to 30 September 2021. The company also reports interim results for the first six-month period of its financial year (1 October to 31 March).

The reporting organization shall report the following information: a. If applicable, the date of the most recent previous report.

Integrated Report

The previous report was published on 20 December 2020 for the financial period ending 30 September 2020.

The reporting organization shall report the following information: a. Reporting cycle.

Integrated Report
Consolidated Financial Statements
Review and Reports - 2

Reports are produced on a 12-month cycle coinciding with the group's financial year from 1 October to 30 September. The report covers the activities of the Barloworld group, including all subsidiaries for the financial year ended 30 September 2021.

The annual report covers the activities of the Barloworld group, including all subsidiaries for the financial year ended 30 September 2020. The company also reports interim results for the first six-month period of its financial year (1 October to 31 March).

The reporting organization shall report the following information: a. The contact point for questions regarding the report or its contents.

Integrated Report
Annual General Meeting
Corporate information - 16
Consolidated Financial Statements
Corporate information - 163

Kavendrin Naidoo, Group Sustainability Manager
(Sustainability@barloworld.com)

Vasta Mhlongo Group Company Secretary
(VastaM@barloworld.com)

Gale Lemmert, Group Executive: Risk, Ethics and Governance
(Sustainability@barloworld.com )

Nwabisa Piki, Head: Investor Relations
invest@barloworld.com

Tel: +27 11 445 1000

The group also welcomes any comments or observations regarding the report, its contents or any of the supplementary documents.

The reporting organization shall report the following information: a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either: i. ‘This report has been prepared in accordance with the GRI Standards: Core option’; ii. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.

Integrated Report

The responses are not prepared in accordance with GRI Standards, although Barloworld uses such Standards as a reference and basis for its integrated reporting.

Our 2021 integrated reporting includes our integrated report, supplementary reports and information on our website which includes references to the GRI Sustainability Reporting Standards.

Our GRI Content Index table web-link is displayed prominently on the contents page of the Barloworld 2021 Integrated Report and on the Barloworld group website.

The reporting organization shall report the following information: a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report. b. For each disclosure, the content index shall include: i. the number of the disclosure (for disclosures covered by the GRI Standards); ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials; iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made. 6.3 When reporting the GRI content index as specified in Disclosure 102-55, the reporting organization shall: 6.3.1 include the words ‘GRI Content Index’ in the title; 6.3.2 present the complete GRI content index in one location; 6.3.3 include in the report a link or reference to the GRI content index, if it is not provided in the report itself; 6.3.4 for each GRI Standard used, include the title and publication year (e.g., GRI 102: General Disclosures 2016); 6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.

Integrated Report
Annual General Meeting
About Barloworld - 3

Our GRI Content Index table web-link is displayed prominently on the contents page of the Barloworld 2021 Integrated Report and on the Barloworld group website.

The reporting organization shall report the following information: a. A description of the organization’s policy and current practice with regard to seeking external assurance for the report. b. If the report has been externally assured: i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; ii. The relationship between the organization and the assurance provider; iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.

Integrated Report
Annual General Meeting
Letter from the Chair - 2 Notice Of Annual General Meeting - 6 1. Ordinary resolutions - 7
Consolidated Financial Statements
Independent Auditor’s Report - 8 Review and Reports - 16

The group's appointed external auditors, Ernst & Young (EY), provided third party assurance of financial aspects.

Certain identified material sustainability indicators which include environmental and human capital indicators, were assured by PriceWaterhouseCoopers (PwC). The group’s internal audit function also conducted reviews over selected natural capital indicators at selected sites during the period. The non-financial assurance report is available in Barloworld’s 2021 Integrated Report.

The Social, Ethics and Transformation committee endorse the various non-financial material indicators identified for assurance. Close monitoring of best practice and emerging trends, as well as consultation with assurance practitioners ensure alignment of the Group's assurance practices.

PWC conducted the assurance engagement in accordance with the International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information (ISAE 3000 (Revised)), and, in respect of greenhouse gas emissions, International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements (ISAE 3410) issued by the International Auditing and Assurance Standards Board. The items reflected below was in scope of the review:

Barloworld Group Boundary FYE2021  Limited
Assurance
Health and Safety
Headcount Group1  10 229 
Employee breakdown by race (RSA only):      
• AIC Barloworld Group1  5 750 
• White Barloworld Group1  1 219 
Employee breakdown by gender:      
• Male Barloworld Group1  7 195 
• Female Barloworld Group1  3 034 
Number of work-related Fatalities Barloworld Continuing operations
Lost-time injury frequency rate (LTIFR)* Barloworld Continuing operations  0.36 
Energy
Total Fuel (KL) Barloworld Continuing operations 6 912 
Grid Electricity (MWh) Barloworld Continuing operations  181 060 
Non-renewable Energy (GJ) Barloworld Continuing operations  3 893 793 
GHG Emissions
Scope 1 Emissions (tCO2e) Barloworld Continuing operations  286 082 
Scope 2 Emissions (tCO2e) Barloworld Continuing operations 182 728 
Water
Water Withdrawals (ML)
(Municipal sources)
Barloworld Continuing operations 2 756 

1Includes continuing and discontinued operations

*LTIFR = (Number of lost-time injuries x 200 000)/total hours worked))

Data-compilation systems and processes were also assessed by external auditors and were mainly found to be sound. In those instances where there were deficiencies, management has committed to implement the relevant recommendations and controls to ensure that the group operates a leading data collation, consolidation and reporting system.

Reporting criteria for selected non-financial aspects, including Natural and Human Capital indicators that forms part of the non-financial Limited assurance review are available on the Barloworld website.