Alimentation Couche Tard : 2022 GRI Index

Global Reporting

Initiative Index

GRI Code	Description	Disclosures
GRI 102: General Disclosures
102-1	Name of the organization	Alimentation Couche Tard Inc.
102-2	Activities, brands,	We are a leading destination for convenience and mobility globally. Our brands include:
	products, and services	•	Couche-Tard: Our flagship brand in the province of Québec, Canada, where it all started
			for our company more than 40 years ago. Couche-Tard delivers the convenience
			products our customers are looking for, in addition to fuel and car wash services, in
			approximately 650 locations.
		•	Circle K: Our global brand since 2015. First established in Texas in 1951, Circle K was
			acquired by Alimentation Couche-Tard in 2003 and is now present in more than
			24 countries and territories.
		•	Ingo: Ingo is in a network in Sweden and Denmark of more than 440 automated fuel sites
		Our products and services include:
		•	Road Transportation Fuel Operations: We sell road transportation fuel at our stores under
			our corporate brand or the brand of our partners. We have been increasing our offering of
			renewable fuels and electric charging stations as we move toward a cleaner future.
		•	Merchandise and Service Operations: We offer traditional convenience store items,
			including fresh food and foodservice, coffee, dispensed beverages, and car wash services.
			Our customers can rely on our experience as a responsible retailer of age-restricted
			products such as lottery tickets, tobacco products, and alcoholic beverages.
		•	Other Non-RetailBusiness: We sell bulk fuel to a wide range of industrial, commercial,
			and independent business owners.
102-3	Location of headquarters	Global Corporate Office: 4204, boul Industriel, Laval, Quebec, Canada, H7L 0E3
102-4	Location of operations	We operate in 24 countries, including: Canada, the U.S., Ireland, Norway, Sweden, Denmark,
		Poland, Estonia, Latvia, Lithuania and Hong Kong.
		In addition, Alimentation Couche-Tard has an international footprint in 13 other countries
		and territories (Cambodia, Egypt, Guam, Guatemala, Honduras, Indonesia, Jamaica, Macau,
		Mexico, New Zealand, Saudi Arabia, the United Arab Emirates and Vietnam). Most of these
		stores are operated under licensing agreements.
102-5	Ownership and legal form	ACT is comprised of four kinds of sites:
		•	Company operated: We control the real estate through ownership or lease agreement
			and operate the site.
			Some sites are operated by an agent we commission.
		•	Company owned, dealer operated: We control the real estate through ownership or lease
			agreement. An independent operator pays us rent and operates the site. We may supply
			road transportation fuel through supply contracts. Some sites are subject to a franchise,
			licensing or other similar agreement under one of our banners.
		•	Dealer Owned, dealer operated: The site is controlled and operated by an independent
			operator. We supply road transportation fuel through supply contracts. Some sites are
			subject to a franchise agreement, licensing or other similar agreement under one of our
			banners.
		•	Franchise and other Affiliates - Sites operated by an independent operator through a
			franchising, licensing or similar agreement under one of our banners.
			For additional information please refere to our Annual Information form here
			https://corpo.couche-tard.com/wp-content/uploads/2021/06/2021-AIF-FINAL-1.pdf
102-6	Markets served	We serve the markets in which we operate (referenced in GRI 102-4). We provide services
		in over 14,000 locations globally and serve over 9 million customers daily.
		We strive to meet the demands and needs of people on the go and to make it easy for
		our customers. To that end, we offer fast and friendly service, providing convenience
		products, including food and hot and cold beverages, and mobility services, including road
		transportation fuel and charging solutions for electric vehicles.
102-7	Scale of the organization	•	Total sites: 14,008
		•	Total Canada sites: 2,083
		•	Total U.S. sites: 7,011
		•	Total Europe and other regions sites: 3,072
		•	Circle K branded sites under licensing agreements: 1,842

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GRI Code	Description	Disclosures
102-8	Information on employees	•	Total employees: 96,418
	and other workers	•	Total full-time employees: 57,525
		•	Total part-time employees: 38,893
		•	Total employees (U.S.): 66,497
		•	Total employees (Canada): 11,080
		•	Total employees (Europe and other regions): 18,841
		•	For breakdown of employees by gender please see data outlined in GRI metric 405
102-10	Significant changes to the	In January 2021, we finalized an acquistion of Convenience Retail Asia, providing us with
	organization and its supply	nearly 400 stores under the Circle K HK banner in Hong Kong and Macau
	chain
102-11	Precautionary Principle or	Although many of our customers still depend on fossil fuels, we are committed to enabling
	approach	a low-carbon future by expanding our offering of renewable fuels and electric vehicle
		charging, while reducing our own emissions and resource use. We're also improving our
		food and beverage choices to support a more sustainable food chain. We engage with
		suppliers through a due diligence process to understand and assess supplier programs.
102-12	External initiatives	ACT have incorporated the United Nation's Sustainable Development Goals within our
		Sustainability Framework pillars of Planet, People and Prosperity and global sustainability
		priorities.
102-13	Membership of associations	ACT is a member of the National Association of Convenience Stores (NACS), which
		provides key industry research, identifies issues facing convenience retailers, and helps
		convenience retail industry operators grow their businesses and respond to changing
		markets.
102-14	Statement from senior	A letter from Alain Bouchard, Executive Chairman of the Board and Brian Hannasch,
	decision-maker	President and Chief Executive Officer are included in our Sustainability Report(pages 4-5).
102-16	Values, principles,	ACT's core values include:
	standards, and norms	•	One Team: We work together to make it easier for our customers and colleagues. We
	of behavior
		stay humble and celebrate shared successes. We have fun and care for each other.
		•	Do the Right Thing: We act with honesty & integrity. We are inclusive: we treat each
			other, our customers, and our suppliers with respect. We strive towards a cleaner, safer,
			equitable workplace and planet.
		•	Take Ownership: We treat the business as our own. We seek out problems, act quickly
			to solve them, and deliver better results. We take responsibility, and when we make
			mistakes, we learn from them.
		•	Play to Win: We challenge ourselves to play offense, not defense, which means we need
			to be quick and innovative. We show up every day ready and committed to make an
			impact using our talents and hard work.
		All our team members have been asked to engage with these values and share them with
		our customers and communities. It is important that they are more than just words: they are
		values that we live by and values that inform all our actions and business decisions as we
		strive to fulfill our mission of making our customers' lives a little easier every day.
102-17	Mechanisms for advice	ACT has both a Whistleblower Policy and our Corporation's Ethics Code of Conduct.
	and concerns about ethics	Adopted by our Board of Directors, the purpose of the Whistleblower Policy and
		Procedures is to ensure that all directors, officers and employees have the means to report
		complaints or concerns regarding material financial matters, compliance with legal and
		regulatory requirements and violations of the Corporation's Ethics Code of Conduct, while
		at the same time providing protection against retaliation for reports made in good faith.
		Whistleblower Policy: The procedures set forth in the Whistleblower Policy set forth
		how and where to submit a complaint or concern, who deals with a complaint and how
		that complaint will be handled, processed and documented. The Policy also describes the
		standards and principles that will govern the processing of all complaints and concerns
		whether they are received from people within the Company or external parties.
		Code of Conduct: Our Human Resources and Corporate Governance Committee is
		responsible for monitoring compliance with our Ethics Code of Conduct. All management
		level and above employees undergo an annual certification process, and all new employees
		are required to read and sign the Ethics Code of Conduct as part of their onboarding
		process.
		ACT also has a Hotline for the purposes of reporting unethical or inappropriate bheaviour
		that could harm our people or our business. Reports can be made anonymously by
		contacting our ACT Hotline using a local toll-free number or via the web.
		For additional information, please see our Ethics and Compliance page.
102-18	Governance structure	Our sustainability work is headed by our Board of Directors, which oversees targets,
		programs, risks, performance, and reporting.
		For additional insight please refer to page 28 and our Inaugural TCFD report found on
		page 36 in our2022 Sustainability Report.
102-19	Delegating authority	Our sustainability work is headed by our Board of Directors, which oversees targets,
		programs, risks, performance, and reporting.

For additional insight please refer to page 28 and our Inaugural TCFD report found on page 36 in our 2022 Sustainability Report.

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GRI Code	Description	Disclosures
102-20	Executive-level	ACT has appointed our Chief People Officer as the Sustainability Executive Champion.
	responsibility for	She is supported by the Head of Global HSE & Sustainability and the Director of Global
	economic, environmental,	Sustainability.
	and social topics
102-22	Composition of the highest	•	Board gender diversity (percentage of women): 31.3%
	governance body and its	•	Board gender diversity independent directors
	committees
		(percentage of women that are also independent directors): 44.4%
		•	Board independence (percentage of directors that are independent): 56.3%
		•	Board tenure (number): 12.2
102-23	Chair of the highest	Alain Bouchard is the founder and serves as the Executive Chairman of ACT, he holds no
	governance body	other positions within the organization.
102-26	Role of highest governance	Please see disclosure provided for GRI metric 102-18 and 102-20
	body in setting purpose,
	values, and strategy
102-29	Identifying and managing	In FY2022 our Executive Leadership Team reviewed and updated the company's
	economic, environmental,	sustainability matrix, which identifies the importance of material topics to ACT.
	and social impacts	(Please see page 30 in our Sustainability Report 2022as reference)
102-32	Highest governance	Our sustainability work is headed by our Board of Directors, which oversees targets,
	body's role in sustainability	programs, risks, performance, and reporting.
	reporting
102-33	Communicating critical	Both ACT management and the Board are involved in identifying and prioritizing risks
	concerns	through the Enterprise Risk Management (ERM) process, which includes identification of
		sustainability risks. (For additional insight please see page 37 of our Inaugural TCFD report
		in our 2022Sustainability Report).

102-34 Nature and total number of critical concerns

Both ACT management and the Board are involved in identifying and prioritizing risks through the Enterprise Risk Management (ERM) process, which includes identification of sustainability risks. (For additional insight please see page 37 of our Inaugural TCFD report in our 2022Sustainability Report).

102-35	Remuneration policies	The executive compensation program includes base pay and variable pay, comprised
		of a Short-Term Incentive program (STIP) and Long-term Incentive Program (LTIP).
		A significant portion of our executive team's STIP compensation is linked to the
		achievement of our business goals and priorities (performance), including sustainability.
102-36	Process for determining	The Board has given the HRCG Committee the mandate to, among other things, review and
	remuneration	recommend senior executive compensation components and policies, to ensure that they
		are consistent with best practices while also considering new compensation trends. The
		process for determining remuneration involves 5 steps, including:
		•	Review compensation program
		•	Set performance targets & objectives
		•	Conduct an ongoing review of the market and performance
		•	Assess corporate and individual performance
		•	Awared compensation
		The HRCG Committee has retained Willis Towers Watson since 2012 as an independent
		compensation consultant. Willis Towers Watson advises the HRCG Committee on the
		competitiveness of our executive compensation program and reviews the compensation
		components and incentive plan design and metrics to make sure they continue to be
		appropriate The external consultant conducts this review every two years and completed
		its last review in fiscal 2020. Their review addressed base salary, short-term incentives and
		long-term-incentives, and the results were used to assess any potential gap between the
		market median and internal compensation levels.
		For additional insight please refer to page 68 of our 2021 Management Information
		Circular.
102-40	List of stakeholder groups	ACT engages the following stakeholder groups: customers, employees, suppliers, NGOs,
		communities & governments, and investors
102-43	Approach to stakeholder	Please see disclosure provided for GRI metric 102-40, in addition to page 29 (Stakeholder
	engagement	Engagement section) which outlines the methods by which we engagement with
		stakeholders.
102-45	Entities included in the	Please refer our Annual Report 2022 pages 32-58.
	consolidated financial
	statements
102-47	List of material topics	ACT's materiality matrix identifies the following 5 material topics as being most important:
		fuel, energy, diversity & inclusion, packaging & waste, workplace safety. For the full list of
		topics, please refer to page 30 in our 2022Sustainability Report.
102-49	Changes in reporting	No significant changes from the previous list of matieral topics
102-50	Reporting period	Our reported data covers our latest fiscal year - April 26th 2021 to April 24th 2022
		(referred to as FY22).
102-51	Date of most recent report	June 30th, 2022

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GRI Code	Description	Disclosures
102-52	Reporting cycle	Annual publication of Sustainability Report
102-53	Contact point for questions	https://corpo.couche-tard.com/en/contact-us/
	regarding the report

102-54 Claims of reporting in accordance with the GRI Standards

We developed the content of the report in alignment with the Global Reporting Initiative Sustainability Standards and the Sustainability Accounting Standards Board.

102-55	GRI content index	Links and specific page numbers are referenced throughout this table
102-56	External assurance	The data provided in this report has not been third party verified. We will be considering
		third party assurance in future years in order to continuously strengthen our approach. For
		our third report, we have aligned with industry practices to comprehensively disclose both
		qualitative and quantitative data.
GRI 201: Economic Performance
201-1	Direct economic value	•	Revenues (in M$ U.S.): 62,810
	generated and distributed	•	Operating expenses (in M$ U.S.): 7,326
201-2	Financial implications	The main risk posed by climate change is the decline in demand for ACT's products &
	and other risks and	services, especially road transportation fuel. This risk may be exacerbated by 1) laws &
	opportunities due to	regulations that support energy alternatives or will target reduction of emissions from fossil
	climate change	fuel combusion, and 2) new technologies which will improve fuel efficiency and may result
		in a decreased demand of petroleum-based fuel.
		We have also identified and acted on the opportunity to diversity our products & services
		to support the energy transition by providing renewable fuels, supporting electric vehicle
		charging stations, and carbon offsetting.
		For additional insight, please refer to page 36 for our Inaugural TCFD report.
GRI 302: Energy
302-1	Energy consumption within	•	Total energy consumed within the organization (MWh): 2,348,682
	the organization	•	Direct energy (f) MWh: 166,085
		•	Indirect energy (g) MWh: 2,182,596
302-3	Energy intensity	•	Energy intensity by site (h) MWh per site: 225
		•	Energy reduction performance by site Percentage (%): -9.2%

GRI 303: Water and Effluents

303-1	Interactions with water
	as a shared resource

ACT has implemented several initiatives in relation to water management:

• Upgrade of 140 car washes. For each system replaced, we save and estimated 352,000 litres of water, and we plan on upgrading 150 more sites during this next fiscal year.
• Our PurWater Reclaim and Reject Recovery Systems, deployed across various sites in U.S. and Canada, enable us to recover up to 80% of water used in our car washes. All new North American car wash sites are equipped with these reclaim and recovery systems.
• Introduced innovative cleaning solutions which resulted in over 7 million gallons of water saved.

For additional details, please refer to page 17 (Car Wash section) and page 18 (Waste Reduction section) in our 2022Sustainability Report.

303-3	Water withdrawal	•	Water withdrawn (megalitres): 10,471
		•	Water intensity by site (megalitres): 1.5
		•	Water reduction performance by site (percentage): -3.5%

GRI 305: Emissions

305-1	Direct (Scope 1) GHG	31,548 metric tons of CO2 equivalent.
	emissions
305-2	Energy indirect (Scope 2)	819,943 metric tons of CO2 equivalent.
	GHG emissions
305-3	Other indirect (Scope 3)	As outlined in our inaugural TCFD report, we are committed to measuring our Scope 3
	GHG emissions	baseline emissions. Please see page 36 for our inaugural TCFD report in the 2022
		Sustainability Report.
305-4	GHG emissions intensity	•	GHG emission intensity by site: 81 TCO2e
		•	GHG reduction performance by site: -9.8%
305-5	Reduction of GHG	For an overview of our energy reduction measures, please refer to page 13 in our 2022
	emissions	Sustainability Report(Offsetting consumers' vehicle emissions section and reducing
		emissions from our supply chain section) and page 17 in our 2022 Sustainability Report
		(Reducing energy consumption section)
403-9	Work-related injuries	• Fatalities (number): 1
		•	High consequence work-related injuries (number): 54
		•	Rate of high consequence work-related injuries (rate): 0.07
		•	Recordable work-related injuries (number): 1,811
		•	Rate of recordable work-related injuries (rate): 2.50

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GRI Code	Description	Disclosures
404-2	Programs for upgrading	The safety of our people, our customers and our suppliers remains our top priority. We are
	employee skills and	continuously improving our programs, procedures, training and facilities to ensure a safe
	transition assistance	and healthy working environment. This includes strategic robbery prevention programs,
	programs	enhanced training for team members, and strict prevention measures throughout the
		Covid-19 pandemic.
		We aim to be an inclusive employer, where our diverse customer base is reflected in our
		workforce and management. While we are proud to have a diverse entry-level workforce,
		we are working to advance equitable representation, opportunities, and pay across all parts
		of the company. Among initiatives to strengthen diversity and inclusion, we've launched
		participation in a minority talent program and are conducting studies of local demographics
		to understand current gaps.

GRI 405: Diversity and equal opportunity

405-1	Diversity of governance	•	Total females (number): 56,555
	bodies and employees	•	Total U.S. females (number): 39,850
		•	Total Canada females (number): 5,330
		•	Total Europe and other regions females (number): 11,375
		•	Female (as %) of total employees: 58.7%
		•	Female (as %) of executive leadership: 29.4%
		•	Female (as %) of total senior management: 20.4%
		•	Female (as %) of management: 61.9%
		•	Percentage (%) of non-management: 58.3%
412-1	Human Rights	Please see disclosure of GRI metric 414-1. We engage with suppliers through a due diligence
		process to understand and assess supplier programs. We look at business integrity, quality,
		health and safety, staffing conditions, human rights, environmental issues, and ethical
		practices, among other topics.
GRI 413: Local Communities
413-1	Operations with local	100% of our business units have a local community engagement program
	community engagement,
	impact assessments, and
	development programs
GRI 414: Supplier Social Assessment
414-1	New suppliers that were	We engage with suppliers through a due diligence process to understand and assess
	screened using social	supplier programs. We look at business integrity, quality, health and safety, staffing
	criteria	conditions, human rights, environmental issues, and ethical practices, among other topics.

GRI 416: Customer Health and Safety

416-1	Assessment of the health
	and safety impacts of
	product and service
	categories

Data unavailable at time of reporting - Our foodservice suppliers and private brand production facilities adhere to food safety standards and procedures that align with Global Food Safety Initiative standards. Unannounced food safety audits are conducted to ensure and validate on-site food safety, and non-compliance matters are addressed by working closely with our stores and following up on corrective actions. In FY22, we recorded an improvement in our audit results.

GRI 417: Marketing and labeling

417-1	Requirements for product	Our foodservice suppliers and private brand production facilities adhere to food safety
	and service information	standards and procedures that align with Global Food Safety Initiative standards. We have
	and labeling	also started a food safety digitization journey to make temperature measurement and
		labelling as automatic as possible, securing a high level of compliance and efficiency.

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