Sustainability report Komatsu Mitsui 2022

REPORT SUSTAINABILITY 2022

Key figures 2022

23 main offices, branches and stores

454.9 million dollars in revenue

2,167 employees at the end of the year

84% Net promoter score for Komatsu-Mitsui 13 percentage points higher than in 2021

12 mining projects supported

19.5% ebitda

75% Transactional Net Promoter Score (tNPS) for DCP (excluding services)

Health and safety

95% favorability rate from our team towards safety and health management.

100% of leaders trained in safety leadership; this was achieved with the participation of 37 trainers, including directors and managers.

650 employees of Komatsu-Mitsui trained in the Journey to Interdependence program for individual contributors; with the participation of over 30 trainers, including managers and supervisors.

Komatsu-Mitsui achieved zero non-conformities in the latest external audit conducted by SGS on our Integrated Management System under ISO 45001, ISO 14001, and ISO 9001 standards. The mature management system, committed staff, and active involvement of senior management were highlighted.

Social management

+75% of graduates of the Technical Education for Communities (TEC) program are working in their profession with a defined career path.

1,450 students have benefited from our TEC program through 2022.

+8,660 hours of internship commited to young individuals from the Coroccohuayco community, which is part of the influence area of our client Antapaccay. Thus, creating shared value within the Ayni Growing Together employability improvement program, for Antapaccay, for the year 2023.

20% of purchases were done from local suppliers.

Extraordinary talent

94 hours of training in average per person.

85% in level of favorability in work environment.

21.5% of workers covered by collective bargaining agreements.

Emissions reduction

37% reduction in emissions compared to the base year 2019 until 2021 (Callao office).

First construction of a Komatsu-Mitsui eco-friendly warehouse and office expansion at our mining client Antapaccay, a project measured, verified, and offset through the product's carbon footprint.

Water footprint

Completed wastewater treatment plant in Callao, with a potential savings of 240 m3 of water per year.

7 suppliers trained in water management, that also completed their own voluntary management plan.

300 children participating in projects of the NGO Kantaya benefited with sanitary infrastructure.

Women's participation

19.3% of our team are women.

25% of women hold leadership positions.

Women's leadership

2nd edition of CEO for 1 Day, mentoring provided by the CEO for six months to women within the company with the aim of preparing them for future leadership positions.

11 talented females received mentoring for 6 months as part of the Mentoring Women program, provided by managers and directors of the company.

30 women strengthened their technical skills by participating in the "Warmi Talent, Strength that Inspires" program, an initiative that aims to recognize and enhance female talent in our organization´s mining operations.

Women in the sector

4 technicians from our team were the first women nationwide to be part of the assembly project of 27 trucks model 980E-5 in a record time of 18 days with 42,000 man-hours without workplace accidents, in collaboration with Antapaccay Mining Company

We count with an Employee Resource Group (ERG) - Women Empowerment Network (WEN), through our subsidiary DCP, which promotes gender equity within and outside the organization.

Ongoing training

100% of employees trained in Anti-Money Laundering and Combating the Financing of Terrorism (AML/CTF).

164 employees trained in customer due diligence.

First Anti-Money Laundering Week campaign with awareness messages and trivia, with the participation of 255 employees.

52% of employees trained in the Corporate Compliance System.

10 globally standardized courses delivered by Mitsui & Co. related to integrity topics, with approximately 12,550 attendees.

Shared standards

0 cases of corruption reported through the Ethics hotline during 2022.

85% increase in the number of reports through our Ethics Hotline compared to 2021.

Elaboration of the Human Rights Policy.

Awards 2022

Recognition from Komatsu Holding South America Ltda. Because of KMMP's excellent performance in aftermarket during 2021.

Part of the Top 100 Best Companies to Work for in Merco Talent 2022.

CEO for 1 day, 1st place in the Mission, Vision, Values competition by Mitsui & Co. on a global level in 2021.

4th Star of the Carbon Footprint Program Peru awarded by the Ministry of the Environment (Minam) for reducing greenhouse gases for two consecutive years at our main headquarters in Callao.

Best distributor 2022 Award for aftermarket management awarded by Bomag, brand represented by KMMP.

Rimac Excellence Award: For best occupational risk management.

Mapfre Excellence in Safety Award: for outstanding occupational health and safety management, as well as the establishment of a preventive culture.

CEO for 1 day, recognized as one of the best practices of the Aequales community to promote women's development in 2021.

Our eco-friendly branch in Arequipa received the Proactive 2021 Award, the Business Impact Award and the Global Impact Award 2021 granted by Cummins Inc.

Best Distributor of 2022 award for commercial management presented by Bomag, a brand represented by KMMP.

Our Leadership in Safety program received the Business Impact Award 2022 - 2023 from Cummins Inc.

We climbed more than seventy positions in the Aequales PAR Ranking compared to the previous year.

Recognized by Enel Peru with the presentation of the Green Certificate, issued by SGS, which validates the use of renewable energy in our operations.

Record sales and excellent commercial management in 2022 presented by Cummins Inc.

Cummins School receives the 2022 President Award from the CEO of Cummins Inc.

Our CEO is an ambassador for WIM Peru's He for She program.

First partner company of Latam Airlines' Vuela Neutral program, recognized by its CEO.

Message from the CEO

[GRI 2-22]

We have been operating in Peru for 27 years with the conviction that our activity not only benefits our shareholders and customers, but also contributes to the development and well-being of our employees, as well as to the progress of the communities in which we participate, by boosting employment and industry. In this first Sustainability Report, we seek to express the commitment to sustainable development that has guided us for nearly three decades; moreover, to present the best practices and lessons learned that allow us to affirm that we conduct our operations in a sustainable manner in order to contribute to the well-being and development of society and our stakeholders.

2022 has been a year of challenges, but above all great achievements. We closed with a turnover of US$455 million and an ebitda of 19.5%. We are proud to say that we started 2023 with the announcement of a historic agreement with

We act today to change the tomorrow

our client Antamina, which includes the potential delivery of 100 Komatsu 980E-5SE trucks propelled by Cummins QSK95 4,400 HP engines by 2028. This demonstrates the trust placed on us by our customers, who consider us partners in their largest and most important projects.

The launch in 2021 of our Sustainability Policy and the appointment of the Sustainability Committee, composed of our company’s leaders, have allowed us to achieve significant progress and differential performance in the four pillars of our sustainability strategy: social, environmental, diversity and inclusion, and integrity.

Undoubtedly, our extraordinary talent, consisting of more than 2,100 people who work in the company nationwide, stands out in the social pillar. Their commitment allows us to be leaders in the industry, but also to guarantee an operation with the highest safety and quality standards. Precisely because we are concerned about the safety and health of each employee, during the year we have dedicated great efforts to provide training in this area; hence, 100% of our leaders have been trained in safety leadership, and we have made sure that we all return home the same way we left.

In addition, we are excited to announce that during 2022 we have reached important agreements with our clients to plan social related investment as part of their operations. These agreements are in addition to the already strong social projects that we deploy year after year, such as the Technical Education for Communities (TEC) program,

which to date has resulted in more than 75% of our graduates working in their profession with a defined career path.

With regards to the environmental pillar, we have defined a roadmap to 2030, which sets ambitious goals to reduce emissions generation, water footprint management, energy efficiency, and circular economy. Our efforts have begun to pay off, as by 2022 we have reduced 37% of greenhouse gas emissions at the Callao headquarters. This has led Minam to award us the 4th Star of the Peru Carbon Footprint Program.

Being aware of the enormous challenges that we as an industry must overcome in terms of diversity and inclusion, at Komatsu-Mitsui we have embarked on a transformational path towards equity. We are convinced that we must promote an all-inclusive environment, where everyone has the same opportunities, because talent has no gender. For this reason, based on the pillars of diversity and inclusion, we have established goals with a 2026 horizon, based on four dimensions: gender, people with disabilities, multiculturalism, and LGBTIQ+. We are pleased that in 2022 we met our goal, having 19.3% of women in the Komatsu-Mitsui team and 25% of women in leadership positions.

Finally, but just as important as what was mentioned above, we would like to mention that we are a company with strong ethical values and a robust compliance culture. From the integrity pillar, during 2022, 100% of our employees have been trained in Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT).

In addition, we are joined in this endeavor by our suppliers, who take part in various assessments and audits to uphold the highest quality standards while also prioritizing optimal social and environmental performance. For them, in 2022, we have launched a significant sustainable procurement management project, which will incorporate social, environmental, and governance criteria in the selection and enhancement of our value chain.

At Komatsu-Mitsui, we look to the future with optimism and focus on building sustainable growth that will endure over time. We are confident that this first Sustainability Report, prepared in accordance with the Global Reporting Initiative Standard, marks a starting point in the measurement of our performance, as well as evidence the transparent nature with which we wish to conduct dialogue with our stakeholders. Through this report, we express and ratify our commitment to build a company focused on safety and health, on resilience, that grows together with its people, with equity and equality. We are convinced that by doing so, we also contribute to building the Peru we all desire. That will be our legacy.

Tomás Eloy Martínez President Komatsu-Mitsui July 2023

PART 1

We are

PART 2

PART 3

and compliance

PART 4

PART 5

and safety

PART 6

PART 7

and inclusion

PART 8 Social management

PART 9

of our customers

PART 10 Supplier management Annexes GRI Table of Contents

PART 1 We are Komatsu-Mitsui

About us

[GRI 2-1] [GRI 2-2]

We are Komatsu Mitsui Maquinarias Perú S.A. (Komatsu-Mitsui), a socially responsible company, provider of integral solutions, and after-sales services for the mining and construction sectors (sales and service of yellow machinery, power generation equipment, and engines) nationwide.

As Komatsu-Mitsui we have the subsidiary company Distribuidora Cummins Peru SAC (DCP).

Komatsu-Mitsui is composed of the following globally recognized shareholder companies:

One of the world's most diversified trading, investment, and service companies.

World's leading manufacturer of mining and construction equipment.

Global leader in the energy industry and the world's largest manufacturer of diesel engines over 50 HP.

COMPOSITION AND SHAREHOLDING

Komatsu LTD.

Komatsu America Corp.

Cummins INC. 18.25%

We work every day to contribute to the development of the sectors where we are present and, in doing so, we contribute to the development of Peru.

PART 1

We are Komatsu-Mitsui

PART 8 Social management

Our strategic pillars Our mission

Our vision

Deliver excellence and innovative solutions that contribute to the growth and sustainable development of our stakeholders.

Our people

Our values

KMMP Synergy

Health and safety

Integrity

Being recognized for contributing to the success of our customers and generating long-term value.

Profitable and sustainable growth

Generate customer value

Customer orientation

Diversity and inclusion

Teamwork

Excellence

Our history

MORE THAN 26 YEARS GROWING WITH PERU

We look to the future with optimism and focus on building sustainable, long-term growth. Our commitment to the country and its people is renewed and remains steadfast.

National Scope

We operate in Peru through a network of 23 branches, offices and stores, strategically located throughout the country, and we offer support with dedicated on-site personnel in 12 mining projects.

PRESENCE IN MINING PROJECTS

12

mining projects

Ancash

Antamina Mining Company Minera Boroo Misquichilca (Lagunas Norte Unit)

Ica Shougang Hierro Peru Apurimac MMG (Las Bambas Mining Unit)

Moquegua Southern Copper Corporation (Cuajone Mine) Anglo American (Quellaveco)

Tacna Southern Copper Corporation (Toquepala Mine)

Junin

Cerro de Pasco Buenaventura

Chinalco (Toromocho mining unit)

Cusco

Antapaccay Mining Company Hudbay (Constancia Mine)

Arequipa Cerro Verde Mining Company

Piura Miski Mayo Mining Company (Bayovar Mine)

Our value proposition

Solutions

Our solutions are classified as follows:

New and used equipment sales and rentals.

Komatsu

• Mining trucks

• Shovels

• Machines

Our mission

Generate

DCP

• Engines, power generation equipment, and turnkey projects.

Aftermarket sales: components, parts, lubricants, coolants, PPEs and technological tools:

Komatsu and DCP

• Offices and stores

• Mining consignments

DCP

• New engines for equipment and vehicles

• Projects and cost optimization with Fleetguard filters

Sale of services:

Komatsu and DCP

• Equipment maintenance contracts, assistance, MARC

• Repair of major components

• Field repair

• Reverse logistics (core)

• Tailor-made training

Focused on our clients, we provide quality solutions that support the optimal development of their projects.

Starting with the first business unit, Komatsu, we provide and service machinery primarily for the mining and construction sectors. With the second business unit, DCP, we meet customer needs across various economic sectors with engines for Komatsu equipment, electric generators, filters, spare parts, equipment rental, and field support. In both units, our value proposition is backed by the supply of the brands we represent

DIVISIONS:

Mining

We sell equipment and spare parts for large-scale mining, as well as provide maintenance and repair of components.

At Komatsu-Mitsui, we manage services in three highly specialized divisions. In addition, through PSG (Product Support Group) and CFK (Komatsu Training Center) we provide support in product use and training, respectively.

On the other hand, from Distribuidora Cummins Peru we serve the energy sector and support Komatsu equipment with engines. We cover the mining, construction, industrial, marine and automotive sectors. DCP also has its own PSG team to provide support in the use of the products.

Construction and rental

We sell equipment and spare parts for infrastructure projects (construction, transportation, among others), as well as manage the rental or lease of machinery for construction sites.

Komatsu Rebuild Center Perú (KRCP)

We repair Komatsu equipment components, as well as plan spare parts for mining and construction equipment.

PART 1

We are

PART 2

Represented Brands

PART 3

and compliance

PART 4

Main brands

and safety

Our portfolio, led by the Komatsu and Cummins brands, offers quality, innovation and a continuous and specialized after-sales service.

Allied brands

PART 6

management

PART 7

and inclusion

PART 8

Komatsu is one of the world's leading manufacturers of mining and construction equipment. In Peru, distributed by Komatsu-Mitsui, it has a customer portfolio that includes the main mining companies in the country and the most important construction companies.

PART 9

of our customers

Cummins is a leader in the energy industry and the world's largest manufacturer of diesel engines over 50 HP. In Peru it is distributed by DCP.

WE ARE THE ENGINE OF PROGRESS

Our 2022 results

[GRI 201-1]

2022 has been a good year in terms of financial results. After the pandemic and the impact it had on the country and its economy, Komatsu-Mitsui has been recovering and surpassing its results and its market position. This is a reflection of the commitment of the company's team and longterm work with customers.

ECONOMIC VALUE GENERATED AND DISTRIBUTED 2022

Notes: see page 25

US$ 454.9 million in revenue

19.5% ebitda

Distribution of generated value 2022

Notes:

(1) Income: Involves considering net sales, income from financial investments and sales of assets.

(2) Operating costs: Corresponds to general expenses, personnel expenses (training courses and related expenses), subcontracted personnel expenses, administrative expenses, taxes, contributions and other operating expenses.

(3) Provisions: Includes provision for credits and net of recoveries.

(4) Remuneration and benefits: This includes compensation, employee profit sharing, health insurance, bonuses and other benefits (mobility, refreshments, etc.).

(5) Payment to the government: Corresponds to income tax.

(6) Payments to Fund Providers: This involves shareholder dividends and interest payments to fund providers.

(7) Community investments: Corresponds to deductible and non-deductible donations.

(8) Retained Economic Value: Calculated as generated economic value minus distributed economic value. It includes reserves, amortization, and depreciation.

PART 2 Sustainability approach

Sustainability: our way of operating

[GRI 2-23]

We have developed a sustainability strategy based on four pillars, whose management allows us to be a company committed to its environment and responsible for the impacts generated by our operations.

Aware of the impact that our operations have on the development of the country and the environments in which we operate, we also consider the contribution of our actions to the United Nations Sustainable Development Goals.

In 2021, we launched our strategy along with the creation of the Sustainability Department and the formation of the Sustainability Committee. During the same year, Sustainability Policies* were defined for both KomatsuMitsui and DCP, and the first sustainability course was introduced on the Kampus KMMP training platform, achieving over 95% participation.

During 2022, our objective was to consolidate this strategy and strengthen our capabilities to ensure that the objectives of each pillar are met.

We generate value for people and the community and contribute to the development of the communities where we operate.

We promote various projects aimed at improving our processes to make our operations increasingly environmentally friendly.

* See annex for details of the Sustainability Policy

We promote and maintain an equitable and inclusive work environment, where differences among individuals are respected and valued, and we foster a culture of gender equity, equal opportunities, and freedom from any form of discrimination.

We promote the importance of acting with integrity and in line with our corporate values during our daily activities, business processes and relationships with our stakeholders.

We conduct our operations in a sustainable manner, thereby contributing to the well-being and development of our stakeholders.

Sustainability Committee

It is responsible for company's sustainability strategy, work plans, the achievement of indicators of its four pillars of performance: environment, social, diversity & inclusion, and integrity, as well as recommending action plans and providing the necessary resources.

Also participating in this committee are the sustainability coordinator and the sustainability champions, leaders from different areas of the company who, because of their experience, have been chosen to co-lead the activities corresponding to each pillar of the strategy. They are responsible for planning and deploying the initiatives proposed in their work plans, and reporting the results to the Sustainability Committee.

Meetings are held every three months, and an extraordinary meeting may be scheduled in the event that any of the matters detailed in the Sustainability Plan need to be urgently addressed or resolved.

Tomás Martínez Chief Executive Officer Julio Molina Vice President Komatsu Masafusa Oe Corporate Vice President

Erick Ruiz General Manager Distribuidora Cummins Peru

Mirtha Rodríguez Corporate Director, HSSEQ & Sustainability

THE SUSTAINABILITY COMMITTEE CONSISTS OF FIVE MEMBERS OF THE EXECUTIVE COMMITTEE

PART 1

We are Komatsu-Mitsui

PART 2 Sustainability approach

PART 3 Ethics and compliance

PART 4 Health and safety

PART 5 Extraordinary talent

PART 6 Environmental management

PART 7 Diversity and inclusion

PART 8 Social management

PART 9 Partners of our customers

PART 10 Supplier management Annexes

GRI Table of Contents

Partnerships for sustainability

We establish important institutional alliances to strengthen our contribution to sustainable development. Through relationships of trust, we contribute to the progress of our business and Peru.

Relationship with stakeholders

[GRI 2-29]

We interact with various stakeholders with a frequency established according to the type of activities we carry out with each one of them.

In January 2023, we updated our stakeholder mapping through dialogue spaces and interviews held with four groups: clients, suppliers, employees, and the community. These groups were prioritized based on their relevance to our operational activities and the frequency of interaction. During these discussions, matters of higher expectation were raised, including diversity and inclusion, community engagement, safety and health.

In addition to our websites, we have digital communication channels through our LinkedIn, Facebook, and Instagram social networks.

Materiality analysis

[GRI 2-25] [GRI 3-1] [GRI 3-2]

To identify the issues that shape Komatsu-Mitsui's materiality, during 2022 we conducted an analysis of the sustainability context of our operation. To this end, we considered the challenges of the industry and the Peruvian market, as well as trends in innovation and sustainability, and the best practices of our sector at the national and global level, including the initiatives of our shareholders. Our senior leaders, including our CEO and Executive Committee, participated in the identification of environmental, social, and governance impacts. In addition, we conducted a survey with administrative employees and a workshop with operational employees.

As a result of this process, we obtained ten high priority items, which we will consider in our management plans.

The materiality analysis has been obtained by identifying and evaluating the positive and negative impacts, current and potential, that the company produces on the economy, the environment, and the people. Through our various policies and our management system, we are committed to contributing to the maximization of opportunities arising from positive impacts, and to reducing and remediating identified negative impacts.

We maintain a direct and constant dialogue with our stakeholders to ensure that we address their concerns in this area, as well as through our participation in various associations and groups.

As evidence of these commitments, we have responded to the issues of "diversity and inclusion" and "integrated management in response to and mitigation of climate change", in which we have generated roadmaps with clear goals for 2026 and 2030 respectively. We have established specific work teams or committees; and we have sought to work in alliances with civil society organizations and representatives of our stakeholders.

LIST OF MATERIAL ITEMS

ECONOMIC AND GOVERNANCE

• Ethical management, compliance and corporate governance

• Innovation and adoption of new technologies

• Supply chain management and product quality

• Business continuity, risk, and crisis management

SOCIAL

• Protection of human rights

• Employee health and safety

• Diversity and inclusion

• Commitment to employees and talent management.

• Commitment to the community

ENVIRONMENTAL

• Comprehensive management in response to and mitigation of climate change

Material Topics and Impacts

Economic and governance dimension

Manage, establish, and strengthen Corporate Policies, as well as the Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) System, and the Corporate Compliance System, adopting guidelines, processes and principles that guide the governing bodies for decision making, ensuring that the company is managed in a transparent manner with adequate accountability, taking into consideration the interests of its shareholders. Ensure attention to and thorough investigation of ethical reports, guaranteeing the adoption of timely disciplinary sanctions, as well as action plans that reinforce the creation and strengthening of internal controls in order to promote an increasingly robust ethical culture.

(+) Stakeholder confidence due to transparency in the information provided.

(-) Loss of customers due to improper conduct

(-) Affecting business continuity in the face of legal sanctions.

Innovation and adoption of new technologies

Encourage the adoption of new technologies that help us transform business processes by researching and implementing innovative measures in operations and service, taking into account our needs and those of our customers. In this way, we will remain at the forefront of technology, remain competitive and develop strategies to expand our customer base.

(+) Inclusion of new technologies that generate less impact on the environment.

(-) Loss of customers for not investing in research and development of products and services.

Supply

chain management and product quality

Business continuity, risk and crisis management

Manage risks and opportunities related to the supply chain, through training mechanisms, transfer of internal standards, compliance control, product quality and implementation of international ESG standards throughout the value chain of our collaborators.

(+) Increased contribution to the local economy by homologating local suppliers.

(-) High rate of non-compliance with agreed delivery dates for machinery and spare parts, which affects customer confidence.

Plan business management with a long-term view of the business and foster the resilience of our operation by taking into account the energy transition, contextual risks and disruptive events. This is accompanied by identifying and mitigating key business risks for decision making, including emerging risks, as well as potential crises arising from the business context, and proactively developing control mechanisms.

(+) Increased guarantee of employment benefits and continuity of employment for employees.

(+) Decarbonization of operations.

(-) Impact on business continuity in the face of social unrest cases.

Social dimension

SUBJECT DEFINITION IMPACTS

Protection of human rights

Promote respect and consideration for human rights in our business operations and ensure stability in our business by identifying, assessing, preventing and ensuring an effective human rights system throughout our value chain and stakeholders.

(+) Transfer of human rights compliance standards to third party companies in order to improve their management with their collaborators and society.

(-) Possible violations of the human rights of the society and collaborators by third party security forces.

Safety and health of employees

Promote a culture of prevention, health protection, and comprehensive safety for all personnel, including contractors and third parties involved in business activities. In addition, we seek to reduce the occurrence of occupational accidents in order to comply with international safety and health standards.

(+) Creation of a culture of prevention among employees and contractors in order to reduce the percentage of accidents and incidents.

(-) Increase in the number of serious accidents involving employees

Diversity and inclusion

To foster a fair work environment by ensuring gender and nationality diversity in our workplaces, equal pay and growth opportunities, where all team members feel safe, valued and encouraged to express their opinions.

(+) Increased sense of inclusion and appreciation of employees, which has an impact on their motivation and efficiency

(-) Affecting the company's reputation by being perceived as one that does not guarantee diversity and equal opportunities.

Commitment to employees and talent management

To fully manage our human resources and develop programs to improve the skills of our employees and provide opportunities for growth within the organization. In addition, deploy benefit and talent retention plans and programs.

(+) High personnel motivation as a result of the recognition granted by the company, which generates a sense of belonging and employee satisfaction.

(-) Increased turnover due to lack of employee growth employees.

Commitment to the community

Promote and encourage initiatives and programs that generate positive impacts in the localities where we operate in the areas of education, health, and environment. In addition, to strengthen the dynamization and growth of the local economy.

(+) Improvement in the quality of life of the populations in the area of influence as a result of the programs promoted by the company.

(-) Possible social conflicts due to non-compliance with commitments, either directly or indirectly (clients with whom we work).

Environmental dimension

SUBJECT DEFINITION IMPACTS Integral

Implement strategies to reduce, mitigate and adapt to climate change in the management of the environmental components with which we interact, from the reduction of solid waste and circular economy, proper water management, to the pursuit of decarbonization of products. In addition, identify risks and opportunities associated with the climate by analyzing possible scenarios and natural disasters that may affect the viability of the business. Likewise, implement strategies at the operational level to reduce energy and water consumption, and integrate more eco-friendly supplies, in order to contribute to reduce negative environmental impacts.

(+) Introduction of hybrid and electric machines that help prevent environmental pollution.

(+) Reducing fuel and energy consumption at the operations level by implementing eco-efficiency projects, which contributes to environmental quality.

Wastewater Treatment Plant - Callao Headquarters

Wastewater Treatment Plant - Pucusana Branch

PART 3 Ethics and compliance

Firm ethical conduct

[GRI 3-3] [GRI 2-26]

Our code of ethics was implemented in 2018, and applies to all the company's personnel and officers. This document regulates the compliance policies that should govern the work and behavior of our staff, hence it is presented to all employees from the induction process.

100% of employees

who joined the company in 2022 have signed the code of ethics

100% of suppliers with a valid contract have signed the code of ethics

We are a company with strong ethical values and a robust compliance culture. We ensure that the businesses and activities in which we participate are executed in strict compliance with national legislation, as well as with our ethical principles and those of the brands we represent.

We also have an Ethics Committee in charge of overseeing compliance with internal policies and applicable legislation, as well as determining responsibilities in cases of violations, imposing sanctions and issuing recommendations for continuous improvement. In cases of non-compliance, corrective actions may be imposed on employees, business partners, and third parties.

The Committee receives reports through the Ethics hotline, a channel through which our personnel and third parties can report behaviors that are not aligned with the values we promote. Once received, they are investigated by the Investigation Committee, led by the compliance officer and legal manager, who reports the conclusions of the investigation, recommendations and action plans to the Ethics Committee, the body that approves the final decisions.

Persons with questions regarding Ethics hotline reports, guidelines or policies related to integrity can contact the compliance area through the mailbox cumplimiento@kmmp.com.pe

37 cases received during 2022

34 cases closed during 2022

20 substantiated cases

26 cases generated action plans

85% increase in the use of our Ethics hotline compared to 2021

PART 1

We are Komatsu-Mitsui

PART 2

Sustainability approach

PART 3

Ethics and compliance

PART 4

Health and safety

PART 5

Extraordinary talent

PART 6 Environmental management

PART 7 Diversity and inclusion

PART 8

Social management

PART 9 Partners of our customers

PART 10

Supplier management

Annexes

GRI Table of Contents

Ambassadors of integrity

Employees in various roles, such as regional manager, regional administrator, operations assistant manager, senior specialist auditor, EBS assistant manager, branch manager, among others, were selected by company leaders between October and November 2021, and invited to undergo integrity training. By the end of 2022, we will have 15 integrity ambassadors.

José

Regional Corporate Administrator – BU Branch Administration - Corporate Vice-Presidency

José

Regional Manager North Zone - Construction DivisionKomatsu Vice Presidency

Raziel

Rivelino

-

Maintenance ManagerOperations and Services Business Unit - Komatsu Vice Presidency

Regional Administrator - Branch Management Business UnitCorporate Vice Presidency

Luis Albújar

Postigo

Blanca Mondragón Commercial Manager – BU Aftermarket and Engines Cummins

Vera Jaime

Sánchez Corporate

Farouk Abusada Assistant Operations Manager – BU Aftermarket and Engines Cummins

Víctor Guardamino Contract Manager - BU Cummins Services

Felix Callachi Regional Corporate Administrator – BU Branch Administration - Corporate Vice-Presidency

Luis Segovia Regional Manager South Zone - Construction Division

Komatsu Vice Presidency

Rodolfo Cuadros Parts and Services Manager - Construction DivisionKomatsu Vice Presidency

Fernando Grau Operations Manager – BU Mining Market Cummins

Ximena Chale Branch Manager - Regional Management Cummins

Jhon Zapata Head of Audit – BU Audit and Internal Control – Corporate Vice Presidency

Andree Decurt Assistant Manager ESB & New Power – BU Energy Cummins

Compliance governance

[GRI 205-1]

We seek to ensure that the rules are respected and that honest and legal business relationships are implemented. To ensure full compliance in our operations, we have two processes in place: The Anti-Money Laundering / Combating the Financing of Terrorism (AML/CFT) System, and the Corporate Compliance System. Both processes reach all Komatsu-Mitsui and DCP operations, as well as the personnel and different actors who work in our facilities or are partners in our activities. In this regard, all of our operations are assessed for compliance risks.

The governance of the Anti-Money Laundering / Combating the Financing of Terrorism (AML/CFT) System is ensured by having a corporate compliance officer and an alternate corporate compliance officer, as well as the support of two liaison officers from Komatsu-Mitsui and DCP, which have been approved by the Financial Intelligence Unit (UIF-Peru) of the Superintendency of Banking and Insurance (SBS), who report directly to the board of directors, the executive presidency, and other top-level governance bodies, at least quarterly.

Regarding the Corporate Compliance System, governance is ensured by having a compliance officer and a prevention officer who implement the Prevention Model, Ethics hotline, Human Rights Due Diligence, and Beneficial Ownership Due Diligence in compliance with applicable legislation.

In terms of prevention, we have several policies and manuals, among which we highlight the Corporate Compliance Manual, the Corporate Manual for the Prevention of AML/ CFT, the Anti-Corruption Code of Conduct, the Code of Conduct for the Prevention of AML/CFT, the Internal Compliance Regulations, the Due Diligence Manual for the Identification of the Final Beneficiary, the Human Rights Policy, among others.

Our employees and other stakeholders can access the aforementioned policies and standards through the Integrity section of our web pages, which are listed below:

Komatsu-Mitsui

http://www.kmmp.com.pe/index.php/politica-integrada/integridad

Distributor Cummins Perú

https://www.cumminsperu.pe/integridad/programa-integridad

Komatsu

https://www.komatsu.pe/index.php/programa-de-integridad

Contents

Compliance culture

[GRI 205-2] [GRI 205-3] [GRI 2-17]

Both the AML/CFT and the Corporate Compliance System have a training plan and various campaigns to ensure a culture of compliance in all our activities.

During 2022, within the framework of the AML/CFT, 12 training sessions were held for employees. Likewise, 11 trainings were provided on integrity issues.

During 2022, the first Anti-Laundering Week campaign was launched, which included awareness-raising messages and ended with a trivia game. A total of 255 employees participated and three winners were awarded prizes. Likewise, enhanced due diligence processes were carried out for customers and employees in order to assess alerts, along with reviews of approvals requested by clients. Additionally, to ensure full compliance in these processes, monitoring was conducted, which could lead to improvement plans. Lastly, our compliance officer duly reports suspicious transactions to the UIF.

125 clients received enhanced due diligence

40 employees received enhanced due diligence

14 approved homologations

8 monitoring processes executed

6 board members trained

164 employees trained on customer due diligence

100% of employees trained in AML/CFT

63% employees trained on ComplianceParent Company (Mitsui)

52% of employees trained in the Corporate Compliance System

Additionally, from the prevention model, due diligence processes were carried out to suppliers.

On the other hand, with respect to the Corporate Compliance System, during 2022 we conducted training on our culture of integrity, which enabled us to train more than 50% of our employees. Furthermore, integrity ambassadors and

Campaigns

external experts led various integrity campaigns and webinars, which contributed to raising awareness among ourpersonnel

Moreover, our shareholder Mitsui & Co. provided 10 trainings on integrity issues such as code of conduct, fair competition, fraud detection, and reporting records mana-

gement, incident reporting, among other topics. More than 12,550 employees participated.

Our ongoing training and strong governance of the various lines of defense allow us to have a robust compliance and prevention system.

Webinars

COURSES GIVEN BY MITSUI & CO.

44 Suppliers underwent enhanced due diligence

0 cases of corruption reported through the Ethics hotline in 2022

Human rights

Aware that our operations are developed in different geographic areas, and with a diversity of customers and communities, our Corporate Compliance System includes addressing and protecting human rights.

This process allows us to promote and ensure respect for human rights in our operations and value chain, with priority given to the following issues: the prohibition of forced and child labor; the prohibition of any type of discrimination and harassment; the right to freedom of association and collective bargaining; the right to working hours, as well as remuneration in accordance with applicable laws and standards; the protection of occupational health and safety; the protection of personal data and privacy; the right to cultural identity; the right to a clean, healthy, and sustainable environment; and the prohibition of any type

of corruption or bribery. During 2022, there were no cases of discrimination.

As a result, we have drafted the Human Rights Policy aligned with global commitments to responsible business conduct. This was published at the beginning of 2023 through our different channels.

During 2022, and guided by the example of our shareholders, we have identified guidelines for our employees, customers and suppliers, including property security providers, from whom we request evidence of training in the use of force.

Corporate governance

Komatsu-Mitsui has strong corporate governance. Decision-making is centralized in a board of directors with recognized experience, and is carried out by an executive committee with extensive experience.

Board of Directors

During 2022, Komatsu-Mitsui's board of directors consisted of the following directors:

Since March 20, 2019

Since June 28, 2019

Since April 1, 2020

Since April 1, 2020

Since March 10, 2022

Since June 28, 2016

Mr. Koichi Wakabayashi Chairman

Mr. Yasuji Nishiura Chief Executive Officer

Mr. Jiro Yamada Chief Executive Officer

Mr. José Néstor Marún Non-Executive Director

Mr. Darko Louit Chief Executive Officer

Mr. Fábio Magrin* Chief Executive Officer

* Mr. Fábio Magrin resigned as a director and his term of office expired on December 16, 2022.

In addition, the following directors started their participation on December 16, 2022:

In addition, the participation of Mr. Nobuyoshi Umezawa, director from June 20, 2021 to June 30, 2022, is mentioned.

Except for Mr. Marún, who is the only non-executive director and who also serves on other boards in Peru and Canada, the directors are also executives of the shareholder companies they represent and do not participate in other organizations, so there are no conflicts of interest. All the members of the board of directors have extensive experience in the sector, as well as a recognized personal and

professional trajectory and reputation. They are elected on an individual basis and their tenure has no pre-established limit.

Board meetings are held quarterly; however, they are reported on a monthly basis. In this regard, an account is given on business results, as well as on safety, health and environmental, sustainability, legal, compliance, AML/CFT, and auditing and internal control aspects. In case of risks or contingencies, these are also presented on a monthly basis.

Mr. Genta Murai Chief Executive Officer

Mr. Luis Enrique Martínez Castro Chief Executive Officer

* Mr. Koichi Wakabayashi submitted his resignation from the position of director, with his term set to end on March 31, 2023.

directors at the end of 2022* 7

Executive Committee

The members of Komatsu-Mitsui's Executive Committee are appointed on the basis of their responsibility for the company. During 2022, the committee consisted of the following executives:

The Executive Committee meets weekly and extraordinarily whenever required. It discusses strategic business decisions on health and safety, operations, decisions regarding management structures, as well as any changes relevant to Komatsu-Mitsui's and DCP's operations. It also prepares reporting to be presented to the Board of Directors.

Regarding the responsibility for managing impacts on the economy, the environment and people, these functions are delegated to the members of the Executive Committee, according to their functional area. Sustainability performance is reported to the Board of Directors at each Board meeting. In the event of potential critical stakeholder concerns, these are first reviewed by the Executive Committee; during 2022, no concerns were raised with the Board.

Mr. Tomás Martínez Chief Executive Officer

Mrs. Giannina Monteverde Chief financial officer

Mr. Julio Molina Vice President Komatsu

Mrs. Mirtha Rodríguez Corporate Director, HSSEQ and Sustainability

Mr. Masafusa Oe Corporate Vice President

Mr. Manuel Alameda Corporate Human Resources Manager

Mr. Erick Ruiz General Manager of Distribuidora Cummins Peru

Risk management

[GRI 3-3]

We work with a robust risk management model, which has an important degree of maturity and contributes significantly to the company's internal control system.

Risk management at Komatsu-Mitsui begins with the participation of the CEO and Executive Committee, and then in the following steps it becomes the responsibility of each business unit or area manager or director. The risks identified, evaluated and monitored fall into the following categories: operational, strategic, financial, fraud, cyber, reputational, compliance, and AML/CFT.

Our risk assessment methodology is based on a probability impact model (5x5). During 2022 we started the application of the bow tie methodology.

1 Definition of strategic objectives

4 Quarterly visibility of control performance

5 Maintain internal rules that regulate Risk Management Risk

6 Communication: Monthly informative e-mails or when Risk Management is updated

7 Monitoring of controls as established in the annual plan

8 Conducting workshops as a preventive activity

9 Monthly report to the Audit Committee

Crisis Management

[GRI 3-3]

Ensuring business continuity is one of the objectives shared by all of us at Komatsu-Mitsui.

We have a business continuity plan in place, as well as another for the continuity of our information technology services. We also rely on ongoing risk assessment and preventive control review. Additionally, we have a crisis committee that, during times of crisis, such as the one that took place during the COVID-19 pandemic, convened weekly sessions. This committee is composed of the company's front-line leaders.

Information security

We manage information security through processes and systems that ensure confidentiality, data integrity, and availability. We protect our assets against cybersecurity risks, for example, through drills aimed at our employees. The purpose of these drills is to establish gaps and the most vulnerable profiles in order to implement action plans that strengthen preventive measures.

In addition, as part of information privacy, we have internal guidelines and regulations that allow us to secure the data entrusted to us by our customers and partners. As part of our commitment, we are aligning ourselves with ISO 27001, whose certification we expect to achieve in the short term.

PART 4 Health and safety

Occupational health and safety

[GRI 3-3] [GRI 403-1] [GRI 403-8]

Our main objective is to ensure that every employee returns home safe and sound. To achieve this, we work permanently, without lowering our guard, in order to maintain a solid and mature preventive culture, not only in the work environment, but also outside of it. The involvement of top management executives is key in this process, as they are the ones who lead by example.

Occupational health and safety is the company's core value. For us, a value is something that does not change, regardless of external influences. Thus, safety and health are non-negotiable core values. Simply put, they are the way we do our work.

Komatsu-Mitsui has a strong preventive culture in all its activities, which consists of four elements that must always remain in equilibrium.

Leadership Values Behavior Environment

It is the driving element. Leadership starts with the involvement of top management. A preventive culture is led by example. Leaders collaborate with each other to ensure safe and healthy environments.

These include acting with integrity, valuing diversity and inclusion, fostering people's well-being, promoting excellence and teamwork.

Creating a work environment where individuals feel secure to ask questions, communicate security risks and improvement ideas, identify unsafe acts, and report them, knowing that there's a genuine concern for the well-being of their colleagues.

Providing a work environment that fosters mutual care and supports an interdependent preventive culture, in which we not only take care of ourselves, but also of those around us.

As evidence of the high performance of our management in this area, in the last external audit Komatsu-Mitsui obtained zero non-conformities to the Integrated Management System, under the ISO 45001, ISO 14001 and ISO 9001 standards. It was highlighted that we have a mature management system, a dedicated team, and active engagement from senior management.

Our actions are framed within our Quality, Safety, Occupational Health, and Environmental Policy. Furthermore, we have a Safety, Occupational Health, and Environment (SH&E) strategy aligned with the strategies of our parent companies, based on the following pillars:

SH&E Leadership and culture

SH&E leadership workshops for leaders and Towards Interdependence workshops for individual contributors and Gemba program focused on leaders.

SH&E Operational compliance

Annual SH&E program, environmental initiatives that go beyond legal compliance; New Joint Working Model, which is a regional requirement from our shareholder Komatsu with a focus on SH&E.

Risk management

Focus on critical risks, establishment of the Lockout/Tagout Council and Electrical Safety Council. This strategy is audited both by our parent companies and by external entities, as part of the audits of our Integrated Management System for Occupational Health and Safety (ISO 45001) and Environment (ISO 14001).

At the end of 2022, our performance indicators reflect the high standards and relevance of safety and health, below the tolerance established by the company. It is important to note that the severity index for 2022 shows a significant increase due to the occurrence of three lost-time accidents.

These results are accompanied by the positive perception of our team, reflected in the work environment survey, which in 2022 resulted in 95% favorability when asked if the company is concerned about the safety and health of its employees, which in recent years has shown an average result of 90% favorability.

(1) Number of lost time events and fatalities * 1x 10 6 / man-hours worked

(2) Number of days lost * 1x 10 6 / man-hours worked

(3) Number of recordable events (fatalities + lost time accidents + restricted work + medical treatment + occupational diseases) * 1x 10 6 / man-hours worked In all cases, the same period of time (12 months, from January to December) is involved.

In addition, we have received the following distinctions:

Rimac Excellence Award: for the for the best integrated occupational risk management

Mapfre Excellence in Safety Award: for outstanding occupational health and safety management, as well as for the establishment of a preventive culture.

Award granted by our mining client Chinalco: for the performance of our employees and the effort they make to carry out safety campaigns.

Award presented by Komatsu Ltd. at the Komatsu Group safety and health convention for the initiative "Safety circle: path to safe driving behaviors for the construction and rental business units".

Impact Awards ABO Latin America: DCP, our subsidiary company, was recognized by parent company Cummins Inc. for our "Safety Leadership" initiative in the Employee Impact-Health & Safety category.

95% positive perception of our team when asked if the company is concerned about the safety and health of its employees

Safety leadership

Aware that the driving element of our SH&E strategy is leadership, it is our duty to train leaders. To this end, the Safety Leadership workshop was developed, an experiential and playful workshop in which participants were provided with tools that allow them to lead in safety by example. Using this workshop, under a train-the-trainers model, 37 leaders, including directors and managers, trained 100% of the company's leaders.

100%

of leaders were trained in Safety Leadership

1st phase: Safety Leadership

It focuses on managers, chiefs and supervisors. 333 leaders participated.

650

Komatsu-Mitsui employees were trained in the Towards Interdependence program for Individual Contributors

Following this experience, we developed the Towards Interdependence Program, aimed at individual contributors. We refer to interdependence, since our objective is to reach a level of maturity in the safety culture, in which we take care of ourselves, but also of those around us. Thus, more than 30 leaders, including managers and supervisors, were trained to deliver the program. By the end of 2022, 650 individual contributors had been trained and 600 more are scheduled to be trained in 2023, so that we will cover 100% by 2024.

2nd phase: Towards Interdependence

Another of the actions we carried out as part of this program was the My Role Creating a Culture of Safety conversation, in which our CEO Tomás Martínez, board member, and former CEO José Marún, and the corporate director of HSSEQ and Sustainability shared their life experiences

It is aimed at personnel who do not have a formal leadership position. By the end of 2022, more than 650 employees had participated.

and the relevance of carrying out activities safely with the company’s leaders, and emphasized that safety is fundamental to providing sustainability to the business. A satisfaction survey was carried out, in which 92% of the leaders positively recommended the conversation.

My experience in the safety leadership training has allowed me to strengthen the safety management tools that I need to use in my daily operations with my team.

It has enabled me to clearly express my role as a leader in terms of responsible refusal and to encourage among team members the importance of safety as the foundation of the path to interdependence, which includes one of its pillars, the 12 fundamental rules for life. Ultimately, I see safety as a value.

Luis Segovia Valencia Leader of the construction division in the southern zone at KMMP

Embracing safety safeguards my dreams and my life's purpose

GEMBA

Our approach to leadership and preventive culture involves GEMBA, a Japanese concept that alludes to the need to be present where the action takes place. It is aimed at all company leaders, not only operational, but also administrative, who have a program of GEMBA inspections during the year based on the preventive hand. In this way we ensure that all leaders who visit the field take the time to review the aspects that make up SH&E, thus providing positive reinforcement for good behaviors and strengthening opportunities for improvement. This approach allows us to lead by example.

The GEMBA inspection is composed of 5 critical topics:

1 Training and competence

2 Tools and equipment

3 Work environment

4 Documents

5 Critical risks

Being present where things happen means for us to be in the field.

Preventive culture

Komatsu-Mitsui has developed an Integrated Safety, Occupational Health and Environmental Management System of high standards, which reflects the commitment to protect employees, in line with values such as integrity and respect for the individual. Working with a preventive culture is key to preventing accidents, which requires the commitment of all employees. We focus on generating a virtuous circle that leads to more efficient and safer operations.

We have tools such as Responsible Refusal, whereby each employee has the right and duty to apply a refusal when he or she identifies working conditions that put his or her life at imminent risk.

In addition, we have the following guidelines:

12

fundamental rules for life: focusing on critical high-risk activities

15

basic guidelines for safe work: aligned with Komatsu Ltda. requirements

Behavioral-based safety (BBS): stop, think, and act, preventive act, preventive observations, risk assessments, quality reviews of SBC tools

5S program: weekly walkthroughs, cross audits

Back to the roots: the ABCs of safety, occupational health and environment

In addition, the Safe Driving Program, among others

To detect hazards, we have a procedure for hazard identification, risk assessment, and control determination (HIRAC), which is applied at our own work sites. For our customers' sites, we are guided by the procedures defined by them. Through HIRAC, both the leaders responsible for health and safety, and all employees identify and evaluate the hazards associated with the processes, their activities and tasks, and the risks arising from them. In the event that a worker detects a hazard that was not initially identified, he or she must notify his or her supervisor directly. We have a Bluefire platform through which we report substandard acts and conditions. We apply the responsible refusal standard when working conditions that put life, health or physical integrity at imminent risk are identified.

In case we have to respond to accidents and incidents, we have procedures for reporting and investigation under the Comet methodology, adopted by Cummins Inc. globally,

Discover

It involves scene management and the collection of information from both witnesses and documents.

Proven investigative techniques based on forensic practices are used to generate optimal initial data.

which proposes three phases: discover, analyze, and act. During 2022, we had to deal with various types of injuries, including contusions, foreign body in eyes, cutting wounds, burns, and others. All of these were attended to according to established protocols.

In addition, we have a Joint Safety, Occupational Health, and Environment Committee, which is responsible for promoting occupational health and safety, advising and monitoring compliance with regulations, and ensuring the participation and cooperation of workers. It is a joint committee because it is composed of six members representing the company and six members representing the workers.

During 2022, Komatsu-Mitsui's SH&E committee executed 12 inspections, generated 24 agreements and fulfilled 100% of its work plan activities.

Analyze

Comet factors and their root causes are identified through a decision tree.

Exclusive Comet Root Cause Maps are used.

Act

The action plans to be followed are proposed, taking into account the people in charge and the proposed dates.

It helps to create preventive actions to deal with the root cause and avoid failures from recurring.

Training

[GRI 403-5]

Keeping our workers trained to prevent accidents and raise awareness of the importance of occupational health and safety is key for us. For this reason, we have a safety, occupational health and environmental training program. Training is developed based on the identification of hazards and the main activities of each site, so that workers receive relevant training.

During 2022 we addressed topics such as lock out and tag out, hearing protection, respiratory protection, electrical safety, manual handling of loads, plan for surveillance, prevention and control of COVID-19, survival at sea, defensive driving, among others.

In addition, we hold quarterly meetings with our contractors, in which we share our guidelines and they also have the opportunity to share their improvements or best practices.

In mining operations, we conduct active dance breaks, brief pauses accompanied by music and dance steps before, during, and after the work shift.

Occupational health

[GRI 403-3] [GRI 403-6]

Occupational health at Komatsu-Mitsui is based on a controlled work environment, compatible health, and the promotion of healthy behaviors.

Controlled work environment

Maintain a timely monitoring of the health of employees according to their exposure according to the working conditions and risks present.

• Identification and evaluation: monitoring of physical, chemical, ergonomic, and psychosocial agents.

• Risk management: action plans according to the hierarchy of controls (disposal, substitution, engineering, management, PPE).

• Risk management: Training, inspections, exposure time control, review of controls, and risk analysis

Compatible health

Identify, evaluate, monitor, and verify the effectiveness of control measures implemented to ensure workplaces with zero harm to the health of employees.

• Occupational Medical Evaluations (OME)

• Medical fitness

• Medical surveillance

• Management of occupational accidents

• Management of extended medical breaks

Promotion of healthy behaviors

Promote healthy behaviors and habits among employees.

• Dissemination of preventive promotional material

• Order and cleanliness

• A healthy work environment (lose to win), recreational or cultural activities, active breaks, workplace exercises, ergonomic power zone

In addition, we carry out monitoring, medical surveillance and health promotion activities at mining operations.

COVID-19 Prevention Program

We responded with resilience, focused on our team and their families, in order to provide the necessary support and to maintain peace of mind and safety inside and outside our facilities. From the onset of the health emergency, we made immediate decisions to maintain business continuity, ensuring the health, well-being and safety of our employees. Among the activities we have developed in the 2020-2022 period, the following stand out:

• Installation of the tactical committee, made up of a multidisciplinary team that met on a weekly basis

• COVID-19 Management Plan

• Active case finding, through surveys of remote workers and collection of affidavits prior to entering facilities

• Follow-up of registered cases

• Launch of the psychological helpline

• Remote and semi-presential work in administrative and support areas

• Relocation and delivery of office furniture: ergonomic chairs, computer equipment, among others

• Publication of the decalogue of remote work and ergonomic recommendations for remote workers

• Delivery of oxygen balloons or concentrators to collaborators who needed them

• Delivery of COVID-19 kits to all our personnel

• Transportation and food subsidies.

• Voluntary COVID-19 test screening

• Delivery of KN95 respirators to our collaborators.

• VacunaKom vaccination campaign at our facilities, in a decentralized manner for employees and their families.

• Execution of preventive activities through the COVID-19 recommendations guide for employees entering qua-

rantine or isolation, and other communications as the emergency progressed

• Psychosocial intervention to raise awareness and improve preventive culture.

PART 5 Extraordinary talent

Our team

[GRI 3-3] [GRI 2-7] [GRI 401-1]

We achieve extraordinary results thanks to our team, which is why our people are one of our four strategic pillars. We execute various initiatives that contribute to the personal and professional development of our talent, for which we promote a safe, diverse, and inclusive environment, based on equal opportunities, respect and integrity, and we promote integral wellbeing and actions for our talent to develop and demonstrate their maximum potential.

As a sign of our commitment to our talent, in 2022 we were once again included in the Merco Talento ranking of the 100 best companies to work for.

During 2022, more than 2,100 employees were part of the team. Our team, excluding interns, was made up of 81.5% men and 18.5% women.

Internal development and growth

We trust in the talent of our team, that is why we accompany their development and promote their growth.

We encourage a culture of meritocracy. Through a process that constantly motivates our team to consolidate internal opportunities, we encourage the growth of our employees. During 2022, we achieved 250 promotions and 291 level changes within the same category. These internal movements are the result of the individual development plans with which we accompany key talent and the learning plans that cover segments such as leaders, technicians and administrative staff.

+32,500 hours of training in soft skills and specific skills for support areas, as part of learning plans

We also foster an environment of constant recognition. During 2022, we carried out 1,796 recognitions through our Nice job! recognition program. This program, which is aligned with our values and competencies, fosters the continuous improvement of our team by generating positive incentives. Recognitions allow us to permanently reinforce the relationship between leaders and their teams and ensure their visibility. For this reason, recognitions are carried out in meetings and spaces where the celebration can be Nice job!

has different recognition categories: from the company to the employee, from the boss, among peers, WOW job and Yoi Shigoto.

1,796 awards granted through Nice job!

+50% of training hours compared to 2021

94 hours of training in average per person

[GRI 404-1] [GRI 404-2]

Aware of the role of our leaders in talent management, we have a learning community for leaders CreSER, based on a leadership model that prepares them to face future challenges, with a focus on ensuring business results and the development of people. During 2022 we conducted two modules: CreSER safety and CreSER innovation.

214 leaders trained by CreSER

Komatsu-Mitsui Best Practice

Integral Management of Technical Talent Program (IMTTP)

Both Komatsu-Mitsui and DCP have the IMTTP Program, which represents a unique opportunity to generate and strengthen talent in our sector. From the IMTTP we contribute to employability and technical professionalization.

This program provides support for the professional development of all the company's technicians. Our proposal includes technical training, soft skills training and development of safety competencies. Progress through the different levels and the passing of verifications allows technical personnel to participate in promotions and salary adjustments.

After the course offerings were adapted to the remote modality in 2020, today we offer a hybrid curriculum, which provides greater flexibility to participants.

132 promotions granted to male and female technicians at DCP in 2022

612 technicians participated in at least one course in 2022

88% of male and female technicians at Komatsu-Mitsui have been or are part of the IMTTP

+55% of male and female technicians receive promotions and raises at Komatsu-Mitsui after participating in the IMTTP

Performance evaluation

[GRI 404-3]

The performance evaluation is an opportunity to motivate our team to demonstrate the maturity of their competencies and the achievement of their objectives. Because of its relevance, we seek to ensure that the performance evaluation is objective and responds to shared parameters. This is why our performance evaluation system is based on development and results objectives, with a focus on productivity and also on continuous feedback.

For administrative personnel, the Performance Management Program measures compliance with results objectives and competency development objectives. Thus, the results obtained in these evaluations allow for the annual salary review. In the case of technical personnel, they also allow us to generate a career path. For this employee segment, we also have the IMTTP Gala, which recognizes the fifty employees with the best results.

In addition to performance evaluations, and in order to promote integral development, we apply periodic evaluations of soft skills for technical levels and 360° evaluations for career line positions. In this way, we prepare our team for the challenges that arise in our business lines.

Work Environment and culture

[GRI 404-3]

We are convinced that in order to generate value for our customers we must keep our employees motivated. That is why we are committed to providing the best experience to our team in the different moments of their life in the company.

We foster a positive work environment that embraces participation and proactivity. We promote a culture of open, transparent, and approachable communication, enabling us to connect with our team through various human interactions such as work stoppage for communicating important messages and regular meetings, as well as through diverse channels like newsletters and social media posts. To support this strategy, we have a team of work environment facilitator collaborators who engage in the events outlined in the annual work environment action plan.

To ensure a constant dialogue, we conduct an annual measurement and periodic surveys under the Korn Ferry methodology. During 2022, our favorability level was 85%, with a 92% participation rate. This was an increase of two percentage points over the previous year.

Evidence of the commitment we have achieved with our team and their pride in belonging to the organization, during 2022 we maintained our ranking in the Merco Talento monitor as one of the 100 best companies to work for.

Collective bargaining

[GRI 2-30] [GRI 407-1]

We respect the right of our male and female collaborators to exercise their freedom of association. In 2022, 465 workers were covered by a collective agreement within one of the three active unions: The Single Union of Workers of Komatsu-Mitsui Maquinarias Perú SA, the Union of Workers of Komatsu-Mitsui Maquinarias Perú SA - Marc Bayóvar Headquarters, and the Single Union of Workers of Distribuidora Cummins Perú SAC.

Throughout 2022, we maintained an excellent relationship with the labor unions. This is evident, for example, in the closure of the collective agreement with the Single Union of Distribuidora Cummins Perú, which had been under negotiation for three years.

At Komatsu-Mitsui and DCP, monthly meetings are held with each union leadership, where various topics of interest to the association are discussed.

21.5%

21.5% of workers covered by bargaining agreements

Well-being

[GRI 401-2]

From the KMMP Me Cuida program we contribute to the quality of life of our employees through the following:

Aspects

Physical well-being

Emotional well-being

Social well-being

Initiatives

Active breaks, active dance breaks, lose to win contests, health fairs, healthy kits, etc.

Psychological support, financial welfare (loans and advances, agreements with financial institutions), food subsidy, staff transportation, school credit, remote work allowance since 2020, financial webinars, vehicle insurance.

VacunaKom (vaccination of our personnel and their families), policy administration, support in social cases, Peru Champs scholarships, alternative medical insurance for family members, webinars.

As part of our wellness approach, we provide the following benefits:

Physical

• Health fair: vaccinations, medical checkups, oncology screenings, etc.

• Nutritional counseling: lose to gain

• Nutritional platform: Vive Rebién

• Active breaks: face-to-face and virtual

• Massage Wednesday

• On-site physician

• Delivery of kits due to COVID-19

• Physical activity and sports

• Sports tournaments

• Healthy zones: daily delivery of fruit at the different sites nationwide.

• Medical issues monitoring and support

Emotional

• Psychological counseling: based on the evaluation, the number of sessions that both the employee and his/her family will receive is determined.

- Advanced disease in an evolutionary and irreversible phase

- Loss of immediate family member

- Irreversible effects of an accident

- Pregnancy loss

- Divorce or separation proceedings

- Support for dependent care

- Transition in the children's growth stage

- Physical or psychological violence

- Conflicts in coexistence

• Mental health programs

• Face-to-face and virtual workshops on mental health care

Financial

• Loans and advances (Komatsu- Mitsui)

• Agreements with financial entities

• Personnel transportation-mobility

• Dealer-subsidized food at 100%

• Vehicle (purchase agreement and insurance)

• School credit (physical and virtual cards)

• Remote work assignment

• Christmas bonus (gifts for children and baskets)

• Financial Webinars

Social

• VacunaKom

• Administration of human risk policies (EsSalud, EPS, SCTR and Vida Ley)

• Accompaniment and follow-up of social cases

• Family and personal orientation regarding benefits

• Webinars on health and prevention for workers and their families

• Alternative health insurance for family members (Aviva, Pulso, Red Salud)

• Extension of paternity leave from 10 calendar days (according to law) to 15 days

• Statutory leave, flexible paternity, marriage, death and pregnancy loss.

• Volunteering (blood donation, scholarships Peru Champs)

• Visits from entrepreneurial or socially impactful suppliers

In addition, in the offices and facilities of our headquarters in Callao, we have implemented healthy zones, where employees have fruits available for consumption. Also, through the health promotion program, we seek to disseminate information on various public health issues, in order to provide guidelines to prevent diseases and promote self-care in areas such as water consumption, avoiding alcohol and drugs, reducing stress and anxiety, among others.

As a result of these actions, we achieved a 10% decrease in absenteeism due to health-related issues. 76% of employees express that the company meets their needs.

PART 1

We are Komatsu-Mitsui

PART 2 Sustainability approach

PART 3 Ethics and compliance

PART 4 Health and safety

PART 5 Extraordinary talent

PART 6 Environmental management

PART 7 Diversity and inclusion

PART 8 Social management

PART 9 Partners of our customers

PART 10 Supplier management Annexes GRI Table of Contents

PART 6 Environmental management

Commitment to the environment

[GRI 3-3]

We are a company that seeks to prevent the generation of negative impacts on the environment, as well as to transfer our standards to our suppliers and value chain.

We have a Quality, Safety, Occupational Health and Safety and Environmental Policy, in which we express our commitments to our employees and which is disseminated to our internal and external stakeholders. In addition, we are certified under the ISO 14001 Standard. As evidence of our management efforts, in 2021 we received the Proactive Award for our eco-friendly branch of our subsidiary DCP in Arequipa, in addition to the Business Impact Award and Global Impact Award 2021 granted by Cummins Inc.

We have defined a roadmap to 2030, which sets out our environmental commitments, with the following being our main objectives for 2030:

Maintain 100% compliance with environmental laws and regulations

New 100% eco-friendly facilities

Reduce our national carbon footprint by 30%

Zero disposal of nonhazardous waste to landfills

Carbon neutral by 2030 at our main plant located in Callao

30% reduction in water consumption at our Callao headquarters

Regulatory compliance

During 2022 we have not had any administrative or sanctioning proceedings or fines against environmental management.

Emissions management

[GRI 305-1] [GRI 305-2] [GRI 305-3] [GRI 305-5]

Regarding our carbon footprint measurement, we developed two separate studies: one for our Callao headquarters carbon footprint and another for our nationwide carbon footprint, both evaluated by third parties.

The following graph corresponds only to the Callao headquarters. It highlights having achieved a 37% reduction in emissions compared to the base year 2019 until 2021. This earned us the 4th Star of the Peru Carbon Footprint Program, awarded by the Minam, for the reduction of greenhouse gases for two consecutive years in our main headquarters in Callao.

Regarding the measurement of the national footprint, it was carried out for the years 2020, 2021, and 2022, through a third party (see note page 75). The results for 2022 will be delivered mid-year in 2023. No reductions in the national footprint are observed, mainly due to the economic reactivation after the stoppages caused by the COVID-19 pandemic, which are evidenced by the increased use of transportation to distribute products.

37% reduction in total emissions in Callao from 2019 to 2021

23% Scope 2

49% Scope 3

28% Scope 1

COMPARISON OF TOTAL EMISSIONS CALLAO HEADQUARTERS tCO2eq

EMISSIONS 2021 CALLAO HEADQUARTERS, BY SCOPE EMISSIONS CONTRIBUTION 2021 CALLAO HEADQUARTERS, BY SCOPE

EMISSIONS 2021 AT THE NATIONAL LEVEL, BY SCOPE (SEE NOTE PAGE 75)

Note: The measurement of the national footprint covers a different period than the measurement of the Callao headquarters' footprint. The figures for 2020 span from April 2020 to March 2021, and those for 2021 span from April 2021 to March 2022, in accordance with the Japanese fiscal year. This difference is because the measurement of the national footprint is part of a global effort by Komatsu to compare its operations.

COMPARISON OF TOTAL EMISSIONS CALLAO HEADQUARTERS

Note: Scope 3 emissions do not consider offset emissions from air travel equivalent to 266.4 tCO2.

Energy management

Together with Enel Peru we are on the road to energy transition, as we received the renewable energy certificate (SGS), which certifies that the amount of energy equivalent to that consumed in 2022 (3,867 MWh) was generated from renewable sources and injected into the Peruvian National Interconnected Electrical System (SEIN).

In addition, in 2022 we approved the procedure for developing new infrastructure, which considers sustainable infrastructure guidelines, such as energy efficiency, water efficiency, and the use of materials with reusable and recyclable potential and with less environmental impact.

As part of this procedure, we have an eco-friendly parts warehouse at Antapaccay´s Mine facilities, whose implementation included the measurement of the carbon footprint and subsequent compensation, and the eco-friendly branch of our subsidiary DCP in Arequipa, which received the Proactive 2021 award and the Business Impact Award and Global Impact Award 2021, granted by Cummins Inc.

Good practice Komatsu-Mitsui Initiatives and goals to reduce carbon footprint

Our 2030 roadmap establishes the following goals regarding the reduction of our emissions and carbon footprint:

Reduce 30% of national carbon footprint (2020 baseline)

For the measurements carried out at the Callao headquarters, Minam has awarded us the 3rd Star of the Peru Carbon Footprint Program. At the end of 2022 we were informed that we were going to be awarded the fourth star.

Since March 2022, we have been part of the Latam Vuela Neutral airline initiative, where we are the first company in the entire South American operation to offset our CO2 emissions through the Nii Kaniti Community Forest Management project, a forest management initiative supported by indigenous communities in the Peruvian Amazon, which is being developed in seven indigenous communities belonging to the Shipibo-Conibo and Cacataibo ethnic groups, which are settled around the Ucayali River and manage and care for an area of 119,837 hectares of tropical rainforest.

During 2022, we achieved the goal of installing LED lightning in 100% of operational areas .In addition, we executed the first construction of a Komatsu-Mitsui eco-friendly warehouse and office expansion at our mining client Antapaccay, a project measured, verified, and compensated through the product's carbon footprint.

As part of the energy usage reduction measures, workshop repair services have also been internalized, as they were previously performed by third parties. The two main projects were the implementation of Vacuum Pressure Impregnation (VPI) equipment to improve the varnishing process of electrical components, and the implementation of a new workshop to repair electronic components. The internalization has led to savings in logistics cost for transfers that were made to Arequipa or Chile, contributing to reduce our footprint.

Carbon neutral by 2030 at our main plant located in Callao

We are the first company in the entire South American operation to offset our CO2 emissions through the Nii Kaniti Community Forest Management project.

Water management

[GRI

303-1] [GRI 303-5]

During 2022, we measured our water footprint using 2020 as a baseline. This measurement includes direct and indirect water consumption. The study concluded that the volume of water consumed at the Callao headquarters in 2020 was 315,178.82 m3. Of this, only 4,116.24 m3 were consumed (losses, evaporation), while 311,062.58 m3 were consumed indirectly, mainly to produce the energy and fuel used in our operations.

Our consumption comes from the public network. Except at our Pucusana plant, where, as there is no public water network, we have installed two WWTP (both between 2018 and 2019). The water from this plant is used for three purposes: domestic (employee and worker use), industrial (washing of components and equipment) and watering green areas. These effluents are also treated and recirculated to be used at the washing area.

In the Callao plant, washing areas lead to retention ponds, while domestic effluents are connected to the sewer system. However, industrial discharge is managed through a specialized contractor that pumps and transports the water away. In 2019, a wastewater treatment plant (PTAR) project was initiated for direct treatment and discharge, which was completed by the end of 2022. The PTAR is expected to save 240 m3 of water per year.

1.31% Direct water

98.69% Indirect water

WATER FOOTPRINT 2020 AT CALLAO SITE

* The Cajamarca and San Luis DCP and Los Olivos stores do not have exclusive meters, so consumption must be estimated using stores of similar size and activity as a reference.

Shared value projects

The shared value projects executed in 2022 are related to water management. The following projects stand out:

• Water management workshops were held for seven suppliers on topics such as water footprint, water stress, and efficient use of the resource. After the workshops, the suppliers presented a water management plan. In addition, five of them were able to present evidence of training for their personnel.

• Together with the NGO Kantaya, sanitary equipment was renewed, benefiting more than 300 children.

Waste management

[GRI 306-3] [GRI 306-4] [GRI 306-5]

We manage the generation, transportation, and disposal of waste in compliance with local regulations. We have containers at all our facilities, and we segregate waste according to type and recoverability. Solid waste, according to the frequency of each type of waste, is disposed of by waste operating companies validated by Minam, which take it to sanitary or safety landfills, for which they issue us certificates. In the case of waste with commercialization potential, theyare appraisedand also placed, depending on its type,

PART 7 Diversity and inclusion

Diversity and inclusion

[GRI 3-3] [GRI 405-1] [GRI 401-3]

Diversity and inclusion is one of the pillars of our sustainability strategy. Our mission is to strengthen an inclusive culture through initiatives that encourage our people to reach their full potential and contribute to a more equitable society where everyone feels valued and respected. We hope that respect and open-mindedness will be cross-cutting themes in our organizational culture, enabling us to strengthen our commitment to sustainability and achieve greater competitiveness.

To this end, we have a roadmap to 2026, where we have established commitments in the following areas of work:

Governance

Mainstreaming gender perspective within the company.

Recruitment and selection

Increase the percentage of women and retain female talent through objective and merit-based development programs.

Conciliation of work and family life

To support employees in balancing their work life and caregiving responsibilities.

Prevention of sexual harassment in the workplace

Strengthen the system for preventing sexual harassment in the workplace within the company.

Prevention of violence against women

To have a company ready to respond to situations against women among its personnel.

Diversities

Promote women's leadership, accessibility for people with disabilities, inclusion of people over 65, and equal rights for the LGBTIQ+ community.

Articulation with stakeholders

Encourage the adoption of practices with a focus on diversity and inclusion in the company's suppliers.

These commitments focus on the following dimensions:

Gender perspective, persons with disabilities, multiculturalism, LGTBIQ+

We ensure an inclusive environment by promoting equal opportunities regardless of gender, age, disability, race, religion, or sexual orientation. For Komatsu-Mitsui, diversity and inclusion is one of our strongly held values.

Among the indicators we manage, related to the gender focus dimension, the percentage of women in the company, and the percentage of women in management positions stand out.

In 2022, we surpassed our targets by achieving 19.3% of women in the company, considering trainees, and 25.1% of women in management positions.

25.1% of women in management positions

Among the main achievements of our roadmap, the development of our Diversity and Inclusion Policy stands out, which was published in 2021 and was communicated internally and externally through a campaign in 2022. We also established the Diversity and Inclusion Committee, which meets every two months and is sponsored by our CEO. The team is composed of individuals from various backgrounds, including men and women from different positions and de-

GOAL FOR PERCENTAGE OF WOMEN'S PARTICIPATION

partments within the company. During each session, progress commitments are defined and formalized through meeting minutes. Additionally, we published our 'Inclusive Communication Manual.' Furthermore, on the DCP side, we have a specific team called the Employee Resource Group: Women Empowerment Network (WEN), which promotes gender equity both within and outside the organization

Our commitment to diversity and inclusion is also evident in our decision-making in recruitment and employee well-being. For example, we maintain a gender quota in recruitment, ensuring the presence of at least one woman in the shortlist of candidates. Additionally, we participate in job fairs to hire a diverse workforce. Furthermore, we have extended paternity leave by 5 days, offering 15 calendar days instead of the legally required 10.

WHO HAVE

* Total considering trainees

We have conducted training on topics such as unconscious bias, new masculinities, family co-responsibility, diversity, and inclusion, among others. Furthermore, we have supported these initiatives by promoting campaigns on commemorative dates to foster a more inclusive society.

PART 1

We are Komatsu-Mitsui

PART 2

Diversity and Inclusion Committee

PART 3

and compliance

PART 4

PART 5

talent

PART 6

and safety

management

PART 7

and inclusion

PART 8 Social management

PART 9 Partners of our customers

PART 10 Supplier management Annexes GRI Table of Contents

Cinthia

Head of PurchasingBU Foreign Trade and Purchasing - Corporate Vice Presidency

Enrico

Carolina Shimabukuro Administration & Management Control Manager - Komatsu Vice Presidency

Diana León Director of Aftermarket and Engines - Cummins General Management

Juan Vistoso Director of Operations and Services - Komatsu Vice-Presidency

Blanca Mondragón Sales Manager - BU Aftermarket and Cummins Engines

Andrea Neyra Assistant Manager of Communications and Corporate AffairsExecutive Presidency

Manuel Alameda Corporate Human Resources Manager - Corporate Vice Presidency

Gisella Manrique Audit and Internal Control Manager - Corporate Vice Presidency

Guerrini Sales and Branch Manager - BU Construction DivisionKomatsu Vice-Presidency

Roncal

Mirtha Rodríguez Corporate Director of HSSEQ and Sustainability - Executive Presidency

Fiorella Ramó Head of Talent Attraction - BU Talent - Corporate Vice-Presidency

Erick Ruiz General Manager Cummins

Mauricio Aranda Director KRCP and Parts Planning - Komatsu Vice Presidency

Yenifer Cruz Service Support Supervisor - BU Operations & Services - Komatsu Vice Presidency

Tomás Martínez CEO

We have the following flagship programs:

CEO for 1 day

Initiated in 2020, this program is aimed at women who have not yet reached leadership positions but show great potential for growth. They are given the opportunity, for a period of six months, to receive mentoring from the CEO and participate in his activities, as if they were themselves responsible for making the most important decisions in the company. Through a selection process involving leaders from various teams and the Diversity and Inclusion Committee, the winners who will participate in the mentoring program are chosen.

In 2021, the initiative was recognized as one of the best practices by the Aequales community for promoting women's development. In the same year, the initiative won first place in Mitsui & Co.'s Mission, Vision, Values contest, in which we competed with initiatives from other companies within the global group.

Starting in 2023,and considering the positive impact on those who have participated, this initiative will be open to both women and men within the company.

I felt very supported during this process, both in the mentoring sessions and in the meetings with the president. Komatsu-Mitsui is an inclusive and diverse environment that encourages you to be there and participate, to give your best. That makes me very

The entire process has been an incredible and unforgettable experience. Over these six months, I have developed a theoretical and practical work plan focused on strengthening my skills, such as problemsolving, decision-making, planning, leadership, among others. This program demonstrates that the company is convinced that women can also take on these types of roles because we have the talent and the ability

proud of the company

Kelly Zavala, CEO for 1 Day, 2nd Edition

Yenifer Cruz, CEO for 1 Day, 1st Edition

Mentoring Women, developing women leaders for the future

Targeted at female leaders in managerial positions, with the aim of developing the future female leaders of Komatsu-Mitsui. Through a mentoring program, the enhancement of their soft skills is promoted. Mentees are

chosen based on the talent identification process, while mentors are comprised of managers and directors. In 2022, we had 11 mentees and 11 mentors. The mentoring is focused on 5 competencies: self-confidence, communication, networking, idea generation, and adaptability.

Warmi Talent, a force that inspires

With this program, we seek to promote the participation of women in operational positions. By the end of 2022, more than two hundred technical women will be part of our team.

I can inspire more women. In this field of machinery and construction there are more men; however, today more women, like me, are joining. I invite all of you to continue with your dreams

Estefany Ramos

Truck Assistant Technician N3 - BU Antapaccay Support - II

I feel proud, committed. I have a commitment to myself after having received the mentoring

Elizabeth Vallejo, mentee 2022 Head of Planning - BU Operations and Planning

When you mentor you also learn from the mentee. At the time I was giving the tips, rest assured that I was also learning from them and much more from the mentee

Jesús Bustillos, mentor 2022 PSG Cummins Manager - General Management Cummins

Since 2020, we have been part of the Aequales community and have participated in the PAR Ranking, which allows us to measure our contribution to closing gaps and managing diversity. We are pleased to note that, compared to 2021, we have advanced more than seventy positions in the ranking, demonstrating progress in our performance.

Furthermore, our president actively participates as an ambassador in the activities of the He for She program promoted by the Women In Mining-WIM Peru network. We also participate in the Umalliq Warmi program.

Employee Resource Group: Women Empowerment Network (WEN)

Employee Resource Groups promote the inclusion of all employees in a work environment where everyone can participate in the support group they choose. Thus, WEN is a team of volunteers with the aim of promoting equity through the participation and involvement of women at all levels of the company, creating equitable environments with equal opportunities. The pillars of their work are four:

Attraction Retention Development Communication

During 2022, it consisted of more than 60 members, managed to conduct a gender equity diagnosis, trained and coached 12 employees in a Train The Trainers program. In addition, webinars, a TED talk-style session, and congratulatory promotions were disseminated.

Prevention of sexual harassment in the workplace

We have a Committee for Intervention against Workplace Sexual Harassment at Komatsu-Mitsui and DCP, in compliance with national regulations. It is gender-balanced and includes two worker representatives. This committee meets to review reports submitted through the Ethics hotline.

In 2022, a total of six cases were received, of which four resulted in dismissal and two were declared unfounded.

Complaint process procedure

1 The report is received through the EthicsPoint channels, the toll-free telephone line (0-800-52116), and the Ethics Committee's e-mail.

2 Medical, physical, mental, or psychological care is made available to the victim.

3 Protective measures are adopted for the victim, such as rotation or suspension of the accused.

4 The Ministry of Labor and Employment Promotion is informed in case additional protective measures are necessary.

5 The accused is requested to present his or her defense.

6 The Committee initiates the investigation of the facts and evaluates the evidence and circumstantial evidence.

7 The Committee sends an investigation report to the Corporate Human Resources Management.

8 The denounced party is requested to present his or her allegations, if deemed pertinent.

9 The Corporate Human Resources Management issues its final decision. If responsibility is found, a reprimand, suspension without pay or dismissal may be imposed.

PART 2

PART 4

PART 8 Social management

PART 7

We contribute to the development of the society

[GRI 3-3] [GRI 413-1] [GRI 413-2] [GRI 203-1]

The social management approach at Komatsu-Mitsui is based on profitable and sustainable growth of our business alongside the growth of our customers. In other words, Komatsu-Mitsui values the relationships it has with its customers and focuses on providing the best service to carry out the tasks the customer expects and go beyond their expectations.

Our social management aligns with the commitments of our customers. Currently, we have social management plans developed for three of our mining customers (Antapaccay, Anglo American Quellaveco, and Minera Las Bambas), and three others are in the approval process (two for Antamina and one for Miski Mayo).

We have internal policies in placethat reflect our commitment to creating shared value with our stakeholders, such as sustainability, diversity and inclusion, and quality, safety, occupational health, and environmental, as well as human rights. These policies encompass and guide our efforts when developing social management plans.

During 2022, we planned our social investment for the coming years, considering our contractual commitments with our clients. The planned amounts will be executed within the timelines stipulated in the contract.

Additionally, we have made donations totaling US$ 31,591 and executed investments in initiatives such as participation in the CADE Universitario, the Umalliq Warmi Program, events organized by WIM Perú during the Perumin 2022 conference, and volunteering efforts.

Taking into account social management, KomatsuMitsui aligns itself with the intervention areas or values determined by the client and acts as an ally to create synergies that generate a positive impact on the communities.

During 2022, our management of and participation in the following programs stands out:

Ayni, Creciendo Juntos (Growing Together) employability improvement program of our client Antapaccay

We maximize the opportunities offered by our client Antapaccay, through the Ayni, Creciendo Juntos employability program, forthe young people of their community of influence. Komatsu-Mitsui provides them with the practical training they need to complete their technical studies.

Through this alliance of high social value, in 2023 we will receive ten trainees from the Coroccohuayco community at our facilities to accompany them in the final stage of their technical training. As part of the agreement, we provide all the facilities, such as housing, food, transportation, and technical knowledge, both theoretical and practical, from our Pucusana headquarters, for two months. After this period, they can then do their practice in our operations within the mining project for three more months. Support for this program was managed and coordinated in 2022, and its execution is planned from February to July 2023.

In 2023, 10 young people will participate in practical training at Komatsu-Mitsui's Pucusana facilities for two months and then at the mining project facilities for three more months.

+8,660 hours of practice committed to be executed by 2023

Social management plan for Anglo American Quellaveco

This management plan was coordinated and developed in 2022 and will be implemented from 2023 to 2025. It includes the following activities:

1. Cummins School: A school entity is identified to provide all the necessary training for one year, and a library is built for the students to use.

2. Finding your vocation: We help students find the right vocation for them through the use of experts.

3. TEC Arequipa Scholarships: The most deserving students will be provided with 100% scholarships for technical careers at Senati Arequipa.

Good practice Komatsu-Mitsui TEC Program (Technical Education for Communities)

The TEC program is part of a global initiative by the Cummins Foundation aimed at improving the quality of education for disadvantaged youth, ensuring quality technical education opportunities, and successful job placement. In Peru, with the guidance of Komatsu Ltd., Mitsui & Co, and the Cummins Foundation, we implemented this program since 2016 in partnership with Senati Arequipa, focusing on heavy machinery maintenance.

The program aims to provide a technical career with a nationally recognized diploma, ensuring the highest possible academic quality and continuous practical training at a cost 30% lower than the market average.

+75% of graduates are working in their profession with a defined career path

Among the activities carried out, the following stand out:

• Vocational orientation program: Given the low participation of female talent in Peru in heavy machinery industry, we invite students from female schools to visit Senati's facilities where our own female talent share their testimonies.

+360 female students participated

• Training in teaching skills for technical instructors in 2022, through gamification, classroom skills, and case study construction.

12 teachers in 2022

• Mentoring program that provides support in soft skills. 40 pairs of mentors and mentees

• Mitsui Scholarships: In addition, our shareholder Mitsui provides 100% scholarships to talented young people in extremely vulnerable situations.

18 scholarships per semester

• Virtual sessions: Company volunteers are called upon to give a master class to Senati students and teachers.

42 volunteers working under mining roster participated as teachers

• Student visits to Komatsu-Mitsui repair shops and facilities to observe the facilities and participate in equipment demonstrations.

38 students in Arequipa

Good practice Komatsu-Mitsui KMMP operator community

In 2022 we are launching the third edition of the KMMP operator community. This initiative is a great opportunity for people who are part of the operator community and who are interested in starting in this field or generate more experience in the handling and operation of machinery. During the year, participants can access courses and take an exam that will allow them to be part of simulation exercises at our Pucusana site. In 2022, the participants with the best scores in the theoretical evaluation were invited to our facilities in Pucusana to experience the operation of a front loader and excavator simulator.

Through the community of operators, we contribute to job placement in the field of machinery operation.

+5,500 members through the Facebook page

+150 attendees to the six webinars

8 community members learned through the use of the simulators at Pucusana

Volunteering

We seek to generate situations and opportunities for our employees to participate in volunteer initiatives and contribute to the society. Our commitment implies that volunteers participate during working hours. Results 2022

867 volunteers 22 places visited

21 organizing teams

+ 6,263 individuals benefited + 8,159 volunteer hours

+ US$145,000 in DCP grants

21 projects successfully implemented

90,1% participation of DCP employees (target: 80%)

Komatsu-Mitsui Projects

Joint projects (Komatsu & DCP)

1. Simulation of interviews for employment inclusion

2. Diversity and Inclusion Workshop

3. Environmental workshop

4. Integrity in Personal and Work Life Virtual Seminar

5. Environmental Workshop: The 3R's of Ecology

6. Empowerment and Women's Leadership virtual workshop.

DCP Projects

1. TEC Program Mentoring

2. TEC Program Virtual sessions

3. Values learning course

4. Girls with opportunities

1. Empowerment videos

2. GID visit to Senati

3. IDG visit to Callao

4. Vocational tutoring

5. Searching for your vocation

6. Life Skills

7. Maintenance of the happy house

8. Library maintenance

9. Itinerant schools

10. Changing the path

11. Cummins School

Among the initiatives in which our volunteers actively participate are the following:

• TEC Program, through mentoring and virtual sessions.

• Cummins Powers Women, in which we participate through our partner CARE's Girls with Opportunities project. In this project, in which we contribute through empowering videos and mentoring sessions, we have participated with more than five hundred volunteer hours.

• Cummins School, a project that since 2017 promotes the right to read, through the construction of school libraries in DCP's areas of influence. This has benefited more than 1,600 children. It is executed in coordination with our partner 1 Million Children Readers. We highlight having received in 2022 the President Award from the CEO of Cummins Inc. for the Cummins School initiative.

• Changing the route, through which we contribute to the solution of the Chillon River contamination. We have planted more than 150 trees or seeds and collected more than 15 tons of waste from the area.

In addition, we highlight that in 2022 we received a grant from Cummins Inc. of US$142,000 to develop high-impact projects that commit volunteer hours, that allowed us to reach more than 5,950 beneficiaries.

Umalliq Warmi Leadership Program: Women in Mining - WIM Peru

In 2022, Komatsu-Mitsui participated as a partner company in the leadership program for female talent of the Women in Mining Peru organization. The objective of this program is to train women leaders by helping them strengthen their leadership competencies, promoting the placement of female talent in industry positions, closing knowledge gaps and improving soft skills.

PART 9 Partners of our customers

Our Customers

[GRI 3-3]

Our customer service strategy is focused on generating value according to each business unit. Our offer is characterized by excellence, being close to our customer, and innovation. We are aware of the crucial role we play in our clients' projects, especially for the mining, construction, and energy sectors. In line with this, a milestone for 2022 has been to integrate the construction and rental businesses at Komatsu-Mitsui to consolidate our leadership, commercial, and customer service strategy.

In our relationship with our clients, we also apply our GEMBA approach, to ensure that we not only accompany the client from afar, but that we also understand their motivations and needs, through on-site validation, and understand from their own perspective, the proper delivery of the features and values of our service. GEMBA involves the proactive and planned participation of all the people who are part of the company, including its leaders, administrative staff, and technicians.

Constant communication

As a company dedicated to ensure the correct operation of machinery and engines in projects, construction job, and mine operations of high relevance to our customers, we are aware that this service must be provided on time and with the expected quality. For this reason, we maintain a constant communication with our customers, with especial concern in solving their needs.

As part of the service we provide, in the case of Komatsu-Mitsui's mining business unit, depending on the type of customer and service provided, we hold JOIFUL (joint follow up log) meetings, where we interact with the customer to explain and follow up on the development of services, and identify improvements.

2022 has been a year for executing important projects that have been in the works for two or three years, and which had undergone adjustments as a consequence of the COVID-19 pandemic. This period has also allowed us to make significant advances in the use of technology and process automation, given the circumstances of not being able to operate on-site.

From the face-to-face relationship opportunities, we participated in Perumin 35, the most important mining fair in the region, which took place in Arequipa in September.

We are our customers' partners. We contribute to their operations in key activities of their value chain. Therefore, we seek to generate long-lasting relationships that allow them to rely on our constant and specialized support, and on the high quality of our products.

Communication and complaint channels

Our communication and complaint channels are available through different means and support the relationship we seek to have with our customers.

In 2022, we worked on implementing a new system to monitor customer suggestions, which will be rolled out in 2023. On the other hand, at DCP, we launched a chatbot on Facebook, Instagram, and WhatsApp channels, which helps us automate customer support in the digital channel. This system is integrated with Hola, Cummins, our internal platform that allows for better tracking. We also revamped our website with a quoting option to provide our customers with transparent information about products and prices.

Both Komatsu-Mitsui and DCP websites provide access to our complaints and claims system, in compliance with Peruvian regulations on access to the digital complaints book. We also have the Hawa platform, which facilitates the automation of the response flow.

Product testing

We provide our customers with products on trial to demonstrate their quality, as well as our professionalism and dedication to service delivery, including maintenance, support, and training of their personnel. During the trials, Komatsu-Mitsui assumes the short-term risk for the use of the equipment. We are proud to know that after the trials, customers have been able to recognize our capability as solution providers.

Long-term partners

During 2022 we conducted a 4 Komatsu 980E-5SE truck trial with our customer Antamina. This successful prompted trial ended up with the purchase of 20 trucks, that will arrive during 2023, and are the first order of a potential sell of up to 100 trucks that would be deliver to the customer until 2028. The business potential for Komatsu-Mitsui because of the sale of this new fleet, including the trucks, their spare parts and services, is US$ 1.6 billion for a 10-year period.

Machinery with lower emissions

Komatsu-Mitsui equipment stands out not only for its quality and performance, but also for its innovative approach to lower emissions. The equipment we are introducing to work in Peru are fuel-efficient. By 2023 we expect to import hybrid machinery.

On the Cummins products side, we are proud to introduce engines with low emissions, which comply with Euro IV standards, as well as gas engines that already comply with Euro VI standards. During 2022 we have evaluated the development of solar and hybrid energy products, which are already being tested at Komatsu-Mitsui's Pucusana and Arequipa facilities.

Customer satisfaction

We conduct customer satisfaction and net promoter score (NPS) studies.

At Komatsu-Mitsui, we have an annual satisfaction survey conducted by a third party. This covers mining, rental, and construction customers. In addition, since 2020, the construction business unit generates a monthly NPS report, which covers customers who have been invoiced a service during the month, provided that they have not been contacted within the previous three months, thus ensuring a diverse yet broad sample. The queries we conduct are intended to obtain information on product knowledge, on-time performance, parts availability and price, billing processes and service recommendations. The results are segmented by area for monitoring and appropriate action plans definition and follow up.

DCP also conducts an annual NPS survey by business unit. The results enable us to implement action plans to follow up on pain points and ensure the continuous improvement of our service.

Innovation and new business

In July 2022 we created the Business Transformation area, which in its first months formulated a work plan to generate new business in Komatsu-Mitsui and interacted with the employees to present the functions of the new area through courses and workshops. Thus, an innovation and agility module was implemented as part of the company's training program for leaders called CreSER, as well as an employee certification regarding knowledge about innovation.

During 2022 we conducted the IMI survey, Innovation Maturity Index, which seeks to present the progress of innovation in Peru with the participation of large and medium-sized companies in the public and private sector, and encourage the culture of creativity and continuous innovation. As a result of this participation, we have achieved the Beginner level, which reflects the openness and motivation of the company's management to support innovation.

Optimization of assembly time

Together with our client Compañía Minera Antapaccay we carried out the challenging process of assembling 27 Komatsu 980E-5 trucks in only 18 days (record time). We achieved it with 42,000 man hours without accidents.

42,000 man hours without accident

7.1 months of truck delivery in advance

2.1 million tons of customer’s production ahead of schedule

NPS ANNUAL SURVEY

71% 2021

84% 2022 75% 2022

The 980E-5 trucks, which have a 400-ton capacity, come equipped with the latest Komtrax Plus 2 technologies, which provides the means to monitor the health of major components. This allows you to remotely assess their condition and operations, as well as optimize their performance and extend their service life. That's why its benefits are widely recognized by our customer.

The assembly team consisted of 75 people, including 4 of the first female technicians on our team.

NPS Komatsu-Mitsui Transactional NPS DCP (not including services)

PART 10 Supplier management

Supplier management

[GRI 3-3] [GRI 204-1] [GRI 308-2] [GRI 414-2]

In the deployment of our activities, our suppliers are key players. We supply our operations and ensure the excellence of our services with the support of more than 1,190 suppliers, who provide products and services throughout our supply chain. Our suppliers provide us with goods and services mainly related to supplies, assets, third-party workshop services, maintenance, vehicle rental, among others.

The distribution of our suppliers is based on their relevance to the business; thus, we consider type A, B and C suppliers. The criteria for their classification consider the number of purchases in the previous period, the frequency of purchase, the existence of substitutes in the market, and the impact on the quality of our service. In addition, we also perform the financial evaluation when the supplier exceeds the limits of the amount of consumption in the previous period.

During 2022, we took the first steps to implement a sustainable procurement management system. The evaluation included identifying new supplier classification categories, as well as a list of sustainability issues that should be evaluated in our suppliers, especially those that are small and medium-sized companies. For example, the incorporation of social issues, such as occupational health and safety, working conditions, social management, human rights and

diversity and inclusion, as well as environmental management and corporate governance, compliance, ethics, and integrity.

To ensure that we work with the best and that our standards and guidelines are complied with, at the time of registration we make inquiries regarding health and safety (in critical services such as personnel transportation, service with displaced personnel, for example), through the presentation of documentation, affidavit, and those suppliers with current contracts are asked to subscribe to the Internal Safety, Occupational Health and Environmental Regulations. This process also allows us to reduce the risk of contracting suppliers in the informal sector or who do not comply with safety, environmental, and good corporate governance standards.

During 2022 we launched SAP Ariba integrated to the ERP, which has allowed us to improve the monitoring of performance indicators in procurement management. In addition, as of September 2022, sustainability criteria related to good corporate governance (policies to support sexual harassment in the workplace, prevention of money laundering, among others), environment, and health and safety was included in all bidding processes If the supplier declares that it does not have such evidence, it is requested to subscribe to the company's policies.

Annexes

About this report

[GRI 2-1] [GRI 2-2] [GRI 2-3] [GRI 2-14]

Komatsu-Mitsui Maquinarias Perú S.A. (Komatsu-Mitsui) is a company headquartered in Peru and operates nationwide. It has a subsidiary company Distribuidora Cummins Perú S.A.C. (DCP), with the same headquarters and geographical scope.

This sustainability report provides information on KomatsuMitsui’s management. Komatsu-Mitsui, also referred to as "the company," includes in its scope its subsidiary DCP, unless otherwise expressly stated. This also applies to financial reporting, which will be consolidated. In addition, reference will be made to some initiatives promoted by its

shareholders (Komatsu Ltda., Mitsui & Co., Cummins Inc.), as well as the brands that the company represents (mainly Komatsu and Cummins).

Komatsu-Mitsui's 2022 Sustainability Report has been prepared in accordance with GRI standards for the period from January 1, 2022, to December 31, 2022. Exceptions will be made with the mention of recognitions and awards obtained during 2021, as well as with the presentation of indicators related to the measurement of emissions of national scope, which comprise another period expressly indicated.

This is Komatsu- Mitsui's first sustainability report and has been published in July 2023. This document and its materiality have been reviewed and approved by the Komatsu-Mitsui Executive Committee. The company is committed to continuing the reporting practice on an annual basis.

If you have any questions about the information contained in this document, please contact the following e-mail address:

mirtha.rodriguez@kmmp.com.pe

Directors biographies

Koichi Wakabayashi

Bachelor's degree in engineering from Waseda University. He has served in various roles within Mitsui & Co., Ltd. as GM Construction & Mining Solution Business Dept. for five years in Tokyo. Subsequently, he took on the challenge of general manager for four years. Since July 2022, he has held the position of operating officer and became a member of the Board of Directors of Komatsu Mitsui Maquinarias Perú SA.

José Marún

Mining Engineer, with more than 35 years of experience in different senior, leadership and operational roles in various fields: industry, higher education, R&D, and consulting. Exposed to various cultures and nationalities, with work experience in Argentina, Venezuela, Australia, Peru, and Chile. Developed skills in all areas of business, strategy, business modeling, finance, HR, technical, sustainable development. , community and stakeholder relations, corporate, public and government relations, and all aspects related to large mining operations and projects involving significant investment. He served as executive president at Komatsu Mitsui Maquinarias Peru SA for three years. In April 2017 he served as a director at Minera Poderosa SA. Since June 2019 he has been on the board of Komatsu Mitsui

Yasuji Nishiura

Degree in Commerce from Waseda University, Tokyo, Japan, with an MBA from the International University of Japan. He has 37 years of experience with Komatsu Ltd. and has perform different roles in continents such as Asia, America, and Oceania. From 1986 to 2018 he served as general manager of Mining Business Division for Komatsu Ltd. In the same year he assumed the challenge of executive director VP Mining Business Division; he was part of the board of directors of Komatsu Mitsui Maquinarias Peru.

Darko Louit

Industrial Engineer, Master in Engineering Sciences and PhD in Industrial Engineering. He has worked in the Komatsu Cummins Group in business management and general management roles. Currently, he is CEO of Komatsu Cummins Chile and Komatsu Holding South America and appointed to the global officers of Komatsu Limited.

Jiro Yamada

He has served in various executive roles at Toyota Chile, Yamaha Motor Ltd. in the United Kingdom, Toyota Motor Asia Pacific and president of BAF in Thailand, etc. He has vast experience in fields related to mobility business, corporate

planning and strategy, as well as automotive solutions business. He has extensive experience in fields related to mobility business, corporate planning and strategy, as well as automotive solutions business. He is currently general manager and chairman of the board of directors of Mitsui & Co (Peru) SA. He is also a director of companies such as MB Renting SA, Mitsui Automotriz SA, Mitsui Auto Finance Peru SA, MASA Equipos Industriales SA and Komatsu Mitsui Maquinarias Perú SA.

Fábio Magrin

Master in Business Administration-MBA, Marketing/ General Marketing Management. In 2021, he completed his Executive Development Program-PADE, Business Administration and Management. Professional with extensive experience in the management and operation of automotive, machinery, equipment, parts and services businesses in several countries, including Brazil, United States, Mexico, Chile, and Peru. He has had overall responsibility for P&L, including the development of medium-term strategy, improvement of sales, market share and financial results through teamwork, talent development and improvement of the work environment. With 31 years of experience within CIA Cummins Inc. he currently serves as Latin America Accelera and High Horse Power Director.

Sustainability Policy

The purpose of this document is to formalize our commitments and focus of action in sustainable management, as well as to guarantee the alignment of our internal and external stakeholders with our corporate sustainability strategy as a fundamental axis of organizational culture and institutional reputation.

The following commitments are our ongoing guide to strengthen our sustainability initiatives:

• Environment: We promote care for the environment and the responsible use of our resources by establishing measures and actions that allow us to reduce our impact on the environment in which we operate. In addition, we raise awareness among our employees about the importance of caring for the environment by promoting opportunities to participate in various activities focused on this objective, generating greater involvement at all levels of the company.

• Communities: We generate value around the areas of the surrounding communities where we have intervention, contributing to the growth and development of the people involved, improving their quality of life from a social and economic point of view with a focus on permanent care for the environment.

• Interest groups: We permanently seek to build long-term relationships, based on trust with our stakeholders, promoting mutual benefit, as well as the generation of shared values.

• Integrity, Compliance and Governance: We base our behavior on solid values, such as health and safety, integrity, customer orientation, diversity and inclusion, teamwork, and excellence, which allows us to maintain high standards in all our processes and ensure good practices throughout our value chain. We strongly support good practices associated with integrity and compliance at all levels of the company, fostering a culture of impartiality. We are governed by a Code of Conduct that guides our management with stakeholders, acting in accordance with the highest ethical standards. We actively fight against corruption by implementing an Anti-Bribery and AML/CFT System through which risks are identified, improvements are implemented, and control processes are established.

• Diversity and inclusion: We encourage gender equality through initiatives that promote closing the gender gap. In the same way, we encourage the inclusion of personnel with different abilities and less favored social groups in all our areas of work, as we are convinced of the need to pro-

mote equal opportunities for all, without distinction of any kind, seeking their professional growth. We respect human rights and will never participate in any kind of discrimination.

• Education: through creation of programs or social incentives based on our experience, we seek to promote quality education to prepare high-performance professionals in the country for the future.

• Volunteering: We encourage commitment and voluntary work from our collaborators for each of the actions we take geared towards social and environmental projection, highlighting the human side of each person, promoting involvement in these support programs and contributing to the Sustainable Development Goals.

• Alliances: We believe in alliances with multiple actors, working together towards the achievement of sustainable development, which is why we actively participate, through our leaders, in various forums, business associations, chambers of commerce, and the academic sector.

• Communication: We communicate the initiatives, projects and results corresponding to the management of the four pillars of our sustainability strategy openly and permanently internally and externally.

GRI Table of Contents

GRI 2: 1. The organization and its reporting practices

2-1 Organization details About us section About this report

2-2 Entities included in sustainability reporting About us section About this report section

2-3 Reporting period, frequency, and point of contact About this report section

2-4 Updating information

2-5 External verification

GRI 2:

2. Activities and employees

2-6 Activities, value chain, and other business relationships Our value proposition section

2-7 Employees Our team section

2-8 Workers not employed

GRI 2: 3. Governance

2-9 Governance structure and composition

2-10 Appointment and selection of the highest governance body

2-11 Chairman of the highest governance body

Governance Section

Governance Section

Governance Section

2-12 Role of the highest governance body in overseeing impact management Corporate Governance Section

2-13 Delegation of responsibility for impact management

Governance Section

2-14 The highest governance body’s role in sustainability reporting About this report section

2-15 Conflicts of interest

Governance Section

2-16 Communication of critical concerns Executive Committee Section

2-17 Collective knowledge of the highest governance body Compliance Culture Section

Not applicable, as it is the first sustainability report.

The procedure has not been carried out external Verification, as it is the first sustainability report.

Not applicable. The organization does not have workers who are not employees.

GRI 2: 3. Governance

2-18 Evaluation of highest government body performance

2-19 Remuneration policies Confidentiality restrictions

2-20 Process to determine remuneration

GRI 2: 4. Strategy, policies and practices

restrictions

2-21 Annual Total Compensation Ratio Confidentiality restrictions

2-22 Sustainable Development Strategy Statement Message from the CEO section

2-23 Commitments and policies Sustainability section: our way of operating

2-24 Incorporation of commitments and policies Sustainability committee section

2-25 Processes to remediate negative impacts Materiality analysis section Material topics and impacts’ section

2-26 Mechanisms for seeking advice and raising concerns Strong ethical conduct section

2-27 Compliance with legislation and regulations

There were no breaches significant changes in legislation and regulations during the reporting period.

2-28 Membership of associations Alliances for sustainability section GRI 2: 5. Participation of interest groups

Material issues

GRI 3: Material issues 2021

2-29 Approach to stakeholder engagement Relations with interest groups section

2-30 Collective bargaining agreements Collective bargaining section

3-1: Process for determining material topics Materiality analysis section

3-2: List of material issues

Ethical management, compliance, and good corporate governance

GRI 3: Material issues 2021

GRI 205: Anti-corruption 2016

Materiality analysis section

3-3 Management of material issues Strong ethical conduct section

205-1 Operations assessed for risks related to corruption Compliance governance section

205-2 Communication and training on anticorruption policies and procedures

Compliance culture section

PART 1

We are Komatsu-Mitsui

PART 2

Sustainability approach

PART 3

Ethics and compliance

PART 4

Health and safety

PART 5

Extraordinary talent

PART 6 Environmental management

PART 7

Diversity and inclusion

PART 8

Social management

PART 9

Partners of our customers

PART 10

Supplier management Annexes

GRI Table of Contents

GRI 205: Anti-corruption 2016

205-3 Confirmed cases of corruption and actions taken Compliance culture section

Innovation and adoption of new technologies

GRI 3:

Material issues 2021

3-3 Management of material issues Partners of our customers section

Supply chain management and product quality

GRI 3: Material issues 2021

GRI 204: Sourcing practices 2016

GRI 308: Environmental evaluation of suppliers 2016

GRI 414: Supplier Social Assessment 2016

3-3 Management of material issues

204-1 Proportion of spend on local suppliers

308-2 Negative environmental impacts in the supply chain and actions taken

414-2 Negative social impacts on the supply chain and actions taken

Business continuity, risk and crisis management

GRI 3: Material issues 2021

GRI 201: Economic performance 2016

Protection of Human Rights

GRI 3: Material issues 2021

GRI 406: Nondiscrimination 2016

GRI 407: Freedom of association and collective bargaining 2016

GRI 408: Child labor 2016

3-3 Management of material issues

201-1 Direct economic value generated and distributed

Management of providers section

Management of providers section

Management of providers section

Management of providers section

Risk Management section

Crisis Management section

Our 2022 results section

3-3 Management of material issues Human rights section

406-1 Cases of discrimination and corrective actions taken

407-1 Freedom of association and collective bargaining

408-1 Operations and suppliers with significant risk of child labor cases

Human rights section

Human rights section

Collective bargaining section

Human rights section

GRI 409: Forced or compulsory labor 2016

GRI 410: Security Practices 2016

Employee health and safety

GRI 3: Material issues 2021

GRI 403: Occupational health and safety 2018

409-1 Operations and suppliers with significant risk of cases of forced or compulsory labor

410-1 Security personnel trained in human rights policies or procedures

3-3 Management of material issues

403-1 Occupational health and safety management system

403-2 Hazard identification, risk assessment and incident investigation incidents

403-3 Occupational health services

403-4 Worker involvement, consultation and communication on occupational health and safety

403-5 Occupational health and safety training of workers

403-6 Worker’s health promotion

403-7 Prevention and mitigation of occupational health and safety impacts directly related to business relations

403-8 Coverage of occupational safety and health management system

403-9 Work-related injuries

403-10 Occupational diseases and illnesses

Human rights section

Human rights section

Occupational health and safety section

Occupational health and safety section

Preventive culture section

Occupation health section

Preventive culture section

Training section

Occupation health section

Preventive culture section

Occupational health and safety section

Preventive culture section

Preventive culture section

PART 1

We are Komatsu-Mitsui

PART 2

Sustainability approach

PART 3

Ethics and compliance

PART 4

Health and safety

PART 5

Extraordinary talent

PART 6

Environmental management

PART 7

Diversity and inclusion

PART 8

Social management

PART 9 Partners of our customers

PART 10

Supplier management Annexes

GRI Table of Contents

GRI Standard Content Location Omission

Diversity and inclusion

GRI 3: Material issues 2021

GRI 405: Diversity and equal opportunities 2016

3-3 Management of material issues Diversity and inclusion section

405-1 Diversity of governing bodies and employees Diversity and inclusion section

Employee engagement and talent management

GRI 3: Material issues 2021

3-3 Management of material issues Our team section

GRI 401: Employment 2016 401-1 Hiring of new employees and employee turnover Our team section

401-2 Benefits for full-time employees not provided to part-time or temporary employees

Wellness section

401-3 Parental leave Diversity and inclusion section

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee Internal development and growth section

404-2 Programs to develop employee competencies and transition assistance

404-3 Percentage of employees receiving regular performance and career development reviews

Commitment to the community

GRI 3: Material issues 2021

GRI 413: Local communities 2016

3-3 Management of material issues

413-1 Operations with local community participation, impact evaluations and development programs

413-2 Operations with significant negative impacts - actual or potential - on local communities

Internal development and growth section

Performance evaluation section

We contribute to development section

We contribute to development section

We contribute to development section

PART 1

We are Komatsu-Mitsui

PART 2

Sustainability approach

PART 3

Ethics and compliance

PART 4

Health and safety

PART 5

Extraordinary talent

PART 6

Environmental management

PART 7

Diversity and inclusion

PART 8

Social management

PART 9

Partners of our customers

PART 10

Supplier management Annexes

GRI Table of Contents

GRI 203: Indirect economic impacts 2016

203-1 Infrastructure investments and services supported

Integrated climate change response and mitigation management

GRI 3:

Material issues 2021

GRI 303: Water and effluents 2018

GRI 305:

Issuances 2016

3-3 Management of material issues

303-1 Interaction with water as a shared resource

303-5 Water consumption

We contribute to development section

Commitment to the environment section

Water Management section

Water Management section

305-1 Direct GHG emissions (Scope 1) Emissions management section

305-2 305-2 Indirect GHG emissions from energy generation (Scope 2)

305-3 305-3 Other indirect GHG emissions (Scope 3)

305-5 Reduction of GHG emissions

Emissions management section

Emissions management section

Emissions management section

GRI 306: Waste 2020

306-3 Waste generated

306-4 Waste not destined for disposal

306-5 Waste for disposal

Waste management section

Waste management section

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