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                                    GRI Standards Disclosure Requirements of GRI Sector-Specific StandardsGRI 11: Oil and Gas Sector 2021LocationGRI 2: General Disclosures 2021 2-11 Chair of the highest governance body- 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/sustainability/governance/terms-of-reference-for-chairman-of-theboard/ 2-12 Role of the highest governance body in overseeing the management of impacts- 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/wp-content/uploads/2023/06/Terms-of-Reference-for-Health_- Safety-and-Sustainability-Committee-Tab-10.pdf2-13 Delegation of responsibility for managing impacts- 2024 Sustainability Report, Chapter: Risk and Crisis ManagementPage 982-14 Role of the highest governance body in sustainability reporting- 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/wp-content/uploads/2023/06/Terms-of-Reference-for-Health_- Safety-and-Sustainability-Committee-Tab-10.pdf 2-15 Conflicts of interest - 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/sustainability/governance/code-of-conduct/ 2-16 Communication of critical concerns- 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/sustainability/governance/reporting-of-inappropriate-activity-policy/2-19 Remuneration policies- 2024 Sustainability Report, Chapter: Good Governance and Business EthicsPage 73Website: https://www.valeuraenergy.com/wp-content/uploads/2023/06/Terms-of-Reference-forGovernance_-Nominating-and-CompensationCommittee-Tab-9.pdf2-21 Annual total compensation ratio- Confidential information: Information on annual compensation of the CEO and employees are confidential information.VALEURA ENERGY INC. 129
                                
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