Alimentation Couche Tard : 2023 GRI Index

Global Reporting

Initiative Index

GRI Code	Description	Disclosures
GRI 2: General Disclosures
2-1	Organizational details	Alimentation Couche-Tard Inc. ("Couche-Tard" or "ATD" on the Toronto Stock Exchange)
		operates in a total of 24 countries, including: Canada, the U.S., Ireland, Norway, Sweden,
		Denmark, Poland, Estonia, Latvia, Lithuania and Hong Kong. In addition, Alimentation Couche-Tard
		has an international footprint in 13 other countries and territories (Cambodia, Egypt, Guam,
		Guatemala, Honduras, Indonesia, Jamaica, Macau, Mexico, New Zealand, Saudi Arabia, the United
		Arab Emirates and Vietnam). Most of these stores are operated under licensing agreements.
		Our Global Corporate Office is located at 4204, boul Industriel, Laval Quebec, Canada, H7L 0E3.
		ACT is comprised of four kinds of sites:
		•	Company operated: We control the real estate through ownership or lease agreement and
			operate the site. Some sites are operated by an agent we commission.
		•	Company owned, dealer operated: We control the real estate through ownership or lease
			agreement. An independent operator pays us rent and operates the site. We may supply road
			transportation fuel through supply contracts. Some sites are subject to a franchise, licensing
			or other similar agreement under one of our banners.
		•	Dealer Owned, dealer operated: The site is controlled and operated by an independent
			operator. We supply road transportation fuel through supply contracts. Some sites are subject
			to a franchise agreement, licensing or other similar agreement under one of our banners.
		•	Franchise and other Affiliates - Sites operated by an independent operator through
			a franchising, licensing or similar agreement under one of our banners. For additional
			information refer to our2023 Annual Information form.
2-2	Entities included	Please refer to pages 3,42 and 52 in our 2023 Sustainability Report.
	in the organization's
	sustainability reporting
2-3	Reporting period,	Our Sustainability Report is published annually, and reported data covers our latest fiscal year -
	frequency and contact	April 25th 2022 to April 30th 2023 (referred to as FY23). Please note that Fiscal 2023 includes
	point	53 weeks while Fiscal 2021 and Fiscal 2022 include 52 weeks. Date of most recent report
		June 28th, 2023.
		Please refer to our websitefor questions about this Sustainability Report or reported information.
2-5	External assurance	The data provided in this report has not been third party verified. We will be considering third
		party assurance in future years in order to continuously strengthen our approach. For our fifth
		report, we have aligned with industry practices to comprehensively disclose both qualitative and
		quantitative data.

2-6	Activities, value chain
	and other business
	relationships

We are a leading destination in the convenience and mobility sectors globally. Our brands include:

• Couche-Tard:Our flagship brand in the province of Québec, Canada, where it all started for our company more than 40 years ago. Couche-Tard delivers the convenience products our customers are looking for, in addition to fuel and car wash services, in approximately 650 locations.
• Circle K: Our global brand since 2015. First established in Texas in 1951, Circle K was acquired by Alimentation Couche-Tard in 2003 and is now present in more than 24 countries and territories.
• Ingo: Ingo is in a network in Sweden and Denmark of more than 440 automated fuel sites.

Our products and services include:

• Road Transportation Fuel Operations: We sell road transportation fuel at our stores under our corporate brand or the brand of our partners. We have been increasing our offering of renewable fuels and electric charging stations as we move toward a cleaner future.
• Merchandise and Service Operations: We offer traditional convenience store items, including fresh food and foodservice, coffee, dispensed beverages, and car wash services. Our customers can rely on our experience as a responsible retailer of age-restricted products such as lottery tickets, tobacco products, and alcoholic beverages.
• Other Non-Retail Business: We sell bulk fuel to a wide range of industrial, commercial, and independent business owners.

We serve the markets in which we operate, as referenced in GRI 2-1, and provide services in over 14,400 locations globally and serve over 9 million customers daily.

• Total sites: 9,983
• Total Canada sites: 1,831
• Total U.S. sites: 5,717
• Total Europe and other regions sites: 2,435

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GRI Code	Description	Disclosures
2-7	Employees	• Total employees: 96,566
		• Total full-time employees: 61,148
		• Part-time employees: 35,418
		• Total number of employees (U.S.): 65,939
		• Total employees (Canada): 11,399
		• Total employees (Europe and other regions): 19,228
		For a breakdown of employees by gender please see data outlined in GRI 405.
2-9	Governance structure	Our sustainability work is headed by our Board of Directors, which oversees targets,
	and composition	programs, risks, performance, and reporting. For additional insight please refer to page 50
		in our2023 Sustainability Reportas well as ourLeadership & Governance webpage.
		•	Board gender diversity (percentage of women): 31.3%
		•	Board gender diversity independent directors (percentage of women that are also
			independent directors): 44.4%
		•	Board independence (percentage of directors that are independent): 56.3%
		•	Board tenure (number): 13.2
2-10	Nomination and	Our Board of Directors has 16 members. The Board has two standing committees: the Audit
	selection of the	Committee and the Human Resources and Corporate Governance (HRCG) Committee. Both
	highest governance	committees are made up entirely of independent directors. Directors are elected at our annual
	body	general meeting of shareholders and serve until the next year's annual meeting of shareholders
		or until a successor is elected or appointed.
		In view of the Corporation's objectives and strategic activities, it is important that the Board
		has strong experience with environmental and corporate social responsibility issues and an
		understanding of human resources related matters of large international companies. With
		respect to diversity, the objective pursued by the Board is to have a variation of age, gender,
		expertise, social background, ethnicity and nationality.
		For additional insight refer to page 26 of our Annual Information Formand page 92
		of our2022 Management Proxy Circular.
2-11	Chair of the highest	Alain Bouchard is the founder and serves as the Executive Chairman of the Board, he holds no
	governance body	other positions within the organization.
2-12	External initiatives	ACT have incorporated the United Nation's Sustainable Development Goals within our
		Sustainability Framework pillars of Planet, People and Prosperity and global sustainability
		priorities.
2-13	Delegation of	Our sustainability work is headed by our Board of Directors. However, our HRGC helps the
	responsibility for	Board fulfill its responsibilities related to the company's sustainability strategy and climate-
	managing impacts	related issues. As part of this mandate, the HRGC reviews and advises the Board on key items
		for approval. The HRGC also informs the Board of ACT's progress on any externally facing
		sustainability related commitments and/or targets, including those related to climate change.
		Additionally, our Chief Executive Officer (CEO) acts as a conduit of information between
		our Executive Leadership Team and the Board and holds ultimate responsibility for the
		implementation of Board-approved climate change strategies and commitments.
		For additional insight regarding the oversight and management of sustainability at Couche-Tard
		refer to pages 50-51 in our 2023 Sustainability Report.
2-14	Role of the highest	Our sustainability work is headed by our Board of Directors, which oversees targets, programs,
	governance body in	risks, performance and reporting.
	sustainability reporting	For additional insight regarding the process for reviewing and approving Couche-Tard's
		sustainability information refer to pages 34, 50-51 in our 2023 Sustainability Report.
2-15	Conflicts of interest	In accordance with applicable law, each Director is required to disclose to the Board any
		potential conflict of interest he or she may have in a matter before the Board or a committee
		thereof at the beginning of the Board or committee meeting. A Director who is in a potential
		conflict of interest must not attend any part of the meeting during which the matter is discussed
		or participate in a vote on such matter.
		For additional insight refer to page 45 in our 2022 Management Proxy Circular.
2-16	Collective knowledge	Both ACT management and the Board are involved in identifying and prioritizing risks through
	of the highest	the Enterprise Risk Management (ERM) process, which includes identification of sustainability
	governance body	risks.
		For additional insight refer to page 49 in our 2023 Sustainability Report.
2-17	Governance structure	The HRCG Committee is responsible for orientation and ongoing education of Directors. Our
		continuing education program for Directors is structured to broaden their knowledge of the
		Corporation and the industry and keep them up to date on company initiatives. Methods of
		education include: newsfeeds, ongoing presentations, annual strategic meeting, committee
		specific presentation, annual in-depth session and other seminars and programs. In FY22,
		members of the Board participated in the following sustainability-related presentations and
		events:
		•	Presentation on sustainability
		•	Presentation on electric vehicles
		•	Presentation on ESG

For additional insight refer to pages 46-47 of our 2022 Management Proxy Circular.

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GRI Code	Description	Disclosures
2-18	Evaluation of the	The HRCG Committee is responsible for orientation and ongoing education of Directors. Our
	performance of the	continuing education program for Directors is structured to broaden their knowledge of the
	highest governance	Corporation and the industry and keep them up to date on company initiatives. Methods of
	body	education include: newsfeeds, ongoing presentations, annual strategic meeting, committee
		specific presentation, annual in-depth session and other seminars and programs. In FY23,
		members of the Board participated in the following sustainability-related presentations and
		events:
		[ACT to insert sustainability-related events and which Board member(s) were in attendance
		(e.g., ESG presentations, EV presentations)]
		For additional insight refer to page 46 of our 2022 Management Proxy Circular.
2-19	Remuneration policies	The executive compensation program includes base pay and variable pay, comprised of a Short-
		Term Incentive program (STIP) and Long-term Incentive Program (LTIP). A significant portion of
		our executive team's STIP compensation is linked to the achievement of our business goals and
		priorities (performance), including sustainability.
		For additional insight refer to page 51 in our 2023 Sustainability Report.
2-20	Process to determine	The Board has given the HRCG Committee the mandate to, among other things, review and
	remuneration	recommend senior executive compensation components and policies, to ensure that they are
		consistent with best practices while also considering new compensation trends. The process for
		determining remuneration involves 5 steps, including:
		• Review compensation program
		•	Set performance targets and objectives
		•	Conduct an ongoing review of the market and performance
		•	Assess corporate and individual performance

• Awarded compensation

The HRCG Committee has retained Willis Towers Watson since 2012 as an independent compensation consultant. Willis Towers Watson advises the HRCG Committee on the competitiveness of our executive compensation program and reviews the compensation components and incentive plan design and metrics to make sure they continue to be appropriate. The external consultant conducts this review every two years and completed its last review in 2022. Their review addressed base salary, short-term incentives and long-term- incentives, and the results were used to assess any potential gap between the market median and internal compensation levels.

For additional insight please refer to page 72 -74 of our 2022 Management Proxy Circular.

2-22	Statement on	A letter from Alain Bouchard, Founder and Executive Chairman of the Board and Brian
	sustainable	Hannasch, President and Chief Executive Officer are included in our 2023 Sustainability Report
	development strategy	(pages4-5).
2-23	Policy commitments	ACT's core values include:
		•	One Team: We work together to make it easier for our customers and colleagues. We stay
			humble and celebrate shared successes. We have fun and care for each other.
		•	Do the Right Thing: We act with honesty & integrity. We are inclusive: we treat each other,
			our customers, and our suppliers with respect. We strive towards a cleaner, safer, equitable
			workplace and planet.
		•	Take Ownership: We treat the business as our own. We seek out problems, act quickly to solve
			them, and deliver better results. We take responsibility, and when we make mistakes, we learn
			from them.
		•	Play to Win: We challenge ourselves to play offense, not defense, which means we need to be
			quick and innovative. We show up every day ready and committed to make an impact using
			our talents and hard work.

Although many of our customers still depend on fossil fuels, we are committed to enabling a low-carbon future by expanding our offering of renewable fuels and electric vehicle charging, while reducing our own emissions and resource use. We're also improving our food and beverage choices to support a more sustainable food chain. We engage with suppliers through a due diligence process to understand and assess supplier programs.

All our team members have been asked to engage with these values and share them with our customers and communities. It is important that they are more than just words: they are values that we live by and values that inform all our actions and business decisions as we strive to fulfill our mission of making our customers' lives a little easier every day.

For more information regarding our policies for responsible business conduct, please refer to disclosure 2-26.

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GRI Code	Description	Disclosures
2-26	Mechanisms for	ACT has both a Whistleblower Policy and our Corporation's Ethics Code of Conduct.
	seeking advice and	Adopted by our Board of Directors, the purpose of the Whistleblower Policy and Procedures
	raising concerns	is to ensure that all directors, officers and employees have the means to report complaints
		or concerns regarding material financial matters, compliance with legal and regulatory
		requirements and violations of the Corporation's Ethics Code of Conduct, while at the same time
		providing protection against retaliation for reports made in good faith.
		Whistleblower Policy: The procedures set forth in the Whistleblower Policy set forth how and
		where to submit a complaint or concern, who deals with a complaint and how that complaint will
		be handled, processed and documented. The Policy also describes the standards and principles
		that will govern the processing of all complaints and concerns whether they are received from
		people within the Company or external parties.
		Code of Conduct: Our Human Resources and Corporate Governance Committee is responsible
		for monitoring compliance with our Ethics Code of Conduct. All management level and above
		employees undergo an annual certification process, and all new employees are required to read
		and sign the Ethics Code of Conduct as part of their onboarding process.
		ACT also has a Hotline for the purposes of reporting unethical or inappropriate behaviour that
		could harm our people or our business. Reports can be made anonymously by contacting our
		ACT Hotline using a local toll-free number or via the web.
		For additional information, please see our Ethics and Compliance page.
2-28	Membership	ACT is a member of the National Association of Convenience Stores (NACS), which provides
	associations	key industry research, identifies issues facing convenience retailers, and helps convenience retail
		industry operators grow their businesses and respond to changing markets.

2-29	Approach to
	stakeholder
	engagement

ACT engages the following stakeholder groups: customers, employees, suppliers, NGOs, communities & governments, investors.

For additional insight refer to page 36 of our 2023 Sustainability Reportwhich outlines the methods by which we engage with stakeholders.

GRI 3: Material Topics

3-2	List of material topics	ACT's materiality matrix identifies the following 5 material topics as being most important: fuel,
		energy, diversity & inclusion, packaging & waste, workplace safety. For the full list of topics,
		please refer to page 37 in our 2023 Sustainability Report.
		Although there was no significant change from our FY22 list of material topics, data & cyber
		security increased on its "relevance" scale to ACT.
GRI 201: Economic Performance
201-1	Direct economic	•	Revenues (in M$ U.S.): 71,857
	value generated and	•	Operating expenses (in M$ U.S.): 7,820
	distributed
201-2	Financial implications	Over the course of the last year, we undertook qualitative climate scenario analysis to enhance
	and other risks and	our understanding of and response to identified climate-related risks and opportunities. For
	opportunities due to	details of this analysis refer to pages 43-48 in our 2023 Sustainability Report.
	climate change
GRI 302: Energy
302-1	Energy consumption	•	Total energy consumed within the organization (MWh): 2,648,834
	within the organization	•	Direct energy (f) MWh: 496,524
		•	Indirect energy (h) MWh: 2,152,310

Please see page 53 in our 2023 Sustainability Reportfor footnotes.

302-3	Energy intensity	•	Energy intensity by site (MWh per site): 235
		•	Energy reduction performance by site as a percentage (%): 4.6%
GRI 303: Water and Effluents
303-1	Interactions with water	In FY23, Couche-Tard installed new water recycling (Water Reclaim) units at over 30 locations.
	as a shared resource	ACT also recently installed RO Reject Recovery water systems at 130 locations, where the
		recovered water is reused on specific wash cycles. These systems save an estimated
		217 million litres of water per year.
		For additional details refer to page 18 of our 2023 Sustainability Report.
303-3	Water withdrawal	•	Water withdrawn (megalitres): 10,287
		•	Water intensity by site (megalitres): 1.6
		•	Water reduction performance by site (%): 9.7%

For additional details refer to pages 52-53 of our 2023 Sustainability Report.

GRI 305: Emissions

305-1 Direct (Scope 1) In FY23, our direct (Scope 1) GHG emissions equal 121,557 metric tons of CO2 equivalent.

GHG emissions

For additional details, please refer to page 47 and 52-53 of our 2023 Sustainability Report.

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GRI Code	Description	Disclosures
305-2	Energy indirect	In FY23, our indirect (Scope 2) GHG emissions equal 643,930 metric tons of CO2 equivalent.
	(Scope 2)	For additional details, please refer to page 47 and 52-53 of our 2023 Sustainability Report.
	GHG emissions
305-3	Other indirect	As outlined in our 2023 Sustainability Report(page 47), over the past year, we completed a
	(Scope 3)	Scope 3 screening based on available data to identify hotspots for future quantification and
	GHG emissions	disclosure. Results from this screening exercise revealed that, in total, upstream emissions from
		purchased goods and services (fuel and merchandise) and downstream emissions from the use
		of sold products (fuel), account for the bulk of our Scope 3 emissions.
305-4	GHG emissions	•	GHG emission intensity by site: 68.5 tCO2e
	intensity	•	GHG reduction performance by site (%): -15.9%
305-5	Reduction of GHG	For an overview of our energy reduction measures refer to page 19 in our 2023 Sustainability
	emissions	Report.
GRI 403: Occupational Health and Safety
403-1	Occupational	Our Global HSE Strategy focuses around a common goal: Keeping people safe. We are
	health and safety	continuously improving our programs, procedures, training, and facilities to ensure a safe and
	management system	healthy working environment. Globally, we are governed by the presiding bodies in each country
		where we operate, such as OSHA in the United States, CCOHS in Canada, and others.
403-2	Hazard identification,	In efforts to ensure a safe work environment, our Global HSE Strategy includes data collection
	risk assessment, and	from all company-owned stores into a central case system on three broad categories: Injuries,
	incident investigation	crime, and property damage.
		For injury tracking, we use lagging indicators of incident classification to focus our efforts on
		the most prevalent risks. In North America, in FY23 we developed a standardized root cause
		investigative program to be performed after incidents which cause employee injury. This was
		in the early stages of adoption at the close of the year. In Europe, we implemented a common
		framework focusing on a safe working environment, called a WEAT audit. Compliance is
		followed up through audits and a percentage score.
		In taking steps to protect team members from harassment and assault, we deploy country
		specific programs based on identified needs. For example, through a survey, our Norwegian
		diversity and inclusion team detected higher than anticipated and indicated in HSE reporting
		aggressions towards our team members. To address this, a harassment combat framework was
		created by our European HSE teams. As part of this program, a simplified QR-based reporting
		mechanism was introduced, making it easier to report this type of unacceptable behaviour, and
		giving us better visibility into a previously untracked issue. The QR code solution will also be
		evaluated for other HSE uses.
403-3	Occupational health	We know that when team members are healthy, they are ready to provide the best possible
	services	customer experience. Keeping in mind the differences between social benefits generally
		provided in Europe vs North America, we strive to provide needed services to our team
		members. We also offer an employee assistance program, an on-demandphone-based hotline
		service which provides crisis counseling, as well as other directive services for financial or legal
		help, daycare sourcing, and others. Lastly, there are multiple levels of health insurance available
		for employees and their families, including the use of HSA or FSA funds.
403-4	Worker participation,	In North America, we created Health, Safety and Environment (HSE) networks that focus
	consultation, and	on communication between and among business units which closely resemble established
	communication on	processes in Europe. In this network, team members at multiple levels of operations are
	occupational health	empowered to elevate safety-related concerns in addition to the standard case management
	and safety	process, as well as communicate best practices for safe work. Each North American business
		unit has a Region Operations Director, several market managers, and a team member in each
		sore, all committed to communicating with each other about safe working practices and existing
		risks.
403-5	Worker training on	All new employees receive training approximately 5 hours of safety training at the time of hire,
	occupational health	depending on local requirements. Topics include general safety, ladder safety, lifting safety,
	and safety	and food safety. Approximately 3 hours of this is considered gamified training: 2 hours max
		for Safety Star and 1 hour max for Food Safety Hero. In addition to centralized training on age
		restricted sales, each Business Unit maintains locally applicable training around the sale of age
		restricted products.
403-6	Promotion of worker	We offer an employee assistance program, an on-demandphone-based hotline service which
	health	provides crisis counseling, as well as other directive services for financial or legal help, daycare
		sourcing, and others. Lastly, there are multiple levels of health insurance available for employees
		and their families, including the use of HSA or FSA funds.
403-7	Prevention and	We engage with suppliers through a due diligence process to understand and assess supplier
	mitigation of	programs. We look at business integrity, quality, health and safety, labour conditions, human
	occupational health	rights, environmental issues, and ethical practices, among other topics. In the U.S. and Canada,
	and safety impacts	we have clauses on environmental issues, safety, security, and ethics. In Europe, suppliers are
	directly linked by	required to complete our supplier declaration to attest their commitment of compliance to our
	business relationships	requirements, which includes our environmental, social, and governance expectations.
403-9	Work-related injuries	•	Fatalities (number): 0
		•	High consequence work-related injuries (number): 77
		•	Rate of high consequence work-related injuries (rate): 0.12
		•	Recordable work-related injuries (number): 1,906
		•	Rate of recordable work-related injuries (rate): 2.8

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