5.1.1Reporting about Non-Financial Information

This annual report has been prepared in accordance with the latest GRI Standards, the revised 2021 Universal Standards. SBM Offshore has used the GRI Standards to determine material aspects for this year’s Annual Report. SBM Offshore has expanded the number of KPIs from 'text claim' to limited assurance, most notably related to Human Rights and Retaining and Developing Employees.