SASB GRI GRI DISCLOSURE TITLE RESPONSE OR DISCLOSURE LOCATION 102-27 Collective knowledge of highest governance body 2021 Statement Our strategy – Director orientation and continuing education, page 31 102-28 Evaluating the highest governance body’s performance 2021 Proxy Statement Board practices and policies – Board and committee evaluations, page 30 102-29 Identifying and managing economic, environmental, and Our approach to ESG, page 11 social impacts Risk management, page 34 Stakeholder engagement, page 35 102-30 Effectiveness of risk management processes Risk management, page 34 2021 Proxy Statement The Board’s role and responsibilities – Role and responsibilities of the Board committees – Audit committee, page 27 102-31 Review of economic, environmental, and social topics ESG oversight and governance, page 11 102-32 Highest governance body’s role in sustainability reporting ESG oversight and governance, page 11 Our ESG report is reviewed by the Nominating and Governance Committee (NGC) on behalf of the Board. 102-33 Communicating critical concerns Ethics hotline, page 37 2021 Proxy Statement Board Practices and Policies – Communications with the Board of Directors, page 33 102-34 Nature and total number of critical concerns AAR discloses material legal proceedings in its SEC reports. 102-35 Remuneration policies 2021 Proxy Statement Director compensation, pages 33-35; Compensation discussion and analysis, pages 39-69 102-36 Process for determining remuneration 2021 Proxy Statement Director compensation, pages 33-35; Compensation discussion and analysis, pages 39-69 102-37 Stakeholders’ involvement in remuneration Stakeholder engagement, page 35 2021 Proxy Statement Our strategy – Stockholder engagement, page 21; Say-on-pay vote, page 51 102-38 Annual total compensation ratio 2021 Proxy Statement Other compensation matters – CEO pay ratio, page 69 47
ESG Report | AAR Page 47 Page 49