GRI Sustainability Reporting Guideline

Our website refers to "GRI Sustainability Reporting Standards". (As of October 2023)

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

3. Governance

Indicator References
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body -
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio -

5. Stakeholder engagement

GRI 3: Material Topics 2021

GRI 200: Economic

GRI 202: Market Presence

Indicator References
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -

GRI 203: Indirect Economic Impacts

Indicator References
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -

GRI 204: Procurement Practices

Indicator References
204-1 Proportion of spending on local suppliers -

GRI 205: Anti-corruption

Indicator References
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken

GRI 206: Anti-competitive Behavior

Indicator References
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -

GRI 207: Tax

Indicator References
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting -

GRI: 300 Environment

GRI 301: Materials

Indicator References
301-1 Materials used by weight or volume -
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials -

GRI 302: Energy

Indicator References
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization -
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services -

GRI 303: Water and Effluents

GRI 304: Biodiversity

Indicator References
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas -
304-2 Significant impacts of activities, products and services on biodiversity -
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -

GRI 306: Waste

Indicator References
306-1 Waste generation and significant waste-related impacts -
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

GRI 308: Supplier Environmental Assessment

Indicator References
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

GRI 400: Social

GRI 401: Employment

Indicator References
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave

GRI 402: Labor/Management Relations

Indicator References
402-1 Minimum notice periods regarding operational changes -

GRI 403: Occupational Health and Safety

Indicator References
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health -

GRI 404: Training and Education

Indicator References
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews -

GRI 406: Non-discrimination

Indicator References
406-1 Incidents of discrimination and corrective actions taken -

GRI 407: Freedom of Association and Collective Bargaining

Indicator References
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI 408: Child Labor

Indicator References
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor

Indicator References
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices

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

GRI 411: Rights of Indigenous Peoples

Indicator References
411-1 Incidents of violations involving rights of indigenous peoples -

GRI 413: Local Communities

Indicator References
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -

GRI 414: Supplier Social Assessment

Indicator References
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

GRI 415: Public Policy

Indicator References
415-1 Political contributions

GRI 416: Customer Health and Safety

Indicator References
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services -

GRI 417: Marketing and Labeling

Indicator References
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications -

GRI 418: Customer Privacy

Indicator References
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data -