GRI Standards Reference Table
GRI2：General Disclosures
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| The organization and its reporting practices | 2-1 | Organizational details | Company Overview | P72 |
| 2-2 | Entities included in the organization’s sustainability reporting | Group Companies | P72 | |
| 2-3 | Reporting period, frequency and contact point | - | P4 | |
| 2-4 | Restatements of information | - | Not applicable | |
| 2-5 | External assurance | - | - | |
| Activities and workers | 2-6 | Activities, value chain and other business relationships | - | P5-6,P20 |
| 2-7 | Employees | - | P75 | |
| 2-8 | Workers who are not employees | - | - | |
| Governance | 2-9 | Governance structure and composition | Strengthening Corporate and Organizational Governance | P60 |
| 2-10 | Nomination and selection of the highest governance body | Strengthening Corporate and Organizational Governance | P60 | |
| 2-11 | Chair of the highest governance body | - | P59 | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Strengthening Corporate and Organizational Governance | P60 | |
| 2-13 | Delegation of responsibility for managing impacts | Strengthening Corporate and Organizational Governance | P60 | |
| 2-14 | Role of the highest governance body in sustainability reporting | Strengthening Corporate and Organizational Governance | P60 | |
| 2-15 | Conflicts of interest | Corporate Governance | - | |
| 2-16 | Communication of critical concerns | Corporate Governance | P61 | |
| 2-17 | Collective knowledge of the highest governance body | Corporate Governance | P61 | |
| 2-18 | Evaluation of the performance of the highest governance body | Strengthening Corporate and Organizational Governance | P61-62 | |
| 2-19 | Remuneration policies | Strengthening Corporate and Organizational Governance | P62 | |
| 2-20 | Process to determine remuneration | Corporate Governance | P62 | |
| 2-21 | Annual total compensation ratio | - | - | |
| Strategy, policies and practices | 2-22 | Statement on sustainable development strategy | Commitment of Top Management | P7-12 |
| 2-23 | Policy commitments | Initiatives for Human Rights | P51-52 | |
| 2-24 | Embedding policy commitments | Initiatives for Human Rights | P51-52 | |
| 2-25 | Processes to remediate negative impacts | Initiatives for Human Rights | P51-52 | |
| 2-26 | Mechanisms for seeking advice and raising concerns | Initiatives for Human Rights | P51-52 | |
| 2-27 | Compliance with laws and regulations | Compliance | P69 | |
| 2-28 | Membership associations | Participation in Initiatives and External Evaluation | - | |
| Stakeholder engagement | 2-29 | Approach to stakeholder engagement | Dialogue with Stakeholders | P58 |
| 2-30 | Collective bargaining agreements | Realizing Flexible Workstyles | - |
GRI3：Material Topics
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| Material Topics | 3-1 | Process to determine material topics | The Seven Priority Issues (Materiality) | P44 |
| 3-2 | List of material topics | The Seven Priority Issues (Materiality) | P45-46 | |
| 3-3 | Management of material topics | The Seven Priority Issues (Materiality) | P45-46 |
GRI101 - 103
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| 101 Biodiversity | 101-1 | Policies to halt and reverse biodiversity loss | Response to Natural Capital and Biodiversity (TNFD) | - |
| 101-2 | Management of biodiversity impacts | Response to Natural Capital and Biodiversity (TNFD) | P49 | |
| 101-3 | Access and benefit-sharing | - | - | |
| 101-4 | Identification of biodiversity impacts | Response to Natural Capital and Biodiversity (TNFD) | - | |
| 101-5 | Locations with biodiversity impacts | Response to Natural Capital and Biodiversity (TNFD) | - | |
| 101-6 | Direct drivers of biodiversity loss | Response to Natural Capital and Biodiversity (TNFD) | - | |
| 101-7 | Changes to the state of biodiversity | Response to Natural Capital and Biodiversity (TNFD) | - | |
| 101-8 | Ecosystem services | Response to Natural Capital and Biodiversity (TNFD) | - |
Economy
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| 201 Economic Performance | 201-1 | Direct economic value generated and distributed | Performance and Financial Highlights | P75-76 |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Response to Climate Change | P47-49 | |
| 201-3 | Defined benefit plan obligations and other retirement plans | - | - | |
| 201-4 | Financial assistance received from government | - | - | |
| 202 Market Presence | 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 | - | - | |
| 203 Indirect Economic Impacts | 203-1 | Infrastructure investments and services supported | - | - |
| 203-2 | Significant indirect economic impacts | - | - | |
| 204 Procurement Practices | 204-1 | Proportion of spending on local suppliers | - | - |
| 205 Anti-corruption | 205-1 | Operations assessed for risks related to corruption | Compliance | P69 |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance | P69 | |
| 205-3 | Confirmed incidents of corruption and actions taken | Compliance | P69 | |
| 206 Anti-competitive Behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Compliance | P69 |
| 207 Tax | 207-1 | Approach to tax | Compliance | P69 |
| 207-2 | Tax governance, control, and risk management | Compliance | P69 | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | - | |
| 207-4 | Country-by-country reporting | - | - |
Environment
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| 301 Materials | 301-1 | Materials used by weight or volume | - | Sustainability Data Book 2025 P3 |
| 301-2 | Recycled input materials used | - | Sustainability Data Book 2025 P3 | |
| 301-3 | Reclaimed products and their packaging materials | - | Sustainability Data Book 2025 P5 | |
| 302 Energy | 302-1 | Energy consumption within the organization | - | Sustainability Data Book 2025 P1 |
| 302-2 | Energy consumption outside of the organization | - | Sustainability Data Book 2025 P1 | |
| 302-3 | Energy intensity | - | Sustainability Data Book 2025 P1 | |
| 302-4 | Reduction of energy consumption | - | P49 | |
| 302-5 | Reductions in energy requirements of products and services | - | P49 | |
| 303 Water and Effluents | 303-1 | Interactions with water as a shared resource | - | P50 |
| 303-2 | Management of water discharge-related impacts | - | P50 | |
| 303-3 | Water withdrawal | - | Sustainability Data Book 2025 P3 | |
| 303-4 | Water discharge | - | Sustainability Data Book 2025 P3 | |
| 303-5 | Water consumption | - | Sustainability Data Book 2025 P3 | |
| 305 Emissions | 305-1 | Direct (Scope 1) GHG emissions | Response to Climate Change | P75 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Response to Climate Change | P75 | |
| 305-3 | Other indirect (Scope 3) GHG emissions | - | P75 | |
| 305-4 | GHG emissions intensity | - | - | |
| 305-5 | Reduction of GHG emissions | Response to Climate Change | P49 | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | Sustainability Data Book 2025 P4 | |
| 306 Waste | 306-1 | Waste generation and significant waste-related impacts | Environmental Conservation | P47,50 |
| 306-2 | Management of significant waste-related impacts | Environmental Conservation | P47,50 | |
| 306-3 | Waste generated | - | Sustainability Data Book 2025 P3 | |
| 306-4 | Waste diverted from disposal | - | Sustainability Data Book 2025 P3 | |
| 306-5 | Waste directed to disposal | - | Sustainability Data Book 2025 P3 | |
| 308 Supplier Environmental Assessment | 308-1 | New suppliers that were screened using environmental criteria | - | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | - |
Society
| Themes | Disclosure Items |
Content Index | Website | Integrated Report 2025 *Contain Sustainability Data Book 2025 |
|---|---|---|---|---|
| 401 Employment | 401-1 | New employee hires and employee turnover | - | Sustainability Data Book 2025 P7-8 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - | |
| 401-3 | Parental leave | Realizing Flexible Workstyles | P42 | |
| 402 Labor/Management Relations | 402-1 | Minimum notice periods regarding operational changes | - | - |
| 403 Occupational Health and Safety | 403-1 | Occupational health and safety management system | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-3 | Occupational health services | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-5 | Worker training on occupational health and safety | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-6 | Promotion of worker health | Well-being | P41-42 | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Safety & Health, Process Safety & Disaster Prevention | P53-55 | |
| 403-9 | Work-related injuries | - | Sustainability Data Book 2025 P10 | |
| 403-10 | Work-related ill health | - | Sustainability Data Book 2025 P10 | |
| 404 Training and Education | 404-1 | Average hours of training per year per employee | Career Autonomy and Increased Growth Opportunities | - |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Career Autonomy and Increased Growth Opportunities | P40 | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | - | |
| 405 Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employees | Promoting Diversity, Equity & Inclusion (DE&I) | Sustainability Data Book 2025 P8 |
| 405-2 | Ratio of basic salary and remuneration of women to men | Promoting Diversity, Equity & Inclusion (DE&I) | Sustainability Data Book 2025 P9 | |
| 406 Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | Initiatives for Human Rights | - |
| 407 Freedom of Association and Collective Bargaining | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Initiatives for Human Rights | - |
| 408 Child Labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | Initiatives for Human Rights | - |
| 409 Forced or Compulsory Labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Initiatives for Human Rights | - |
| 410 Security Practices | 410-1 | Security personnel trained in human rights policies or procedures | - | - |
| 411 Rights of Indigenous Peoples | 411-1 | Incidents of violations involving rights of indigenous peoples | - | - |
| 413 Local Communities | 413-1 | Operations with local community engagement, impact assessments, and development programs | Communicating with the Public | - |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Communicating with the Public | - | |
| 414 Supplier Social Assessment | 414-1 | New suppliers that were screened using social criteria | - | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | - | |
| 415 Public Policy | 415-1 | Political contributions | - | - |
| 416 Customer Health and Safety | 416-1 | Assessment of the health and safety impacts of product and service categories | Providing High Quality Products | P53-56 |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - | - | |
| 417 Marketing and Labeling | 417-1 | Requirements for product and service information and labeling | Providing High Quality Products | P53-56 |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | - | |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | - | |
| 418 Customer Privacy | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - |
