GRI Content Index
GRI Content Index
For sustainability-related information, we refer to the GRI Sustainability Reporting Standards. The sections listed in this cross-reference table are shown below.
General Disclosures
| GRI Standards | Disclosures | Integrated Report 2024 |
ESG Databook 2025 |
Related Sites/Documents | |
| GRI2: General Disclosures 2021 | 1. The Organization and its reporting practices | ||||
| 2-1 | Organizational details | - | 5 | Company Profile, Locations | |
| 2-2 | Entities included in the organization’s sustainability reporting | - | 2 |
Company Profile,
Locations Securities report(Description of Business) |
|
| 2-3 | Reporting period, frequency and contact point | - | 2 | - | |
| 2-4 | Restatements of information | - | 72-74 |
ESG Data *Annotated where applicable |
|
| 2-5 | External assurance | - | - | - | |
| 2. Activities and workers | |||||
| 2-6 | Activities, value chain and other business relationships | 7 | 36 |
Supply Chain Management Securities report(Description of Business) |
|
| 2-7 | Employees | - | 73 |
ESG Data(Human Resources) Securities report(Employee Status) |
|
| 2-8 | Workers who are not employees | - | 73 | ESG Data(Human Resources) | |
| 3. Governance | |||||
| 2-9 | Governance structure and composition | 35-36 | 60 |
Corporate Governance Securities report (Status of Corporate Governance) |
|
| 2-10 | Nomination and selection of the highest governance body | 35 | 60 |
Corporate Governance Corporate Governance Report |
|
| 2-11 | Chair of the highest governance body | 35 | 60 |
Corporate Governance Corporate Governance Report |
|
| 2-12 | Role of the highest governance boy in overseeing the management of impacts | - | 60-62 |
Corporate Governance Internal Control Activities Corporate Governance Report |
|
| 2-13 | Delegation of responsibility for managing impacts | - |
9,
14,
34,
49, 60, 63, 65, 66, 68 |
Sustainability Corporate Governance |
|
| 2-14 | Role of the highest governance body in sustainability reporting | - | 9 | Sustainability | |
| 2-15 | Conflicts of interest | - | 65 |
Corporate Governance Securities report (Status of Corporate Governance) Corporate Governance Report |
|
| 2-16 | Communication of critical concerns | - | 63 |
Corporate Governance Internal Control Activities Notice of General Meeting of Shareholders Corporate Governance Report |
|
| 2-17 | Collective knowledge of the highest governance body | 35 | 60 |
Corporate Governance Notice of General Meeting of Shareholders (Skills Matrix) |
|
| 2-18 | Evaluation of the performance of the highest governance body | 35-36 | 60 |
Corporate Governance Corporate Governance Report |
|
| 2-19 | Remuneration policies | 36 | 60 |
Corporate Governance Securities report (Status of Corporate Governance) Notice of General Meeting of Shareholders Corporate Governance Report |
|
| 2-20 | Process to determine remuneration | 36 | 60 |
Corporate Governance Securities report (Status of Corporate Governance) Notice of General Meeting of Shareholders Corporate Governance Report |
|
| 2-21 | Annual total compensation ratio | - | - |
Securities report (Status of Corporate Governance) |
|
| 4. Strategy, policies and practices | |||||
| 2-22 | Statement on sustainable development strategy | 12 | 26 |
Top Message Disclosure based on TCFD recommendations |
|
| 2-23 | Policy commitments | 16 |
6,
8,
14,
33, 34, 36, 37, 39, 40, 42, 47, 49, 60, 62, 64, 65, 66, 67, 68, 70 |
Sustainability Corporate Governance IR Information |
|
| 2-24 | Embedding policy commitments | - |
9,
14,
34,
49, 60, 63, 65, 66, 68 |
Sustainability Corporate Governance |
|
| 2-25 | Processes to remediate negative impacts | - | 63-68 | Internal Control Activities | |
| 2-26 | Mechanisms for seeking advice and raising concerns | - | 36, 40, 63-68 |
Respect for human rights Internal Control Activities Supply Chain Management |
|
| 2-27 | Compliance with laws and regulations | 4 | 6, 63 | High-level concepts of the Topre Group | |
| 2-28 | Membership associations | - | - | - | |
| 5. Stakeholder engagement | |||||
| 2-29 | Approach to stakeholder engagement | 7 | 10, 11, 39 |
Sustainability Human Resources |
|
| 2-30 | Collective bargaining agreements | - | 46 |
Human Resources Securities Report(Status of Employees) |
|
Material Topics
| GRI Standards | Disclosures | Integrated Report 2024 |
ESG Databook 2025 |
Related Sites/Documents | |
| GRI3: Material Topics 2021 |
3-1 | Process to determine material topics | 8 | 11 | Sustainability |
| 3-2 | List of material topics | 8 | 11 | Sustainability | |
| 3-3 | Management of material topics | 8 | 11 | Sustainability | |
Economic
| GRI Standards | Disclosures | Integrated Report 2024 |
ESG Databook 2025 |
Related Sites/Documents | |
| GRI201: Economic Performance 2016 | 201-1 | Direct economic value generated and distributed | - | 53-58 |
Social Contribution Activities Securities Report(Consolidated Financial Statements) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 28-29 | 26-28 |
Disclosure based on TCFD recommendations Securities Report(Sustainability) |
|
| 201-3 | Defined benefit plan obligations and other retirement plans | - | - | Securities Report(Retirement benefit related expenses) | |
| 201-4 | Financial assistance received from government | - | - | - | |
| GRI202: Market Presence 2016 | 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 | - | - | - | |
| GRI203: Indirect Economic Impacts 2016 | 203-1 | Infrastructure investments and services supported | - | 53-58 | Social Contribution Activities |
| 203-2 | Significant indirect economic impacts | - | - | - | |
| GRI204: Indirect Economic Impacts 2016 | 204-1 | Proportion of spending on local suppliers | - | - | - |
| GRI205: Anti-corruption 2016 |
205-1 | Operations assessed for risks related to corruption | - | - | - |
| 205-2 | Communication and training about anti-corruption policies and procedures | - | 63, 65 | Internal Control Activities | |
| 205-3 | Confirmed incidents of corruption and actions taken | - | - | ESG Data（Compliance） | |
| GRI206: Anti-competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | - | - |
| GRI207: Tax 2019 | 207-1 | Approach to tax | - | - | Tax Policy |
| 207-2 | Tax governance, control, and risk management | - | - | Tax Policy | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | - | - | |
| 207-4 | Country-by-country reporting | - | - | - | |
Environmental
| GRI Standards | Disclosures | Integrated Report 2024 |
ESG Databook 2025 |
Related Sites/Documents | |
| GRI301: Materials 2016 | 301-1 | Materials used by weight or volume | 7 | - | ESG Data（Raw material usage） |
| 301-2 | Recycled input materials used | - | - | - | |
| 301-3 | Reclaimed products and their packaging materials | - | - | - | |
| GRI302: Energy 2016 | 302-1 | Energy consumption within the organization | - | 72 | ESG Data（Energy usage） |
| 302-2 | Energy consumption outside of the organization | - | 72 | ESG Data（CO₂ Emissions Scope3） | |
| 302-3 | Energy intensity | - | - | - | |
| 302-4 | Reduction of energy consumption | - | 25-31 | Responding to Climate Change | |
| 302-5 | Reductions in energy requirements of products and services | - | 16-18 | Environmentally-considerate products | |
| GRI303: Water and Effluents 2018 | 303-1 | Interactions with water as a shared resource | - | - | - |
| 303-2 | Management of water discharge-related impacts | - | - | - | |
| 303-3 | Water withdrawal | - | 72 | ESG Data（Water withdrawal） | |
| 303-4 | Water discharge | - | - | - | |
| 303-5 | Water consumption | - | - | - | |
| GRI304: Biodiversity 2016 |
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 | - | 22-23 | Environmental Activities | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - | - | - | |
| GRI305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | 24 | 72 | ESG Data（CO₂ Emissions Scope1） |
| 305-2 | Energy indirect (Scope 2) GHG emissions | 24 | 72 | ESG Data（CO₂ Emissions Scope2） | |
| 305-3 | Other indirect (Scope 3) GHG emissions | 24 | 25, 72 | ESG Data（CO₂ Emissions Scope3） | |
| 305-4 | GHG emissions intensity | 24 | 72 | - | |
| 305-5 | Reduction of GHG emissions | 27 | 24 | Indicators and Targets | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - | - | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | - | ESG Data（Environmental Impact of Other） | |
| GRI306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | - | - | - |
| 306-2 | Management of significant waste-related impacts | - | - | - | |
| 306-3 | Waste generated | - | 72 | ESG Data（Waste generated） | |
| 306-4 | Waste diverted from disposal | - | - | ESG Data（Waste generated） | |
| 306-5 | Waste directed to disposal | - | - | ESG Data（Waste generated） | |
| GRI308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria | - | 38 | Supply Chain Management |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | - | - | |
Social
| GRI Standards | Disclosures | Integrated Report 2024 |
ESG Databook 2025 |
Related Sites/Documents | |
| GRI401: Employment 2016 |
401-1 | New employee hires and employee turnover | - | 73 | ESG Data（Employees） |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - | - | |
| 401-3 | Parental leave | - | 45, 73 |
Human Resources ESG Data（Employees） |
|
| GRI402: Labor/Management Relations 2016 | 402-1 | Minimum notice periods regarding operational changes | - | - | - |
| GRI403: Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system | - | 49-51 | Safety and Health |
| 403-2 | Hazard identification, risk assessment, and incident investigation | - | 49-51 | Safety and Health | |
| 403-3 | Occupational health services | - | 52 | Safety and Health | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | - | 50 | Safety and Health | |
| 403-5 | Worker training on occupational health and safety | - | 51 | Safety and Health | |
| 403-6 | Promotion of worker health | - | 52 | Safety and Health | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | 50 | Safety and Health | |
| 403-8 | Workers covered by an occupational health and safety management system | - | - | Safety and Health | |
| 403-9 | Work-related injuries | - | 74 | ESG Data（Safety and Health） | |
| 403 -10 |
Work-related ill health | - | - | - | |
| GRI404: Training and Education 2016 | 404-1 | Average hours of training per year per employee | - | - | ESG Data（Employees） |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | - | 47-48 | Human Resources | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | - | - | |
| GRI405: Diversity and Equal Opportunity 2016 | 405-1 | Diversity of governance bodies and employee | 37 | 43 | Human Resources |
| 405-2 | Ratio of basic salary and remuneration of women to men | - | 73 | ESG Data（Male-female wage differences） | |
| GRI406: Non-discrimination 2016 | 406-1 | Incidents of discrimination and corrective actions taken | - | - | - |
| GRI407: Freedom of Association and Collective Bargaining 2016 | 407-1 | Operations and suppliers in which the freedom of association and collective bargaining may be at risk | - | - | - |
| GRI408: Child Labor 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labor | - | 38 | Supplier CSR Guidelines |
| GRI409: Forced or Compulsory Labor 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | 38 | Supplier CSR Guidelines |
| GRI410: Security Practices 2016 | 410-1 | Security personnel trained in human rights policies or procedures | - | - | - |
| GRI411: Rights of Indigenous Peoples 2016 | 411-1 | Incidents of violations involving rights of indigenous peoples | - | - | - |
| GRI413: Local Communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs | - | 53-58 |
Social Contribution Activities ESG Data（Social Contribution Activities） |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | - | - | |
| GRI414: Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria | - | 36-38 | Supply Chain Management |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | 36-38 | Supply Chain Management | |
| GRI415: Public Policy 2016 |
415-1 | Political contributions | - | - | ESG Data（compliance） |
| GRI416: Customer Health and Safety 2016 | 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 and services | - | - | Improvement measures information | |
| GRI417: Marketing and Labeling 2016 | 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 | - | - | - | |
| GRI418: Customer Privacy 2016 | 418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | - | - | - |
Last updated：October 22, 2025