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
2024
Related Sites/Documents
GRI2: General Disclosures 2021 1. The Organization and its reporting practices
2-1 Organizational details - - Company Profile, Locations
2-2 Entities included in the organization’s sustainability reporting - 1 Company Profile, Locations
Securities report(Description of Business)
2-3 Reporting period, frequency and contact point - 1 -
2-4 Restatements of information - 30-32 ESG Data
*Annotated where applicable
2-5 External assurance - - -
2. Activities and workers
2-6 Activities, value chain and other business relationships 7 16 Supply Chain Management
Securities report(Description of Business)
2-7 Employees - 31 ESG Data(Human Resources)
Securities report(Employee Status)
2-8 Workers who are not employees - 31 ESG Data(Human Resources)
3. Governance
2-9 Governance structure and composition 35-36 25 Corporate Governance
Securities report
(Status of Corporate Governance)
2-10 Nomination and selection of the highest governance body 35 25 Corporate Governance
Corporate Governance Report
2-11 Chair of the highest governance body 35 25 Corporate Governance
Corporate Governance Report
2-12 Role of the highest governance boy in overseeing the management of impacts - 25-26 Corporate Governance
Internal Control Activities
Corporate Governance Report
2-13 Delegation of responsibility for managing impacts - 2, 6, 15, 21,
25-28
Sustainability
Corporate Governance
2-14 Role of the highest governance body in sustainability reporting - 2-3 Sustainability
2-15 Conflicts of interest - 25-27 Corporate Governance
Securities report
(Status of Corporate Governance)

Corporate Governance Report
2-16 Communication of critical concerns - 25-26 Corporate Governance
Internal Control Activities
Notice of General Meeting of Shareholders
Corporate Governance Report
2-17 Collective knowledge of the highest governance body 35 25 Corporate Governance
Notice of General Meeting of Shareholders
(Skills Matrix)
2-18 Evaluation of the performance of the highest governance body 35-36 25-26 Corporate Governance
Corporate Governance Report
2-19 Remuneration policies 36 26 Corporate Governance
Securities report
(Status of Corporate Governance)

Notice of General Meeting of Shareholders
Corporate Governance Report
2-20 Process to determine remuneration 36 26 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 11 Top Message
Disclosure based on TCFD recommendations
2-23 Policy commitments 16 1, 2, 6, 15-17,
20, 25-29
Sustainability
Corporate Governance
IR Information
2-24 Embedding policy commitments - 2, 6, 15, 21,
25-28
Sustainability
Corporate Governance
2-25 Processes to remediate negative impacts - 26-28 Internal Control Activities
2-26 Mechanisms for seeking advice and raising concerns - 16, 17, 26-28 Respect for human rights
Internal Control Activities
Supply Chain Management
2-27 Compliance with laws and regulations 4 1, 26 High-level concepts of the Topre Group
2-28 Membership associations - - -
5. Stakeholder engagement
2-29 Approach to stakeholder engagement 7 3, 17 Sustainability
Human Resources
2-30 Collective bargaining agreements - 19 Human Resources
Securities Report(Status of Employees)

Material Topics

GRI Standards Disclosures Integrated
Report 2024
ESG Databook
2024
Related Sites/Documents
GRI3: Material Topics
2021
3-1 Process to determine material topics 8 3 Sustainability
3-2 List of material topics 8 3-5 Sustainability
3-3 Management of material topics 8 3-5 Sustainability

Economic

GRI Standards Disclosures Integrated
Report 2024
ESG Databook
2024
Related Sites/Documents
GRI201: Economic Performance 2016 201-1 Direct economic value generated and distributed - 22-24 Social Contribution Activities
Securities Report(Consolidated Financial Statements)
201-2 Financial implications and other risks and opportunities due to climate change 28-29 11-12 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 - 22-24 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 - 27 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
2024
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 - 30 ESG Data(Energy usage)
302-2 Energy consumption outside of the organization - 30 ESG Data(CO₂ Emissions Scope3)
302-3 Energy intensity - - -
302-4 Reduction of energy consumption - 10-14 Responding to Climate Change
302-5 Reductions in energy requirements of products and services - 7 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 - 30 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 - 9 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 30 ESG Data(CO₂ Emissions Scope1)
305-2 Energy indirect (Scope 2) GHG emissions 24 30 ESG Data(CO₂ Emissions Scope2)
305-3 Other indirect (Scope 3) GHG emissions 24 10, 30 ESG Data(CO₂ Emissions Scope3)
305-4 GHG emissions intensity 24 30 -
305-5 Reduction of GHG emissions 27 10 Indicators and Targets
305-6 Emissions of ozone-depleting substances (ODS) - - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions - - -
GRI306: Waste 2020 306-1 Waste generation and significant waste-related impacts - - -
306-2 Management of significant waste-related impacts - - -
306-3 Waste generated - 30 ESG Data(Waste generated)
306-4 Waste diverted from disposal - - -
306-5 Waste directed to disposal - - -
GRI308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria - 16 Supply Chain Management
308-2 Negative environmental impacts in the supply chain and actions taken - - -

Social

GRI Standards Disclosures Integrated
Report 2024
ESG Databook
2024
Related Sites/Documents
GRI401: Employment
2016
401-1 New employee hires and employee turnover - 31 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 - 19, 32 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 - 21 Safety and Health
403-2 Hazard identification, risk assessment, and incident investigation - 21 Safety and Health
403-3 Occupational health services - 21 Safety and Health
403-4 Worker participation, consultation, and communication on occupational health and safety - 21 Safety and Health
403-5 Worker training on occupational health and safety - 21 Safety and Health
403-6 Promotion of worker health - 21 Safety and Health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships - 21 Safety and Health
403-8 Workers covered by an occupational health and safety management system - - -
403-9 Work-related injuries - 32 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 - 20 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 18 Human Resources
405-2 Ratio of basic salary and remuneration of women to men - 32 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 - 16 Supplier CSR Guidelines
GRI409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - 16 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 - 22-24 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 - 16 Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken - 16 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:2025/02/04