GRI guidelines
GRI Content Index
This sustainability website refers to the GRI Sustainability Reporting Standards (GRI Standards), which are international guidelines for sustainability reporting. The following is a comparison table of the GRI Standards Reference Table.
GRI Standards
General Disclosures
| ITEM | WEB PAGE | |
|---|---|---|
GRI2:General Disclosures 2021
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2-1
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Organizational details
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2-2
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Entities included in the organization’s sustainability reporting
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2-3
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Reporting period, frequency and contact point
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2-4
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Restatements of information
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2-5
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External assurance
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2-6
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Activities, value chain and other business relationships
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2-7
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Employees
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2-8
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Workers who are not employees
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2-9
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Governance structure and composition
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2-10
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Nomination and selection of the highest governance body
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2-11
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Chair of the highest governance body
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2-12
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Role of the highest governance body in overseeing the management of impacts
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2-13
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Delegation of responsibility for managing impacts
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2-14
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Role of the highest governance body in sustainability reporting
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2-15
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Conflicts of interest
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2-16
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Communication of critical concerns
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2-17
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Collective knowledge of the highest governance body
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2-18
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Evaluation of the performance of the highest governance body
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2-19
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Remuneration policies
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2-20
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Process to determine remuneration
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2-21
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Annual total compensation ratio
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－ |
2-22
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Statement on sustainable development strategy
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2-23
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Policy commitments
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2-24
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Embedding policy commitments
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2-25
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Processes to remediate negative impacts
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2-26
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Mechanisms for seeking advice and raising concerns
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2-27
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Compliance with laws and regulations
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－ |
2-28
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Membership associations
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2-29
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Approach to stakeholder engagement
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2-30
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Collective bargaining agreements
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－ |
(210KB)Material Topics
| ITEM | WEB PAGE | |
|---|---|---|
GRI3:Material Topics 2021
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3-1
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Process to determine material topics
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3-2
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List of material topics
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3-3
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Management of material topics
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Economic
| ITEM | WEB PAGE | |
|---|---|---|
GRI201:Economic Performance 2016
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201-1
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Direct economic value generated and distributed
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201-2
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Financial implications and other risks and opportunities due to climate change
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201-3
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Defined benefit plan obligations and other retirement plans
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201-4
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Financial assistance received from government
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－ |
GRI202:Market Presence 2016
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202-1
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Ratios of standard entry level wage by gender compared to local minimum wage
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－ |
202-2
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Proportion of senior management hired from the local community
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－ |
GRI203:Indirect Economic Impacts 2016
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203-1
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Infrastructure investments and services supported
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203-2
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Significant indirect economic impacts
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GRI204:Procurement Practices 2016
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204-1
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Proportion of spending on local suppliers
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－ |
GRI205:Anti-corruption 2016
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205-1
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Operations assessed for risks related to corruption
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205-2
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Communication and training about anti-corruption policies and procedures
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205-3
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Confirmed incidents of corruption and actions taken
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GRI206:Anti-competitive Behavior 2016
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206-1
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Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
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－ |
GRI207:Tax 2019
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207-1
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Approach to tax
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207-2
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Tax governance, control, and risk management
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207-3
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Stakeholder engagement and management of concerns related to tax
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－ |
207-4
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Country-by-country reporting
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Environment
| ITEM | WEB PAGE | |
|---|---|---|
GRI301:Materials 2016
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301-1
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Materials used by weight or volume
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－ |
301-2
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Recycled input materials used
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－ |
301-3
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Reclaimed products and their packaging materials
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－ |
GRI302:Energy 2016
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302-1
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Energy consumption within the organization
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302-2
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Energy consumption outside of the organization
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－ |
302-3
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Energy intensity
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－ |
302-4
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Reduction of energy consumption
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－ |
302-5
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Reductions in energy requirements of products and services
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－ |
GRI303:Water and Effluents 2018
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303-1
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Interactions with water as a shared resource
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303-2
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Management of water discharge-related impacts
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－ |
303-3
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Water withdrawal
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－ |
303-4
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Water discharge
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－ |
303-5
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Water consumption
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GRI304:Biodiversity 2016
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304-1
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Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
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304-2
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Significant impacts of activities, products, and services on biodiversity
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304-3
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Habitats protected or restored
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－ |
304-4
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IUCN Red List species and national conservation list species with habitats in areas affected by operations
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－ |
GRI305:Emissions 2016
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305-1
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Direct (Scope1) GHG emissions
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305-2
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Energy indirect (Scope 2) GHG emissions
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305-3
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Other indirect (Scope3) GHG emissions
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305-4
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GHG emissions intensity
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305-5
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Reduction of GHG emissions
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305-6
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Emissions of ozone-depleting substances (ODS)
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－ |
305-7
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Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
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－ |
GRI306:Waste 2020
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306-1
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Waste generation and significant waste-related impacts
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306-2
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Management of significant waste-related impacts
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306-3
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Waste generated
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306-4
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Waste diverted from disposal
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－ |
306-5
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Waste directed to disposal
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－ |
GRI308:Supplier Environmental Assessment 2016
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308-1
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New suppliers that were screened using environmental criteria
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－ |
308-2
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Negative environmental impacts in the supply chain and actions taken
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－ |
Social
| ITEM | WEB PAGE | |
|---|---|---|
GRI401:Employment 2016
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401-1
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New employee hires and employee turnover
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401-2
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Benefits provided to full-time employees that are not provided to temporary or part-time employees
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－ |
401-3
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Parental leave
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GRI402:Labor/Management Relations 2016
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402-1
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Minimum notice periods regarding operational changes
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－ |
GRI403:Occupational Health and Safety 2018
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403-1
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Occupational health and safety management system
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403-2
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Hazard identification, risk assessment, and incident investigation
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403-3
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Occupational health services
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－ |
403-4
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Worker participation, consultation, and communication on occupational health and safety
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403-5
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Worker training on occupational health and safety
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403-6
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Promotion of worker health
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403-7
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Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
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－ |
403-8
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Workers covered by an occupational health and safety management system
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403-9
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Work-related injuries
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403-10
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Work-related ill health
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－ |
GRI404:Training and Education 2016
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404-1
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Average hours of training per year per employee
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404-2
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Programs for upgrading employee skills and transition assistance programs
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404-3
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Percentage of employees receiving regular performance and career development reviews
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－ |
GRI405:Diversity and Equal Opportunity 2016
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405-1
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Diversity of governance bodies and employees
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405-2
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Ratio of basic salary and remuneration of women to men
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GRI406:Non-discrimination 2016
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406-1
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Incidents of discrimination and corrective actions taken
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GRI407:Freedom of Association and Collective Bargaining 2016
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407-1
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Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
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GRI408:Child Labor 2016
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408-1
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Operations and suppliers at significant risk for incidents of child labor
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GRI409:Forced or Compulsory Labor 2016
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409-1
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Operations and suppliers at significant risk for incidents of forced or compulsory labor
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GRI410:Security Practices 2016
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410-1
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Security personnel trained in human rights policies or procedures
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－ |
GRI411:Rights of Indigenous Peoples 2016
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411-1
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Incidents of violations involving rights of indigenous peoples
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－ |
GRI413:Local Communities 2016
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413-1
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Operations with local community engagement, impact assessments, and development programs
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413-2
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Operations with significant actual and potential negative impacts on local communities
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－ |
GRI414:Supplier Social Assessment 2016
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414-1
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New suppliers that were screened using social criteria
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－ |
414-2
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Negative social impacts in the supply chain and actions taken
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－ |
GRI415:Public Policy 2016
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415-1
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Political contributions
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GRI416:Customer Health and Safety 2016
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416-1
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Assessment of the health and safety impacts of product and service categories
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416-2
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Incidents of non-compliance concerning the health and safety impacts of products and services
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－ |
GRI417:Marketing and Labeling 2016
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417-1
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Requirements for product and service information and labeling
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－ |
417-2
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Incidents of non-compliance concerning product and service information and labeling
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－ |
417-3
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Incidents of non-compliance concerning marketing communications
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－ |
GRI418:Customer Privacy 2016
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418-1
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Substantiated complaints concerning breaches of customer privacy and losses of customer data
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(As of April 2025)