GRI guidelines
Global Reporting Initiative (GRI)
Established in 1997 as a joint project between the Coalition for Environmentally Responsible Economics (CERES), a nonprofit organization in the United States, and the United Nations Environment Programme (UNEP), the GRI aims to improve the contents of sustainability reports to the level of financial reports while attaining the basic conditions of comparability, credibility, accuracy, appropriateness of timing, and verifiability of the information included in the sustainability reports.
We prepared this report by referencing the GRI Sustainability Reporting Standards.
GRI Standards
General Disclosures
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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
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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
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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
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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
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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)