GRI Guideline Comparison Table
| GRI 102： General Disclosures | ||
|---|---|---|
| 1. Organizational profile | ||
| 102-1 | Name of the organization | Sustainability Report 2022: P4 Annual Report 2022: P246 Value Report 2022: P38 Web：Corporate Outline |
| 102-2 | Activities, brands, products and services | Annual Report 2022: PP20−21, PP73−78 Value Report 2022: PP13−14 Web：Our Businesses |
| 102-3 | Location of headquarters | Sustainability Report 2022: P80 Annual Report 2022: P246 |
| 102-4 | Location of operations | Annual Report 2022: P244 |
| 102-5 | Ownership and legal form | Sustainability Report 2022: P4 Annual Report 2022: P246 Value Report 2022: P38 Web：Corporate Outline |
| 102-6 | Markets served | Annual Report 2022: P8 Value Report 2022: PP13−14 Web：Our Businesses |
| 102-7 | Scale of the organization | Sustainability Report 2022: P4 Annual Report 2022: P246 Value Report 2022: PP13−14 |
| 102-8 | Information on employees and other workers | Sustainability Report 2022: P72−73 |
| 102-9 | Supply chain | Value Report 2022: PP13−14 |
| 102-10 | Significant changes to the organization and its supply chain | − |
| 102-11 | Precautionary Principle or approach | Sustainability Report 2022: PP19−28, P34, PP38−39, P53, P57, P68, P70 Annual Report 2022: PP31−32, PP44−45, PP51−52, PP64−72 Web：Business Management |
| 102-12 | External initiatives | Sustainability Report 2022: P14 Annual Report 2022: P16 |
| 102-13 | Membership of associations | Sustainability Report 2022: P14 Annual Report 2022: P16 Web：Business Management |
| 2. Strategy | ||
| 102-14 | Statement from senior decision-maker | Sustainability Report 2022: PP2−3 Annual Report 2022: PP4−10 |
| 102-15 | Key impacts, risks and opportunities | Sustainability Report 2022: P5, P7, PP19−28 Annual Report 2022: PP17−19, PP44-45, PP64−72 |
| 3. Ethics and integrity | ||
| 102-16 | Values, principles, standards and norms of behavior | Sustainability Report 2022: P8, P10, P69 Annual Report 2022: P7, P53 Value Report 2022: PP15−16 |
| 102-17 | Mechanisms for advice and concerns about ethics | Sustainability Report 2022: P68, P71 Annual Report 2022: PP53−57 Web：Business Management |
| 4. Governance | ||
| 102-18 | Governance structure | Sustainability Report 2022: P12, P57 Annual Report 2022: PP33−43 Web：Business Management |
| 102-19 | Delegating authority | Sustainability Report 2022: P12 Annual Report 2022: PP33−39 Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-20 | Executive-level responsibility for economic, environmental and social topics | Sustainability Report 2022: P12 |
| 102-21 | Consulting stakeholders on economic, environmental and social topics | Sustainability Report 2022: P11, P12, PP16−17 PP57−58 Annual Report 2022: P16 |
| 102-22 | Composition of the highest governance body and its committees | Annual Report 2022: PP33−43, P241 Web：Business Management |
| 102-23 | Chair of the highest governance body | Annual Report 2022: PP33−35, P241 Web：Business Management |
| 102-24 | Nominating and selecting the highest governance body | Annual Report 2022: PP33−36 Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-25 | Conflicts of interest | Annual Report 2022: PP33−43 |
| 102-26 | Role of highest governance body in setting purpose, values and strategy | Annual Report 2022: PP33−35, P241 Web：Business Management |
| 102-27 | Collective knowledge of highest governance body | Annual Report 2022: PP33−38 |
| 102-28 | Evaluating the highest governance body’s performance | Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-29 | Identifying and managing economic, environmental and social impacts | Sustainability Report 2022: PP5−7, PP11−12, PP19−28, P34, P38−39, P53, P57, P70 Annual Report 2022: PP16−19 |
| 102-30 | Effectiveness of risk management processes | Sustainability Report 2022: P34, P38 Annual Report 2022: PP64−72 |
| 102-31 | Review of economic, environmental and social topics | Sustainability Report 2022: P12 |
| 102-32 | Highest governance body’s role in sustainability reporting | Sustainability Report 2022: P12 Annual Report 2022: PP33−39 Web：Business Management |
| 102-33 | Communicating critical concerns | Sustainability Report 2022: P12 Annual Report 2022: P33−39 Web：Business Management |
| 102-34 | Nature and total number of critical concerns | − |
| 102-35 | Remuneration policies | Annual Report 2022: P39, PP233−238 Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-36 | Process for determining remuneration | Annual Report 2022: P39, PP233−238 Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-37 | Stakeholders’ involvement in remuneration | Annual Report 2022: P39, PP233−238 Web：Business Management, Disclosure based on the Corporate Governance Code |
| 102-38 | Annual total compensation ratio | − |
| 102-39 | Percentage increase in annual total compensation ratio | − |
| 5. Stakeholder engagement | ||
| 102-40 | List of stakeholder groups | Sustainability Report 2022: P8, P57 |
| 102-41 | Collective bargaining agreements | Sustainability Report 2022: P63 |
| 102-42 | Identifying and selecting stakeholders | Sustainability Report 2022: P8, P57 |
| 102-43 | Approach to stakeholder engagement | Sustainability Report 2022: PP16−17, PP57−58 Value Report 2022: PP3−8, PP25−28 |
| 102-44 | Key topics and concerns raised | Sustainability Report 2022: PP16−17 Value Report 2022: PP3−8, PP25−28 |
| 6. Reporting practice | ||
| 102-45 | Entities included in the consolidated financial statements | Annual Report 2022: PP79−82, PP90-91, P243 |
| 102-46 | Defining report content and topic boundaries | Sustainability Report 2022: P1, P10 |
| 102-47 | List of material topics | Sustainability Report 2022: P11, P44, P52, P56, P59, P67 |
| 102-48 | Restatements of information | Not applicable |
| 102-49 | Changes in reporting | Not applicable |
| 102-50 | Reporting period | Sustainability Report 2022: P1 |
| 102-51 | Date of most recent report | Sustainability Report 2022: P1 |
| 102-52 | Reporting cycle | Sustainability Report 2022: P1 |
| 102-53 | Contact point for questions regarding the report | Sustainability Report 2022: P80 |
| 102-54 | Claims of reporting in accordance with the GRI Standards | Sustainability Report 2022: P1, PP74−77 |
| 102-55 | GRI content index | Sustainability Report 2022: PP74−77 |
| 102-56 | External assurance | − |
| GRI 201: Economic Performance | ||
|---|---|---|
| Management approach disclosures | Annual Report 2022: P83−132 | |
| 201-1 | Direct economic value generated and distributed | Annual Report 2022: P83−132 Web：Financial Information |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability Report 2022: PP19−28 Annual Report 2022: PP17−19 |
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Report 2022: PP101−104 |
| GRI 203: Indirect Economic Impacts | ||
| Management approach disclosures | Sustainability Report 2022: P8, PP34−35 Annual Report 2022: PP58−60 Value Report 2022: PP21−24, PP29−36 |
|
| 203-2 | Significant indirect economic impacts | Sustainability Report 2022: PP32−33, PP45−49 Annual Report 2022: PP58−60 Value Report 2022: PP21−24, PP29−36 Web：Initiatives |
| GRI 205: Anti-Corruption | ||
| Management approach disclosures | Sustainability Report 2022: P53 | |
| GRI 207: Tax | ||
| Management approach disclosures | Annual Report 2022: P12 | |
| 207-1 | Approach to tax | Annual Report 2022: P12 |
| 207-2 | Tax governance, control and risk management | Annual Report 2022: P12 |
| 207-4 | Country-by-country reporting | Annual Report 2022: P12 |
| GRI 302: Energy | ||
| Management approach disclosures | − | |
| 302-1 | Energy consumption within the organization | Sustainability Report 2022: P72 |
| GRI 305: Emissions | ||
| Management approach disclosures | Sustainability Report 2022: P8, PP19−28 Annual Report 2022: PP17−19 |
|
| 305-1 | Direct (Scope 1) GHG emissions | Sustainability Report 2022: P28, P72 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Sustainability Report 2022: P28, P72 |
| 305-3 | Other indirect (Scope 3) GHG emissions | Sustainability Report 2022: P72 |
| GRI 306: Waste | ||
| Management approach disclosures | − | |
| 306-2 | Waste by type and disposal method | Sustainability Report 2022: P72 |
| GRI 401: Employment | ||
|---|---|---|
| Management approach disclosures | Sustainability Report 2022: PP60−62 | |
| 401-1 | New employee hires and employee turnover | Sustainability Report 2022: P72 |
| 401-3 | Parental leave | Sustainability Report 2022: P62, P73 |
| GRI 402: Labor/Management Relations | ||
| Management approach disclosures | Sustainability Report 2022: P63 | |
| GRI 403: Occupational Health and Safety | ||
| Management approach disclosures | Sustainability Report 2022: P63 | |
| 403-3 | Occupational health services | Sustainability Report 2022: P63 |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability Report 2022: P63 |
| 403-6 | Promotion of worker health | Sustainability Report 2022: P63 |
| GRI 404: Training and Education | ||
| Management approach disclosures | Sustainability Report 2022: P64 Annual Report 2022: PP61−63 |
|
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Sustainability Report 2022: PP64−65 Annual Report 2022: PP61−63 |
| GRI 405: Diversity and Equal Opportunity | ||
| Management approach disclosures | Sustainability Report 2022: PP42−43, P60 Annual Report 2022: P63 |
|
| 405-1 | Diversity of governance bodies and employees | Sustainability Report 2022: PP42−43, PP60−62, P72−73 |
| GRI 412: Human Rights Assessment | ||
| Management approach disclosures | Sustainability Report 2022: P10, PP69−70 | |
| 412-2 | Employee training on human rights policies or procedures | Sustainability Report 2022: P70 |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Sustainability Report 2022: P10, PP38−39 |