GRI Standards Comparison Table
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Common Standards (GRI 2 and 3)
| GRI Standards | Disclosures | Location | |
|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-1 | Process for determining material items | Materiality Identification Process |
| 3-2 | List of material items | Materiality | |
| 3-3 | Management of material items | Integrated Report | |
Standards by Item (Economy)
| GRI Standards | Disclosures | Location | |
|---|---|---|---|
| GRI201: Economic Performance 2016 | 201-1 | Direct economic value created and distributed |
Securities Report Business Performance and Financial Highlights Dialogue with stakeholders ESG Data |
| 201-2 | Financial impacts and other risks and opportunities of climate change |
Securities Report Response to TCFD Recommendations |
|
| 201-3 | Contributions to defined benefit pension plans and other retirement plans | Securities Report | |
| 201-4 | Financial support received from the government | ||
| GRI202: Local Economic Presence 2016 | 202-1 | Ratio of standard entry-level salary to local minimum wage (by gender) | |
| 202-2 | Percentage of senior management hired from the local community | ||
| GRI203: Indirect Economic Impacts 2016 | 203-1 | Infrastructure investment and support services | Dialogue with stakeholders |
| 203-2 | Significant indirect economic impacts | ||
| GRI204: Procurement Practices 2016 | 204-1 | Percentage of spending on local suppliers | |
| GRI205: Anti-corruption 2016 | 205-1 | Businesses undergoing corruption risk assessment |
Risk Management compliance |
| 205-2 | Communication and training on anti-corruption policies and procedures |
Risk Management compliance |
|
| 205-3 | Confirmed cases of corruption and actions taken | ESG Data | |
| GRI206: Anti-competitive Behavior 2016 | 206-1 | Legal actions taken for anti-competitive, anti-trust and monopoly practices | ESG Data |
| GRI207: Taxes 2019 | |||
| 207-1 | Approach to Taxation | ||
| 207-2 | Tax Governance, Administration and Risk Management | ||
| 207-3 | Tax-related stakeholder engagement and addressing concerns | ||
| 207-4 | Country Reporting | ||
Itemized Standards (Environment)
| GRI Standards | Disclosures | Location | |
|---|---|---|---|
| GRI301: Raw Materials 2016 | 301-1 | Weight or volume of raw materials used | Integrated Report |
| 301-2 | Recycled materials used |
ESG Data resource circulation Containers/packaging |
|
| 301-3 | Recycled products and packaging |
ESG Data resource circulation Containers/packaging |
|
| GRI302: Energy 2016 | 302-1 | Energy consumption within an organization | ESG Data |
| 302-2 | Energy consumption outside the organization | ||
| 302-3 | Energy consumption rate | ||
| 302-4 | Reduce energy consumption | ESG Data | |
| 302-5 | Reducing the energy requirements of products and services | ||
| GRI303: Water and Wastewater 2018 | 303-1 | Interacting with water as a shared resource | Resource Circulation |
| 303-2 | Managing wastewater-related impacts | Resource Circulation | |
| 303-3 | water intake | ESG Data | |
| 303-4 | drainage | ESG Data | |
| 303-5 | Water consumption |
ESG Data resource circulation |
|
| GRI304: Biodiversity 2016 | 304-1 | Operational sites owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value that are not protected areas | Biodiversity |
| 304-2 | Significant impacts of activities, products and services on biodiversity | Biodiversity | |
| 304-3 | Habitat protection and restoration | Biodiversity | |
| 304-4 | Species on the IUCN Red List and national conservation lists that inhabit areas affected by the project | ||
| GRI305: Air Emissions 2016 | 305-1 | Direct Greenhouse Gas (GHG) Emissions (Scope 1) |
ESG Data Third-party assurance |
| 305-2 | Indirect Greenhouse Gas (GHG) Emissions (Scope 2) |
ESG Data Third-party assurance |
|
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) |
ESG Data Third-party assurance |
|
| 305-4 | Greenhouse gas (GHG) emissions intensity | ESG Data | |
| 305-5 | Reducing Greenhouse Gas (GHG) Emissions |
ESG Data Greenhouse gas (GHG) reduction |
|
| 305-6 | Emissions of ozone-depleting substances (ODS) | Greenhouse gas (GHG) reduction | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
ESG Data Climate change mitigation and adaptation |
|
| GRI306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | Resource Circulation |
| 306-2 | Managing significant waste-related impacts | Resource Circulation | |
| 306-3 | Generated waste | ESG Data | |
| 306-4 | Undisposed waste | ESG Data | |
| 306-5 | Disposed waste | ESG Data | |
| GRI307: Environmental Compliance 2016 | 307-1 | Violation of environmental laws and regulations | N/A ESG Data |
| GRI308: Environmental Assessment of Suppliers 2016 | 308-1 | New suppliers selected based on environmental standards | Supply Chain Management |
| 308-2 | Negative environmental impacts in the supply chain and measures taken | Supply Chain Management | |
Standards by topic (society)
| GRI Standards | Disclosures | Location | |
|---|---|---|---|
| GRI401: Employment 2016 | 401-1 | Employee hiring and turnover | ESG Data |
| 401-2 | Allowances paid to full-time employees but not to non-regular employees | ||
| 401-3 | Parental leave | ESG Data | |
| GRI402: Labor-Management Relations 2016 | 402-1 | Occupational Safety and Health Management System | It is stipulated in the labor-management agreement, but it is confidential information and will not be disclosed. |
| GRI403: Occupational Safety and Health 2018 | 403-1 | Occupational Safety and Health Management System | Occupational Safety and Health |
| 403-2 | Hazard identification, risk assessment and accident investigation | Integrated Report | |
| 403-3 | Occupational Health Services | ||
| 403-4 | Worker participation, consultation and communication in occupational safety and health | Occupational Safety and Health Policy | |
| 403-5 | Worker training on occupational safety and health | Occupational Safety and Health | |
| 403-6 | Improving worker health | Health and Productivity Management | |
| 403-7 | Prevention and mitigation of occupational safety and health impacts directly linked to business relationships | Occupational Safety and Health | |
| 403-8 | Workers covered by the occupational safety and health management system | Occupational Safety and Health | |
| 403-9 | Work-related injuries | ESG Data | |
| 403-10 | Work-related illness and ill health | ESG Data | |
| GRI404: Training and Education 2016 | 404-1 | Average training hours per employee per year | ESG Data |
| 404-2 | Employee Skills Upgrading and Transition Assistance Programs |
Human Resources Strategy Human Resource Development |
|
| 404-3 | Percentage of employees who receive regular reviews of their performance and career development |
Human Resources Strategy Human Resource Development |
|
| GRI405: Diversity and Equal Opportunities 2016 |
405-1 | Diversity of governance bodies and employees |
DE&I ESG Data Risk Management |
| 405-2 | Male-female ratio of base salary and total compensation | ESG Data | |
| GRI406: Non-Discrimination 2016 | 406-1 | Cases of discrimination and remedies taken | |
| GRI407: Freedom of Association and Collective Bargaining 2016 | 407-1 | Operations and suppliers where the right to freedom of association and collective bargaining may be at risk |
Respect for human rights Supply Chain Management |
| GRI408: Child Labor 2016 | 408-1 | Operations and suppliers identified as having significant risk for incidents of child labor |
Respect for human rights Human Rights Policy Supply Chain Management |
| GRI409: Forced Labor 2016 | 409-1 | Operations and suppliers identified as having significant risk for incidents of forced labor |
Respect for human rights Human Rights Policy Supply Chain Management |
| GRI410: Security Practices 2016 | 410-1 | Security personnel trained on human rights policies and procedures | |
| GRI411: Rights of Indigenous Peoples 2016 | 411-1 | Cases of violations of indigenous peoples' rights | |
| GRI412: Human Rights Assessment 2016 | 412-1 | Business locations that have been subject to human rights reviews and impact assessments | Respect for human rights |
| 412-2 | Employee training on human rights policies and procedures | Integrated Report | |
| 412-3 | Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening | ||
| GRI413: Local Communities 2016 | 413-1 | Sites that have implemented local community engagement, impact assessments and development programs | Dialogue with stakeholders |
| 413-2 | Business establishments that have a significant negative impact (actual or potential) on local communities | ||
| GRI414: Supplier Social Assessment 2016 | 414-1 | New suppliers selected based on social criteria |
Sustainable Procurement Policy and Procurement Standards Palm Oil Sourcing Policy Soy Sourcing Policy |
| 414-2 | Negative social impacts in the supply chain and measures taken | Supply Chain Management ESG Data |
|
| GRI415: Public Policy 2016 | 415-1 | Political donations | |
| GRI416: Customer Health and Safety 2016 | 416-1 | Assessment of health and safety impacts for product and service categories |
Food safety and security Pursuit of safety and security |
| 416-2 | Cases of non-compliance regarding the health and safety impact of products and services | N/A | |
| GRI417: Marketing and Labelling 2016 | 417-1 | Product and Service Information and Labeling Requirements |
Food safety and security Pursuit of safety and security Customer Service Center |
| 417-2 | Product and Service Information and Labeling Violation Cases |
Food safety and security Pursuit of safety and security |
|
| 417-3 | Marketing communication violation cases | N/A | |
| GRI418: Customer Privacy 2016 | 418-1 | Substantiated complaints regarding breaches of customer privacy and losses of customer data | N/A |
| GRI419: Socio-Economic Compliance 2016 | 419-1 | Violation of socio-economic laws and regulations | N/A ESG Data |