GRI Standards Index
GRI Standards Index
The GRI Standards Index offers a robust framework for sustainability reporting, promoting transparency and accountability. It supports organizations in disclosing their economic, environmental social impacts in accordance with international best practices.
This table can be scrolled horizontally
| GRI Standard | Disclosure | Location | Omission | ||
|---|---|---|---|---|---|
| requirement(s) omitted | reason | explanation | |||
| General Disclosures | |||||
| GRI 2: General Disclosures 2021 | 2-1 Organizational details | Sustainability Report 2025, Page 11 - 12 Annual Report (AR) 2025, Page 47 - 54 | |||
| 2-2 Entities included in the organization’s sustainability reporting | Annual Report (AR) 2025, Page 13 | ||||
| 2-3 Reporting period, frequency and contact point | Sustainability Report 2025, Page 5-6 | ||||
| 2.4 Restatements of information | Sustainability Report 2025, Page 9 Annual Report (AR) 2025, Page 11 (Leo 2) | ||||
| 2-5 External assurance | Sustainability Report 2025, Page 178 and the sustainability section of our website: Assurance Statement | ||||
| 2-6 Activities, value chain and other business relationships | Sustainability Report 2025, Page 19 - 20 | ||||
| 2-7 Employees | Sustainability Report 2025, Page 131 and performance data from our website Esg Performance Data | ||||
| 2-8 Workers who are not employees | performance data from our website Esg Performance Data | ||||
| 2-9 Governance structure and composition | Sustainability Report 2025, Page 13, 47 Annual Report (AR) 2025, Page 158 - 164 | ||||
| 2-10 Nomination and selection of the highest governance body | Sustainability Report 2025, Page 148 - 149 and Annual Report (AR) 2025, Page 132 - 133 | ||||
| 2-11 Chair of the highest governance body | Annual Report (AR) 2025, Page 4 | ||||
| 2-12 Role of the highest governance body in overseeing the management of impacts | Annual Report (AR) 2025, Page 166 - 167 | ||||
| 2-13 Delegation of responsibility for managing impacts | Sustainability Report 2025, Page 47 - 48 | ||||
| 2-14 Role of the highest governance body in sustainability reporting | Sustainability Report 2025, Page 48 | ||||
| 2-15 Conflicts of interest | Annual Report (AR) 2025, Page 137, 339 - 340 | ||||
| 2-16 Communication of critical concerns | Sustainability Report 2025, Page 36 - 42 | ||||
| 2-17 Collective knowledge of the highest governance body | Sustainability Report 2025, Page 149 - 150 | ||||
| 2-18 Evaluation of the performance of the highest governance body | Sustainability Report 2025, Page 149 | ||||
| 2-19 Remuneration policies | Annual Report (AR) 2025, Page 138, The sustainability section of our website: Esg Reporting Library | ||||
| 2-20 Process to determine remuneration | Annual Report (AR) 2025, Page 144, 177, and 179 | ||||
| 2-21 Annual total compensation ratio | Sustainability Report 2025, Page 132 | ||||
| 2-22 Statement on sustainable development strategy | Sustainability Report 2025, Page 49 - 50 | ||||
| 2-23 Policy commitments | Sustainability Report 2025, Page 49 and The sustainability section of our website: Sustainability Policy | ||||
| 2-24 Embedding policy commitments | Sustainability Report 2025, Page 49 - 54 | ||||
| 2-25 Processes to remidiate negative impacts | Sustainability Report 2025, Page 34 - 42 | ||||
| 2-26 Mechanisms for seeking advice and raising concerns | Sustainability Report 2025, Page 47 - 48 | ||||
| 2-27 Compliance with laws and regulations | Sustainability Report 2025, Page 35 | ||||
| 2-28 Membership associations | Sustainability Report 2025, Page 32 | ||||
| 2-29 Approach to stakeholder engagement | Sustainability Report 2025, Page 21 - 33 | ||||
| 2-30 Collective bargaining agreements | Sustainability Report 2025, Page 129 - 130 | ||||
| Material Topics | |||||
| GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | Sustainability Report 2025, Page 35 and the sustainability section of our website: Sustainability Materiality Assessment | |||
| 3-2 List of material topics | Sustainability Report 2025, Page 36 - 42 and the sustainability section of our website: Sustainability Materiality Assessment | ||||
| Environmental Management | |||||
| Materials | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 67 | |||
| GRI 301: Materials 2016 | 301-1 Materials used by weight or volume | The sustainability section of our website: Esg Performance Data | |||
| 301-2 Recycled input materials used | The sustainability section of our website: Esg Performance Data | ||||
| 301-3 Reclaimed products and their packaging materials | The sustainability section of our website: Esg Performance Data | ||||
| Biodiversity | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 84 | |||
| GRI 101: Biodiversity 2024 | 101-1 Policies to halt and reverse biodiversity loss | The sustainability section of our website: Biodiversity | |||
| 101-2 Management of biodiversity impacts | Sustainability Report 2025, Page 85 - 86 | ||||
| 101-3 Access and benefit-sharing | Sustainability Report 2025, Page 86 - 90 | ||||
| 101-4 Identification of biodiversity impacts | Sustainability Report 2025, Page 86 -87 | ||||
| 101-5 Locations with biodiversity impacts | Sustainability Report 2025, Page 87-89 | ||||
| 101-6 Direct drivers of biodiversity loss | Sustainability Report 2025, Page 87 - 90 | ||||
| 101-7 Changes to the state of biodiversity | Sustainability Report 2025, Page 87 - 90 | ||||
| 101-8 Ecosystem services | Sustainability Report 2025, Page 87 - 91 | ||||
| Engergy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 67 | |||
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | Sustainability Report 2025, Page 68 and performance data from our website Esg Performance Data | |||
| 302-2 Energy consumption outside of the organization | Sustainability Report 2025, Page 68 and performance data from our website Esg Performance Data | ||||
| 302-3 Energy intensity | Sustainability Report 2025, Page 68 and performance data from our website Esg Performance Data | ||||
| 302-4 Reduction of energy consumption | Sustainability Report 2025, Page 68 and performance data from our website Esg Performance Data | ||||
| 302-5 Reductions in energy requirements of products and services | Sustainability Report 2025, Page 68 and performance data from our website Esg Performance Data | ||||
| Water and Effluents | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 70 and performance data from our website Esg Performance Data | |||
| GRI 303: Water and Effluents 2018 | 303-1 Interactions with water as a shared resource | Sustainability Report 2025, Page 72 and performance data from our website Esg Performance Data | |||
| 303-2 Management of water discharge-related impacts | Sustainability Report 2025, Page 72 and performance data from our website Esg Performance Data | ||||
| 303-3 Water withdrawal | Sustainability Report 2025, Page 72 and performance data from our website Esg Performance Data | ||||
| 303-4 Water discharge | Sustainability Report 2025, Page 72 and performance data from our website Esg Performance Data | ||||
| 303-5 Water consumption | Sustainability Report 2025, Page 72 and performance data from our website Esg Performance Data | ||||
| Emissions | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 63 | |||
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Sustainability Report 2025, Page 64 and performance data from our website Esg Performance Data | |||
| 305-2 Energy indirect (Scope 2) GHG emissions | Sustainability Report 2025, Page 64 and performance data from our website Esg Performance Data | ||||
| 305-3 Other indirect (Scope 3) GHG Emissions | Sustainability Report 2025, Page 65 and performance data from our website Esg Performance Data | ||||
| 305-4 GHG emissions intensity | Sustainability Report 2025, Page 65 and performance data from our website Esg Performance Data | ||||
| 305-5 Reduction of GHG emissions | Sustainability Report 2025, Page 65 and performance data from our website Esg Performance Data | ||||
| 305-6 Emissions of ozone-depleting substances (ODS) | are not applicable category, as we don’t have such type of ODS (Ozone-Depleting Substances) | The Company does not utilize hydrochlorofluorocarbons (HCFCs), Chlorofluorocarbons (CFCs), Halon, Carbon Tetrachloride (CCl4), Methyl Chloroform (CH3CCl3) and Methyl Bromide (CH3Br) in its manufacturing processes. | However, small-scale refrigeration and air conditioning equipment may be used, and data on their usage will be systematically collected and monitored in the coming years. | ||
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Sustainability Report 2025, Page 82 and performance data from our website Esg Performance Data | ||||
| Spill | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 74 | |||
| GRI 306: Effluents and Waste 2016 | 306-3 Significant spills | Sustainability Report 2025, Page 75 | |||
| Waste | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 74 | |||
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | Sustainability Report 2025, Page 75 and performance data from our website Esg Performance Data | |||
| 306-2 Management of significant waste-related impacts | Sustainability Report 2025, Page 77 - 78 | ||||
| 306-3 Waste generated | Sustainability Report 2025, Page 75 and performance data from our website Esg Performance Data | ||||
| 306-4 Waste diverted from disposal | Sustainability Report 2025, Page 75 and performance data from our website Esg Performance Data | ||||
| 306-5 Waste directed to disposal | Sustainability Report 2025, Page 75 and performance data from our website Esg Performance Data | ||||
| Supplier Environmental Assessment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 158 - 159 | |||
| GRI 308 Supplier Environmental Assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | Sustainability Report 2025, Page 161 | |||
| 308-2 Negative environmental impacts in the supply chain and actions taken | Sustainability Report 2025, Page 163 - 165 | ||||
| Social Management | |||||
| Employment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 94, 129 | |||
| GRI 401: Employment 2016 | 401-1 New employee hires and employment turnover | Sustainability Report 2025, Page 131 and performance data from our website Esg Performance Data | |||
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability Report 2025, Page 133 Annual Report (AR) 2025, Page 256, 289 | ||||
| 401-3 Parental leave | Sustainability Report 2025, Page 132 and performance data from our website Esg Performance Data | ||||
| Labor/management relations | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 129 Annual Report (AR) 2025, Page 193 | |||
| GRI 402: Labor/Management Relations 2016 | 402-1 Minimum notice periods regarding operational changes | Sustainability Report 2025, Page 130 Annual Report (AR) 2025, Page 195 | |||
| Occupational Health and Safety | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 109 Annual Report (AR) 2025, Page 144, 153 and 195 and the Safety, Occupational Health, and Good Working Environment section of our website Safety Occupational Health And Good Working Environment | |||
| GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Sustainability Report 2025, Page 109 Annual Report (AR) 2025, Page 153 and the Safety, Occupational Health, and Good Working Environment section of our website Safety Occupational Health And Good Working Environment | |||
| 403-2 Hazard identification, risk assessment, and incident investigation | Sustainability Report 2025, Page 109 - 111 Annual Report (AR) 2025, Page 90 - 92 and 109 | ||||
| 403-3 Occupational health services | Sustainability Report 2025, Page 109 Annual Report (AR) 2025, Page 153 | ||||
| 403-4 Worker participation, consultation, and communication on occupational health and safety | Sustainability Report 2025, Page 111 Annual Report (AR) 2025, Page 195 | ||||
| 403-5 Worker training on occuaptional health and safety | Sustainability Report 2025, Page 111 - 113 Annual Report (AR) 2025, Page 109 - 110 | ||||
| 403-6 Promotion of worker health | Sustainability Report 2025, Page 113 | ||||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability Report 2025, Page 111 | ||||
| 403-8 Workers covered by an occupational health and safety management system | Sustainability Report 2025, Page 111 | ||||
| 403-9 Work-related injuries | Sustainability Report 2025, Page 110and performance data from our website Esg Performance Data | ||||
| 403-10 Work-related ill health | Sustainability Report 2025, Page 110, and performance data from our website Esg Performance Data | ||||
| Training and Education | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 102 and Annual Report (AR) 2025, Page 144, 194 | |||
| GRI 404: Training and Education 2016 | 404-1 Average hours of training per year per employee | Sustainability Report 2025, Page 103 Annual Report (AR) 2025, Page 97 and performance data from our website Esg Performance Data | |||
| 404-2 Programs for upgrading employee skills and transition assistance programs | Sustainability Report 2025, Page 102 - 104 | ||||
| 404-3 Percentage of employees receiving regular performance and career development reviews | Sustainability Report 2025, Page 104 and performance data from our website Esg Performance Data | ||||
| Diversity and Equal Opportunity | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 130 | |||
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | Sustainability Report 2025, Page 132 and performance data from our website Esg Performance Data | |||
| 405-2 Ratio of basic salary and remuneration of women to men | Performance data from our website Esg Performance Data | ||||
| Non-discrimination | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 130 | |||
| GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | Sustainability Report 2025, Page 131, 134 and Annual Report (AR) 2025, Page 153 | |||
| Freedom of Association and Collective Bargaining | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 130 | |||
| GRI 407: Freedom of Association and Collective Bargaining 2016 | 407-1 Operations and suppliers in which the right to freedom of association and corrective bargaining may be at risk | Sustainability Report 2025, Page 131 | |||
| Child Labor | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 103, 159 - 160 | |||
| GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labor | Sustainability Report 2025, Page 159 - 160 | |||
| Forced of Compulsory Labor | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 130, 159 | |||
| GRI 409: Forced or Compulsory Labor 2016 | 409-1 Operations and suppliers at significant risk for incidents for forced or compulsory labor | Sustainability Report 2025, Page 130 - 131, 164 - 165 | |||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 110 | |||
| GRI 410: Security Practices 2016 | 410-1 Security personal trained in human rights policies or procedures | Sustainability Report 2025, Page 110 | |||
| Rights of Indigenous Peoples | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 130, 137 | |||
| GRI 411: Rights of Indigenous Peoples 2016 | 411-1 Incidents of violations involving rights of indigenious peoples | Sustainability Report 2025, Page 137 | |||
| Local Communities | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 118 | |||
| GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessment, and development programs | Sustainability Report 2025, Page 118 - 121 | |||
| 413-2 Operations with significant actual and potential negative impacts on local communities | Sustainability Report 2025, Page 118 | ||||
| Supplier Social Assessment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 159 | |||
| GRI 414: Supplier Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | Sustainability Report 2025, Page 162 and performance data from our website Esg Performance Data | |||
| 414-2 Negative social impacts in the supply chain and actions taken | Sustainability Report 2025, Page 162 -164 | ||||
| Public Policy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 168 | |||
| GRI 415: Public Policy 2016 | 415-1 Political contribution | https://sustainability.sermsang.com/en/document/viewer/149/the-code-of-conduct Page 8 | |||
| Customer Health and Safety | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 145 | |||
| GRI 416: Customer Health and Safety 2016 | 416-1 Assessment of the health and safety impacts of product and service categories | Sustainability Report 2025, Page 146 - 147 | |||
| 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Sustainability Report 2025, Page 146 | ||||
| Marketing and Labeling | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 145, and 166 | |||
| GRI 417: Marketing and Labeling 2016 | 417-1 Requirements for product and service information and lebeling | Sustainability Report 2025, Page 141 and 167 | |||
| 417-2 Incidents of non-compliance concerning product and service information and labeling | Sustainability Report 2025, Page 146 and 167 | ||||
| 417-3 Incidents of non-compliance concerning marketing communications | Sustainability Report 2025, Page 171 | ||||
| Customer Privacy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 172 Annual Report (AR) 2025, Page 80 | |||
| GRI 418: Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability Report 2025, Page 172 Annual Report (AR) 2025, Page 80, 116 | |||
| Governance and Economics | |||||
| Economic Performance | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 173 | |||
| GRI 201: Economic Performance 2016 | 201-1 Direct economic value generated and distributed | Annual Report (AR) 2025, Page 14 | |||
| 201-2 Financial implications and other risks and opportunities due to climate change | Sustainability Report 2025, Page 58 - 60 Annual Report (AR) 2025, Page 81 - 83 | ||||
| 201-3 Defined benefit plan obligations and other retirement plans | Annual Report (AR) 2025, Page 193 - 194 | ||||
| 201-4 Financial assistance received from government | Annual Report (AR) 2025, Page 22 | ||||
| Market Presence | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 173 and Annual Report (AR) 2025, Page 32 - 39 | |||
| GRI 202: Market Presence 2016 | 202-1 Ratios of standard entry level wage by gender compared to local minimum wage | Sustainability Report 2025, Page 132 and performance data from our website Esg Performance Data | |||
| 202-2 Proportion of senior management hired from local community | performance data from our website Esg Performance Data | ||||
| Indirected Economic Impacts | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 166 | |||
| GRI 203: Indirected Economic Impacts 2016 | 203-1 Infrastructure investments and services supported | Sustainability Report 2025, Page 166 | |||
| 203-2 Significant indirect economic impacts | Sustainability Report 2025, Page 166 - 167 | ||||
| Procurement Practices | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 159 and the sustainability section on our website Supply Chain Management | |||
| GRI 204: Procurement Practices 2016 | 204-1 Proportion of spending on local suppliers | Sustainability Report 2025, Page 123 - 128 | |||
| Anti-corruption | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 168 Annual Report (AR) 2025, Page 75 and the sustainability section of our website Anti Corruption | |||
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | Sustainability Report 2025, Page 168 - 171 and Annual Report (AR) 2025, Page 75 | |||
| 205-2 Communication and training about anti-corruption policies and procedures | Sustainability Report 2025, Page 172 | ||||
| 205-3 Confirmed incidents of corruption and actions taken | Sustainability Report 2025, Page 170 - 171 | ||||
| Anti-competitive Behavior | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 33 | |||
| GRI 206: Anti-competitive Behavior 2016 | 206-1 Legal actions for anti-competitive behavior, and anti-trust, and monopoly practices | Sustainability Report 2025, Page 33 Annual Report (AR) 2025, Page 102 | |||
| Tax | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2025, Page 34-42 and the sustainability materiality assessment section of our website Sustainability Materiality Assessment | |||
| GRI 207: Tax 2019 | 207-1 Approach to tax | Sustainability Report 2025, Page 172 Annual Report (AR) 2025, Page 257 and the sustainability section of our website Tax Policy | |||
| 207-2 Tax governance, control, and risk management | Sustainability Report 2025, Page 172 Annual Report (AR) 2025, Page 20 - 22, 257 | ||||
| 207-3 Stakeholder engagement and management of concerns related to tax | Sustainability Report 2025, Page 172 Annual Report (AR) 2025, Page 20-22, 117 and performance data from our website Esg Performance Data | ||||
| 207-4 Country-by-country reporting | Annual Report (AR) 2025, Page 20-22 | ||||