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 2024, Page 10Annual Report (AR) 2024 , Page 61 - 68 | |||
| 2-2 Entities included in the organization’s sustainability reporting | Annual Report (AR) 2024, Page 12 | ||||
| 2-3 Reporting period, frequency and contact point | Sustainability Report 2024, Page 5 | ||||
| 2-4 Restatements of information | Sustainability Report 2024, Page 8 Annual Report (AR) 2024, Page 11 (Winchai) | ||||
| 2-5 External assurance | Sustainability Report 2024 The sustainability section of our website: Awards and Recognitions | ||||
| 2-6 Activities, value chain and other business relationships | Sustainability Report 2024, Page 17 - 18 | ||||
| 2-7 Employees | Sustainability Report 2024, Page 113 The sustainability section of our website: ESG Performance Data | ||||
| 2-8 Workers who are not employees | The sustainability section of our website: ESG Performance Data | ||||
| 2-9 Governance structure and composition | Sustainability Report 2024, Page 47 Annual Report (AR) 2024, Page 165 - 166 | ||||
| 2-10 Nomination and selection of the highest governance body | Sustainability Report 2024, Page 165 - 166 Annual Report (AR) 2024, Page 147 | ||||
| 2-11 Chair of the highest governance body | Annual Report (AR) 2024, Page 4 | ||||
| 2-12 Role of the highest governance body in overseeing the management of impacts | Annual Report (AR) 2024, Page 173 - 174 | ||||
| 2-13 Delegation of responsibility for managing impacts | Sustainability Report 2024, Page 47 - 48 | ||||
| 2-14 Role of the highest governance body in sustainability reporting | Sustainability Report 2024, Page 48 | ||||
| 2-15 Conflicts of interest | Annual Report (AR) 2024, Page 152, 330 - 331 | ||||
| 2-16 Communication of critical concerns | Sustainability Report 2024, Page 35 - 42 | ||||
| 2-17 Collective knowledge of the highest governance body | Sustainability Report 2024, Page 127, 130 | ||||
| 2-18 Evaluation of the performance of the highest governance body | Sustainability Report 2024, Page 130, 155 | ||||
| 2-19 Remuneration policies | Sustainability Report 2024, Page 128 - 129 Annual Report (AR) 2024, Page 154 - 155 | ||||
| 2-20 Process to determine remuneration | Annual Report (AR) 2024, Page 159 - 160, 166 182 | ||||
| 2-21 Annual total compensation ratio | Sustainability Report 2024, Page 114 | ||||
| 2-22 Statement on sustainable development strategy | Sustainability Report 2024, Page 49 - 50 | ||||
| 2-23 Policy commitments | Sustainability Report 2024, Page 49 The sustainability section of our website: Sustainability Policy | ||||
| 2-24 Embedding policy commitments | Sustainability Report 2024, Page 49 - 54 | ||||
| 2-25 Processes to remediate negative impacts | Sustainability Report 2024, Page 33 - 42 | ||||
| 2-26 Mechanisms for seeking advice and raising concerns | Sustainability Report 2024, Page 47 - 48 | ||||
| 2-27 Compliance with laws and regulations | Sustainability Report 2024, Page 34 | ||||
| 2-28 Membership associations | Sustainability Report 2024, Page 31 | ||||
| 2-29 Approach to stakeholder engagement | Sustainability Report 2024, Page 19 - 32 | ||||
| 2-30 Collective bargaining agreements | Sustainability Report 2024, Page 111 - 112 | ||||
| Material Topics | |||||
| GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | Sustainability Report 2024, Page 34 The sustainability section of our website: Sustainability Materiality Assessment | |||
| 3-2 List of material topics | Sustainability Report 2024, Page 35 - 42 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 2024, Page 120, 123 | |||
| GRI 301: Materials 2016 | 301-1 Materials used by weight or volume | Data is not available | Due to reliance on finished products procured from suppliers. | Plan to develop a process for collecting data from suppliers and monitoring biomass material usage to enhance reporting accuracy | |
| 301-2 Recycled input materials used | Data is not available | Due to the nature of the finished products acquired and the absence of recycled input in the current procurement process. | Will assess the potential to integrate recycled input materials in biomass operations and seek collaboration with suppliers to track recycled content. | ||
| 301-3 Reclaimed products and their packaging materials | Data is not available | Due to the long operational lifespan of solar panels and wind turbines, with no reclaimed products or packaging returned for processing. | Commit to developing systems to track reclaimed products and their packaging materials as decommissioning approaches in the coming years. | ||
| Biodiversity | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 85 | |||
| GRI 101: Biodiversity 2024 | 101-1 Policies to halt and reverse biodiversity loss | Sustainability Report 2024, Page 85 The sustainability section of our website: Biodiversity | |||
| 101-2 Management of biodiversity impacts | Sustainability Report 2024, Page 85 - 86 | ||||
| 101-3 Access and benefit-sharing | Sustainability Report 2024, Page 86 - 88 | ||||
| 101-4 Identification of biodiversity impacts | Sustainability Report 2024, Page 86 | ||||
| 101-5 Locations with biodiversity impacts | Sustainability Report 2024, Page 88 | ||||
| 101-6 Direct drivers of biodiversity loss | Sustainability Report 2024, Page 86 - 88 | ||||
| 101-7 Changes to the state of biodiversity | Sustainability Report 2024, Page 86 - 88 | ||||
| 101-8 Ecosystem services | Sustainability Report 2024, Page 86 - 89 | ||||
| Energy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 69 | |||
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | Sustainability Report 2024, Page 70 The sustainability section of our website: ESG Performance Data | |||
| 302-2 Energy consumption outside of the organization | Sustainability Report 2024, Page 70 The sustainability section of our website: ESG Performance Data | ||||
| 302-3 Energy intensity | Sustainability Report 2024, Page 70 The sustainability section of our website: ESG Performance Data | ||||
| 302-4 Reduction of energy consumption | Sustainability Report 2024, Page 70 The sustainability section of our website: ESG Performance Data | ||||
| 302-5 Reductions in energy requirements of products and services | Sustainability Report 2024, Page 70 The sustainability section of our website: ESG Performance Data | ||||
| Water and Effluents | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 73 The sustainability section of our website: ESG Performance Data | |||
| GRI 303: Water and Effluents 2018 | 303-1 Interactions with water as a shared resource | Sustainability Report 2024, Page 75 The sustainability section of our website: ESG Performance Data | |||
| 303-2 Management of water discharge-related impacts | Sustainability Report 2024, Page 75 The sustainability section of our website: ESG Performance Data | ||||
| 303-3 Water withdrawal | Sustainability Report 2024, Page 75 The sustainability section of our website: ESG Performance Data | ||||
| 303-4 Water discharge | Sustainability Report 2024, Page 75 The sustainability section of our website: ESG Performance Data | ||||
| 303-5 Water consumption | Sustainability Report 2024, Page 75 The sustainability section of our website: ESG Performance Data | ||||
| Emissions | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 65 | |||
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Sustainability Report 2024, Page 66 The sustainability section of our website: ESG Performance Data | |||
| 305-2 Energy indirect (Scope 2) GHG emissions | Sustainability Report 2024, Page 66 - 67 The sustainability section of our website: ESG Performance Data | ||||
| 305-3 Other indirect (Scope 3) GHG emissions | Sustainability Report 2024, Page 67 The sustainability section of our website: ESG Performance Data | ||||
| 305-4 GHG emissions intensity | Sustainability Report 2024, Page 67 The sustainability section of our website: ESG Performance Data | ||||
| 305-5 Reduction of GHG emissions | Sustainability Report 2024, Page 67 The sustainability section of 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 data on their usage will be systematically collected and monitored in the coming years. | ||
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx) other significant air emissions | Sustainability Report 2024, Page 84 The sustainability section of our website: ESG Performance Data | ||||
| Spill | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 78 | |||
| GRI 306: Effluents and Waste 2016 | 306-3 Significant spills | ||||
| Waste | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 78 | |||
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | Sustainability Report 2024, Page 79 The sustainability section of our website: ESG Performance Data | |||
| 306-2 Management of significant waste-related impacts | Sustainability Report 2024, Page 80 - 81 | ||||
| 306-3 Waste generated | Sustainability Report 2024, Page 79 The sustainability section of our website: ESG Performance Data | ||||
| 306-4 Waste diverted from disposal | Sustainability Report 2024, Page 79 The sustainability section of our website: ESG Performance Data | ||||
| 306-5 Waste directed to disposal | Sustainability Report 2024, Page 79 The sustainability section of our website: ESG Performance Data | ||||
| Supplier Environmental Assessment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 136 - 137 | |||
| GRI 308 Supplier Environmental Assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | Sustainability Report 2024, Page 138 | |||
| 308-2 Negative environmental impacts in the supply chain and actions taken | Sustainability Report 2024, Page 140 - 141 | ||||
| Social Management | |||||
| Employment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 91, 111 | |||
| GRI 401: Employment 2016 | 401-1 New employee hires and employment turnover | Sustainability Report 2024, Page 114 The sustainability section of 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 2024, Page 115 Annual Report (AR) 2024, Page 241, 277 | ||||
| 401-3 Parental leave | Sustainability Report 2024, Page 114 The sustainability section of our website: ESG Performance Data | ||||
| Labor/Management Relations | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111 Annual Report (AR) 2024, Page 192 | |||
| GRI 402: Labor/Management Relations 2016 | 402-1 Minimum notice periods regarding operational changes | Sustainability Report 2024, Page 112 Annual Report (AR) 2024, Page 194 | |||
| Occupational Health and Safety | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 99 Annual Report (AR) 2024, Page 160 | |||
| GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Sustainability Report 2024, Page 99 Annual Report (AR) 2024, Page 160 | |||
| 403-2 Hazard identification, risk assessment incident investigation | Sustainability Report 2024, Page 99 - 100 Annual Report (AR) 2024, Page 90 | ||||
| 403-3 Occupational health services | Sustainability Report 2024, Page 99 Annual Report (AR) 2024, Page 160 | ||||
| 403-4 Worker participation, consultation communication on occupational health and safety | Sustainability Report 2024, Page 100 Annual Report (AR) 2024, Page 193 | ||||
| 403-5 Worker training on occupational health and safety | Sustainability Report 2024, Page 100 - 103 Annual Report (AR) 2024, Page 90 - 91 | ||||
| 403-6 Promotion of worker health | Sustainability Report 2024, Page 102 | ||||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability Report 2024, Page 100 | ||||
| 403-8 Workers covered by an occupational health and safety management system | Sustainability Report 2024, Page 100 | ||||
| 403-9 Work-related injuries | Sustainability Report 2024, Page 101 The sustainability section of our website: ESG Performance Data | ||||
| 403-10 Work-related ill health | Sustainability Report 2024, Page 101 The sustainability section of our website: ESG Performance Data | ||||
| Training and Education | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 96 Annual Report (AR) 2024, Page 117 - 118, 193 | |||
| GRI 404: Training and Education 2016 | 404-1 Average hours of training per year per employee | Sustainability Report 2024, Page 97 Annual Report (AR) 2024, Page 106 The sustainability section of our website: ESG Performance Data | |||
| 404-2 Programs for upgrading employee skills and transition assistance programs | Sustainability Report 2024, Page 94 - 95 | ||||
| 404-3 Percentage of employees receiving regular performance and career development reviews | Sustainability Report 2024, Page 96 The sustainability section of our website: ESG Performance Data | ||||
| Diversity and Equal Opportunity | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111 | |||
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | Sustainability Report 2024, Page 113 The sustainability section of our website: ESG Performance Data | |||
| 405-2 Ratio of basic salary and remuneration of women to men | Sustainability Report 2024, Page 114 The sustainability section of our website: ESG Performance Data | ||||
| Non-discrimination | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111 | |||
| GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | Sustainability Report 2024, Page 112, 115 Annual Report (AR) 2024, Page 162 | |||
| Freedom of Association and Collective Bargaining | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111 | |||
| 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 2024, Page 112 | |||
| Child Labor | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 136 - 137 | |||
| GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labor | Sustainability Report 2024, Page 140 - 141 | |||
| Forced or Compulsory Labor | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111, 136 | |||
| GRI 409: Forced or Compulsory Labor 2016 | 409-1 Operations and suppliers at significant risk for incidents for forced or compulsory labor | Sustainability Report 2024, Page 111 - 112, 140 - 141 | |||
| Security Practices | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 99 | |||
| GRI 410: Security Practices 2016 | 410-1 Security personnel trained in human rights policies or procedures | Sustainability Report 2024, Page 99 | |||
| Rights of Indigenous Peoples | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 111, 116 | |||
| GRI 411: Rights of Indigenous Peoples 2016 | 411-1 Incidents of violations involving rights of indigenous peoples | Sustainability Report 2024, Page 117 | |||
| Local Communities | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 104 - 106 | |||
| GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessment development programs | Sustainability Report 2024, Page 104 - 106 | |||
| 413-2 Operations with significant actual and potential negative impacts on local communities | Sustainability Report 2024, Page 106 | ||||
| Supplier Social Assessment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 136 | |||
| GRI 414: Supplier Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | Sustainability Report 2024, Page 138 The sustainability section of our website: ESG Performance Data | |||
| 414-2 Negative social impacts in the supply chain and actions taken | Sustainability Report 2024, Page 139 - 141 | ||||
| Public Policy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 145 | |||
| GRI 415: Public Policy 2016 | 415-1 Political contribution | Annual Report (AR) 2024, Page 160 | |||
| Customer Health and Safety | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 123 | |||
| GRI 416: Customer Health and Safety 2016 | 416-1 Assessment of the health and safety impacts of product and service categories | Sustainability Report 2024, Page 123 - 126 | |||
| 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Sustainability Report 2024, Page 124 | ||||
| Marketing and Labeling | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 123 143 | |||
| GRI 417: Marketing and Labeling 2016 | 417-1 Requirements for product and service information and labeling | Sustainability Report 2024, Page 120 and 144 | |||
| 417-2 Incidents of non-compliance concerning product and service information and labeling | Sustainability Report 2024, Page 124 and 144 | ||||
| 417-3 Incidents of non-compliance concerning marketing communications | Sustainability Report 2024, Page 147 | ||||
| Customer Privacy | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 148 Annual Report (AR) 2024, Page 86 | |||
| GRI 418: Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability Report 2024, Page 148 Annual Report (AR) 2024, Page 86, 94 and 162 | |||
| Governance and Economics | |||||
| Economic Performance | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 150 | |||
| GRI 201: Economic Performance 2016 | 201-1 Direct economic value generated and distributed | Annual Report (AR) 2024, Page 13 | |||
| 201-2 Financial implications and other risks and opportunities due to climate change | Sustainability Report 2024, Page 58 - 61 Annual Report (AR) 2024, Page 87 - 89 | ||||
| 201-3 Defined benefit plan obligations and other retirement plans | Annual Report (AR) 2024, Page 193 | ||||
| 201-4 Financial assistance received from government | Annual Report (AR) 2024, Page 59 | ||||
| Market Presence | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 150 Annual Report (AR) 2024, Page 25 - 34 | |||
| GRI 202: Market Presence 2016 | 202-1 Ratios of standard entry level wage by gender compared to local minimum wage | Sustainability Report 2024, Page 113 The sustainability section of our website: ESG Performance Data | |||
| 202-2 Proportion of senior management hired from local community | The sustainability section of our website: ESG Performance Data | ||||
| Indirected Economic Impacts | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 143 | |||
| GRI 203: Indirected Economic Impacts 2016 | 203-1 Infrastructure investments and services supported | Sustainability Report 2024, Page 143 | |||
| 203-2 Significant indirect economic impacts | Sustainability Report 2024, Page 144 | ||||
| Procurement Practices | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 136 The sustainability section of our website: Supply Chain Management | |||
| GRI 204: Procurement Practices 2016 | 204-1 Proportion of spending on local suppliers | Sustainability Report 2024, Page 107 | |||
| Anti-corruption | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 145 Annual Report (AR) 2024, Page 84 The sustainability section of our website: Anti-Corruption | |||
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | Sustainability Report 2024, Page 145 - 147 Annual Report (AR) 2024, Page 84 | |||
| 205-2 Communication and training about anti-corruption policies and procedures | Sustainability Report 2024, Page 148 | ||||
| 205-3 Confirmed incidents of corruption and actions taken | Sustainability Report 2024, Page 146 - 147 | ||||
| Anti-competitive Behavior | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 32 | |||
| GRI 206: Anti-competitive Behavior 2016 | 206-1 Legal actions for anti-competitive behavior anti-trust monopoly practices | Sustainability Report 2024, Page 145 147 Annual Report (AR) 2024, Page 159 | |||
| Tax | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | Sustainability Report 2024, Page 145 - 146 Annual Report (AR) 2024, Page 54-71 | |||
| GRI 207: Tax 2019 | 207-1 Approach to tax | Sustainability Report 2024, Page148 Annual Report (AR) 2024, Page 241 - 242 The sustainability section of our website: Tax Policy | |||
| 207-2 Tax governance, control risk management | Sustainability Report 2024, Page129 Annual Report (AR) 2024, Page 30, 55-58, 272 - 273, 281 | ||||
| 207-3 Stakeholder engagement and management of concerns related to tax | Sustainability Report 2024, Page 25 Annual Report (AR) 2024, Page 77 The sustainability section of our website: ESG Performance Data | ||||
| 207-4 Country-by-country reporting | Annual Report (AR) 2024, Page 59 | ||||