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.
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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 |