We refer to the GRI Standards and reports the information contained in this GRI Topic Index for the relevant period (April 1, 2022 to March 31, 2023).

GRI 1: Foundation 2021

Organizational details

Entities included in the organization’s sustainability reporting

Reporting period, frequency and contact point

Restatements of information

External assurance

Activities, value chain and other business relationships

Employees

Workers who are not employees

Governance structure and composition

Nomination and selection of the highest governance body

Chair of the highest governance body

Role of the highest governance body in
overseeing the management of impacts

Delegation of responsibility for managing impacts

Role of the highest governance
body in sustainability reporting

Conflicts of interest

Communication of critical concerns

Collective knowledge of the highest governance body

Evaluation of the performance of the highest governance body

Remuneration policies

Process to determine remuneration

Annual total compensation ratio

Statement on sustainable development strategy

Policy commitments

Embedding policy commitments

Processes to remediate negative impacts

Mechanisms for seeking advice and raising concerns

Compliance with laws and regulations

Membership associations

Approach to stakeholder engagement

Collective bargaining agreements

Process to determine material topics

List of material topics

Management of material topics

Direct economic value generated and distributed

Financial implications and other risks and opportunities due to climate change

Defined benefit plan obligations and other retirement plans

Financial assistance received from government

Ratios of standard entry level wage by gender compared to local minimum wage

Proportion of senior management hired from the local community

Infrastructure investments and services supported

Significant indirect economic impacts

Proportion of spending on local suppliers

Operations assessed for risks related to corruption

Communication and training about
anti-corruption policies and procedures

Confirmed incidents of corruption and actions taken

Legal actions for anti-competitive behavior,
anti-trust, and monopoly practices

Approach to tax

Tax governance, control, and risk management

Stakeholder engagement and
management of concerns related to tax

Country-by-country reporting

Materials used by weight or volume

Recycled input materials used

Reclaimed products and their packaging materials

Energy consumption within the organization

Energy consumption outside of the organization

Energy intensity

Reduction of energy consumption

Reductions in energy requirements of products and services

Interactions with water as a shared resource

Management of water discharge-related impacts

Water withdrawal

Water discharge

Water consumption

Operational sites owned, leased, managed in,
or adjacent to, protected areas and areas of
high biodiversity value outside protected areas

Significant impacts of activities, products
and services on biodiversity

Habitats protected or restored

IUCN Red List species and national conservation list
species with habitats in areas affected by operations

Direct (Scope 1)
GHG emissions

Indirect (Scope 2)
GHG emissions

Other indirect (Scope 3)
GHG emissions

GHG emissions intensity

Reduction of GHG emissions

Emissions of ozone-depleting substances (ODS)

Nitrogen oxides (NOx), sulfur oxides (SOx),
and other significant air emissions

Waste generation and significant waste-related impacts

Management of significant waste-related impacts

Waste generated

Waste diverted from disposal

Waste directed to disposal

Non-compliance with environmental laws and regulations

New suppliers that were screened using environmental criteria

Negative environmental impacts in
the supply chain and actions taken

New employee hires and employee turnover

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Parental leave

Minimum notice periods regarding operational changes

Occupational health and safety management system

Hazard identification, risk assessment, and incident investigation

Occupational health services

Worker participation, consultation, and
communication on occupational health and safety

Worker training on occupational health and safety

Promotion of worker health

Prevention and mitigation of occupational health and
safety impacts directly linked by business relationships

Workers covered by an occupational health and safety management system

Work-related injuries

Work-related ill health

Average hours of training per year per employee

Programs for upgrading employee skills and transition assistance programs

Percentage of employees receiving regular
performance and career development reviews

Diversity of governance bodies and employees

Ratio of basic salary and remuneration of women to men

Incidents of discrimination and corrective actions taken

Operations and suppliers in which the right to freedom
of association and collective bargaining may be at risk

Operations and suppliers at significant
risk for incidents of child labor

Operations and suppliers at significant risk
for incidents of forced or compulsory labor

Security personnel trained in human rights policies or procedures

Incidents of violations involving rights of indigenous peoples

Operations that have been subject to human rights reviews or impact assessments

Employee training on human rights policies or procedures

Significant investment agreements and contracts that include
human rights clauses or that underwent human rights screening

Operations with local community engagement,
impact assessments, and development programs

Operations with significant actual and potential
negative impacts on local communities

New suppliers that were screened using social criteria

Negative social impacts in the
supply chain and actions taken

Political contributions

Assessment of the health and safety
impacts of product and service categories

Incidents of non-compliance concerning the health
and safety impacts of products and services

Requirements for product and
service information and labeling

Incidents of non-compliance concerning
product and service information and labeling

Incidents of non-compliance concerning
marketing communications

Substantiated complaints concerning breaches of
customer privacy and losses of customer data