GRI Standards Index
AGC refers to GRI Standards (GRI 1: Foundation 2021) and reports information based on the GRI content index for the period from January 1, 2022, to December 31, 2022.
Material aspects (material aspects for AGC Group: material issues) are selected based on CSR monitoring mechanisms that employ ISO26000. The management methods for each disclosed issue are given on the corresponding material issues page.
Universal Standards
1. The organization and its reporting practices
GRI Standards | Requirements | Page listed | ||
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GRI 2: General Disclosures 2021 | 2-1 | Organizational details |
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2-2 | Entities included in the organization's sustainability reporting |
i. whether the approach involves adjustments to information for minority interests; |
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2-3 | Reporting period, frequency and contact point |
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2-4 | Restatements of information |
i. report restatements of information made from previous reporting periods and explain: |
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2-5 | External assurance |
i. provide a link or reference to the external assurance report(s) or assurance statement(s); |
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2. Activities and workers
GRI Standards | Requirements | Page listed | ||
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GRI 2: General Disclosures 2021 | 2-6 | Activities, value chain and other business relationships |
i. the organization’s activities, products, services, and markets served; |
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2-7 | Employees |
i. the organization’s activities, products, services, and markets served; |
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2-8 | Workers who are not employees |
i. the most common types of worker and their contractual relationship with the organization; |
3. Governance
GRI Standards | Requirements | Page listed | ||
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GRI 2: General Disclosures 2021 | 2-9 | Governance structure and composition |
i. executive and non-executive members; |
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2-10 | Nomination and selection of the highest governance body |
i. views of stakeholders (including shareholders); |
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2-11 | Chair of the highest governance body |
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2-12 | Role of the highest governance body in overseeing the management of impacts |
i. whether and how the highest governance body engages with stakeholders to support these processes; |
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2-13 | Delegation of responsibility for managing impacts |
i. whether it has appointed any senior executives with responsibility for the management of impacts; |
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2-14 | Role of the highest governance body in sustainability reportin |
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2-15 | Conflicts of interest |
i. cross-board membership; |
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2-16 | Communication of critical concerns |
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2-17 | Collective knowledge of the highest governance body |
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2-18 | Evaluation of the performance of the highest governance body |
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2-19 | Remuneration policies |
i. fixed pay and variable pay; |
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2-20 | Process to determine remuneration |
i. whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration; |
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2-21 | Annual total compensation ratio |
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4. Strategy, policies and practices
GRI Standards | Requirements | Page listed | ||
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GRI 2: General Disclosures 2021 | 2-22 | Statement on sustainable development strategy |
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2-23 | Policy commitments |
i. the authoritative intergovernmental instruments that the commitments reference; |
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2-24 | Embedding policy commitments |
i. how it allocates responsibility to implement the commitments across different levels within the organization; |
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2-25 | Processes to remediate negative impacts |
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2-26 | Mechanisms for seeking advice and raising concerns |
i. seek advice on implementing the organization’s policies and practices for responsible business conduct; |
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2-27 | Compliance with laws and regulations |
i. instances for which fines were incurred; |
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2-28 | Membership associations |
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5. Stakeholder engagement
GRI Standards | Requirements | Page listed | ||
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GRI 2: General Disclosures 2021 | 2-29 | Approach to stakeholder engagement |
i. the categories of stakeholders it engages with, and how they are identified; |
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2-30 | Collective bargaining agreements |
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GRI 3 : Material Topics 2021 | 3-1 | Process to determine material topics |
i. how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships; |
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3-2 | List of material topics |
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3-3 | Management of material topics | For each material topic reported under Disclosure 3-2, the organization shall:
i. actions to prevent or mitigate potential negative impacts; |
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6. Economic
GRI Standards | Requirements | Page listed | ||
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GRI 201:Economic Performance 2016 | 201-1 | Direct economic value generated and distributed |
i. Direct economic value generated: revenues; |
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201-2 | Financial implications and other risks and opportunities due to climate change |
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; |
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201-3 | Defined benefit plan obligations and other retirement plans |
i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them; |
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201-4 | Financial assistance received from government |
i. tax relief and tax credits; |
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GRI 301:Materials 2016 | 203-1 | Materials used by weight or volume |
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203-2 | Significant indirect economic impacts |
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7. Environmental
GRI Standards | Requirements | Page listed | ||
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GRI 301:Materials 2016 | 301-1 | Materials used by weight or volume |
i. non-renewable materials used; |
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301-2 | Recycled input materials used |
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301-3 | Reclaimed products and their packaging materials |
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GRI 302:Energy 2016 | 302-1 | Energy consumption within the organization |
i. electricity consumption |
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302-2 | Energy consumption outside of the organization |
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302-3 | Energy intensity |
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302-4 | Reduction of energy consumption |
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302-5 | Reductions in energy requirements of products and services |
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GRI 303:Water and Effluents 2018 | 303-1 | Interactions with water as a shared resource |
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303-2 | Management of water discharge-related impacts |
i. how standards for facilities operating in locations with no local discharge requirements were determined; |
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303-3 | Water withdrawal |
i. Surface water; |
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303-4 | Water discharge |
i. Surface water; |
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303-5 | Water consumption |
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GRI 304:Biodiversity 2016 | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
i. Geographic location; |
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304-2 | Significant impacts of activities, products, and services on biodiversity |
i. Construction or use of manufacturing plants, mines, and transport infrastructure; |
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304-3 | Habitats protected or restored |
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304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations |
i. Critically endangered |
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GRI 305:Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions |
i. the rationale for choosing it; |
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305-2 | Energy indirect (Scope 2) GHG emissions |
i. the rationale for choosing it; |
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305-3 | Other indirect (Scope 3) GHG emissions | The reporting organization shall report the following information:
e. Base year for the calculation, if applicable, including: |
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305-4 | GHG emissions intensity |
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305-5 | Reduction of GHG emissions |
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305-6 | Emissions of ozone-depleting substances (ODS) |
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305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
i. NOx |
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GRI 306:Waste 2020 | 306-1 | Waste generation and significant waste-related impacts |
i. the inputs, activities, and outputs that lead or could lead to these impacts; |
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306-2 | Management of significant waste-related impacts |
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306-3 | Waste generated |
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306-4 | Waste diverted from disposal |
i. Preparation for reuse; |
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306-5 | Waste diverted from disposal |
i. Incineration (with energy recovery); |
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GRI 307:Environmental Compliance 2016 | 307-1 | Non-compliance with environmental laws and regulations |
i. total monetary value of significant fines; |
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GRI 308:Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria |
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308-2 | Negative environmental impacts in the supply chain and actions taken |
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8. Social
GRI Standards | Requirements | Page listed | ||
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GRI 401:Employment 2016 | 401-1 | New employee hires and employee turnover |
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401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees |
i. life insurance; |
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401-3 | Parental leave |
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GRI 403:Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system |
i. the system has been implemented because of legal requirements and, if so, a list of the requirements; |
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403-2 | Hazard identification, risk assessment, and incident investigation |
i. how the organization ensures the quality of these processes, including the competency of persons who carry them out; |
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403-3 | Occupational health services |
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403-4 | Worker participation, consultation, and communication on occupational health and safety |
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403-5 | Worker training on occupational health and safety |
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403-6 | Promotion of worker health |
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403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 | Workers covered by an occupational health and safety management system |
i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system; |
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403-9 | Work-related injuries |
i. The number and rate of fatalities as a result of work-related injury; |
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403-10 | Work-related ill health |
i. The number of fatalities as a result of work-related ill health; |
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GRI 408:Child Labor 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labor |
i. child labor; |
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GRI 409:Forced or Compulsory Labor 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
i. type of operation (such as manufacturing plant) and supplier; |
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GRI 413:Local Communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs |
i. social impact assessments, including gender impact assessments, based on participatory processes; |
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413-2 | Operations with significant actual and potential negative impacts on local communities |
i. the location of the operations; |
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GRI 414:Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria |
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414-2 | Negative social impacts in the supply chain and actions taken |
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