• report its nature of ownership and legal form;
• report the location of its headquarters;
• report its countries of operation.

• AGC Integrated Report 2023（P.111）
• Sustainability Data Book 2023（P.1）Company Overview
• Our Network
• Company Overview
• Corporate Governance
• Company Overview・Business site

• list all its entities included in its sustainability reporting;
• if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting;
• if the organization consists of multiple entities, explain the approach used for consolidating the information, including:

i. whether the approach involves adjustments to information for minority interests;
ii. how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities;
iii. whether and how the approach differs across the disclosures in this Standard and across material topics.

• Sustainability Data Book 2023
  （P.1）Scope of This Report
• Financial Review 2022
  (English only) (P63–64)

• specify the reporting period for, and the frequency of, its sustainability reporting;
• specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
• report the publication date of the report or reported information;
• specify the contact point for questions about the report or reported information.

• AGC Integrated Report 2023（P.2）
• Sustainability Data Book 2023（P.1）Scope of This Report
• Inquiries Regarding Sustainability

• report restatements of information made from previous reporting periods and explain:

i. report restatements of information made from previous reporting periods and explain:
ii. report restatements of information made from previous reporting periods and explain:

• describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
• if the organization’s sustainability reporting has been externally assured:

i. provide a link or reference to the external assurance report(s) or assurance statement(s);
ii. describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
iii. describe the relationship between the organization and the assurance provider.

• Sustainability Data Book 2023（P.62-65）Verification Statement
• Financial Review 2022 (English only)（P.66–74）Verification Statement

• report the sector(s) in which it is active;
• describe its value chain, including:

i. the organization’s activities, products, services, and markets served;
ii. the organization’s supply chain;
iii. the entities downstream from the organization and their activities;

c. report other relevant business relationships;

d. describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.

• AGC Integrated Report 2023（P.31‐32、42‐64）
• Sustainability Data Book 2023（P.3-4）Overview of the AGC Group
• Sustainability Data Book 2023（P.95、98）Supply Chain
• Our Network
• Company Overview
• Products
• Procurement Policy

• report the sector(s) in which it is active;
• describe its value chain, including:

i. the organization’s activities, products, services, and markets served;
ii. the organization’s supply chain;
iii. the entities downstream from the organization and their activities;
iv. full-time employees, and a breakdown by gender and by region;
v. part-time employees, and a breakdown by gender and by region;

c. describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
i. in head count, full-time equivalent (FTE), or using another methodology;
ii. at the end of the reporting period, as an average across the reporting period, or using another methodology;

d. report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;

e. describe significant fluctuations in the number of employees during the reporting period and between reporting periods.

• Sustainability Data Book 2023（P.68、70）Human Resources Management

• report the total number of workers who are not employees and whose work is controlled by the organization and describe:

i. the most common types of worker and their contractual relationship with the organization;
ii. the type of work they perform;

b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:
i. in head count, full-time equivalent (FTE), or using another methodology;
ii. at the end of the reporting period, as an average across the reporting period, or using another methodology;

c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.

• describe its governance structure, including committees of the highest governance body;
• list the committees of the highest governance body that are responsible for decisionmaking on and overseeing the management of the organization’s impacts on the economy, environment, and people;
• describe the composition of the highest governance body and its committees by:

i. executive and non-executive members;
ii. independence;
iii. tenure of members on the governance body;
iv. number of other significant positions and commitments held by each member, and the nature of the commitments;
v. gender;
vi. under-represented social groups;
vii. competencies relevant to the impacts of the organization;
viii. stakeholder representation.

• AGC Integrated Report 2023（P.94-99、102）
• Sustainability Data Book 2023（P.13-14）Corporate Governance
• Corporate Governance

• describe the nomination and selection processes for the highest governance body and its committees;
• describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration:

i. views of stakeholders (including shareholders);
ii. diversity;
iii. independence;
iv. competencies relevant to the impacts of the organization.

• AGC Integrated Report 2023（P.94-97）

• report whether the chair of the highest governance body is also a senior executive in the organization;
• if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.

• AGC Integrated Report 2023（P.103）
• Corporate Governance

• describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development;
• describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including:

i. whether and how the highest governance body engages with stakeholders to support these processes;
ii. how the highest governance body considers the outcomes of these processes;

c. describe the role of the highest governance body in reviewing the effectiveness of the organization’s processs as described in 2-12-b, and report the frequency of this review.

• AGC Integrated Report 2023（P.41、85）
• Sustainability Data Book 2023（P.24-26）Environmental Management
• Sustainability Promotion System

• describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including:

i. whether it has appointed any senior executives with responsibility for the management of impacts;
ii. whether it has delegated responsibility for the management of impacts to other employees;

b. describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.

• AGC Integrated Report 2023（P.85）
• Sustainability Data Book 2023（P.24-26）Environmental Management
• Sustainability Promotion System

• report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information;
• if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason forthis.

• describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated;
• report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to:

i. cross-board membership;
ii. cross-shareholding with suppliers and other stakeholders;
iii. existence of controlling shareholders;
iv. related parties, their relationships, transactions, and outstanding balances.

• AGC Integrated Report 2023（P.103-104、111）

• describe whether and how critical concerns are communicated to the highest governance body;
• report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.

• AGC Integrated Report 2023（P.102）
• Sustainability Data Book 2023（P.15-16）Risk Management
• Sustainability Data Book 2023（P.19-20）Compliance

• report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.

• AGC Integrated Report 2023（P.91-105）

• describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people;
• report whether the evaluations are independent or not, and the frequency of the evaluations;
• describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.

• AGC Integrated Report 2023（P.94）

• describe the remuneration policies for members of the highest governance body and senior executives, including:

i. fixed pay and variable pay;
ii. sign-on bonuses or recruitment incentive payments;
iii. termination payments;
iv. clawbacks;
v. retirement benefits;

b. describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.

• AGC Integrated Report 2023（P.98-99）
• Corporate Governance

• describe the process for designing its remuneration policies and for determining remuneration, including:

i. whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
ii. how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
iii. whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;

b. report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.

• AGC Integrated Report 2023（P.98-99）
• Corporate Governance

• report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees (excluding the highest-paid individual);
• report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
• report contextual information necessary to understand the data and how the data has been compiled.

• report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.

• AGC Integrated Report 2023（P.8-12）
• Sustainability Data Book 2023（P.2）A Message from the President & CEO
• Message from the President and CEO

• describe its policy commitments for responsible business conduct, including:

i. the authoritative intergovernmental instruments that the commitments reference;
ii. whether the commitments stipulate conducting due diligence;
iii. whether the commitments stipulate applying the precautionary principle;
iv. whether the commitments stipulate respecting human rights;

b. describe its specific policy commitment to respect human rights, including;
i. the internationally recognized human rights that the commitment covers;
ii. the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment;

c. provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;

d. report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;

e. report the extent to which the policy commitments apply to the organization’s activities and to its business relationships;

f. describe how the policy commitments are communicated to workers, business partners, and other relevant parties.

• Sustainability Data Book 2023（P.66-67）Respecting Human Rights
• AGC Group Charter of Corporate Behavior
• Standards
• Sustainability-related policies, criteria, and guidelines

• describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:

i. how it allocates responsibility to implement the commitments across different levels within the organization;
ii. how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
iii. how it implements its commitments with and through its business relationships;
iv. training that the organization provides on implementing the commitments.

• Sustainability Data Book 2023（P.66-67）Human Rights
• Standards

• describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
• describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
• describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
• describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
• describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.

• Sustainability Data Book 2023（P.20）Compliance
• Inquiries
• Point of Contact for Compliance in Procurement Activities（Japanese）
• Compliance Help Lines

• describe the mechanisms for individuals to:

i. seek advice on implementing the organization’s policies and practices for responsible business conduct;
ii. raise concerns about the organization’s business conduct.

• Sustainability Data Book 2023（P.20）Compliance
• Sustainability Data Book 2023（P.67）Respecting Human Rights
• Sustainability Data Book 2023（P.95）Supply Chain
• Sustainability Data Book 2023（P.108）Pursuit of Customer Satisfaction (CS)

• report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:

i. instances for which fines were incurred;
ii. instances for which non-monetary sanctions were incurred;

b. report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
i. fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
ii. fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;

c. describe the significant instances of non-compliance;

d. describe how it has determined significant instances of non-compliance.

• Sustainability Data Book 2023（P.26）Environmental Management

• report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.

• Sustainability Data Book 2023
  （P.30）Environmental Management

• describe its approach to engaging with stakeholders, including:

i. the categories of stakeholders it engages with, and how they are identified;
ii. the purpose of the stakeholder engagement;
iii. how the organization seeks to ensure meaningful engagement with stakeholders.

• Sustainability Data Book 2023（P.11-12）Stakeholders

• report the percentage of total employees covered by collective bargaining agreements;
• for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.

• Sustainability Data Book 2023（P.67）Respecting Human Rights

• describe the process it has followed to determine its material topics, including:

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;
ii. how it has prioritized the impacts for reporting based on their significance;

b. specify the stakeholders and experts whose views have informed the process of determining its material topics.

• AGC Integrated Report 2023（P.41）

• list its material topics;
• report changes to the list of material topics compared to the previous reporting period.

• AGC Integrated Report 2023（P.41）
• AGC Sustainability management

For each material topic reported under Disclosure 3-2, the organization shall:

• describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
• report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
• describe its policies or commitments regarding the material topic;
• describe actions taken to manage the topic and related impacts, including:

i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;

e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s operational policies and procedures;

f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).

• AGC Integrated Report 2023（P.39-41、85）
• Sustainability Data Book 2023（P.9-10） Sustainability at the AGC Group
• Sustainability Data Book 2023（P.66） Respecting Human Rights
• Sustainability Data Book 2023（P.81） Occupational Health & Safety
• Sustainability Data Book 2023（P.95） Supply Chain
• AGC Sustainability management

• Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:

i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed'.

b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.

• Financial Review 2022 (English only)

• Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:

i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the financial implications of the risk or opportunity before action is taken;
v. the costs of actions taken to manage the risk or opportunity.

• AGC Integrated Report 2023（P.86-88）
• Sustainability Data Book 2023（P.31-34） Climate Action
• Addressing climate change

• If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities.
• If a separate fund exists to pay the plan’s pension liabilities:

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;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.

c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any,

d. Percentage of salary contributed by employee or employer.

e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

• Financial Review 2022 (English only)(P41-43)

• Total monetary value of financial assistance received by the organization from any government during the reporting period, including:

i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.

b. The information in 201-4-a by country.

c. Whether, and the extent to which, any government is present in the shareholding structure.

• Extent of development of significant infrastructure investments and services supported.
• Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
• Whether these investments and services are commercial, in-kind, or pro bono engagements.

• AGC Integrated Report 2023（P.28）

• Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
• Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.

• AGC Integrated Report 2023（P.39）
• Sustainability Data Book 2023（P.10）Sustainability at the AGC Group

• Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:

i. non-renewable materials used;
ii. renewable materials used.

• Sustainability Data Book 2023（P.51）Sustainable Use of Resources

• Percentage of recycled input materials used to manufacture the organization’s primary products and services.

• Sustainability Data Book 2023（P.51）Sustainable Use of Resources

• Percentage of reclaimed products and their packaging materials for each product category.
• How the data for this disclosure have been collected.

• Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
• Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
• In joules, watt-hours or multiples, the total:

i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption

d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold

e. Total energy consumption within the organization, in joules or multiples.

f. Standards, methodologies, assumptions, and/or calculation tools used.

g. Source of the conversion factors used.

• Sustainability Data Book 2023（P.42）Climate Action

• Energy consumption outside of the organization, in joules or multiples.
• Standards, methodologies, assumptions, and/or calculation tools used.
• Source of the conversion factors used.

• Energy intensity ratio for the organization.
• Organization-specific metric (the denominator) chosen to calculate the ratio.
• Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
• Whether the ratio uses energy consumption within the organization, outside of it, or both.

• Sustainability Data Book 2023（P.42）Climate Action

• Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
• Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
• Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
• Standards, methodologies, assumptions, and/or calculation tools used.

• Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
• Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
• Standards, methodologies, assumptions, and/or calculation tools used.

• A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff).
• A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
• A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
• An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress.

• Sustainability Data Book 2023（P.54-55）Conservation of Natural Capital and Biodiversity

• A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:

i. how standards for facilities operating in locations with no local discharge requirements were determined;
ii. any internally developed water quality standards or guidelines;
iii. any sector-specific standards considered;
iv. whether the profile of the receiving waterbody was considered.

• Sustainability Data Book 2023（P.59）Conservation of Natural Capital and Biodiversity

• Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:

i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water.

b. otal water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.

c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater（≤1,000mg /L Total Dissolved Solids）;
ii. Other water（> 1,000 mg /L Total Dissolved Solids）.

d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

• Sustainability Data Book 2023（P.56-57）Conservation of Natural Capital and Biodiversity

• Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:

i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Third-party water, and the volume of this total sent for use to other organizations, if applicable.

b. A breakdown of total water discharge to all areas in megaliters by the following categories:
i. Freshwater（≤1,000mg /L Total Dissolved Solids）;
ii. Other water（> 1,000 mg/L Total Dissolved Solids）.

c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
i. Freshwater（≤1,000mg /L Total Dissolved Solids）;
ii. Other water（> 1,000 mg /L Total Dissolved Solids）.

d. Priority substances of concern for which discharges are treated, including:
i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
ii. the approach for setting discharge limits for priority substances of concern;
iii. number of incidents of non-compliance with discharge limits.

e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

• Sustainability Data Book 2023（P.56）Conservation of Natural Capital and Biodiversity
• Site Reports

• Total water consumption from all areas in megaliters.
• Total water consumption from all areas with water stress in megaliters.
• Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
• Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.

• For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:

i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate);
vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

• Sustainability Data Book 2023（P.53）Conservation of Natural Capital and Biodiversity

• Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:

i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).

b. Significant direct and indirect positive and negative impacts with reference to the following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.

• Sustainability Data Book 2023（P.52-53）Conservation of Natural Capital and Biodiversity
• Creating a Healthy and Secure Society through Connections

• Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
• Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
• Status of each area based on its condition at the close of the reporting period.
• Standards, methodologies, and assumptions used.

• Sustainability Data Book 2023（P.53-54）Conservation of Natural Capital and Biodiversity

• Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:

i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern

• Sustainability Data Book 2023（P.53）Conservation of Natural Capital and Biodiversity

• Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
• Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
• Biogenic CO2 emissions in metric tons of CO2 equivalent.
• Base year for the calculation, if applicable, including:

i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

• AGC Integrated Report 2023（P.89）
• Sustainability Data Book 2023（P.42-44）Climate Action

• Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
• If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
• If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
• Base year for the calculation, if applicable, including:

i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

• AGC Integrated Report 2023（P.89）
• Sustainability Data Book 2023（P.42-44）Climate Action

The reporting organization shall report the following information:

• Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
• If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
• Biogenic CO2 emissions in metric tons of CO2 equivalent.
• Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.

e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

g. Standards, methodologies, assumptions, and/or calculation tools used.

• AGC Integrated Report 2023（P.89）
• Sustainability Data Book 2023（P.42）Climate Action

• GHG emissions intensity ratio for the organization.
• Organization-specific metric (the denominator) chosen to calculate the ratio.
• Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
• Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

• AGC Integrated Report 2023（P.89）
• Sustainability Data Book 2023（P.43）Climate Action

• GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
• Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
• Base year or baseline, including the rationale for choosing it.
• Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
• Standards, methodologies, assumptions, and/or calculation tools used.

• AGC Integrated Report 2023（P.88‐89）
• Sustainability Data Book 2023（P34,42-44） Climate Action

• Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
• Substances included in the calculation.
• Source of the emission factors used.
• Standards, methodologies, assumptions, and/or calculation tools used.

• Sustainability Data Book 2023（P.59）Conservation of Natural Capital and Biodiversity

• Significant air emissions, in kilograms or multiples, for each of the following:

i. NOx
ii. SOx
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations

b. Source of the emission factors used.

c. Standards, methodologies, assumptions, and/or calculation tools used.

• Sustainability Data Book 2023（P.58）Effective Use of Resources
• Site Reports

• For the organization’s significant actual and potential waste-related impacts, a description of:

i. the inputs, activities, and outputs that lead or could lead to these impacts;
ii. whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.

• Sustainability Data Book 2023（P.45-49）Effective Use of Resources

• Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
• If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
• The processes used to collect and monitor waste-related data.

• Sustainability Data Book 2023（P.45-49）Effective Use of Resources
• Site Reports

• Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
• Contextual information necessary to understand the data and how the data has been compiled.

• Sustainability Data Book 2023（P.50-51）Effective Use of Resources

• Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste.
• Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:

i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.

c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.

d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
i. onsite;
ii. offsite.

e. Contextual information necessary to understand the data and how the data has been compiled.

• Sustainability Data Book 2023（P.50-51）Effective Use of Resources

• Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste.
• Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:

i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.

c. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.

d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
i. onsite;
ii. offsite.

e. Contextual information necessary to understand the data and how the data has been compiled.

• Sustainability Data Book 2023（P.50-51）Effective Use of Resources

• Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:

i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.

b.If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.

• Sustainability Data Book 2023（P.26）Environmental Management

• Percentage of new suppliers that were screened using environmental criteria.

• Number of suppliers assessed for environmental impacts.
• Number of suppliers identified as having significant actual and potential negative environmental impacts.
• Significant actual and potential negative environmental impacts identified in the supply chain.
• Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
• Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.

• Sustainability Data Book 2023（P.95-98）Supply Chain
• Procurement Policy

• Total number and rate of new employee hires during the reporting period, by age group, gender and region.
• Total number and rate of employee turnover during the reporting period, by age group, gender and region.

• Sustainability Data Book 2023（P.70) Human Resource Management

• Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:

i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.

b. The definition used for ‘significant locations of operation’.

• Total number of employees that were entitled to parental leave, by gender.
• Total number of employees that took parental leave, by gender.
• Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
• Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
• Return to work and retention rates of employees that took parental leave, by gender.

• Sustainability Data Book 2023（P.76）Work-Life Balance

• A statement of whether an occupational health and safety management system has been implemented, including whether:

i. the system has been implemented because of legal requirements and, if so, a list of the requirements;
ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.

b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.

• Sustainability Data Book 2023（P.82）Occupational Health & Safety

• A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:

i. how the organization ensures the quality of these processes, including the competency of persons who carry them out;
ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.

b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.

c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.

d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.

• Sustainability Data Book 2023（P.81-87）Occupational Health & Safety

• A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them.

• Sustainability Data Book 2023（P.81-87）Occupational Health & Safety
• Generating New Value from Fair and Safe Workplaces

• A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
• Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.

• Sustainability Data Book 2023（P.85-87）Occupational Health & Safety
• Generating New Value from Fair and Safe Workplaces

• A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.

• Sustainability Data Book 2023（P.85-87）Occupational Health & Safety

• An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
• A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs.

• Sustainability Data Book 2023（P.88-91）Creating a Comfortable Workplace

• A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks.

• Sustainability Data Book 2023（P.81-84）Occupational Health & Safety

• If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines:

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;
ii. 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 that has been internally audited;
iii. 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 that has been audited or certified by an external party.

b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.

c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

• Sustainability Data Book 2023（P.81-82）Occupational Health & Safety
• Generating New Value from Fair and Safe Workplaces

• For all employees:

i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.

b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.

c. The work-related hazards that pose a risk of high-consequence injury, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.

d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.

e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.

f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.

g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

• Sustainability Data Book 2023（P.82-84）Occupational Health & Safety
• Site Reports

• For all employees:

i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.

b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.

c. The work-related hazards that pose a risk of ill health, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to cases of ill health during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.

d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.

e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

• Operations and suppliers considered to have significant risk for incidents of:

i. child labor;
ii. young workers exposed to hazardous work.

b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.

c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.

• Sustainability Data Book 2023（P.66）Respecting Human Rights

• Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:

i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.

b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.

• Sustainability Data Book 2023（P.66）Respecting Human Rights

• Percentage of operations with implemented local community engagement, impact assessments,and/or development programs, including the use of:

i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities’needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.

• Site Reports

• Operations with significant actual and potential negative impacts on local communities, including:

i. the location of the operations;
ii. the significant actual and potential negative impacts of operations.

• Percentage of new suppliers that were screened using social criteria.

• Number of suppliers assessed for social impacts.
• Number of suppliers identified as having significant actual and potential negative social impacts.
• Significant actual and potential negative social impacts identified in the supply chain.
• Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
• Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.

• Sustainability Data Book 2023（P.95-98）Supply Chain
• Procurement Policy