Comparative Table with GRI Standards

Statement of Use The ENEOS Group has reported the information cited in this GRI content index for the period from April 1, 2022 to March 31, 2023 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021

Universal Standard

GRI 2: General Disclosures 2021

1. The organization and its reporting practices Where to find
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2. Activities and workers Where to find
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
3. Governance Where to find
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio -
4. Strategy, policies and practices Where to find
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement Where to find
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

GRI 3: Material Topics 2021

Where to find Sector Standard reference number
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
11.1.1
11.2.1
11.3.1
11.4.1
11.5.1
11.6.1
11.8.1
11.9.1

Topic Standards/Sector Standards

Topics with reference numbers in the Sector Standard column (GRI 11: Oil and Gas Sector 2021) have been selected as material ESG issues.

ECONOMIC

GRI 201: Economic Performance 2016 Where to find Sector Standard reference number
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans -
201-4 Financial assistance received from government -
GRI 202: Market Presence 2016 Where to find Sector Standard reference number
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
GRI 203: Indirect Economic Impacts 2016 Where to find Sector Standard reference number
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
GRI 204: Procurement Practices 2016 Where to find Sector Standard reference number
204-1 Proportion of spending on local suppliers -
GRI 205: Anti-Corruption 2016 Where to find Sector Standard reference number
205-1 Operations assessed for risks related to corruption
205-2 Communication and training on anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
GRI 206: Anti-Competitive Behavior 2016 Where to find Sector Standard reference number
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207: Tax 2019 Where to find Sector Standard reference number
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting

ENVIRONMENTAL

GRI 301: Materials 2016 Where to find Sector Standard reference number
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials -
GRI 302: Energy 2016 Where to find Sector Standard reference number
302-1 Energy consumption within the organization 11.1.2
302-2 Energy consumption outside of the organization -
302-3 Energy intensity 11.1.4
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services -
GRI 303: Water and Effluents 2018 Where to find Sector Standard reference number
303-1 Interactions with water as a shared resource 11.6.2
303-2 Management of water discharge-related impacts 11.6.3
303-3 Water withdrawal 11.6.4
303-4 Water discharge 11.6.5
303-5 Water consumption 11.6.6
GRI 304: Biodiversity 2016 Where to find Sector Standard reference number
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 11.4.2
304-2 Significant impacts of activities, products, and services on biodiversity 11.4.3
304-3 Habitats protected or restored 11.4.4
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 11.4.5
GRI 305: Emissions 2016 Where to find Sector Standard reference number
305-1 Direct (Scope 1) GHG emissions 11.1.5
305-2 Energy indirect (Scope 2) GHG emissions 11.1.6
305-3 Other indirect (Scope 3) GHG emissions 11.1.7
305-4 GHG emissions intensity -
305-5 Reduction of GHG emissions 11.2.3
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 11.3.2
GRI 306: Waste 2020 Where to find Sector Standard reference number
306-1 Waste generation and significant waste-related impacts 11.5.2
306-2 Management of significant waste-related impacts 11.5.3
306-3 Waste generated 11.5.4
306-4 Waste diverted from disposal 11.5.5
306-5 Waste directed to disposal 11.5.6
GRI 308: Supplier Environmental Assessment 2016 Where to find Sector Standard reference number
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

SOCIAL

GRI 401: Employment 2016 Where to find Sector Standard reference number
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
GRI 402: Labor/Management Relations 2016 Where to find Sector Standard reference number
402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational Health and Safety 2018 Where to find Sector Standard reference number
403-1 Occupational health and safety management system 11.9.2
403-2 Hazard identification, risk assessment, and incident investigation 11.9.3
403-3 Occupational health services 11.9.4
403-4 Worker participation, consultation, and communication on occupational health and safety 11.9.5
403-5 Worker training on occupational health and safety 11.9.6
403-6 Promotion of worker health 11.9.7
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 11.9.8
403-8 Workers covered by an occupational health and safety management system 11.9.9
403-9 Work-related injuries 11.9.10
403-10 Work-related ill health
GRI 404: Training and Education 2016 Where to find Sector Standard reference number
404-1 Average hours of training per year per employee 11.10.6
11.11.4
404-2 Programs for upgrading employee skills and transition assistance programs 11.7.3
11.10.7
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405: Diversity and Equal Opportunity 2016 Where to find Sector Standard reference number
405-1 Diversity of governance bodies and employees 11.11.5
405-2 Ratio of basic salary and remuneration of women to men 11.11.6
GRI 406: Non-Discrimination 2016 Where to find Sector Standard reference number
406-1 Incidents of discrimination and corrective actions taken
GRI 407: Freedom of Association and Collective Bargaining 2016 Where to find Sector Standard reference number
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI 408: Child Labor 2016 Where to find Sector Standard reference number
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016 Where to find Sector Standard reference number
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016 Where to find Sector Standard reference number
410-1 Security personnel trained in human rights policies or procedures -
GRI 411: Rights of Indigenous Peoples 2016 Where to find Sector Standard reference number
411-1 Incidents of violations involving rights of indigenous peoples
GRI 412: Human Rights Assessment 2016 Where to find Sector Standard reference number
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
GRI 413: Local Communities 2016 Where to find Sector Standard reference number
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
GRI 414: Supplier Social Assessment 2016 Where to find Sector Standard reference number
414-1 New suppliers that were screened using social criteria -
414-2 Negative social impacts in the supply chain and actions taken 11.10.9
GRI 415: Public Policy 2016 Where to find Sector Standard reference number
415-1 Political contributions
GRI 416: Customer Health and Safety 2016 Where to find Sector Standard reference number
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417: Marketing and Labeling 2016 Where to find Sector Standard reference number
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications -
GRI 418: Customer Privacy 2016 Where to find Sector Standard reference number
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data