The organization

and its reporting

practices

2-1

Organizational details

ㆍCurrent Status

2-2

Entities included in the organization’s

sustainability reporting

ㆍScope of Report

2-3

Reporting period, frequency and contact point

ㆍReporting Period

Activities and

workers

2-6

Activities, value chain and other business

relationships

2-7

Employees

ㆍCurrent Status

ㆍEmployee

ㆍEmployee Status

2-8

Workers who are not employees

ㆍEmployee Status

Governance

2-9

Governance structure and composition

ㆍBoard of Directors

2-10

Nomination and selection of the highest

governance body

ㆍBoard of Directors

2-11

Chair of the highest governance body

ㆍBoard of Directors

2-12

Role of the highest governance body in

overseeing the management of impacts

ㆍRefer to the Corporate

Governance Report

2-13

Delegation of responsibility for managing

impacts

ㆍRefer to Business Report

2-14

Role of the highest governance body in

sustainability reporting

ㆍESG Dedicated Organization

2-15

Conflicts of interest

ㆍBoard of Directors

2-16

Communication of critical concerns

ㆍBoard of Directors

2-17

Collective knowledge of the highest

governance body

ㆍBoard of Directors

Strategy, policy

and practices

2-22

Statement on sustainable development

strategy

2-23

Policy commitments

ㆍMid-to-long term strategy for

each location

2-24

Embedding policy commitments

ㆍProcess for each location

2-25

Processes to remediate negative impacts

ㆍHuman Rights Manangement

Activity

ㆍEthical Management

2-26

Mechanisms for seeking advice and raising

concerns

ㆍStrengthening Supply Chain

Management

2-27

Compliance with laws and regulations

ㆍCompliance Management

ㆍEnvironmental Management

Operation

2-28

Membership associations

ㆍMembership Organizations

Stakeholder

engagement

2-29

Approach to stakeholder engagement

2-30

Collective bargaining agreements

ㆍOperation of Labor-

Management Council

Disclosures on

material topics

3-1

Process to determine material topics

3-2

List of material topics

3-3

Management of material topics

GRI201: Economic

Performance

201-1

Direct economic value generated and

distributed

ㆍStatement of Income

201-2

Financial implications and other risks and

opportunities due to climate change

ㆍClimate Change Scenario

201-4

Financial assistance received from

government

ㆍGovernment Financial Support

GRI202: Market

Presence

202-1

Ratios of standard entry level wage by gender

compared to local minimum wage

ㆍProportion of Entry-Level

Salary to Minimum Wage

202-2

Proportion of senior management hired from

the local community

ㆍEmployee Status

GRI203: Indirect

Economic Impacts

203-1

Infrastructure investments and services

supported

ㆍSocial Contribution Activity

and Status

203-2

Significant indirect economic impacts

ㆍSocial Contribution Activity

and Status

GRI204: Procurement

Practices

204-1

Proportion of spending on local suppliers

ㆍExpenditure on Local Supplier

GRI205:

Anti-corruption

205-1

Operations assessed for risks related to

corruption

ㆍN/A

205-2

Communication and training about anti-

corruption policies and procedures

ㆍPolicy and Guidelines

ㆍTraining Status

205-3

Confirmed incidents of corruption and actions

taken

ㆍN/A

GRI206: Anti-

competitive Behavior

206-1

Legal actions for anti-competitive behavior,

anti-trust, and monopoly practices

ㆍN/A

GRI207: Tax

207-1

Approach to tax

ㆍTax Management

207-2

Tax governance, control, and risk

management

ㆍTax Management

207-3

Stakeholder engagement and management of

concerns related to tax

ㆍTax Management

207-4

Country-by-country reporting

ㆍRefer to Business Report

GRI301:

Materials

301-1

Materials used by weight or volume

ㆍRaw(Sub) Materials Usage

301-2

Recycled input materials used

ㆍRaw(Sub) Materials Usage

301-3

Reclaimed products and their packaging

materials

ㆍN/A

GRI302:

Energy

302-1

Energy consumption within the organization

ㆍEnergy Management

302-2

Energy consumption outside of the

organization

ㆍEnergy Management

302-3

Energy intensity

ㆍEnergy Management

302-4

Reduction of energy consumption

ㆍEnergy Management

302-5

Reductions in energy requirements of

products and services

ㆍClimate Change Risk

GRI303:

Water and Effluents

303-1

Interactions with water as a shared resource

ㆍEnvironmental Management

Activity

303-2

Management of water discharge-related

impacts

ㆍEnvironmental Management

Activity

303-3

Water withdrawal

ㆍWater Resource Management

303-4

Water discharge

ㆍWater Resource Management

303-5

Water consumption

ㆍWater Resource Management

GRI304:

Biodiversity

304-1

Operational sites owned, leased, managed in,

or adjacent to, protected areas and areas of

high biodiversity value outside protected area

ㆍClimate Change Risk

304-2

Significant impacts of activities, products and

services on biodiversity

ㆍClimate Change Risk

304-3

Habitats protected or restored

ㆍClimate Change Risk

304-4

IUCN Red List species and national

conservation list species with habitats in area

affected by operations

ㆍClimate Change Risk

GRI305:

Emissions

305-1

Direct (Scope 1) GHG emissions

ㆍClimate Change Risk

ㆍGreenhouse Gas Management

305-2

Energy indirect (Scope 2) GHG emissions

ㆍClimate Change Risk

ㆍGreenhouse Gas Management

305-3

Other indirect (Scope 3) GHG emissions

ㆍClimate Change Risk

ㆍGreenhouse Gas Management

305-4

GHG emissions intensity

ㆍGreenhouse Gas Management

305-5

Reduction of GHG emissions

ㆍGreenhouse Gas Management

305-6

Emissions of ozone-depleting substances

(ODS)

ㆍN/A

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx),

and other significant air emissions

ㆍPollutant Management

GRI306:

Waste

306-1

Waste generation and significant waste-

related impacts

ㆍEnvironmental Management

Activity

306-2

Management of significant waste-related

impacts

ㆍEnvironmental Management

Activity

306-3

Waste generated

ㆍWaste Management

306-4

Waste diverted from disposal

ㆍWaste Management

306-5

Waste directed to disposal

ㆍWaste Management

GRI308: Supplier

Environmental

Assessment

308-1

New suppliers that were screened using

environmental criteria

ㆍStrengthening Supply Chain

Management

308-2

Negative environmental impacts in the

supply chain and actions taken

ㆍStrengthening Supply Chain

Management

GRI401:

Employment

401-1

New employee hires and employee turnover

ㆍEmployee

ㆍNew Hiring Status

ㆍTurnover Status

401-2

Benefits provided to full-time employees that

are not provided to temporary or part-time

employees

ㆍWelfare Policy

401-3

Parental leave

ㆍWelfare Policy

ㆍParental Leave Status

GRI402: Labor/Management Relations

402-1

Minimum notice periods regarding

operational changes

ㆍOperation of Labor-

Management Council

GRI403:

Occupational

Health and Safety

403-1

Occupational health and safety management

system

ㆍOperation of Health and Safety

Management

403-2

Hazard identification, risk assessment, and

incident investigation

ㆍOperation of Health and Safety

Management

403-3

Occupational health services

ㆍWorker Health and Welfare

Policy

403-4

Worker participation, consultation, and

communication on occupational health and

safety

ㆍHealth and Safety Management

Activity

403-5

Worker training on occupational health and

safety

ㆍHealth and Safety Management

Activity

403-6

Promotion of worker health

ㆍHealth and Safety Management

Activity

403-7

Prevention and mitigation of occupational

health and safety impacts directly linked by

business relationships

ㆍHealth and Safety Management

Activity

403-8

Workers covered by an occupational health

and safety management system

ㆍIn-house Workforce Status

RI404:

Training and Education

404-1

Average hours of training per year per

employee

ㆍTraining Status

404-2

Programs for upgrading employee skills and

transition assistance programs

ㆍCapacity Enhancement Training

404-3

Percentage of employees receiving regular

performance and career development review

ㆍCapacity Enhancement Training

ㆍTraining Result

GRI405: Diversity

and Equal

Opportunity

405-1

Diversity of governance bodies and

employees

ㆍEmployee

ㆍEmployee Status

ㆍBoard of Directors

ㆍBoard Composition

405-2

Ratio of basic salary and remuneration of

women to men

ㆍProportion of Entry-Level

Salary to Minimum Wage

GRI406: Non-

Discrimination

406-1

Incidents of discrimination and corrective

actions taken

ㆍConfidential — Not Disclosed

GRI407: Freedom of

Association and

Collective Bargaining

407-1

Operations and suppliers in which the right to

freedom of association and collective

bargaining may be at risk

ㆍStrengthening Supply Chain

Management

GRI408: Child Labor

408-1

Operations and suppliers at significant risk

for incidents of child labor

ㆍStrengthening Supply Chain

Management

GRI409: Forced or

Compulsory Labor

409-1

Operations and suppliers at significant risk

for incidents of forced or compulsory labor

ㆍStrengthening Supply Chain

Management

GRI411: Rights of

Indigenous Peoples

411-1

Incidents of violations involving rights of

indigenous peoples

ㆍN/A

GRI413:

Local Communities

413-1

Operations with local community

engagement, impact assessments, and

development programs

ㆍSocial Contribution Activity and

Status

ㆍStrengthening Supply Chain

Management

413-2

Operations with significant actual and

potential negative impacts on local

communities

ㆍN/A

GRI414: Supplier

Social Assessment

414-1

New suppliers that were screened using

social criteria

ㆍStrengthening Supply Chain

Management

414-2

Negative social impacts in the supply chain

and actions taken

ㆍStrengthening Supply Chain

Management

GRI415: Public Policy

415-1

Political contributions

ㆍGovernment Financial Support

(N/A)

GRI416: Customer

Health and Safety

416-1

Assessment of the health and safety impacts

of product and service categories

ㆍTo be included in the 2026 SR

416-2

Incidents of non-compliance concerning the

health and safety impacts of products and

services

ㆍN/A

GRI417: Marketing

and Labeling

417-1

Requirements for product and service

information and labeling

ㆍN/A

417-2

Incidents of non-compliance concerning

product and service information and labeling

ㆍN/A

417-3

Incidents of non-compliance concerning

marketing communications

ㆍN/A

GRI418: Customer

Privacy

418-1

Substantiated complaints concerning

breaches of customer privacy and losses of

customer data

ㆍN/A

Energy

Management

RT-EE-130a.1

(1) Total energy consumed, (2) percentage grid

electricity and (3) percentage renewable

Product Lifecycle

Management

RT-EE-410a.1

Percentage of products by revenue that

contain IEC 62474 declarable substances

ㆍCompliant with global regulations such as EU RoHS and REACH SVHC

(Substance of Very High Concern), and currently digitizing and

monitoring chemical substance information for raw and subsidiary

materials (To be included in the 2026 SR)

RT-EE-410a.2

Percentage of eligible products, by revenue,

certified to an energy efficiency certification

ㆍN/A

RT-EE-410a.3

Revenue from renewable energy-related and

energy efficiency-related products

ㆍN/A

Activity Metrics

RT-EE-000.A

Number of units produced by product category

ㆍBusiness Report - Sales and Order Status

RT-EE-000.B

Number of employees

ㆍCurrent Status

ㆍEmployee

ㆍEmployee Status