GRI Standards Index
The GRI Standards Index is a comprehensive sustainability reporting framework that promotes transparency and accountability. It supports organizations in disclosing their economic, environmental, and social impacts in alignment with international best practices.
GRI content index: GRI 2
| GRI Standard/ Other Source | Disclosure | Location | e-One Report Page/ Website | Omission | SDG Linkage | |||
|---|---|---|---|---|---|---|---|---|
| Requirement(s) Omitted | Reason | Explanation | ||||||
| GRI 2: General Disclosures 2021 | 1. The Organization and its Reporting Practices | N/A | ||||||
| 2-1 | Organizational details (a, b, c, d) | e-One Report | PDF p. 13 | A gray cell indicates that reasons for omission are not permitted for the disclosure or that a GRI Sector Standard reference number is not available. | ||||
| 2-2 | Entities included in the organization’s sustainability reporting (a,b,c) | Website: Scope of CK sustainability reporting | PDF p. 1 | |||||
| 2-3 | Reporting period, frequency and contact point (a, b, c,d) | Website: Scope of CK sustainability reporting | PDF p. 1 | |||||
| 2-4 | Restatements of information (a) | N/A | N/A | Restatements of information indicate in forms of remark, in e-One Report and website | ||||
| 2-5 | External assurance (b) | e-One Report | PDF p. 96 | |||||
| 2. Activities and Workers | ||||||||
| 2-6 | Activities, value chain and other business relationships (a,b,c) | Website: Business Value Chain | PDF p. 1-9 | |||||
| 2-7 | Employees (a, b) | e-One Report | PDF p. 102, PDF p. 205-206 | |||||
| 2-8 | Workers who are not employees (a) | e-One Report | PDF p. 206 | |||||
| 3. Governance | ||||||||
| 2-9 | Governance structure and composition (a, b, c) | Website: Corporate Governance | PDF p. 7-10 | |||||
| e-One Report | PDF p. 174-188 | |||||||
| 2-10 | Nomination and selection of the highest governance body (a, b) | Website: Corporate Governance | PDF p. 3-9 | |||||
| e-One Report | PDF p. 213 | |||||||
| 2-11 | Chair of the highest governance body (a, b) | Website: Corporate Governance | PDF p. 4 | |||||
| e-One Report | PDF p. 177 PDF p. 179 | |||||||
| 2-12 | Role of the highest governance body in overseeing the management of impacts (a, b, c) | Website: Sustainability Governance | PDF p. 2-3 | |||||
| e-One Report | PDF p. 187-188 PDF p. 179 | |||||||
| 2-13 | Delegation of responsibility for managing impacts (a, b) | Website: Scope of CK Sustainability Reporting | PDF p. 7 | |||||
| e-One Report | PDF p. 197 | |||||||
| 2-14 | Role of the highest governance body in sustainability reporting (a, b) | Website: Sustainability Governance | PDF p. 1 | |||||
| e-One Report | PDF p. 197 | |||||||
| 2-15 | Conflicts of interest (a, b) | Website: Corporate Governance and Compliance | PDF p. 14-18 PDF p. 20 | |||||
| e-One Report | PDF p. 218 | |||||||
| 2-16 | Communication of critical concerns (a, b) | Website: Corporate Governance and Compliance | PDF p. 17-19 | |||||
| 2-17 | Collective knowledge of the highest governance body | e-One Report: Director Development | PDF p. 146 | |||||
| 2-18 | Evaluation of the performance of the highest governance body (a, b, c) | Website: Corporate Governance and Compliance | PDF p. 10-13 | |||||
| e-One Report: Criteria for Evaluation of Performance of the Board of Directors | PDF p. 217-223 | |||||||
| 2-19 | Remuneration policies (a, b) | e-One Report | PDF p. 225-228 | |||||
| 2-20 | Process to determine remuneration (a, b) | e-One Report | PDF p. 225-228 | |||||
| 2-21 | Annual total compensation ratio | N/A | N/A | CK is in the process of data collection. | ||||
| 4. Strategy, Policies, and Practices | ||||||||
| 2-22 | Statement on sustainable development strategy | Website: Message from CEO | PDF p. 1-3 | |||||
| 2-23 | Policy commitments (a,b,c,d) | Website: Scope of CK sustainability reporting | PDF p. 2-5 | |||||
| Website: Sustainability governance | PDF p. 1 | |||||||
| Website: Sustainability Policy | PDF p. 1-2 | |||||||
| 2-24 | Embedding policy commitments (a) | Website: Scope of CK sustainability reporting | PDF p. 1-8 | |||||
| Website: Sustainability governance | PDF p. 1 | |||||||
| Website: Message from CEO | PDF p. 1-3 | |||||||
| 2-25 | Processes to remediate negative impacts (a, b, c, d, e) | Website: Scope of CK sustainability reporting | PDF p. 8 | |||||
| e-One Report | PDF p. 78-84 PDF p. 163 PDF p. 233 | |||||||
| Website: Building Communities Strengthen : Empowering through Sustainable Development | PDF p. 17-19 | |||||||
| 2-26 | Mechanisms for seeking advice and raising concerns (a) | Website: Building Communities Strengthen : Empowering through Sustainable Development | PDF p. 17 | |||||
| Website: Social & Community Engagement | PDF p. 4 | |||||||
| 2-27 | Compliance with laws and regulations (a, b, c, d) | Website: ESG Awards of Pride | PDF p. 1-2 | |||||
| Website: Corporate Governance and Compliance | PDF p. 14 PDF p. 19-20 | |||||||
| Website: Occupational Health and Safety | PDF p. 4-10 | |||||||
| Website: Social & Community Engagement | PDF p. 4-6 | |||||||
| 2-28 | Membership associations (a) | Website: Corporate Governance and Compliance | PDF p. 14 | |||||
| 5. Stakeholder Engagement | ||||||||
| 2-29 | Approach to stakeholder engagement | Website: Value chain and Stakeholder Engagement | PDF p. 1-9 | |||||
| 2-30 | Collective bargaining agreements | Website: Labor Practices & Human Capital Management | PDF p. 2 | |||||
GRI content index: GRI 3
| GRI Standard/ Other Source | Disclosure | Location | e-One Report Page/ Website | Omission | SDG Linkage | |||
|---|---|---|---|---|---|---|---|---|
| Requirement(s) Omitted | Reason | Explanation | ||||||
| Material Topics | ||||||||
| GRI 3: Material Topics 2021 | 3-1 | Process to determine material topics (a, b) | Website: Scope of CK sustainability reporting | PDF p. 6-8 | - | |||
| 3-2 | List of material topics (a, b) | Website: Scope of CK sustainability reporting | PDF p. 6-8 | |||||
| Economic Dimension | ||||||||
| Corporate Governance and Compliance | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Corporate Governance and Compliance | PDF p. 1 |
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| Economic Performance | ||||||||
| GRI 2O1: Economic Performance 2016 | 201-1 | Direct economic value generated and distributed (a, b) | e-One Report | PDF p. 15-18 | ||||
| 201-2 | Financial implications and other risks and opportunities due to climate change (a) | e-One Report | PDF p. 69, PDF p. 73 | |||||
| Anti-Corruption | ||||||||
| GRI 205: Anti-corruption 2016 | 205-1 | Operations assessed for risks related to corruption (a, b) | Website: Corporate Governance and Compliance | PDF p. 16-20 | ||||
| 205-2 | Communication and training about anti-corruption policies and procedures (a, b, d, e) | Website: Corporate Governance and Compliance | PDF p. 16-17 | |||||
| 205-3 | Confirmed incidents of corruption and actions taken (a, b,d) | e-One Report | PDF p. 231-234 | |||||
| Anti-Competitive Behavior | ||||||||
| GRI 206: Anti-competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Website: Corporate Governance and Compliance | PDF p. 14-15, PDF p. 20 | ||||
| Tax | ||||||||
| GRI 207: Tax 2019 | 207-1 | Approach to tax (a) | e-One Report | PDF p. 324 | ||||
| 207-2 | Tax governance, control, and risk management (a, c) | e-One Report | PDF p. 111-112, PDF p. 115-116 | |||||
| 207-3 | Stakeholder engagement and management of concerns related to tax (a) | e-One Report | PDF p. 111-112, PDF p. 115-116 | |||||
| 207-4 | Country-by-country reporting (a, b, c) | e-One Report | PDF p. 121-126, PDF p. 366-368 | |||||
| Supply Chain Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Supply Chain Management | PDF p. 1 |
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| Supplier environmental assessment | ||||||||
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria (a) | Website: Supply Chain Management | PDF p. 8-10 | ||||
| 308-2 | Negative environmental impacts in the supply chain and actions taken (a, b, c, d, e) | Website: Supply Chain Management | PDF p. 8-10 | |||||
| Supplier social assessment | ||||||||
| GRI 414: Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria (a) | Website: Supply Chain Management | PDF p. 8-10 | ||||
| 414-2 | Negative social impacts in the supply chain and actions taken (a, b, c, d, e) | Website: Supply Chain Management | PDF p. 8-10 | |||||
| Risk and Crisis Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Risk and Crisis Management | PDF p. 1 |
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| Customer Relationship Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Customer Relationship Management | PDF p. 1 | - | |||
| Customer health and safety | ||||||||
| GRI 416: Customer Health and Safety 2016 | 416-1 | Assessment of the health and safety impacts of product and service categories (a) | Website: Customer Relationship Management | PDF p. 1-2, PDF p. 4-5 | ||||
| Environmental Dimension | ||||||||
| Environmental Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Environmental Management | PDF p. 1 |
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| Water and Effluents | ||||||||
| GRI 303: Water and Effluents 2018 | 303-1 | Interactions with water as a shared resource (a, b, c, d) | Website: Environmental Management | PDF p. 4 | ||||
| e-One Report | PDF p. 89-91 | |||||||
| 303-2 | Management of water discharge-related impacts (a) | Website: Environmental Management | PDF p. 4 | |||||
| e-One Report | PDF p. 89-91 | |||||||
| 303-3 | Water withdrawal (a, b) | e-One Report | PDF p. 89-91 | |||||
| 303-4 | Water discharge (a, b, c) | e-One Report | PDF p. 89-91 | |||||
| 303-5 | Water consumption (a) | e-One Report | PDF p. 89-91 | |||||
| Material | ||||||||
| GRI 301: Materials 2016 | 301-1 | Materials used by weight or volume (a) | e-One Report | PDF p. 34-37 | ||||
| Waste | ||||||||
| GRI 3O6: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts (a) | Website: Environmental Management | PDF p. 9 | ||||
| 306-2 | Management of significant waste-related impacts (a) | Website: Environmental Management | PDF p. 10-11 | |||||
| 306-3 | Water withdrawal (a, b) | Website: Environmental Management | PDF p. 11 | |||||
| 306-4 | Water withdrawal (a, b) | Website: Environmental Management | PDF p. 11 | |||||
| Energy and Climate Change Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | 3-3 Management of material topics | Website: Energy and Climate Change Management | PDF p. 1 |
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| Energy | ||||||||
| GRI 302: Energy 2016 | 302-1 | Energy Consumption within the organization (a, b, c, d) | Website: Energy and Climate Change Management | PDF p. 3 | ||||
| 302-4 | Reduction of energy consumption (a, b) | Website: Energy and Climate Change Management | PDF p. 3 | |||||
| 302-5 | Reductions in energy requirements of products and services (a) | Website: Energy and Climate Change Management | PDF p. 3 | |||||
| Emissions | ||||||||
| GRI 305: Emission 2016 | 305-1 | Direct (Scope 1) GHG emissions (a, b, c) | Website: Energy and Climate Change Management | PDF p. 10 | ||||
| 305-2 | Energy indirect (Scope 2) GHG emissions (a) | Website: Energy and Climate Change Management | PDF p. 10 | |||||
| 305-3 | Other indirect (Scope 3) GHG emissions (a, b, d) | Website: Energy and Climate Change Management | PDF p. 10 | |||||
| Biodiversity | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | 3-3 Management of material topics | Website: Biodiversity | PDF p. 1-2 |
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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 (a) | Website: Biodiversity | PDF p. 4-5 | ||||
| 304-2 | Significant impacts of activities, products and services on biodiversity (a) | Website: Biodiversity | PDF p. 4-5 | |||||
| Social Dimension | ||||||||
| Occupational Health and Safety | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Occupational Health & Safety | PDF p. 1 |
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| GRI 403: Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system (a, b) | Website: Occupational Health & Safety | PDF p. 1 | ||||
| 403-2 | Hazard identification, risk assessment, and incident investigation (a, b, c, d) | Website: Occupational Health & Safety | PDF p. 8-9 | |||||
| 403-3 | Occupational health services | Website: Occupational Health & Safety | PDF p. 1-5 | |||||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety (a) | Website: Occupational Health & Safety | PDF p. 9 | |||||
| 403-5 | Worker training on occupational health and safety | Website: Occupational Health & Safety | PDF p. 10-13 | |||||
| 403-6 | Promotion of worker health (a) | Website: Occupational Health & Safety | PDF p. 5 | |||||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships (a) | Website: Occupational Health & Safety | PDF p. 6 | |||||
| 403-8 | Workers covered by an occupational health and safety management system (a, b, c) | Website: Occupational Health & Safety | PDF p. 1-2 | |||||
| 403-9 | Work-related injuries (a, b, c, d, e, f, g) | Website: Occupational Health & Safety | PDF p. 9-11 | |||||
| Social and Community Engagement | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Social & Community Engagement | PDF p. 1 |
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| Local Communities | ||||||||
| GRI 413: Local Communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs (a) | Website: Social and Community Engagement | PDF p. 7-10 | ||||
| Human Capital Management | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Labor Practices & Human Capital Management | PDF p. 1 |
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| Employment | ||||||||
| GRI 401: Employment 2016 | 401-1 | New employee hires and employee turnover (a, b) | Website: Labor Practices & Human Capital Management | PDF p. 8 | ||||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees (a, b) | Website: Labor Practices & Human Capital Management | PDF p. 5 | |||||
| Training and Education | ||||||||
| GRI 404: Training and Education 2016 | 404-1 | Average hours of training per year per employee (a) | Website: Labor Practices & Human Capital Management | PDF p. 9 | ||||
| 404-2 | Programs for upgrading employee skills and transition assistance programs (a) | Website: Labor Practices & Human Capital Management | PDF p. 10-11 | |||||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Website: Labor Practices & Human Capital Management | PDF p. 4-5 | |||||
| Human Rights | ||||||||
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | Website: Human Rights | PDF p. 2-3 |
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| Diversity and equal opportunity | ||||||||
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 | Diversity of governance bodies and employees (a, b) | e-One Report | PDF p. 177, PDF p. 205 | ||||
| 405-2 | Ratio of basic salary and remuneration of women to men (a,b) | e-One Report | PDF p. 206-207 | |||||
| Non-discrimination | ||||||||
| GRI 406 Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken (a, b) | Website: Human Rights | PDF p. 5 | ||||
| Freedom of association and collective bargaining | ||||||||
| GRI 407: Freedom of Association and Collective Bargaining 2016 | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk (b) | Website: Human Rights | PDF p. 2 | ||||
| Child Labor | ||||||||
| GRI 408 Child Labour 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labor (a, b, c) | e-One Report | PDF p. 99-100 | ||||
| Website: Human Rights | PDF p. 5 | |||||||
| Forced or compulsory labor | ||||||||
| GRI 409 Forced or Compulsory Labor 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor (a, b) | e-One Report | PDF p. 99-100 | ||||
| Website: Human Rights | PDF p. 5 | |||||||
| Rights of indigenous peoples | ||||||||
| GRI 411 Rights of indigenous peoples | 411-1 | Incidents of violations involving rights of indigenous peoples (a, b) | e-One Report | PDF p. 99-100 | ||||
| Website: Human Rights | PDF p. 5 | |||||||
