Appendix

GRI Index

GRI	Disclosure	Reporting page	Explanation	Omission
General Disclosures
GRI 2 : General Disclosures 2021	2-1 Organizational details	About MCNEX
	2-2 Entities included in the organization’s sustainability reporting	About This Report
	2-3 Reporting period, frequency and contact point	About This Report
	2-4 Restatements of information	Revisions are indicated in the notes
	2-5 External assurance	Third-party Assurance Statement
	2-6 Activities, value chain and other business relationships	Business Overview
	2-7 Employees	Employee
	2-8 Non-regular workers	Employee, Contractor Safety Management
	2-9 Governance structure and composition	Board of Directors
	2-10 Nomination and selection of the highest governance body	Director Appointment
	2-11 Chair of the highest governance body	Board of Directors
	2-12 Role of the highest governance body in overseeing the management of impacts	Climate Change Response
	2-13 Delegation of responsibility for managing impacts	Climate Change Response
	2-14 Role of the highest governance body in sustainability reporting	Climate Change Response
	2-15 Conflicts of interest	Board of Directors Independence
	2-16 Communication of critical concerns	Climate Change Response
	2-17 Collective knowledge of the highest governance body	Board of Directors Expertise
	2-18 Evaluation of the performance of the highest governance body	Board Evaluation and Compensation
	2-19 Remuneration policies	Board Evaluation and Compensation
	2-20 Process to determine remuneration	Board Evaluation and Compensation
	2-21 Annual total compensation ratio	CEO and Employee Compensation
	2-22 Statement on sustainable development strategy	CEO Message
	2-23 Policy commitments	ESG Policy and Certification
	2-24 Embedding policy commitments	Climate Change Response, Ethical Management
	2-25 Processes to remediate negative impacts	ESG Hotline System, Ethical Management Reporting Channel
	2-26 Mechanisms for seeking advice and raising concerns	ESG Hotline System, Ethical Management Reporting Channel
	2-27 Compliance with laws and regulations	Environmental Compliance Monitoring, Environmental Violations, Regulatory Violations
	2-28 Membership associations	Awards and Memberships
	2-29 Approach to shareholder engagement	Stakeholder Engagement
	2-30 Collective bargaining agreements	Labor-Management Relations
Material Topic & Topic Standards
GRI 3 : Material Topics 2021	3-1 Process to determine material topics	Double Materiality Assessment
	3-2 List of material topics	Double Materiality Assessment
	3-3 Management of material topics	Double Materiality Assessment
Material Topic 1	Talent development
GRI 404 : Training and Education	404-1 Average hours of training per year per employee	Employee Training
	404-2 Programs for upgrading employee skills and transition assistance	Talent Development
	404-3 Percentage of employees receiving regular performance and career development reviews	Evaluation and Compensation, Performance Evaluation
Material Topic 2	Product Quality and Safety
GRI 416 : Customer Health and Safety	416-1 Assessment of the health and safety impacts of product and service categories	-	Incomplete data
GRI 416 : Customer Health and Safety	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Regulatory Violations	Not applicable
GRI 417 : Marketing and Labeling	417-1 Requirements for product and service information and labeling	Promoting a Circular Economy
	417-2 Incidents of non-compliance concerning product and service information and labeling	Regulatory Violations	Not applicable
	417-3 Incidents of non-compliance concerning marketing communications	-	Not applicable
Material Topic 3	Customer Satisfaction
GRI 418 : Customer Privacy	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Regulatory Violations
Material Topic 4	Climate Change
GRI 201 : Economic Performance	201-2 Financial implications and other risks and opportunities due to climate change	Climate Change Response
GRI 305 : Emissions	305-1 Direct (Scope 1) GHG emissions	Climate Change Response
	305-2 Indirect (Scope 2) GHG emissions	Climate Change Response
	305-3 Other indirect (Scope 3) GHG emissions	Climate Change Response
	305-4 GHG emission intensity	Greenhouse Gas Emissions
	305-5 Reduction of GHG emissions	Greenhouse Gas Emissions
	305-6 Emissions of ozone-depleting substances	-	No emissions
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Air Pollutants
Material Topic 5	Energy Management
GRI 302 : Energy	302-1 Energy consumption within the organization	Energy Consumption
	302-2 Energy consumption outside of the organization	-	Incomplete data
	302-3 Energy intensity	Energy Consumption
	302-4 Reduction of energy consumption	Energy Consumption
	302-5 Reductions in energy requirements of products and services	Product Environmental Impact Management

GRI	Disclosure	Reporting page	Explanation	Omission
Other GRI Index
GRI 201 : Economic Performance	201-1 Financial implications and other risks and opportunities due to climate change	Economy
GRI 203 : Indirect Economic Impacts	203-1 Infrastructure investments and services supported	Local Community
GRI 204 : Procurement Practices	204-1 Proportion of spending on local suppliers	Procurement Practices
GRI 205 : Anti-corruption	205-1 Operations assessed for risks related to corruption	Ethical Management Risk Management
	205-2 Communication and training about anti-corruption policies and procedures	Ethical Management Activities
	205-3 Confirmed incidents of corruption and actions taken	ESG Hotline System, Ethical Management Reporting Channel
GRI 206 : Anti-competitive Behavior	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Regulatory Violations	Not applicable
GRI 301 : Materials	301-3 Reclaimed products and their packaging materials	Promoting a Circular Economy
GRI 303 : Water and Effluents	303-1 Interactions with water as a shared resource	Water Resource Management
	303-2 Management of water discharge-related impacts	Water Resource Management
	303-3 Water withdrawal	Water Consumption
	303-4 Water discharge	Water Consumption and Wastewater Generation
	305-5 Water consumption	Water Consumption and Wastewater Generation
GRI 304 : Biodiversity	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity
	304-2 Significant impacts of activities, products and services on biodiversity	Biodiversity
	304-3 Habitats protected or restored	Biodiversity
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity
GRI 305 : Emissions	305-7 Nitrogen oxides (NOx), sulfur dioxides (SOx), and other significant air emissions	Air Quality Management
GRI 306 : Waste	306-1 Waste generation and significant waste-related impacts	Waste Management
	306-2 Management of significant waste-related impacts	Waste Management
	306-3 Waste generated	Waste Generation
	306-4 Waste diverted from disposal	Waste Generation
	306-5 Waste directed to disposal	Waste Generation
GRI 308 : Supplier Environment Assessment	308-1 New suppliers that were screened using environmental criteria	Sustainable Supply Chain
GRI 308 : Supplier Environment Assessment	308-2 Negative environmental impacts in the supply chain and actions taken	Sustainable Supply Chain
GRI 401 : Employment	401-1 New employee hires and employee turnover	New Hires and Turnover
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Welfare Benefits
	401-3 Parental leave	Maternity and Parental Leave

GRI	Disclosure	Reporting page	Explanation	Omission
Other GRI Index
GRI 402 : Labor-Management Relationship	402-1 Minimum notification periods regarding operation changes	-	We provide a 30-day advance notice for significant business changes in compliance with relevant laws and regulations
GRI 403 : 산업보건 및 안전	403-1 Occupational health and safety management system	Safety and Health Management System
	403-2 Hazard identification, risk assessment, and incident investigation	Safety and Health Risk Management
	403-3 Occupational health services	Employee Health Management
	403-4 Worker participation, consultation, and communication on occupational health and safety	Safety and Health Organization
	403-5 Worker training on occupational health and safety	Employee Safety and Health Training
	403-6 Promotion of worker health	Employee Health Management
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety Accident Prevention Activities, Employee Health Management
	403-8 Workers covered by an occupational health and safety management system	Safety and Health Management System
	403-9 Work-related injuries	Management of Serious Accidents, Safety and Health
	403-10 Work-related ill health	Management of Serious Accidents, Safety and Health
GRI 405 : Diversity and Equal Opportunity	405-1 Diversity of governance bodies and employees	Board of Directors
GRI 405 : Diversity and Equal Opportunity	405-2 Ratio of basic salary and remuneration of women to men	Employees Pay Gap
GRI 406 : Anti-discrimination	406-1 Incidents of discrimination and corrective actions taken	Human Right	Not applicable
GRI 407 : 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	Human Right	Not applicable
GRI 408 : Child Labor	408-1 Operations and suppliers at significant risk for incidents of child labor	Human Rights Policy	Not applicable
GRI 409 : Forced or Compulsory Labor	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights Policy	Not applicable
GRI 413 : Local Communities	413-1 Operations with local community engagement, impact assessments, and development programs	Local Community
GRI 414 : Supplier Social Assessment	414-1 New suppliers that were screened using social criteria	Sustainable Supply Chain
GRI 414 : Supplier Social Assessment	414-2 Negative social impacts in the supply chain and actions taken	Sustainable Supply Chain
GRI 415 : Public Policy	415-1 Political contributions	Political Contributions