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

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

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

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

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