GRI content index

Statement of use Foster Electric Company, Limited has reported in accordance with the GRI Standards for the period from April 1, 2024 to March 31, 2025.
GRI 1 used GRI 1: Foundation 2021
Applicable GRI Sector Standard(s) -

GRI 2: General Disclosures 2021

GRI Standards Disclosures Where the information is disclosed
No. Disclosure item Refer to Integrated Report and corporate website
1. The organization and its reporting practices 2-1 Organizational details P.74
-
2-2 Entities included in the organization’s sustainability reporting P.74
-
2-3 Reporting period, frequency and contact point P.1
2-4 Restatements of information P.65-70
2-5 External assurance - (External assurance not received)
2. Activities and workers 2-6 Activities, value chain and other business relationships P.74
P.36-40
-
2-7 Employees P.65-70
-
2-8 Workers who are not employees P.65-70
-
3. Governance 2-9 Governance structure and composition P.51-57
P.58-61
-
-
2-10 Nomination and selection of the highest governance body P.51-57
P.58-61
-
2-11 Chair of the highest governance body P.51-57
P.58-61
-
2-12 Role of the highest governance body in overseeing the management of impacts P.28-29
P.30-31
P.51-57
-
-
2-13 Delegation of responsibility for managing impacts P.28-29
P.51-57
2-14 Role of the highest governance body in sustainability reporting P.28-29
2-15 Conflicts of interest P.58-61
-
-
2-16 Communication of critical concerns P.51-57
P.65-70
2-17 Collective knowledge of highest governance body P.28-29
P.65-70
2-18 Evaluation of the performance of the highest governance body P.51-57
-
2-19 Remuneration policies P.51-57
-
2-20 Process to determine remuneration P.51-57
-
2-21 Annual total compensation ratio - -
4. Strategy, policies and practices 2-22 Statement on sustainable development strategy P.4-6
P.21
2-23 Policy commitments P.28-29
P.32-35
-
-
2-24 Embedding policy commitments P.28-29
P.36-40
2-25 Processes to remediate negative impacts P.51-57
2-26 Mechanisms for seeking advice and raising concerns P.51-57
2-27 Compliance with laws and regulations P.65-70
2-28 Membership associations - -
5. Stakeholder engagement 2-29 Approach to stakeholder engagement P.41-47
2-30 Collective bargaining agreements - -

GRI 3: Material Topics 2021

GRI Standards Disclosures Where the information is disclosed
No. Disclosure item Refer to Integrated Report and corporate website
  3-1 Process to determine material topics P.12-15
3-2 List of material topics P.12-15
3-3 Management of material topics P.12-15
P.28-29
P.23
P.30-35
P.36-40
P.41-47
P.51-57

Economy

GRI Standards Disclosures Where the information is disclosed
No. Disclosure item Refer to Integrated Report and corporate website
GRI 201:
Economic Performance 2016		 201-1 Direct economic value generated and distributed -
201-2 Financial implications and other risks and opportunities due to climate change P.65-70
201-3 Defined benefit plan obligations and other retirement plans -
201-4 Financial assistance received from government - 201-4-a, 201-4-b
i. Tax relief and tax credits
At sites in China: ¥12 million

ii. Subsidies
Total amount of subsidies received at
sites in Korea:
¥2 million
GRI 202:
Market Presence 2016		 202-1 Ratios of standard entry level wage by gender compared to local minimum wage P.65-70
202-2 Proportion of senior management hired from the local community P.65-70
GRI 203:
Indirect Economic Impacts 2016		 203-1 Infrastructure investments and services supported P.47
203-2 Significant indirect economic impacts -
GRI 204:
Procurement Practices 2016		 204-1 Proportion of spending on local suppliers P.65-70
GRI 205:
Anti-corruption 2016		 205-1 Operations assessed for risks related to corruption P.65-70
205-2 Communication and training about anti-corruption policies and procedures P.36-40
P.65-70
205-3 Confirmed incidents of corruption and actions taken - -
GRI 206:
Anti-competitive Behavior 2016		 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -
GRI 207:
Tax 2019		 207-1 Approach to tax P.57
207-2 Tax governance, control, and risk management - -
207-3 Stakeholder engagement and management of concerns related to taxes - -
207-4 Country-by-country reporting -

Environment

GRI Standards Disclosures Where the information is disclosed
No. Disclosure item Refer to Integrated Report and corporate website
GRI 301:
Materials 2016		 301-1 Materials used by weight or volume - -
301-2 Recycled input materials used P.65-70
301-3 Reclaimed products and their packaging materials - -
GRI 302:
Energy 2016		 302-1 Energy consumption within the organization P.65-70
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity P.65-70
302-4 Reduction of energy consumption P.65-70
302-5 Reductions in energy requirements of products and services P.35
GRI 303:
Water and Effluents 2018		 303-1 Interactions with water as a shared resource P.32
P.33
303-2 Management of water discharge-related impacts P.32
P.33
303-3 Water withdrawal P.65-70
303-4 Water discharge P.65-70
303-5 Water consumption P.65-70
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 - -
304-2 Significant impacts of activities, products, and services on biodiversity - -
304-3 Habitats protected or restored - -
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations - -
GRI 305:
Emissions 2016		 305-1 Direct (Scope 1) GHG emissions P.65-70
305-2 Energy indirect (Scope 2) GHG emissions P.65-70
305-3 Other indirect (Scope 3) GHG emissions P.65-70
305-4 GHG emissions intensity P.65-70
305-5 Reduction of GHG emissions P.65-70
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions - -
GRI 306:
Waste 2020		 306-1 Waste generation and significant waste-related impacts - -
306-2 Management of significant waste-related impacts - -
306-3 Waste generated P.65-70
306-4 Waste diverted from disposal - -
306-5 Waste directed to disposal P.65-70
GRI 308:
Supplier Environmental Assessment 2016		 308-1 New suppliers that were screened using environmental criteria P.65-70
308-2 Negative environmental impacts in the supply chain and actions taken - No “Negative environmental impacts in the supply chain and actions taken,” according to the results of CSR self-assessments containing these questions

Social

GRI Standards Disclosures Where the information is disclosed
No. Disclosure item Refer to Integrated Report and corporate website
GRI 401:
Employment
2016		 401-1 New employee hires and employee turnover P.65-70
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees P.65-70
401-3 Parental Leave P.65-70
GRI 402:
Labor/
Management
Relations 2016		 402-1 Minimum notice periods regarding operational changes - The minimum notices are given according to the law of the countries / regions.
GRI 403:
Occupational Safety and
Health 2018		 403-1 Occupational health and safety management system P.45-46
403-2 Hazard identification, risk assessment, and incident investigation P.45-46
403-3 Occupational health services P.45-46
403-4 Worker participation, consultation, and communication on occupational health and safety P.45-46
403-5 Worker training on occupational health and safety P.45-46
403-6 Promotion of worker health P.44-45
P.45-46
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P.45-46
403-8 Workers covered by an occupational health and safety management system P.45-46
403-9 Work-related injuries P.45-46
P.65-70
403-10 Work-related ill health P.43-44
P.65-70
GRI 404:
Training and Education 2016		 404-1 Average hours of training per year per employee P.65-70
404-2 Programs for upgrading employee skills and transition assistance programs P.41-42
404-3 Percentage of employees receiving regular performance and career development reviews P.65-70
GRI 405:
Diversity and Equal
Opportunity 2016		 405-1 Diversity of governance bodies and employees P.65-70
405-2 Ratio of basic salary and remuneration of women to men P.65-70
GRI 406:
Non-
discrimination 2016		 406-1 Incidents of discrimination and corrective actions taken - -
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 - No “Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk,” according to the results of CSR self-assessments containing these questions
GRI 408:
Child Labor 2016		 408-1 Operations and suppliers at significant risk for incidents of child labor - No “Operations and suppliers at significant risk for incidents of child labor,” according to the results of CSR self-assessments containing these questions
GRI 409:
Forced or Compulsory
Labor 2016		 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - No “Operations and suppliers at significant risk for incidents of forced or compulsory labor,” according to the results of CSR self-assessments containing these questions
GRI 410:
Security
Practices 2016		 410-1 Security personnel trained in human rights policies or procedures P.65-70
GRI 411:
Rights of Indigenous Peoples 2016		 411-1 Incidents of violations involving rights of indigenous peoples - -
GRI 413:
Local Communities 2016		 413-1 Operations with local community engagement, impact assessments, and development programs P.47
413-2 Operations with significant actual and potential negative impacts on local communities -
GRI 414:
Supplier Social Assessment
2016		 414-1 New suppliers that were screened using social criteria P.65-70
414-2 Negative social impacts in the supply chain and actions taken - No “Negative social impacts in the supply chain and actions taken,” according to the results of CSR self-assessments containing these questions
GRI 415:
Public Policy
2016		 415-1 Political contributions - -
GRI 416:
Customer Safety and Health 2016		 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 P.65-70
GRI 417:
Marketing and Labeling 2016		 417-1 Requirements for product and service information and labeling - -
417-2 Incidents of non-compliance concerning product and service information and labeling P.65-70
417-3 Incidents of non-compliance concerning marketing communications P.65-70
GRI 418:
Customer
Privacy 2016		 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data P.65-70