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ESG Disclosure Guideline Indexes


This website references the GRI Sustainability Reporting Standards. This index shows the locations.

General disclosure

Code Requirement Content
Organizational Profile
102-1   Name of the organization Corporate Profile
102-2 Activities, brands, products, and services MOL Business
102-3 Location of headquarters Corporate Profile
102-4 Location of operations Location
102-5 Ownership and legal form Corporate Profile
102-6 Markets served MOL Business
102-7 Scale of the organization
102-8 Information on employees and other workers
102-9 Supply chain Business Report P15-18 Subsidiaries,Principal Subsidiaries
102-10 Significant changes to the organization and its supply chain Business Report P15-18 Subsidiaries,Principal Subsidiaries
102-11 Precautionary Principle or approach
102-12 External Initiatives
102-13 Membership of associations
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
Ethics and Integrity
102-16 Values, principles, standards, and norms of behavior Corporate Mission
102-17 Mechanisms for advice and concerns about ethics
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
102-24 Nominating and selecting the highest governance body
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body's role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns  
102-35 Remuneration policies
102-36 Process for determining remuneration
102-37 Stakeholders' involvement in remuneration
102-38 Annual total compensation ratio  
102-39 Percentage increase in annual total compensation ratio  
Stakeholder Engagement
102-40 List of stakeholder groups Stakeholder Engagement
102-41 Collective bargaining agreements Business Report P17 Employees (only available in japanese)
102-42 Identifying and selecting stakeholders Stakeholder Engagement
102-43 Approach to stakeholder engagement Stakeholder Engagement
102-44 Key topics and concerns raised Stakeholder Engagement
Reporting Practice
102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information  
102-49 Changes in reporting  
102-50 Reporting period MOL report P3 Contents
102-51 Date of most recent report MOL report P3 Contents
102-52 Reporting cycle MOL report P3 Contents
102-53 Contact point for questions regarding the report MOL report P75 For further information, please contact
102-54 Claims of reporting in accordance with the GRI Standards GRI STANDARDS INDEX
102-55 GRI content index GRI STANDARDS INDEX
102-56 External assurance  
Management Approach
103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

Topic-specific Standards (200: Economic / 300: Environmental / 400: Social)

200: Economic

Code Requirement Content
Economic Performance
201-1   Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans Business Report P46-48 Significant accounting policies
201-4 Financial assistance received from government  
Market Presence
202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
202-2 Proportion of senior management hired from the local community  
Indirect Economic Impacts
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement Practices
204-1 Proportion of spending on local suppliers  
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
207-1 Approach to tax  
207-2 Tax governance, control, and risk management  
207-3 Stakeholder engagement and management of concerns related to tax  
207-4 Country-by-country reporting  

300: Environmental

Code Requirement Content
301-1   Materials used by weight or volume Sustainability Data
301-2 Recycled input materials used Sustainability Data
301-3 Reclaimed products and their packaging materials  
302-1 Energy consumption within the organization Sustainability Data
302-2 Energy consumption outside of the organization Sustainability Data
302-3 Energy intensity Sustainability Data
302-4 Reduction of energy consumption Sustainability Data
302-5 Reductions in energy requirements of products and services Sustainability Data
Water and Effluents
303-1 Interactions with water as a shared resource Sustainability Data
303-2 Management of water discharge-related impacts  
303-3 Water withdrawal Sustainability Data
303-4 Water discharge  
303-5 Water consumption Sustainability Data
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 Preservation of marine environments / Protection of biodiversity
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations MOL's Action towards the Wakashio Incident (Environmental Recovery and Social Contribution)
305-1 Direct (Scope 1) GHG emissions Sustainability Data
305-2 Energy indirect (Scope 2) GHG emissions Sustainability Data
305-3 Other indirect (Scope 3) GHG emissions Sustainability Data
305-4 GHG emissions intensity Sustainability Data
305-5 Reduction of GHG emissions Sustainability Data
305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Sustainability Data
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal Sustainability Data
306-5 Waste directed to disposal Sustainability Data
Environmental Compliance
307-1 Non-compliance with environmental laws and regulations Sustainability Data
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria  
308-2 Negative environmental impacts in the supply chain and actions taken Responsible Procurement

400: Social

Code Requirement Content
401-1   New employee hires and employee turnover Sustainability Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Promotion of Diversity and Inclusion
401-3 Parental leave
Labor/Management Relations
402-1 Minimum notice periods regarding operational changes  
Occupational Health and Safety
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation Health and Productivity Management
403-3 Occupational health services  
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health Health and Productivity Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries Sustainability Data
403-10 Work-related ill health Health and Productivity Management
Training and Education
404-1 Average hours of training per year per employee Sustainability Data
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews  
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees Promotion of Diversity and Inclusion
405-2 Ratio of basic salary and remuneration of women to men Sustainability Data
406-1 Incidents of discrimination and corrective actions taken  
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  
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights
Security Practices
410-1 Security personnel trained in human rights policies or procedures  
Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples  
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities  
Supplier Social Assessment
414-1 New suppliers that were screened using social criteria Responsible Procurement
414-2 Negative social impacts in the supply chain and actions taken  
Public Policy
415-1 Political contributions Compliance
Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of noncompliance concerning the health and safety impacts of products and services  
Marketing and Labeling
417-1 Requirements for product and service information and labeling  
417-2 Incidents of non-compliance concerning product and service information and labeling  
417-3 Incidents of non-compliance concerning marketing communications  
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data  
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area