ESG Disclosure Guideline Indexes

GRI STANDARDS INDEX

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

• GRI STANDARDS INDEX
• IBC "Stakeholder Capitalism Metrics" Index

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

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	Corporate Profile MOL Group Business Report P1-18 Matters Concerning the Present State of the Corporate Group
102-8	Information on employees and other workers	Responsible Procurement Sustainability Data Business Report P17 Employees
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	Preservation of marine environments / Protection of biodiversity Risk Management
102-12	External Initiatives	Regulations Climate Change Countermeasures Preservation of marine environments / Protection of biodiversity Prevention of Air Pollution Human Rights Sustainability Data
102-13	Membership of associations	Sustainable Finance Climate Change Countermeasures External Recognition
Strategy
102-14	Statement from senior decision-maker	MOL Group Environmental Vision 2.1 P2 MOL report P4-9 A Message from the CEO
102-15	Key impacts, risks, and opportunities	Information Disclosure based on TCFD Recommendations Risk Management MOL Report P4-5 A Message from the CEO MOL Report P40-41 Method of Computing Compensation for Directors and Audit & Supervisory Board Members Business Report P36-39 Overview of Operation Status of the System to Ensure Appropriateness of Operations
Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	Corporate Mission
102-17	Mechanisms for advice and concerns about ethics	Fundamental Policy on Corporate Governance Corporate Governance Organizational Structure Corporate Governance Report MOL report P63-64 Corporate Governance
Governance
102-18	Governance structure	Corporate Governance Organizational Structure Corporate Governance Report MOL report P64 Corporate Governance Organizational Structure Business Report P33-39 System to Ensure Appropriateness of Operations
102-19	Delegating authority	Corporate Governance Organizational Structure Corporate Governance Report MOL report P64 Corporate Governance Organizational Structure Business Report P33-39 System to Ensure Appropriateness of Operations
102-20	Executive-level responsibility for economic, environmental, and social topics	Fundamental Policy on Corporate Governance Dialogue between Outside Officers Structure MOL report P63-64 Corporate Governance
102-21	Consulting stakeholders on economic, environmental, and social topics	Corporate Governance Report MOL report P63-64 Corporate Governance
102-22	Composition of the highest governance body and its committees	Corporate Governance Organizational Structure Corporate Governance Report MOL report P63-64 Corporate Governance Business Report P33-39 System to Ensure Appropriateness of Operations
102-23	Chair of the highest governance body	Corporate Governance Organizational Structure Corporate Governance Report MOL report P64 Corporate Governance Organizational Structure Business Report P23-25 Directors and Audit & Supervisory Board Members
102-24	Nominating and selecting the highest governance body	MOL report P65 Appointment and Dismissal Procedures of Directors and Audit & Supervisory Board Members Business Report P33-39 System to Ensure Appropriateness of Operations
102-25	Conflicts of interest	MOL report P66-67 Policy on Strategic Shareholdings Business Report P23-25 Directors and Audit & Supervisory Board Members
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Mission Environmental Management Organizational Structure to Promote Technological Innovation Corporate Governance Organizational Structure Dialogue between Outside Officers Structure MOL report P63-67 Corporate Governance Business Report P33-39 System to Ensure Appropriateness of Operations
102-27	Collective knowledge of highest governance body	Corporate Governance Initiatives Corporate Governance Organizational Structure Corporate Governance Report MOL report P66 Expected Expertise and Attributes for Directors
102-28	Evaluating the highest governance body's performance	Corporate Governance Initiatives Corporate Governance Organizational Structure Corporate Governance Report MOL report P66 Assessment of Board of Directors' Effectiveness Business Report P26-29 Amount of Remunerations, etc. of Directors and Audit & Supervisory Board Members
102-29	Identifying managing economic, environmental, and social impacts	Corporate Governance Report MOL report P63 Corporate Governance for Sustainable Growth and Enhancement of Corporate Value
102-30	Effectiveness of risk management processes	Corporate Governance Organizational Structure Risk Management
102-31	Review of economic, environmental, and social topics	Corporate Governance Organizational Structure Risk Management
102-32	Highest governance body's role in sustainability reporting	Organization to support Safe Operation Environmental Management MOL report P38-39 A Message from the Chief Environment and Sustainability Officer
102-33	Communicating critical concerns	Corporate Governance Report MOL report P64 Corporate Governance Organizational Structure
102-34	Nature and total number of critical concerns
102-35	Remuneration policies	Corporate Governance Report MOL report P67 Method of Computing Compensation for Directors and Audit & Supervisory Board Members Business Report P26-29 Amount of Remunerations, etc. of Directors and Audit & Supervisory Board Members
102-36	Process for determining remuneration	Corporate Governance Report MOL report P67 Method of Computing Compensation for Directors and Audit & Supervisory Board Members Business Report P26-29 Amount of Remunerations, etc. of Directors and Audit & Supervisory Board Members
102-37	Stakeholders' involvement in remuneration	Corporate Governance Report MOL report P67 Method of Computing Compensation for Directors and Audit & Supervisory Board Members Business Report P26-29 Amount of Remunerations, etc. of Directors and Audit & Supervisory Board Members
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	Business Report P40-54 Consolidated Financial Statements MOL report P3 Contents
102-46	Defining report content and topic Boundaries	MOL report P3 Contents MOL report P40-41 Overview of MOL's Sustainability Issues (Materiality)
102-47	List of material topics	Sustainability Issues (Materiality) MOL report P40-41 Overview of MOL's Sustainability Issues (Materiality)
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	Sustainability Issues (Materiality) MOL report P40-41 Overview of MOL's Sustainability Issues (Materiality)
103-2	The management approach and its components	Sustainability Issues (Materiality) MOL report P40-41 Overview of MOL's Sustainability Issues (Materiality) MOL report P4-9 A Message from the CEO
103-3	Evaluation of the management approach	Sustainability Issues (Materiality) Compliance MOL report P40-41 Overview of MOL's Sustainability Issues (Materiality) MOL report P64 Corporate Governance Organizational Structure

---

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

200: Economic

Code	Requirement	Content
Economic Performance
201-1	Direct economic value generated and distributed	Corporate Citizenship Activities MOL report P12-15 Our Vision, Our Value,Our Vision, Our Value Financial Information Business Report P1-18 Matters Concerning the Present State of the Corporate Group
201-2	Financial implications and other risks and opportunities due to climate change	Environmental Management Regulations Climate Change Countermeasures Information Disclosure based on TCFD Recommendations Risk Management MOL Report P40-41 Method of Computing Compensation for Directors and Audit & Supervisory Board Members
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	MOL Group Environmental Vision 2.1 Climate Change Countermeasures Corporate Citizenship Activities MOL report P52-55 Human Resource Cultivation and Community Development
203-2	Significant indirect economic impacts	Sustainability Issues (Materiality) Corporate Citizenship Activities MOL report P Value-Added Transport Services MOL report P52-55 Human Resource Cultivation and Community Development
Procurement Practices
204-1	Proportion of spending on local suppliers
Anti-corruption
205-1	Operations assessed for risks related to corruption	Compliance MOL report P68 Compliance
205-2	Communication and training about anti-corruption policies and procedures	Corporate Governance Report Compliance MOL report P68 Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance MOL report P68 Compliance
Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance MOL report P68 Compliance
Tax
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
Materials
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
Energy
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
Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Preservation of marine environments / Protection of biodiversity MOL's Action towards the Wakashio Incident (Environmental Recovery and Social Contribution)
304-2	Significant impacts of activities, products, and services on biodiversity	Preservation of marine environments / Protection of biodiversity Corporate Citizenship Activities MOL's Action towards the Wakashio Incident (Environmental Recovery and Social Contribution)
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)
Emissions
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
Waste
306-1	Waste generation and significant waste-related impacts	Preservation of marine environments / Protection of biodiversity Sustainability Data
306-2	Management of significant waste-related impacts	Ocean Shipping's Impact on the Environment Preservation of marine environments / Protection of biodiversity Sustainability Data
306-3	Waste generated	Sustainability Data MOL's Action towards the Wakashio Incident (Environmental Recovery and Social Contribution)
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
Employment
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	Promotion of Diversity and Inclusion Sustainability Data
Labor/Management Relations
402-1	Minimum notice periods regarding operational changes
Occupational Health and Safety
403-1	Occupational health and safety management system	Organization to support Safe Operation Health and Productivity Management
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	Cultivating a Safety Culture Health and Productivity Management
403-5	Worker training on occupational health and safety	Cultivating a Safety Culture Securing and training seafarers Initiatives and Activities to support Safety Health and Productivity Management
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	Cultivating a Safety Culture Initiatives and Activities to support Safety
403-8	Workers covered by an occupational health and safety management system	Health and Productivity Management Sustainability Data
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	Promotion of Diversity and Inclusion ICT Strategy
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
Non-discrimination
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	Health and Productivity Management Human Rights
412-2	Employee training on human rights policies or procedures	Human Rights MOL Report P.69 Human Rights
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	Stakeholder Engagement MOL Report P.52 Human Resource Cultivation and Community Development
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	Organization to support Safe Operation Initiatives and Activities to support Safety Technological Innovation - MOL's Projects
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