GRI Index
| GRI | No. | Indicator | POSCO Response |
|---|---|---|---|
| GRI 2: General Disclosures | 2-1 | Organizational details | POSCO Business Report |
| 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 | About This Report | |
| 2-5 | External assurance | Verification Opinion | |
| 2-6 | Activities, value chain and other business relationships | POSCO Holdings Steel | |
| 2-7 | Employees | ESG Factbook > S (Social) | |
| 2-8 | Workers who are not employees | ESG Factbook > S (Social) | |
| 2-9 | Governance structure and composition | Board of Directors > Composition | |
| 2-10 | Nomination and selection of the highest governance body | Board of Directors > Corporate Governance Charter | |
| 2-11 | Chair of the highest governance body | Board of Directors > Corporate Governance Charter | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Board of Directors > Corporate Governance Charter | |
| 2-13 | Delegation of responsibility for managing impacts | Board of Directors > Corporate Governance Charter | |
| 2-14 | Role of the highest governance body in sustainability reporting | Board of Directors > Specialized Committees | |
| 2-15 | Conflicts of interest | Board of Directors > Corporate Governance Charter | |
| 2-16 | Communication of critical concerns | Board of Directors > Specialized Committees | |
| 2-17 | Collective knowledge of the highest governance body | Board of Directors > Independence, Expertise, and Transparency | |
| 2-18 | Evaluation of the performance of the highest governance body | Board of Directors > Remuneration Policy | |
| 2-19 | Remuneration policies | Board of Directors > Remuneration Policy | |
| 2-20 | Process to determine remuneration | Board of Directors > Remuneration Policy | |
| 2-22 | Statement on sustainable development strategy | Board of Directors > Corporate Governance Charter Board of Directors > Risk Management |
|
| 2-23 | Policy commitments | Board of Directors > Corporate Governance Charter | |
| 2-24 | Embedding policy commitments | Board of Directors > Corporate Governance Charter | |
| 2-25 | Processes to remediate negative impacts | Board of Directors > Risk Management | |
| 2-26 | Mechanisms for seeking advice and raising concerns | Human Rights > Grievance Handling Ethical Management > Diagnostics and Measures |
|
| 2-27 | Compliance with laws and regulations | ESG Factbook > E (Environmental) ESG Factbook > G (Governance) |
|
| 2-28 | Membership of associations | Key Data | |
| 2-29 | Approach to stakeholder engagement | Board of Directors > Specialized Committees | |
| 2-30 | Collective bargaining agreements | Talent Management & Culture > Beneficial Labor-Management Relations | |
| GRI 3: Material Topics | 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 | |
| GRI 201: Economic Performance | 201-1 | Direct economic value generated and distributed | ESG Factbook > Financial and Production Information |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Climate Action | |
| GRI 203: Indirect Economic Impacts | 203-1 | Infrastructure investments and services supported | Social Contribution |
| 203-2 | Significant indirect economic impacts | Social Contribution > Performance | |
| GRI 205: Anti-corruption | 205-1 | Operations assessed for risks related to corruption | Ethical Management > Diagnostics and Measures |
| 205-2 | Communication and training about anti-corruption policies and procedures | ESG Factbook > S (Social) | |
| 205-3 | Confirmed incidents of corruption and actions taken | ESG Factbook > G (Governance) | |
| GRI 206: Anti-competitive Behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | ESG Factbook > G (Governance) Ethical Management |
| GRI 207: Tax | 207-1 | Approach to tax | Board of Directors > Tax Risk Management |
| 207-2 | Tax governance, control, and risk management | Board of Directors > Tax Risk Management | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Board of Directors > Tax Risk Management | |
| GRI 301: Materials | 301-2 | Recycled input materials used | Climate Action > Decarbonization Roadmap |
| GRI 302: Energy | 302-1 | Energy consumption within the organization | ESG Factbook > E (Environmental) |
| 302-3 | Energy intensity | ESG Factbook > E (Environmental) | |
| 302-4 | Reduction of energy consumption | ESG Factbook > E (Environmental) | |
| 302-5 | Reductions in energy requirements of products and services | Climate Action > Energy | |
| GRI 303: Water and Effluents | 303-1 | Interactions with water as a shared resource | Water Resources > Water Conservation |
| 303-2 | Management of water discharge-related impacts | Water Resources > Water Conservation | |
| 303-3 | Water withdrawal | ESG Factbook > E (Environmental) | |
| 303-4 | Water discharge | ESG Factbook > E (Environmental) | |
| 303-5 | Water consumption | ESG Factbook > E (Environmental) | |
| 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 > Assessment and Management |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Biodiversity > Assessment and Management | |
| 304-3 | Habitats protected or restored | Biodiversity > Conservation and Enhancement | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Biodiversity > Assessment and Management | |
| GRI 305: Emissions | 305-1 | Direct (Scope 1) GHG emissions | ESG Factbook > E (Environmental) |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG Factbook > E (Environmental) | |
| 305-3 | Other indirect (Scope 3) GHG emissions | ESG Factbook > E (Environmental) | |
| 305-4 | GHG emissions intensity | ESG Factbook > E (Environmental) | |
| 305-5 | Reduction of GHG emissions | Climate Action > Decarbonization Roadmap | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG Factbook > E (Environmental) | |
| GRI 306: Waste | 306-1 | Waste generation and significant waste-related impacts | Waste |
| 306-2 | Management of significant waste-related impacts | Waste | |
| 306-3 | Waste generated | ESG Factbook > E (Environmental) | |
| 306-4 | Waste diverted from disposal | ESG Factbook > E (Environmental) | |
| 306-5 | Waste directed to disposal | ESG Factbook > E (Environmental) | |
| GRI 307: Environmental Compliance | 307-1 | Non-compliance with environmental laws and regulations | ESG Factbook > E (Environmental) |
| GRI 308: Supplier Environmental Assessment | 308-1 | New suppliers that were screened using environmental criteria | SCM > ESG Due Diligence |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | SCM > ESG Due Diligence | |
| GRI 401: Employment | 401-1 | New employee hires and employee turnover | ESG Factbook > S (Social) |
| 401-3 | Parental leave | ESG Factbook > S (Social) | |
| GRI 403: Occupational Health and Safety | 403-1 | Occupational health and safety management system | Safety > 9 Elements of the OH&S Management Key Data |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Safety | |
| 403-3 | Occupational health services | Health > Operational Status | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Safety > 9 Elements of the OH&S Management | |
| 403-5 | Worker training on occupational health and safety | Safety > Safety Performance | |
| 403-6 | Promotion of worker health | Health > Operational Status | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Health > Operational Status | |
| 403-8 | Workers covered by an occupational health and safety management system | Safety > Operational Status | |
| 403-9 | Work-related injuries | ESG Factbook > S (Social) Health > Risk Management |
|
| 403-10 | Work-related ill health | ESG Factbook > S (Social) | |
| GRI 404: Training and Education | 404-1 | Average hours of training per year per employee | ESG Factbook > S (Social) |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Talent Management & Culture > HR Policies | |
| GRI 405: Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employees | Board of Directors > Independence, Expertise, and Transparency |
| 405-2 | Ratio of basic salary and remuneration of women to men | Talent Management & Culture > Operational Status | |
| GRI 406: Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | ESG Factbook > G (Governance) |
| GRI 408: Child Labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | SCM > Responsible Minerals |
| GRI 409: Forced or Compulsory Labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | SCM > Responsible Minerals |
| GRI 410: Security Practices | 410-1 | Security personnel trained in human rights policies or procedures | Human Rights > Organization |
| GRI 413: Local Communities | 413-1 | Operations with local community engagement, impact assessments, and development programs | Biodiversity |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Biodiversity | |
| GRI 414: Supplier Social Assessment | 414-1 | New suppliers that were screened using social criteria | SCM > ESG Due Diligence |
| 414-2 | Negative social impacts in the supply chain and actions taken | SCM > ESG Due Diligence ESG Factbook > S (Social) |