GRI Content Index

GRI Content Index

Statement of use Kenedix, Inc. has reported the information cited in this GRI content index for the period (January 1, 2023 through December 31, 2023) with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021

Universal Standards

*: Core topics defined in the GRI Standards.

GRI standard Disclosure Location
GRI 2: General disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information N/A
2-5 External assurance There are no external assurances as of the publication date
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees -
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body -
2-11 Chair of the highest governance body -
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body -
2-18 Evaluation of the performance of the highest governance body -
2-19 Remuneration policies -
2-20 Process to determine remuneration -
2-21 Annual total compensation ratio -
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts -
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements -
GRI 3: Material Topics 2021
1. Guidance to determine material topics
2. Disclosures on material topics
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

Economic Standards

GRI standard Disclosure Location
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 -
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government -
GRI 205: Anti-corruption 2016
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 -

Environmental Standards

GRI standard Disclosure Location
GRI 302: Energy 2016
302-1 Energy consumption within the organization Preparing for disclosure in future
302-2 Energy consumption outside of the organization Preparing for disclosure in future
302-3 Energy intensity Preparing for disclosure in future
302-4 Reduction of energy consumption -
302-5 Reductions in energy requirements of products and services           -
GRI 303: Water 2018
303-1 Interactions with water as a shared resource -
303-2 Management of water discharge-related impacts -
303-3 Water withdrawal -
303-4 Water discharge -
303-5 Water consumption Preparing for disclosure in future
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
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Preparing for disclosure in future
305-2 Energy indirect (Scope 2) GHG emissions Preparing for disclosure in future
305-3 Other indirect (Scope 3) GHG emissions -
305-4 GHG emissions intensity Preparing for disclosure in future
305-5 Reduction of GHG 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 Preparing for disclosure in future
306-4 Waste diverted from disposal -
306-5 Waste directed to disposal -
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations There are no violations within the reporting period

Social Standards

GRI standard Disclosure Location
GRI 401: Employment 2016
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system -
403-2 Hazard identification, risk assessment, and incident investigation -
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 -
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
403-10 Work-related ill health -
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee -
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men -
GRI 413: Local Communities 2016
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 -
GRI 416: Customer Health and Safety 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 -
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data